-
1 collected income
-
2 income
n- aggregate incometo generate income — давать / приносить доход
- annual income
- anticipated income
- average annual income
- average income
- budgetary income
- collected income
- current income
- distribution of income
- drop in incomes
- earned income
- effective income
- excess of income over expenditure
- family income
- foreign income
- general income
- growth of the incomes
- head income - investment income
- level of income
- miscellaneous income
- national income
- net income
- per capita income
- permanent income
- population's incomes
- projected income
- redistribution of income - taxable incomes
- total income -
3 accrual accounting
* * *
= accrual basis.* * ** * *запись доходов и расходов на момент их возникновения; учет доходов и расходов на момент их возникновения; метод начисления. Under this method of accounting, income is recognized when earned, whether or not collected, and expenses are recognized when events have occurred that determine that a liability exists and the amount of the liability can be ascertained with reasonable accuracy. For example, at December 31 you ship a customer 100 widgets. You have to record the income in that year, even though you won't get paid until the following year. If you were buying the widgets, you could accrue the expense in the tax year you ordered them. There are some special rules for tax purposes and there can be a significant divergence between recognition of income and expenses for tax and financial accounting purposes. . Словарь экономических терминов . -
4 balance
1. сущ.1) остаток, сальдо, балансATTRIBUTES: opening, closing, brought down, carried down, brought forward, carried forward, average, negative, positive, previous, running, current, net, gross, reserved, daily, monthly
COMBS:
balance of $10 — остаток в размере 10 долл.
A company had an opening inventory balance of $375,000 at the beginning of the fiscal year and a closing inventory balance at year-end of $125,000. — Остаток (товарно-материальных) запасов компании на начало отчетного периода составил 375 тыс. долл., а на конец периода — 125 тыс. долл.
balance on deposit — остаток на вкладе [на депозите\]
to draw up [make up\] balance — подводить итог, сводить баланс, выводить сальдо
to carry balance forward [down\], to carry forward [down\] balance, to carry over balance, to bring down balance — переносить остаток
to show balance — показывать баланс [остаток\]
See:average balance, negative balance, positive balance, deficit, surplus, account balance 1), balance brought down, balance brought forward, balance carried down, balance due, balance of profit, balance of retained earnings, balance on hand, balance on order, book balance 1) а), cash balance, closing balance, credit balance 1) а), debit balance 1) а), intercompany balance, opening balance, balance column, direct test of financial balance, on balanceб) фин., банк. (сумма, оставшаяся на расчетном, кредитном или ином счете, напр., непогашенная часть займа, невыплаченная задолженность покупателя по поставленным товарам и т. п.; во мн. числе — остатки на счетах, активы, авуары)ATTRIBUTES: low, high, due 2., unpaid, outstanding, adjusted, compensatory, compensation, available balance, usable, collected, uncollected, vested, clearing, unexpended, unclaimed, precautionary
dollar balance — долларовый баланс; остаток на счете в долларах
dollar balances — долларовые активы; остатки на счетах в долларах, долларовые счета, долларовые авуары
sterling balance — стерлинговый баланс, остаток на счете в фунтах-стерлингах
sterling balances — стерлинговые активы, остатки на счетах в фунтах-стерлингах, стерлинговые счета, стерлинговые авуары
to update balance — вывести новый остаток на счете, обновить остаток [баланс\]
He accumulated a healthy balance with the savings bank. — Он накопил значительные средства в сберегательном банке.
See:account balance 2), available balance, balance due, balance of debt, book balance 2) б), cash balance, cleared balance, collected balance, compensating balance, credit balance 2) б), deficit balance 2), loan balance, outstanding balance, past due balance, previous balance, remaining balance, 1) б), unclaimed balances, uncollected balance, unexpended balances, unpaid balance, vested balance, zero balance, minimum balance requirement, no-minimum balance account, adjusted balance method, daily balance method, low balance method, zero-balance account COMBS: adjusted balance method, average daily balance method, past due balance method, previous balance methodв) межд. эк., фин. ( разность между стоимостью экспорта и импорта)ATTRIBUTES: active, favourable, passive, adverse, unfavourable, negative, positive
balance of current transactions — баланс текущих операций, сальдо по текущим сделкам
See:adverse balance, balance of merchandise trade, balance of payments, balance of services, balance of trade, balance on capital account, balance on current account, balance on goods and services, capital account balance, current account balance, deficit balance 1), favourable balance, foreign trade balance, goods and services balance, invisible balance, official reserves balance 2)г) эк. (разница между любыми др. противоположно направленными потоками; напр., разница между денежными поступлениями и выплатами за определенный промежуток времени, разница между миграционными потоками, остаток товаров на складе и т. д.)ATTRIBUTES: unencumbered, unobligated, on hand, on order, marginal
See:balance of migration, budget balance, in-stock balance, investment income balance, inventory balance, migration balance, unencumbered balance, unobligated balances2) учет, редк. баланс (документ, содержащий данные о разнонаправленных потоках, а также их сальдо; в данном значении термин употребляется в основном в устойчивых словосочетаниях)See:balance of payments 1), balance of services 1), balance of trade 1), balance sheet, commodity balance, external balance 1) б), foreign balance, official reserves balance 1), trial balance3)а) общ. баланс, равновесие (в прямом и переносном смысле: соответствие, равенство, пропорциональность, гармоническое сочетание)to distort [to disturb, to upset\] balance — нарушать равновесие
to upset balance of smth. — выводить что-л. из состояния равновесия
to hold balance — поддерживать равновесие (также: осуществлять власть, контроль)
to bring in balance with smth. — привести в соответствие с чем-л.
to observe balance — поддерживать баланс, соблюдать баланс
to be out of balance — выйти из равновесия, находиться в неравновесном состоянии
See:balance of power, balance of terror, stock balance 1), batch balance, advertising balance, cost-effectiveness, work-life balance, informal balance, formal balance, symmetrical balance, asymmetrical balance, social balance, colour balance, external balance 1) а), internal balance, balance of births and deaths, materials balance approach, general balance law, on balanceб) учет баланс, равенство (напр., численное совпадение общих остатков (оборотов) по дебету с общими остатками (оборотами) по кредиту по всем счетам бухгалтерского учета)See:4) торг. весы (инструмент для взвешивания чего-л.)torsion balance — крутильные весы, электрические весы Кулон
See:5) общ. баланс, уравновешивающая силаSee:COMBS: checks and balances2. гл.1) общ. балансировать, сбалансировать, уравновешивать, приводить в равновесиеto balance the budget — балансировать бюджет, составлять сбалансированный бюджет
to balance foreign trade — балансировать внешнюю торговлю; приводить в соответствие экспорт и импорт
If America wants to balance trade, it must export more, or use less oil. — Если Америка хочет сбалансировать торговлю, она должна больше экспортировать или потреблять меньше нефти.
See:2) учет выводить сальдо, подводить итог, подытоживать, сводить, закрыватьto balance the books — закрыть счета, вывести сальдо, подвести итог (по балансу)
At the end of your accounting year, you will have to balance the books for tax purposes and to check on the financial health of the company. — В конце отчетного периода вы должны будете подвести итоги по балансу для целей налогообложения и проверить финансовое состояние компании.
to balance (one's) gain and loss — подводить итог (чьим-л.) приходу и расходу [прибылям и убыткам\]
Accounts do not balance (total debits don’t equal total credits). — Счета не сходятся (сумма дебетовых сальдо не равна сумме кредитовых сальдо).
Syn:See:3) банк. выверять, согласовывать (выверять состояние банковского счета путем сравнения банковской выписки со счета с чековой книжкой или учетными записями клиента)Syn:See:4) эк. компенсировать(ся); нейтрализовать(ся), противопоставлять(ся), взаимопогашать(ся)Syn:5) общ. взвешивать, обдумывать; сопоставлятьSee:3. прил.1) учет балансовый ( относящийся к бухгалтерскому балансу)Syn:See:2) общ. балансовый (основанный на равенстве (равновесии, балансе) отдельных частей)See:3) учет, бирж. итоговый, сальдовый, остаточный, балансовыйSee:
* * *
Bal balance баланс: 1) баланс, сальдо, остаток; 2) разница между дебетом и кредитом счета; остаток денег на счете; см. credit balance; 3) to balance - рассчитывать разницу между дебетом и кредитом; выравнивать дебет и кредит счета; 4) балансовая стоимость актива или пассива; 5) = balance sheet; 6) = balance due.* * *статок; сальдо. . Словарь экономических терминов . -
5 aggregate
1. noun 2. adjective(collected into one) zusammengefügt; (collective) gesamt3. transitive verb2) (unite) vereinigen* * *['æɡriɡət](a total: What is the aggregate of goals from the two football matches?) die Gesamtsumme* * *ag·gre·gateI. n[ˈægrɪgət]in the \aggregate alles in allem, insgesamt, im Ganzensnowflakes are loose \aggregates of ice crystals Schneeflocken sind Gebilde aus locker verbundenen Eiskristallen5. COMPUTdata \aggregate Datenverbund m\aggregate bandwidth aggregierte Bandbreite\aggregate function Datenverbundfunktion f\aggregate line speed kumulative ÜbertragungsgeschwindigkeitII. adj[ˈægrɪgeɪt]inv FIN, ECON gesamte(r, s), Gesamt-III. vt[ˈægrɪgət]▪ to \aggregate sth1. (add) etw summieren* * *['grIgɪt]1. n1) Gesamtmenge f, Summe f, Gesamtheit fon aggregate (Sport) — in der Gesamtwertung
2. adjgesamt, Gesamt-3. vt['grIgeɪt]1) (= gather together) anhäufen, ansammeln2) (= amount to) sich belaufen auf (+acc)4. vi['grIgeɪt] sich anhäufen, sich ansammeln* * *A adj [ˈæɡrıɡət] (adv aggregately)1. (an)gehäuft, vereinigt, gesamt, Gesamt…:aggregate income Gesamteinkommen n;aggregate amount → D 2;B v/t [-ɡeıt]1. anhäufen, ansammeln2. vereinigen, -binden (to mit), aufnehmen (to in akk)3. sich (insgesamt) belaufen auf (akk)C v/i [-ɡeıt]D s [-ɡət]1. Anhäufung f, Ansammlung f, Masse f2. Gesamtbetrag m, -summe f:in (the) aggregate insgesamt, im Ganzen, zusammen, alles in allem:an aggregate of 10 years insgesamt 10 Jahre;they won on aggregate SPORT sie wurden Gesamtsieger4. GEOL Aggregat n (Verwachsung gleich- oder verschiedenartiger Bestandteile eines Gesteins)5. ARCH Zuschlag(stoff) m* * *1. noun 2. adjective(collected into one) zusammengefügt; (collective) gesamt3. transitive verb2) (unite) vereinigen* * *adj.sich belaufen auf adj. n.Aggregat -e n.Gesamtmenge f.Summe -n f. -
6 whole
həul 1. adjective1) (including everything and/or everyone; complete: The whole staff collected the money for your present; a whole pineapple.) hel2) (not broken; in one piece: She swallowed the biscuit whole.) hel, i sin helhet2. noun1) (a single unit: The different parts were joined to form a whole.) helhet, hele2) (the entire thing: We spent the whole of one week sunbathing on the beach.) hele•- wholly
- wholehearted
- wholemeal
- on the wholealdeles--------fullstendig--------ganske--------hel--------hele--------helt--------sunnIsubst. \/həʊl\/helhet, heleas a whole som helhet betraktet under ettin whole i sin helhet, helhetligin whole or in part helt eller delvison the whole i det store og hele, stort sett, alt i altsee something as part of a whole se noe som en del av en større sammenheng tenke storta whole et hele, en helhet, det hele• did you eat the whole of the apples?the whole of it det helethe whole of them alle sammen, alle, samtligethe whole of which som i sin helhet• it was a long proposal, the whole of which was rejecteddet var et langt forslag, som i sin helhet ble vraketIIadj. \/həʊl\/1) hel2) hel-3) velberget, velbeholden, frisk4) (gammeldags, bibelsk) helet, friskgive one's whole attention to gi hele sin oppmerksomhet tilin the whole (wide) world i hele verdenmade out of whole cloth (amer., hverdagslig) grepet ut av luftenmake whole ( gammeldags) hele, botethe whole thing hele saken, det hele, alt sammenwith one's whole heart av hele sitt hjerte -
7 ♦ single
♦ single /ˈsɪŋgl/A a.1 singolo; solo; semplice; individuale; unico; solitario: (bot.) single flower, fiore semplice; a single tree, un solo albero; un albero solitario; I didn't understand a single word, non capii una sola (o neppure una) parola; a single-track railway, una ferrovia a binario unico (o a un solo binario); (econ.) the European Single Market, il Mercato Unico Europeo2 celibe; scapolo; single3 nubile; single5 (fig.) deciso; determinato; saldo; sicuro: a man of single purpose, un uomo di saldi propositi; un uomo che sa quello che vuoleB n.2 (ferr., ecc.) biglietto semplice; biglietto d'andata: DIALOGO → - At the station 2- I'd like a single to Brighton please, vorrei un biglietto di sola andata per Brighton3 (in GB) banconota da una sterlina6 single; uomo (che vive da) solo; scapolo; divorziato7 single; donna sola; nubile; divorziata8 (tur.) singola ( camera): DIALOGO → - Changing a hotel booking- We have rooms available for those nights, but we don't have any singles, abbiamo delle camere libere per quelle notti ma non abbiamo nessuna singola9 ( baseball) singolo: If a batter stops at first base, he has collected a single, se un battitore si ferma in prima base, ha fatto un singolo12 ( tennis; pl. col verbo al sing.) – singles, singolo, singolare ( la partita): The women's singles is very popular, il singolare femminile è molto seguito● (mecc.) ( di motore) single-acting, a semplice effetto □ ( pattinaggio artistico) single axel, axel singolo □ ( di fucile) single-barrelled, a una canna □ a single bed, un letto a una piazza; un letto a un posto □ (scherz.) single blessedness, vita da scapolo; celibato □ single bond, (chim.) legame semplice; (fin.) obbligazione semplice □ ( di giacca o cappotto) single-breasted, a un petto; monopetto □ (autom.) single-carriageway road, strada ordinaria (a una sola carreggiata) □ (biol.) single-cell protein, bioproteina □ single combat, corpo a corpo; singolar tenzone (lett.) □ (aeron.) single-control, a un solo comando; monocomando □ (econ.) single cost, costo unitario □ single cream, panna light (o a basso contenuto di grassi) □ (agric.) single-crop farming, monocoltura □ ( di lima) single-cut, a taglio semplice □ (mecc.: di motore) single-cylinder, monocilindrico □ ( motociclismo) single-cylinder class, categoria delle monocilindriche □ (trasp.) single-deck bus, autobus a un (solo) piano □ single-decker, autobus a un piano; (naut.) nave a un ponte □ (demogr.) single delivery, parto semplice □ (mecc.) single-engined, monomotore □ (rag.) single entry, partita semplice: single-entry bookkeeping, contabilità in partita semplice □ single-eye cutting, talea a un solo bottone ( di una pianta) □ single-eyed, monocolo, guercio; (fig.) equanime, leale □ (econ.) single-figure inflation, inflazione a una cifra sola □ in single file, in fila indiana; in fila: a single file of cars, una fila di automobili; to walk single file, camminare in fila indiana □ ( tennis, ecc.) singles game, partita di singolo □ single-handed, che ha una mano sola, monco; (mecc.) che si usa (o si manovra) con una mano sola; (fig.: di un viaggio, ecc.) solitario; (fatto) da solo; da sé; senz'aiuto: ( tennis) single-handed backhand, rovescio con una mano sola; by his single-handed efforts, con gli sforzi compiuti da lui solo; Cavour knew that Piedmont could not defeat Austria single-handed, Cavour sapeva che il Piemonte non poteva sconfiggere l'Austria da solo □ single-hearted, sincero; schietto; devoto; leale □ single-heartedness, sincerità; schiettezza; devozione; lealtà □ single income, monoreddito □ single issue, numero unico ( di una rivista) □ single life, vita da scapolo, celibato; vita da nubile, nubilato ( raro) □ (telef.) single line, linea singola; singolo □ (autom.) single-line traffic, (traffico a) corsia unica □ single loader, arma da fuoco (spec. fucile) a un solo colpo □ (polit.) single-member constituency, collegio uninominale □ single-minded, che va dritto allo scopo; determinato, deciso, risoluto; = single-hearted ► sopra □ single parent, genitore non sposato □ single-parent family, famiglia monoparentale □ (polit.) single-party government, (governo) monocolore □ (elettr.) single-phase system, sistema monofase □ (autom., mecc.) single-plate clutch, frizione monodisco □ ( sport) singles player, giocatore di singolo; singolarista □ (elettr.) single-pole, monopolare □ (market.) single price, prezzo unico □ ( boxe) single-punch hitter, pugile che ha il colpo risolutivo dell'incontro (fam.: che ha la castagna) □ a single room, una camera a un letto; una camera singola □ (naut.) single-screw, monoelica □ ( canottaggio) single scull, singolo di coppia, singolo □ ( canottaggio) single sculler, singolo ( l'uomo) □ (autom., aeron.) single-seater, monoposto □ single-sex, monosessuato: a single-sex school, una scuola monosessuata ( non mista) □ ( tennis) singles sideline, linea (laterale) del singolo □ (econ.) single standard, monometallismo □ single state, ( d'uomo) celibato; ( di donna) l'esser nubile □ ( calcio) single striker, punta unica □ (stat.) single-tail test, criterio unilaterale □ (cinem.) single take, piano sequenza □ (ferr., ecc.) a single ticket, un biglietto d'andata □ (fig.) a single-track mind, una mente ristretta (o limitata) □ (autom.) single track road, strada per un solo veicolo alla volta □ (autom., in GB) single yellow line, riga gialla ( divieto di parcheggio e di sosta) □ (fig.) to judge with a single eye, dare un giudizio equo (o leale); essere equanime □ not a single one, non uno; nemmeno uno □ to pay in a single sum, pagare per contanti (o in un'unica soluzione) □ I couldn't see a single soul, non si vedeva anima viva.(to) single /ˈsɪngl/A v. t.1 ( anche to single out) scegliere; selezionare; distinguere: He was singled out for a special mention, è stato scelto per una menzione d'onoreB v. i.● ( baseball) to single a base runner to third base, fare avanzare un corridore fino a raggiungere la terza base □ to single sb. out for punishment, destinare q. a essere punito. -
8 withholding tax
withholding tax FIN, TAX Abschlagsteuer f (e.g. interest withholding tax = Zinsabschlagsteuer); Abgeltungssteuer f (e.g. interest withholding tax = Zinsabgeltungssteuer); Quellensteuer f (a tax collected by its source, e.g. withholding tax on capital invested = einbehaltene Kapitalertragsteuer, sie ist wie die Lohnsteuer anrechenbar –creditable–, also eine Vorauszahlung auf die endgültige Einkommensteuerschuld); Abzugsteuer f, einbehaltene Kapitalertragsteuer f (on capital invested) • income received after deduction of withholding tax ACC quellenbesteuerte Erträge mplEnglisch-Deutsch Fachwörterbuch der Wirtschaft > withholding tax
-
9 accrued
1. a эк. накопленный, наросшийaccrued interest — наросшие проценты; начисленные проценты
2. a эк. фин. начисленный; понесённый, но ещё не оплаченныйaccrued expense — аккумулированные непогашенные затраты, задолженность
Синонимический ряд:1. gathered (verb) accumulated; aggregated; amassed; collected; garnered; gathered; pile up; roll up2. increased (verb) build up; developed; gained; grew; increased -
10 Lavoisier, Antoine Laurent
SUBJECT AREA: Chemical technology[br]b. 26 August 1743 Paris, Franced. 8 May 1794 Paris, France[br]French founder of the modern science of chemistry.[br]As well as receiving a formal education in law and literature, Lavoisier studied science under some of the leading figures of the day. This proved to be an ideal formation of the man in whom "man of science" and "public servant" were so intimately combined. His early work towards the first geological map of France and on the water supply of Paris helped to win him election to the Royal Academy of Sciences in 1768 at the youthful age of 25. In the same year he used some of his private income to buy a part-share in the "tax farm", a private company which leased from the Government the right to collect certain indirect taxes.In 1772 Lavoisier began his researches into the related phenomena of combustion, respiration and the calcination or oxidation of metals. This culminated in the early 1780s in the overthrow of the prevailing theory, based on an imponderable combustion principle called "phlogiston", and the substitution of the modern explanation of these processes. At the same time, understanding of the nature of acids, bases and salts was placed on a sounder footing. More important, Lavoisier defined a chemical element in its modern sense and showed how it should be applied by drawing up the first modern list of the chemical elements. With the revolution in chemistry initiated by Lavoisier, chemists could begin to understand correctly the fundamental processes of their science. This understanding was the foundationo of the astonishing advance in scientific and industrial chemistry that has taken place since then. As an academician, Lavoisier was paid by the Government to carry out investigations into a wide variety of practical questions with a chemical bias, such as the manufacture of starch and the distillation of phosphorus. In 1775 Louis XVI ordered the setting up of the Gunpowder Commission to improve the supply and quality of gunpowder, deficiencies in which had hampered France's war efforts. Lavoisier was a member of the Commission and, as usual, took the leading part, drawing up its report and supervising its implementation. As a result, the industry became profitable, output increased so that France could even export powder, and the range of the powder increased by two-thirds. This was a material factor in France's war effort in the Revolution and the Napoleonic wars.As if his chemical researches and official duties were not enough, Lavoisier began to apply his scientific principles to agriculture when he purchased an estate at Frechines, near Blois. After ten years' work on his experimental farm there, Lavoisier was able to describe his results in the memoir "Results of some agricultural experiments and reflections on their relation to political economy" (Paris, 1788), which holds historic importance in agriculture and economics. In spite of his services to the nation and to humanity, his association with the tax farm was to have tragic consequences: during the reign of terror in 1794 the Revolutionaries consigned to the guillotine all the tax farmers, including Lavoisier.[br]Bibliography1862–93, Oeuvres de Lavoisier, Vols I–IV, ed. J.B.A.Dumas; Vols V–VI, ed. E.Grimaux, Paris (Lavoisier's collected works).Further ReadingD.I.Duveen and H.S.Klickstein, 1954, A Bibliography of the Works of Antoine Laurent Lavoisier 1743–1794, London: William Dawson (contains valuable biographical material).D.McKie, 1952, Antoine Lavoisier, Scientist, Economist, Social Reformer, London: Constable (the best modern, general biography).H.Guerlac, 1975, Antoine Laurent Lavoisier, Chemist and Revolutionary, New York: Charles Scribner's Sons (a more recent work).LRDBiographical history of technology > Lavoisier, Antoine Laurent
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Income tax — Public financeAn income tax is a tax levied on the financial income of persons, corporations, or other legal entities. Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or… … Wikipedia
Income deficit — The Income Deficit is the difference between a single person or family s income and its poverty threshold. This term gives quantified data to show income inequality in a specific area. Different families are further from the poverty threshold… … Wikipedia
income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… … Universalium
income — The return in money from one s business, labor, or capital invested; gains, profits, salary, wages, etc. The gain derived from capital, from labor or effort, or both combined, including profit or gain through sale or conversion of capital. Income … Black's law dictionary
income — The return in money from one s business, labor, or capital invested; gains, profits, salary, wages, etc. The gain derived from capital, from labor or effort, or both combined, including profit or gain through sale or conversion of capital. Income … Black's law dictionary
Income Approach — A real estate appraisal method that allows investors to estimate the value of the property based on the income produced. The income approach is computed by taking the net operating income of the rent collected and dividing it by the… … Investment dictionary
