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101 business
∎ to be in the antiques/restaurant business être dans les antiquités/la restauration;∎ what's his line of business?, what business is he in? qu'est-ce qu'il fait (comme métier)?;∎ to set up in business ouvrir un commerce;∎ to be in/go into business for oneself être/s'établir ou s'installer à son compte;∎ she's in business elle est dans les affaires;∎ the company has been in business for 20 years la société existe depuis 20 ans;∎ they've been in business together for 20 years ils sont associés depuis 20 ans;∎ to go out of business faire faillite;∎ supermarkets have put many small shops out of business les supermarchés ont obligé beaucoup de petits magasins à fermer;∎ business is slow les affaires ne marchent pas;∎ I've got some business to discuss with him il faut que je discute affaires avec lui;∎ to be away on business être en déplacement (pour affaires);∎ to go to London on business aller à Londres pour affaires;∎ to lose business perdre de la clientèle;∎ to do business with sb faire affaire ou des affaires avec qn;∎ to do good business faire de bonnes affaires;∎ it's good/bad for business c'est bon/mauvais pour les affaires;∎ we have lost business to foreign competitors nous avons perdu une partie de notre clientèle au profit de concurrents étrangers;∎ how's business? comment vont les affaires?;∎ business is business les affaires sont les affairesbusiness account compte m professionnel ou commercial;business accounting comptabilité f commerciale;business acquaintance relation f d'affaires;business activity activité f commerciale;business acumen sens m des affaires;business administration gestion f commerciale;business agent agent m d'affaires;business angel business angel m, investisseur m providentiel;business application application f bureautique;business appointment rendez-vous m d'affaires;business area quartier m des affaires;business associate associé(e) m, f;business bank banque f d'affaires;business banking opérations f pl des banques d'affaires;business buyer acheteur(euse) m, f industriel(elle);business call visite f d'affaires;business card carte f (de visite) d'affaires;business centre centre m des affaires;business circles milieux m pl d'affaires;business class (in air travel) classe f affaires;business college école f (supérieure) de commerce;business community monde m des affaires;∎ members of the business community are unhappy about government proposals to increase corporation tax le monde des affaires est opposé au projet gouvernemental d'augmentation de l'impôt sur les sociétés;business computer ordinateur m de bureau;business computing informatique f de gestion;business concern entreprise f commerciale;business consultancy cabinet m d'affaires;business correspondence correspondance f ou communication f commerciale;business correspondent correspondant(e) m, f financier(ère);business cycle cycle m des affaires;COMPUTING business data processing informatique d'entreprise;business economist économiste m f d'entreprise;business enterprise entreprise commerciale;business ethics déontologie f ou morale f professionnelle;business expenses frais m pl professionnels;business failure défaillance f d'entreprise;COMPUTING business graphics graphiques m pl de gestion;business hotel hôtel m d'affaires;business intelligence system réactique f;business lawyer avocat(e) m, f d'affaires;business letter lettre f commerciale;business lounge (in airport) salon m classe affaires;business lunch déjeuner m d'affaires;business management gestion d'entreprise; (study) économie f d'entreprise;business manager directeur(trice) m, f commercial(e);business market marché m des entreprises;business meeting rendez-vous d'affaires;MARKETING business mission mission f d'activité ou de l'entreprise;business news chronique f économique;business operation opération f commerciale;business park parc m ou zone f d'activités;business partner partenaire m f commercial(e);business plan plan m commercial;business policy politique f de gestion;business portfolio portefeuille m d'activités;business premises locaux m pl commerciaux ou à usage commercial;business process reengineering réorganisation f des processus;business proposition proposition f d'affaires;business relations relations f pl d'affaires ou commerciales;business school école (supérieure) de commerce;ECONOMICS business sector secteur m tertiaire ou d'affaires;business services services m pl du secteur tertiaire, services aux entreprises;COMPUTING business software logiciel m de bureautique;business strategy stratégie f d'entreprise ou commerciale;business studies (subject) études f pl commercialesbusiness transaction transaction f commerciale;business trend courant m d'affaires;business trip voyage m d'affaires;business world monde m des affaires(b) (company, firm) affaire f, entreprise f;∎ to run a business gérer une entreprise, diriger un commerce;∎ to have one's own business travailler à son compte;∎ business for sale commerce m à vendre;∎ a profitable business une entreprise lucrative ou rentable;∎ the small business sector la petite entreprise(c) (on agenda) points m pl divers;∎ any other business d'autres questions à l'ordre du jourNat West is setting up a database of business angels... experienced business people able and willing to invest in small enterprises. There are also patron angels (people looking for longterm projects to invest in but wanting no personal involvement) and occupational angels (mainly retired or redundant people with up to £50 000 to invest, and looking for day-to-day involvement).
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102 Sarnoff, David
[br]b. 27 February 1891 Uzlian, Minsk (now in Belarus)d. 12 December 1971 New York City, New York, USA[br]Russian/American engineer who made a major contribution to the commercial development of radio and television.[br]As a Jewish boy in Russia, Sarnoff spent several years preparing to be a Talmudic Scholar, but in 1900 the family emigrated to the USA and settled in Albany, New York. While at public school and at the Pratt Institute in Brooklyn, New York, he helped the family finances by running errands, selling newspapers and singing the liturgy in the synagogue. After a short period as a messenger boy with the Commercial Cable Company, in 1906 he became an office boy with the Marconi Wireless Telegraph Company of America (see G. Marconi). Having bought a telegraph instrument with his first earnings, he taught himself Morse code and was made a junior telegraph operator in 1907. The following year he became a wireless operator at Nantucket Island, then in 1909 he became Manager of the Marconi station at Sea Gate, New York. After two years at sea he returned to a shore job as wireless operator at the world's most powerful station at Wanamaker's store in Manhattan. There, on 14 April 1912, he picked up the distress signals from the sinking iner Titanic, remaining at his post for three days.Rewarded by rapid promotion (Chief Radio Inspector 1913, Contract Manager 1914, Assistant Traffic Manager 1915, Commercial Manager 1917) he proposed the introduction of commercial radio broadcasting, but this received little response. Consequently, in 1919 he took the job of Commercial Manager of the newly formed Radio Corporation of America (RCA), becoming General Manager in 1921, Vice- President in 1922, Executive Vice-President in 1929 and President in 1930. In 1921 he was responsible for the broadcasting of the Dempsey-Carpentier title-fight, as a result of which RCA sold $80 million worth of radio receivers in the following three years. In 1926 he formed the National Broadcasting Company (NBC). Rightly anticipating the development of television, in 1928 he inaugurated an experimental NBC television station and in 1939 demonstrated television at the New York World Fair. Because of his involvement with the provision of radio equipment for the armed services, he was made a lieutenant-colonel in the US Signal Corps Reserves in 1924, a full colonel in 1931 and, while serving as a communications consultant to General Eisenhower during the Second World War, Brigadier General in 1944.With the end of the war, RCA became a major manufacturer of television receivers and then invested greatly in the ultimately successful development of shadowmask tubes and receivers for colour television. Chairman and Chief Executive from 1934, Sarnoff held the former post until his retirement in 1970.[br]Principal Honours and DistinctionsFrench Croix de Chevalier d'honneur 1935, Croix d'Officier 1940, Croix de Commandant 1947. Luxembourg Order of the Oaken Crown 1960. Japanese Order of the Rising Sun 1960. US Legion of Merit 1946. UN Citation 1949. French Union of Inventors Gold Medal 1954.KFSee also: Zworykin, Vladimir Kosma -
103 CMC
1) Общая лексика: Crisis Management Centre (SEIC)2) Компьютерная техника: Communication Management Configuration3) Авиация: Central Maintenance Computer4) Медицина: Cornell Medical Center6) Военный термин: Ceramic Matrix Composites, Cheyenne mountain complex, Combined Meteorological Committee, Command Master Chief, Commandant of the Marine Corps, Commandant, U. S Marine Corps, combined movements center, command management center, command meteorological center, communications mode control, communications monitoring center, complete missile container, cruise missile carrier7) Техника: Certification Management Committee, Coordinal Manual Control, compensation for methods change, component modification card, computer-mediated communications, core monitoring computer, crew module computer, код клиента (client master code)8) Сельское хозяйство: cobalt-manganese crusts9) Шутливое выражение: Christening Marriage And Cemetery10) Химия: критическая мицеллярная концентрация, ККМ, критическая концентрация мицеллообразования, CCM11) Религия: Christian Ministries Conference, Christian Music Central12) Железнодорожный термин: CMC Railroad Incorporated13) Фармакология: chemistry, manufacturing, and controls14) Грубое выражение: Cheaply Made Crap, Crazy Monkey Chick15) Сокращение: Canadian Marconi Co., Category Management Center (2004, e.g. USPS Automation CMC, Merrifield, Virginia), Central Military Commission (China), Ceramic Matrix Composite, Cheyenne Mountain Complex (USA), Christian Medical Commission, Communication Machinery Corp., Convolve-Multiply-Convolve (Fourier Transform), Convolve-Multiply-Convolve, County Military Commander (UK), Canadian Meteorological Centre16) Университет: Center For Marine Conservation17) Физиология: Carboxymethylcellulose Sodium18) Электроника: Cassette Module Controller, Common Mode Choke19) Вычислительная техника: Common Mail Calls, Computer Machinery Company, computer mediated communications, Complement Carry Flag (Assembler), Common Messaging Calls (interface, XAPIA), Computer Mediated Communications (studies centre, organization, USA), Computer Mediated Conferencing, связь с использованием компьютеров20) Нефть: carboxymethylcellulose, critical micelle concentration, Руководящий комитет по сертификации (в Международной электротехнической комиссии, Certification Management Commettee), карбоксиметилцеллюлоза (carboxymethyl cellulose)21) Иммунология: Critical Micellar Concentration23) Рыбоводство: КМК, кобальтомарганцевые корки24) Воздухоплавание: Command Module Computer25) Парфюмерия: кмц26) Фирменный знак: Classic Motor Carriages, Colossal Mining Corporation, Commercial Metals Corporation27) Экология: California Advisory Commission on Marine and Coastal Resources, Canadian Meteorological Center28) СМИ: Cd To Mime Conversion29) Деловая лексика: Commission for the Development of Capital in Honduras, Cummins Marine Centre (подразделение фирмы Cummins)30) Бурение: КМЦ (carboxymethyl cellulose)31) Глоссарий компании Сахалин Энерджи: КУП (Contractor Management Committee), Комитет управления подрядчика (Contractor Management Committee)33) Сетевые технологии: Common Mail Call, communication channel, computer mediated Communication, канал связи, набор стандартных вызовов электронной почты, общий вызов с использованием сообщения, протокол общей управляющей информации, связь с использованием компьютеров СМ1Р общий протокол передачи управляющей информации34) Полимеры: carboxymethyl cellulose35) Программирование: Complement Carry Flag36) Сахалин Р: Contractor Management Committee37) Безопасность: Certificate Management protocol using CMS38) Интернет: компьютерно-опосредованная коммуникация (Computer-Mediated Communication( http://ifets.ieee.org/russian/depository/v6_i2/pdf/s4.pdf))39) Расширение файла: Common Messaging Calls, Computer-Mediated Communication (Internet)40) Нефть и газ: Crisis Management Center, sodium carboxy methyl cellulose, sodium carboxymethyl cellulose, sodium carboxymethylcellulose, ЦУКС, Центр антикризисного управления, Центр управления кризисными ситуациями, карбоксиметилцеллюлоза натрия, Carboxy Methyl Cellulose41) Антарктика: Система мониторинга судов42) Электротехника: contact-making clock43) Должность: Certified Management Consultant, Church Ministry Coordinator, Communication Master's Curriculum44) Чат: Cash More Cash45) NYSE. Commercial Metals Company46) Федеральное бюро расследований: Communist Pro Chinese -
104 ICFC
1) Сокращение: International Center of Films for Children2) Банковское дело: Промышленно - торговая финансовая корпорация (Великобритания; Industrial and Commercial Finance Corporation)3) Инвестиции: Industrial and Commercial Finance Corporation -
105 Корпорация по финансированию промышленности и торговли
1) Economy: Industrial and Commercial Finance Corporation2) Makarov: Industrial and Commercial Finance Corporation (Великобритания)Универсальный русско-английский словарь > Корпорация по финансированию промышленности и торговли
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106 Промышленно-торговая финансовая корпорация
2) Investment: Industrial and Commercial Finance Corporation (Великобритания)Универсальный русско-английский словарь > Промышленно-торговая финансовая корпорация
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107 Betrieb
Betrieb m 1. COMP mode; 2. GEN concern, business, workplace, operation (Firma); 3. IND factory, works (Fabrik); operation (von Maschine); 4. PERS place of work, establishment, workplace (Arbeitsstelle) • außer Betrieb GEN out of order, out of action • außer Betrieb sein WIWI be down • außer Betrieb setzen GEN put out of action • Betrieb gründen GEN set up a business, start a (new) business, set up a new business, (infrml) set up shop • im Betrieb IND, PERS on the shop floor • im Betrieb sein GEN be at work • in Betrieb COMP, IND busy (Maschine) • in Betrieb gehen IND go into operation, come on stream • in Betrieb nehmen IND start up • in Betrieb sein IND be on stream, be in operation • in Betrieb setzen IND activate • viel Betrieb haben GEN be very busy* * *m 1. < Comp> mode; 2. < Geschäft> Firma concern, business, workplace, operation; 3. < Ind> Fabrik factory, works, von Maschine operation; 4. < Person> Arbeitsstelle place of work, establishment, workplace ■ außer Betrieb < Geschäft> out of order, out of action ■ außer Betrieb sein <Vw> be down ■ im Betrieb <Ind, Person> on the shop floor ■ im Betrieb sein < Geschäft> be at work ■ in Betrieb <Comp, Ind> Maschine busy ■ in Betrieb gehen < Ind> go into operation, come on stream ■ in Betrieb nehmen < Ind> start up ■ in Betrieb sein < Ind> be on stream, be in operation ■ in Betrieb setzen < Ind> activate* * *Betrieb
(Arbeitsgang) service, (Betreiben) working, running, operating, operation (US), (Betriebsanlage) factory, [manufacturing] plant, works, mill (Br.), (Geschäftsführung) management, (Herstellungsgang) manufacture, (Transport) service, (Unternehmen) firm, business [enterprise], commercial undertaking (establishment), [industrial] concern, company, corporation, (Werkstatt) workshop, shop (Br.);
• außer Betrieb standing idle, out [of commission], (Bahn) out of service (action), (el.) off, (Fahrstuhl) not working, out of order, (Hotel) not opening, (Maschine) out of blast (gear), idle, not operating, (nicht in Ordnung) out of order, disabled, not working, defunct;
• für mehrere Betriebe arbeitend consolidated (US);
• im Betrieb on the shop-floor;
• nicht im Betrieb inoperative, non-operating, (Fabrik) standing;
• im Betrieb stehen gelassen (Gewinn) retained in business;
• in Betrieb operating, operative, in operation, in blast, at work, working, going, running;
• in vollem Betrieb in full working order, in operation (action), going at full blast;
• arbeitender Betrieb going business (concern), operating property (US);
• billig arbeitender Betrieb low-cost plant;
• kostendeckend arbeitender Betrieb break-even company;
• für den Staat arbeitender Betrieb government client;
• bestreikter Betrieb struck shop;
• dezentralisierter Betrieb departmentalized business (factory) (US);
• durcharbeitender Betrieb all-night service, (ganze Woche) seven-day operation;
• durchgehender Betrieb continuous process, continuity of operations;
• Ein-Mann-Betrieb one-man business;
• einschichtiger Betrieb single-shift operation;
• einträglicher Betrieb profitable enterprise;
• an der Baustelle errichteter Betrieb on-site factory;
• erstklassiger Betrieb top plant;
• fahrplanmäßiger Betrieb scheduled operation (US);
• familienfreundlicher Betrieb family-friendly company;
• Fisch verarbeitender Betrieb fish-processing plant;
• forstwirtschaftlicher Betrieb forestry industry (company);
• an Preisabsprachen nicht gebundener Betrieb outsider;
• gefährlicher Betrieb dangerous premises;
• wissenschaftlich geführter Betrieb scientific management;
• gut gehender Betrieb prosperous enterprise;
• gemeinnütziger Betrieb non-profit enterprise, public service company (Br.) (corporation, US);
• gemeinsamer Betrieb joint working;
• genossenschaftlicher Betrieb cooperative enterprise;
• auf Gewinn gerichteter Betrieb profit-seeking enterprise;
• gesundheitsschädlicher Betrieb offensive trade;
• gewerbepolizeipflichtiger Betrieb trade subject to licence;
• gewerblicher Betrieb industrial enterprise, manufacturing establishment;
• gewerkschaftspflichtiger Betrieb closed (union) shop, agency shop (Br.);
• staatlich genehmigter gewerkschaftspflichtiger Betrieb approved closed shop (Br.);
• grafischer Betrieb commercial art company, printing establishment;
• halbautomatischer Betrieb semi-automatic working;
• handwerklicher Betrieb handicraft;
• industrieller Betrieb industrial enterprise;
• kapitalintensiver Betrieb high-cost plant;
• kriegswichtiger Betrieb essential industry;
• landwirtschaftlicher Betrieb agricultural enterprise (undertaking), ranch, farm;
• nicht landwirtschaftlicher Betrieb non-agricultural enterprise (establishment);
• laufender Betrieb going concern, current operation;
• auf Hochturen laufender Betrieb drive;
• reibungslos laufender Betrieb smooth-running entity;
• lebenswichtige Betrieb key industries, (Versorgung) public utilities;
• lebhafter Betrieb brisk state of trade;
• Milch verarbeitender Betrieb milk-processing enterprise;
• mittelgroßer (mittlerer) Betrieb medium-sized enterprise (business, US), small business (US);
• öffentlicher Betrieb public enterprise;
• ökologischer Betrieb organic farm;
• produzierender Betrieb production unit;
• rentabler (rentierlicher) Betrieb profitable enterprise (business), economic operation;
• sparsamer Betrieb economical operation;
• staatlicher (staatseigener) Betrieb state-owned enterprise (US);
• staatlich subventionierter Betrieb taxeater;
• im Gemeineigentum stehender Betrieb publicly-owned enterprise;
• stillgelegter Betrieb non-factory, mill out of work (Br.), nonoperating property (factory) (US);
• störungsfreier Betrieb uninterrupted operation;
• volkseigener Betrieb nationalized (Br.) (socialized) enterprise;
• rationell wirtschaftender Betrieb efficiently-run enterprise;
• wirtschaftlicher Betrieb economic operation;
• Betrieb mit Akkordsystem contract shop (US);
• Betrieb eines Berkwerkes exploitation of a mine;
• Betrieb einer Eisenbahnlinie operation of a railway (railroad, US) line;
• Betrieb mit übertariflicher Gehaltsskala high-paying outsider;
• Betrieb eines Geschäftes operation of a business;
• Betrieb an der Grenze der Rentabilität marginal producer (firm);
• Betrieb der öffentlichen Hand government (state) enterprise;
• Betrieb mit begrenzter Kapazität limited-capacity plant;
• Betrieb eines Ladengeschäfts shopkeeping;
• Betrieb mit geringem Lohnniveau low-wage unit;
• Betrieb mit betriebseigenen Programmierern (Computer) open shop;
• Betrieb eines Schiffes operation of a ship;
• Betrieb mit Staatsaufträgen government contractor;
• Betrieb eines Unternehmens working of a business;
• staatlicher Betrieb von Wirtschaftsunternehmen operation of business;
• Betrieb aufnehmen to begin working, to start running, (Geschäft) to open;
• Betrieb wieder aufnehmen to resume work (one’s activity);
• Betrieb ausdehnen to expand operations;
• Betrieb neu ausstatten to equip a shop with new tools;
• Betrieb zum Erfolg bringen to work up a business;
• ganzen Betrieb kostenmäßig durchforsten to cut costs throughout a company;
• Betrieb einstellen to stop a factory (business), to cease (suspend) operations (working), to shut down, (Bahn) to close a line;
• Betrieb vorübergehend einstellen to close down temporarily;
• Betrieb eröffnen to commence business;
• Betrieb eingestellt haben to have ceased running;
• in Betrieb halten to keep running (working);
• Betrieb aus den roten Zahlen herausbringen to administer a company from red to black (US coll.);
• Betrieb installieren to equip a shop with tools;
• Betrieb anlaufen lassen to put in (go into) operation, to begin working;
• Betrieb Fett ansetzen lassen to beef up a plant (sl.);
• Fabrik in Betrieb setzen lassen to give orders for the work to be started;
• Betrieb leiten to manage a business, (Werk) to run a plant;
• in Betrieb nehmen to set going, to set (put) into operation, to operate;
• automatisch in Betrieb nehmen (el.) to press the button;
• Bus in Betrieb nehmen to put a bus on the road;
• Betrieb schließen to close down;
• Betrieb infolge von Sparsamkeitsmaßnahmen schließen to close its doors for reasons of economy;
• Betrieb vorübergehend schließen to close temporarily;
• außer Betrieb sein (Fabrik) to be out of operation, (Maschine) to run idle, (Rundfunkstation) to be off the air;
• billig im Betrieb sein (Auto) to be run at small cost;
• in Betrieb sein (Bahnlinie) to be in operation (running), (Fabrik) to work, to be in operation, (Maschine) to run, to be operating, to be worked, (Bus) to be on the road, (Rundfunkstation) to be on the air;
• durchgehend in Betrieb sein to run full time;
• das ganze Jahr in Betrieb sein (Auto) to be in commission all the year round;
• nicht in Betrieb sein to be out of work (at a standstill);
• ständig in Betrieb sein to run full time;
• in vollem Betrieb sein to be going at full blast;
• wieder in Betrieb sein (Hotel) to be running (working) again;
• aus dem Betrieb gezogen sein (Auto) to be of service;
• Anlage außer Betrieb setzen to discard an asset;
• Bahnlinie außer Betrieb setzen to close a line;
• in Betrieb setzen to put (set) into operation (action), to start [running (working)], to set to work, to prime;
• wieder in Betrieb setzen to reopen, to restart;
• Eisenbahnstrecke in Betrieb setzen to open a railway line;
• Betrieb stilllegen to close down;
• Betrieb völlig umkrempeln to turn around a company;
• auf elektrischen Betrieb umstellen (Bahn) to electrify;
• Betrieb völlig auf Produkte für den Wohnungs- und Straßenbau umstellen to aim a company at totally environmental products;
• seinen Betrieb vergrößern to enlarge one’s business;
• Betrieb verlagern (verlegen) to move a plant to another locality, to relocate a plant;
• Betrieb in Vorstadtgebiete verlagern to go suburban;
• Betrieb in stark verkleinertem Umfang weiterführen to operate on a drastically reduced scale;
• in Betrieb genommen werden to go into operation, (Bahnlinie, Straße) to be opened to traffic;
• aus dem Betrieb ziehen to take out of service;
• Flugzeug aus dem Betrieb ziehen to ground a plane;
• Bus aus dem Betrieb ziehen to take a bus off the road.
durchforsten, Betrieb
to weed the garden;
• Regierungsstelle zwecks Einsparungen gründlich durchforsten to comb out a government department. -
108 Firma
Firma f (Fa.) GEN business, business enterprise, company, (BE) Co., corporation, (AE) corp., establishment, firm • eine gut gehende Firma FIN, MGT a going concern* * *f (Fa.) < Geschäft> business, business enterprise, company (Co. BE), corporation (corp. AE), establishment, firm* * *Firma
firm, business, concern, commercial (business) house, enterprise, establishment, company, (Firmenname) style, business, [trade] name;
• unter der Firma under the firm (style) of;
• abonnierende Firma subscriber firm;
• abwickelnde Firma firm in liquidation;
• alte Firma long-established firm;
• alteingesessene Firma old- (well-) established firm;
• angeschriebene Firma addressee firm;
• angesehene Firma renowned (respectable) firm, house of good standing;
• ausstellende Firma exhibiting company;
• bedeutende Firma leading (important) firm (house);
• im Familienbesitz befindliche Firma family-held company;
• in Liquidation befindliche Firma firm in liquidation;
• befreundete Firma business connection (correspondent);
• weltweit bekannte Firma world-renowned firm;
• Eigenwerbung betreibende Firma self-advertiser;
• Geschäftswerbung betreibende Firma business advertiser;
• Rundfunkwerbung betreibende Firma commercial sponsor, radio advertiser;
• bezogene Firma drawee;
• gut eingeführte Firma well-established house;
• unternehmerisch eingestellte Firma enterprising business firm;
• stärker ins Rüstungsgeschäft eingestiegene Firma more military-oriented firm;
• handelsgerichtlich eingetragene Firma registered (incorporated) company (Br.);
• nicht eingetragene Firma unincorporated business;
• erloschene Firma dissolved (defunct, extinct) firm;
• erstklassige Firma first-class (-rate) firm;
• frühere Firma old firm;
• führende Firma leading firm;
• gut fundierte Firma sound business house;
• gut gehende Firma flourishing concern;
• im Handelsregister gelöschte Firma extinct firm;
• Ihre geschätzte Firma your esteemed firm;
• gesunde Firma sound business house;
• Kredit aufnehmende Firma corporate borrower;
• kreditwürdige Firma sound business house;
• mittelgroße Firma medium-sized business;
• Not leidende Firma ailing firm;
• ortsansässige Firma locally owned company;
• preisbestimmende Firma price setter;
• preisunterbietende Firma price cutter;
• reelle Firma reliable (respectable) firm;
• gut renommierte Firma firm of good repute;
• selbstständige Firma independent firm;
• seriöse Firma respectable firm;
• solide Firma reliable firm, solid business, sound business house, house of good standing;
• hoch technisierte Firma high-tech firm;
• überprüfte Firma surveyed firm;
• unabhängige Firma independent firm;
• unsolide Firma firm of speculators, unreliable firm, wildcat business house;
• untersuchte Firma surveyed firm;
• unzuverlässige Firma shaky (unreliable) firm;
• vertrauenswürdige Firma reliable firm;
• virtuelle Firma virtual company;
• zahlungsfähige Firma sound business house, solvent merchant;
• zahlungsunfähige Firma failed firm (US);
• zuverlässige Firma reliable firm;
• Firma mit erheblichem Geschäftsvolumen firms with significant trade;
• Firma mit breit gestreutem Produktionsprogramm multiple product firm;
• Firma mit vollem Sortiment full-line company;
• Firma mit zugelassenem Werksverkehr C-firm (Br.);
• bei einer Firma ankommen to find employment with a firm;
• Geschäftsbeziehungen zu einer Firma aufnehmen to get in with a firm;
• aus einer Firma ausscheiden to retire from a firm, to withdraw from a company;
• Inkassodienst für eine Firma besorgen to effect the collection of a firm;
• sich an einer Firma beteiligen to take an interest in a firm;
• Firma unter seinem eigenen Namen betreiben to trade under one’s own name;
• neue Ideen in einer Firma zum Tragen bringen to introduce new ideas into a business;
• als Teilhaber in eine Firma eintreten to enter a firm as partner, to join a firm as an associate (a partner);
• Firma fortführen to carry on a business;
• Firma führen to trade under the style;
• Artikel bei einer Firma in Auftrag geben to place an order for an article with a firm;
• Firma gründen to bring a firm into existence;
• neue Firma gründen to set up a new firm;
• Firma aus den roten Zahlen herausführen to administer a company from red to black (US coll.);
• Firma herunterwirtschaften to let a firm down;
• Firma mit der Kundschaft kaufen to buy the goodwill of a house;
• Firma handelsgerichtlich eintragen lassen to have a firm entered in the register of companies, to register a company;
• Firma leiten to manage a firm;
• Firma liquidieren to liquidate (wind up) a company;
• Firma im Handelsregister löschen to take a company off the books;
• Firma gewinnträchtiger machen to put a company on a more profitable road;
• Firma sanieren to reorganize a company;
• kleinere Firma schlucken to gobble up a company;
• an einer Firma hälftig beteiligt sein to have a half interest in a firm;
• unter einer Firma Handel treiben to trade under the name (style) of;
• Firma übernehmen to take over a business;
• Firma in eine Aktiengesellschaft umwandeln to turn a firm into a joint stock company;
• Firma durch Zeichnung des Firmennamens verpflichten to bind a firm by signing the firm’s name;
• Firma vertreten to travel for (represent) a firm, to agent;
• Firma weiterführen to carry on a business;
• unter seiner handelsgerichtlichen Firma verklagt werden to be sued in its corporate name;
• für eine Firma zeichnen to sign on behalf of a firm.
hochbringen, Firma
to work a business;
• Geschäft hochbringen to make a concern going;
• künstlich hochbringen (Industrie) to spoon-feed;
• Produktion hochbringen to whip up production.
zugrunde richten, Firma
to ruin a firm;
• Industriezweige zugrunde richten to prostrate industries;
• Konkurrenzbetrieb zugrunde richten to do for a rival company. -
109 institución
f.institution, center, establishment, foundation.* * *1 (organismo) institution2 (creación) establishment, institution; (introducción) introduction\ser una institución to be an institutioninstitución benéfica charitable organization* * *noun f.* * *SF1) (=organismo) institutionesa tienda es toda una institución en la ciudad — that shop is something of an institution in the city
institución benéfica, institución de beneficencia — charitable foundation, charitable organization
institución pública — public institution, public body
2) (=acción) establishment3) pl instituciones [en nación, sociedad] institutions* * *a) ( organismo) institutionla siesta es toda una institución aquí — (fam) the siesta is a real institution here
b) (creación, constitución) establishmentc) instituciones femenino plural ( de una sociedad) institutions (pl)* * *= agency, body, corporation, establishment, facility, institution, organisation [organization, -USA], organisational setting, organisation [organization, -USA], work organisation, foundation.Ex. It is often not clear which agency can best provide for the needs of a client = Con frecuencia no está claro qué organismo puede satisfacer mejor las necesidades de un cliente.Ex. Special rules are includes for specific types of corporate bodies, such as exhibitions, conferences, subordinate and related bodies, governments bodies and officials, and radio and television stations.Ex. The main form of knowledge transfer and the basis for decision making within corporations has not been a paper, a document or a detailed report, but a set of overhead slides and the discussions around them.Ex. Since BC adheres closely to the educational and scientific consensus, BC found most favour with libraries in educational establishments.Ex. As he recovers, he overhears a well-intentioned social worker murmuring soothingly about a juvenile facility, and contrives an escape.Ex. The distinction between 'societies' and 'institutions' lies at the heart of the code.Ex. The author of a document is the person or organisation responsible for its creation.Ex. Many students, after working with cases, have testified to the help they received in developing a clearer concept of the dynamics of human relationships in organizational settings.Ex. This article discusses the history of the organisation of readers' camps for students of secondary schools in Slovakia which dates back to 1979.Ex. Quality of Work Life (QWL) can be defined as 'the degree to which members of a work organisation are able to satisfy important personal needs through their experiences in the organisation'.Ex. Often such things need to be funded through foundations or local businesses.----* avanzar profesionalmente dentro de la institución = rise through + the ranks.* biblioteca de institución de enseñanza superior = tertiary library.* confinados en instituciones, los = institutionalised, the.* cooperación entre instituciones = interagency cooperation.* de toda la institución = institution-wide, systemwide.* en contra de las instituciones = anti-establishment.* en toda la institución = systemwide.* entre instituciones = interagency [inter-agency].* entre varias instituciones = inter-institutionally [interinstitutionally].* estructura de la institución = organisational structure.* institución académica = educational institution, educational establishment, academic institution.* institución a la que pertenece = host institution.* institución a la que se pertenece = home institution.* institución anfitriona = host institution.* institución benéfica = charity, charitable organisation, charitable institution.* institución bibliotecaria = library organisation.* Institución Británica para la Normalización (BSI) = British Standard Institution (BSI).* institución civil = civic organisation.* institución comercial = commercial organisation.* institución compuesta de miembros = membership organisation.* institución consolidada = established institution.* institución consumada = established institution.* institución cultural = cultural institution, heritage institution.* institución dedicada a la conservación del patrimonio = memory institution.* institución de educación pública = public education institution.* institución de enseñanza pública = public education institution.* institución de enseñanza superior = tertiary institution, institution of higher education.* institución de enseñanza superior no universitaria = college of further education, college of higher education.* institución de interés histórico = heritage institution.* institución de interés histórico y cultural = cultural heritage institution.* institución de investigación = research institution.* institución de la que depende = parent institution.* institución del conocimiento = institution of learning.* institución del gobierno = government establishment.* institución del matrimonio = institution of marriage.* institución del patrimonio histórico y cultural = cultural heritage institution.* institución del saber = institution of learning.* institución donde se estudia = school affiliation.* institucion educativa = teaching agency, institution of learning.* institución gubernamental = government body.* institución miembro = member centre, member institution.* institución miembro de una asociación = partner institution.* institución normativa = regulatory organisation.* institución para el estudio y la conservación del patrimonio cultural = heritage organisation.* institución privada = private institution.* institución profesional = professional institution.* institución pública = public institution, public organisation.* institución reconocida = accredit school.* institución relacionada con la información = information organisation, information institution.* institución religiosa = religious body.* institución responsable = governing agency, host institution.* institución social = social agency.* institución voluntaria = volunteer agency.* por todas las instituciones oficiales = government-wide.* promovido por la institución = organisation-led.* revista editada por la propia institución = house journal.* * *a) ( organismo) institutionla siesta es toda una institución aquí — (fam) the siesta is a real institution here
b) (creación, constitución) establishmentc) instituciones femenino plural ( de una sociedad) institutions (pl)* * *= agency, body, corporation, establishment, facility, institution, organisation [organization, -USA], organisational setting, organisation [organization, -USA], work organisation, foundation.Ex: It is often not clear which agency can best provide for the needs of a client = Con frecuencia no está claro qué organismo puede satisfacer mejor las necesidades de un cliente.
Ex: Special rules are includes for specific types of corporate bodies, such as exhibitions, conferences, subordinate and related bodies, governments bodies and officials, and radio and television stations.Ex: The main form of knowledge transfer and the basis for decision making within corporations has not been a paper, a document or a detailed report, but a set of overhead slides and the discussions around them.Ex: Since BC adheres closely to the educational and scientific consensus, BC found most favour with libraries in educational establishments.Ex: As he recovers, he overhears a well-intentioned social worker murmuring soothingly about a juvenile facility, and contrives an escape.Ex: The distinction between 'societies' and 'institutions' lies at the heart of the code.Ex: The author of a document is the person or organisation responsible for its creation.Ex: Many students, after working with cases, have testified to the help they received in developing a clearer concept of the dynamics of human relationships in organizational settings.Ex: This article discusses the history of the organisation of readers' camps for students of secondary schools in Slovakia which dates back to 1979.Ex: Quality of Work Life (QWL) can be defined as 'the degree to which members of a work organisation are able to satisfy important personal needs through their experiences in the organisation'.Ex: Often such things need to be funded through foundations or local businesses.* avanzar profesionalmente dentro de la institución = rise through + the ranks.* biblioteca de institución de enseñanza superior = tertiary library.* confinados en instituciones, los = institutionalised, the.* cooperación entre instituciones = interagency cooperation.* de toda la institución = institution-wide, systemwide.* en contra de las instituciones = anti-establishment.* en toda la institución = systemwide.* entre instituciones = interagency [inter-agency].* entre varias instituciones = inter-institutionally [interinstitutionally].* estructura de la institución = organisational structure.* institución académica = educational institution, educational establishment, academic institution.* institución a la que pertenece = host institution.* institución a la que se pertenece = home institution.* institución anfitriona = host institution.* institución benéfica = charity, charitable organisation, charitable institution.* institución bibliotecaria = library organisation.* Institución Británica para la Normalización (BSI) = British Standard Institution (BSI).* institución civil = civic organisation.* institución comercial = commercial organisation.* institución compuesta de miembros = membership organisation.* institución consolidada = established institution.* institución consumada = established institution.* institución cultural = cultural institution, heritage institution.* institución dedicada a la conservación del patrimonio = memory institution.* institución de educación pública = public education institution.* institución de enseñanza pública = public education institution.* institución de enseñanza superior = tertiary institution, institution of higher education.* institución de enseñanza superior no universitaria = college of further education, college of higher education.* institución de interés histórico = heritage institution.* institución de interés histórico y cultural = cultural heritage institution.* institución de investigación = research institution.* institución de la que depende = parent institution.* institución del conocimiento = institution of learning.* institución del gobierno = government establishment.* institución del matrimonio = institution of marriage.* institución del patrimonio histórico y cultural = cultural heritage institution.* institución del saber = institution of learning.* institución donde se estudia = school affiliation.* institucion educativa = teaching agency, institution of learning.* institución gubernamental = government body.* institución miembro = member centre, member institution.* institución miembro de una asociación = partner institution.* institución normativa = regulatory organisation.* institución para el estudio y la conservación del patrimonio cultural = heritage organisation.* institución privada = private institution.* institución profesional = professional institution.* institución pública = public institution, public organisation.* institución reconocida = accredit school.* institución relacionada con la información = information organisation, information institution.* institución religiosa = religious body.* institución responsable = governing agency, host institution.* institución social = social agency.* institución voluntaria = volunteer agency.* por todas las instituciones oficiales = government-wide.* promovido por la institución = organisation-led.* revista editada por la propia institución = house journal.* * *A (organismo) institutioninstituciones financieras financial institutionsser una institución ( fam); to be an institutionla siesta es toda una institución en España ( fam); the siesta is a real institution in Spainel viejo Marcos es toda una institución aquí old Mr Marcos is quite an institution around hereB (creación, constitución) establishmentla institución de un fondo de pensiones the establishment o setting up of a pension fund* * *
institución sustantivo femenino
institution
institución sustantivo femenino institution
' institución' also found in these entries:
Spanish:
ayuntamiento
- centro
- fundar
- instituto
- matrimonio
- organismo
- representar
- salud
- universidad
- arca
- autoridad
- biblioteca
- calumnia
- carabinero
- corona
- crear
- departamento
- dotar
- ente
- entidad
- expulsar
- fundación
- habilitar
- lonja
- trayectoria
English:
agency
- charter
- foundation
- institution
* * *institución nf1. [organización] institution;la institución monárquica the institution of the monarchy;Figser una institución [persona, establecimiento] to be an institutioninstitución benéfica charitable organization;institución pública public institution2. [de ley, sistema] introduction;[de organismo, premio] establishment, setting up3.instituciones [del Estado] institutions* * *f institution* * ** * *institución n institution -
110 impresa
f ( iniziativa) enterprise, undertaking( azienda) business, firmimpresa familiare family businesspiccola impresa small businessimpresa di servizi pubblici utility company* * *impresa s.f.1 undertaking, enterprise; task; (particolarmente rischiosa) venture: un'impresa ardita, a bold enterprise; un'impresa difficile, a difficult undertaking (o enterprise o task); un'impresa rischiosa, a (risky) venture; un'impresa folle, a mad venture; si accinge a una nuova impresa, he is undertaking something new; imbarcarsi in un'impresa, to embark on an enterprise // è più la spesa che l'impresa, (prov.) it does not pay2 (gesta) exploit; deed; feat: era molto orgoglioso delle sue imprese, he was very proud of his exploits3 (azienda) business, enterprise, firm; concern, undertaking; (società) company, (amer.) corporation; (di modeste dimensioni) outfit: grande impresa, big (o large-scale) enterprise; piccola, media impresa, small, medium concern; impresa agricola, commercial farm; impresa artigiana, handicraft business; impresa a partecipazione statale, state-controlled enterprise; impresa avviata, going concern; impresa commerciale, trading business (o commercial enterprise); impresa di autotrasporti, (amer.) trucking firm; impresa di costruzioni, building contractors (o builders); impresa di servizi pubblici, utility company (o public utility); impresa di trasporti, haulage firm; impresa di vendita per corrispondenza, mail order firm; impresa familiare, family concern (o business); impresa individuale, individual concern (o one-man business o firm o company); impresa industriale, industrial concern; impresa municipalizzata, city-owned enterprise; impresa multinazionale, multinational corporation (o company); impresa nazionalizzata, nationalized company; impresa parastatale, state-controlled enterprise; impresa privata, private enterprise; impresa pubblica, public enterprise; impresa statale, state undertaking, government enterprise; impresa traslochi, removals company // esercizio d'impresa, business activity; reddito d'impresa, business income4 (arald.) device.* * *[im'presa] 1.sostantivo femminile1) (azienda) enterprise, company, firm, business (unit)2) (progetto, attività) enterprise, undertaking2.- e che sono entrate nella leggenda — deeds o feats which have passed into legend
••è un'impresa fargli capire cosa deve fare! — scherz. it's quite a job to make him understand what to do!
* * *impresa/im'presa/I sostantivo f.1 (azienda) enterprise, company, firm, business (unit); libera impresa free enterprise; impresa edile building firm; piccola e media impresa small and medium enterprise; una piccola impresa con 10 dipendenti a small business with a staff of ten; dirigere un'impresa to run a business2 (progetto, attività) enterprise, undertaking; lanciarsi in un'impresa to undertake a ventureII imprese f.pl.è un'impresa fargli capire cosa deve fare! scherz. it's quite a job to make him understand what to do! è un'impresa entrare in città! it's a real performance getting into town! -
111 company
(Co.)n ком., юр. акціонерне товариство; компанія; компанія з обмеженою відповідальністю; компанія з обмеженою запорукою; товариство з обмеженою відповідальністю; корпорація; підприємство; фірма; товариство a корпоративний; фірмовийодна з основних форм організації підприємств (business²), що створена як юридична особа (legal entity) з метою здійснення торговельної, промислової, банківської та ін. діяльності й одержання прибутку (profit); ♦ акціонерні товариства, з акцій яких формується їхній капітал, поділяються на два основні види: громадські (public company) і приватні (private company:: proprietary company); акціонерні товариства формують свій основний капітал шляхом випуску акцій (shares²); не обмежуються терміном існування, що дозволяє довгострокове планування (planning); його власники забезпечені обмеженою відповідальністю (limited liability) і т. д.═════════■═════════affiliated company дочірня компанія • споріднена компанія • підзвітна компанія • підконтрольне підприємство; allied company дочірня компанія • дочірнє підприємство; associated company асоційована компанія • дочірні підприємства; assurance company страхова компанія • асекураційна компанія (діал.); auction company аукціонна компанія; bank holding company банківська холдингова компанія; blue chip company першорядна компанія • солідна компанія; bogus company фіктивна компанія; building company будівельна компанія; capital-intensive company капіталомістке підприємство; carrying company компанія з вантажних перевезень; closed company компанія закритого типу; closed-end investment company інвестиційна компанія закритого типу; commercial company торговельна компанія; commercial credit company фінансова компанія, що надає короткострокові кредити лише фірмам; competitive company конкурентна компанія; constituent company дочірня компанія; consulting company консультативна компанія; consumer finance company компанія споживчого кредиту; controlled foreign company підконтрольна закордонна компанія; controlling company материнська компанія; cooperative company кооперативна компанія; defunct company неіснуюча компанія; distributing company розподільна компанія • компанія-дистриб'ютор; finance company фінансова компанія; foreign company закордонна компанія; forwarding company транспортно-розсильна компанія; group company концерн • змішана компанія • спільна компанія; holding company; incorporated company акціонерна компанія • інкорпорована компанія; indigenous company місцева компанія • національна компанія; industrial company промислова компанія; insurance company страхова компанія; insurance limited company страхова компанія з обмеженою відповідальністю; integrated company об'єднана компанія; international company міжнародна компанія; investment company інвестиційна компанія; issuing company емісійна компанія; joint stock company акціонерне товариство • акціонерна компанія; leasing company лізингова компанія • компанія-орендар; life insurance company компанія для страхування життя; limited company компанія з обмеженою відповідальністю; limited liability company компанія з обмеженою відповідальністю; listed company компанія, акції якої котируються на біржі; management company компанія управління; manufacturing company компанія обробної промисловості; marketing company торговельна компанія • маркетингова компанія; multidivisional company компанія з декількома відділами; multiindustry company багатогалузева компанія; multinational company багатонаціональна компанія; mutual life insurance company компанія взаємного страхування життя; no-liability company компанія без відповідальності; open-end investment company інвестиційна компанія відкритого типу; operating company діюча компанія; parent company материнська компанія; predecessor company компанія-попередник; private company; proprietary company; public company; public relations company компанія громадських зв'язків • підприємство громадських зв'язків; registered company зареєстрована компанія; regulated company компанія, діяльність якої регулюється державою; retailing company компанія роздрібної торгівлі; rival company конкурентна компанія; securities company інвестиційний банк; shelf company неактивна компанія; shipping company судноплавна компанія; subsidiary company; target company компанія, що є об'єктом поглинання; trading company торговельна компанія • торговельне товариство; transport company транспортна компанія; trucking company компанія вантажного автотранспорту; trust company довірча компанія • трастова компанія; unlimited company компанія з необмеженою відповідальністю; unregistered company незареєстрована компанія; vendor company компанія-постачальник═════════□═════════company in liquidation компанія в стані ліквідації; Company Ltd. компанія з обмеженою відповідальністю; company limited by guarantee підприємство з обмеженою відповідальністю за гарантіями • компанія з обмеженою запорукою; company limited by shares компанія з обмеженою відповідальністю; company limited by shares and guarantee компанія з обмеженою відповідальністю і запорукою; solvency of a company платоспроможність компанії • платоспроможність підприємства/фірми; to close down a company ліквідувати компанію • ліквідувати підприємство/фірму; to dissolve a company ліквідувати компанію • ліквідувати підприємство/фірму; to establish a company засновувати/заснувати компанію • засновувати/заснувати підприємство/фірму; to form a company засновувати/заснувати компанію • засновувати/заснувати підприємство/фірму; to liquidate a company ліквідувати компанію • ліквідувати підприємство/фірму; to register a company реєструвати/зареєструвати компанію • реєструвати/зареєструвати підприємство/фірму; to represent a company представляти/представити компанію • представляти/представити підприємство/ фірму; to set up a company створювати/створити компанію • створювати/створити підприємство/ фірму; to start a company засновувати/заснувати компанію • засновувати/заснувати підприємство/фірму; to take over a company поглинати/поглинути компанію • поглинати/поглинути підприємство/фірму • приєднувати/приєднати компанію • приєднувати/приєднати підприємство/фірму; to wind up a company ліквідувати компанію • ліквідувати підприємство/фірмуcompany:: joint stock company (англ., австрал.):: corporation (амер., канад.); company ‡ business² (383)═════════◇═════════компанія < італ. compagnia — товариство < лат. compania < cum — разом і panis — хліб; через посередництво польс. kompania (ЕСУМ 2: 541; ЕС-СУМ 2: 256); корпорація/корпоративний < нім. Korporation, фр., англ. corporation < слат. corporātio — спілка; тілесність; зв'язок; поєднання частин (ЕСУМ 3: 43 і СІС: 365); підприємство < нім. Unternehmung — unter — під і nehmen — брати, приймати (ЕС-СУМ 4: 54-55)▹▹ partnership -
112 tax
[tæks]accrued tax накопившаяся задолженность по выплате налогов achieve a tax saving добиваться экономии за счет уменьшения налоговых платежей ad valorem tax налог на стоимость additional income tax дополнительный подоходный налог additional tax дополнительный налог additional value for tax purposes добавленная стоимость для налогообложения advance corporation tax (ACT) авансовый налог с корпорации advance tax предварительное определение судебных издержек after tax после удержания налога airport tax налог с пассажиров, отбывающих за границу из данного аэропорта allowance against tax налоговая льгота alternative minimum tax (AMT) минимальный альтернативный налог amusement tax налог на развлечения (на билеты в кино, театры и т.п.) amusement tax налог на развлечения attract income tax взимать подоходный налог basic rate income tax базисная ставка подоходного налога basic rate of tax базисная налоговая ставка beverage tax налог на продажу напитков business tax налог на предпринимателя business tax налог на предприятие business tax налог на торгово-промышленное предприятие calculated income tax вычисленный подоходный налог capital gains tax налог на доход от прироста капитала capital gains tax налог на доходы от прироста капитала capital gains tax налог на увеличение рыночной стоимости капитала capital gains tax on shares налог на доход от прироста капитала от акций capital tax налог на капитал capital transfer tax налог на перевод капитала capital yields tax налог на доход от капитала car tax налог на автомобиль carbon dioxide tax налог на выбросы в атмосферу диоксида углерода charge tax облагать налогом charter tax чартерный налог church tax церковный налог city tax муниципальный налог climate improvement tax налог на выбросы в атмосферу диоксида углерода commercial earnings tax налог на доходы от торговли commercial enterprise subject to value-added tax торговое предприятие, облагаемое налогом на добавленную стоимость community tax местный налог company tax налог на доходы компании company tax налог с доходов компании consumption tax налог на потребление consumption tax налог потребления contingent tax скрытый налог corporate income tax налог с доходов корпорации corporate income tax подоходный налог корпорации corporate profits tax налог на прибыли корпорации corporate tax налог с доходов компаний или корпораций corporate tax налог с доходов корпорации corporation tax налог на корпорацию county tax муниципальный налог coupon tax купонный налог current tax on wealth действующий налог на имущество death tax налог на наследство deduct tax удерживать налоги deferred income tax налог на доход будущего периода deferred tax отсроченный налог delinquent tax неуплаченный налог development tax налог на строительство direct tax прямой налог tax (государственный) налог; пошлина; сбор; direct (indirect) taxes прямые (косвенные) налоги dividend tax налог на дивиденды due tax причитающийся налог emergency tax чрезвычайный налог entrance tax вступительный налог equalization tax уравнительный налог equalizing tax равномерное распределение налогов estate tax налог на наследство estate tax налог на передачу имущества по наследству excise tax акциз excise tax акцизный налог excise tax акцизный сбор expenditure tax налог на расходы extraordinary tax особый налог federal tax федеральный налог final tax окончательный размер налога flat-rate tax налог, взимаемый по единой ставке flat-rate tax пропорциональный налог for tax purposes в целях налогообложения for tax reasons по причинам налогообложения franchise tax налог на монопольные права и привилегии full-year tax сумма налогов за год general consumption tax налог на все виды потребления gift tax налог на дарение gift tax налог на дарения (США) graduated income tax прогрессивный подоходный налог graduated tax прогрессивный налог head tax налог. подушный налог heavy tax большой, обременительный налог; nuisance tax амер. небольшой налог, выплачиваемый по частям hidden tax налог. скрытый налог hydrocarbon tax налог. налог за выбросы углеводородов в окружающую среду I cannot tax my memory не могу вспомнить; to tax (smb.'s) patience испытывать (чье-л.) терпение impose a tax облагать налогом income tax подоходный налог individual income tax персональный подоходный налог industrial tax промышленный налог inheritance tax налог на наследство initial car tax регистрационный налог на автомобиль inland revenue tax государственный налог input tax налог на производственные затраты input value-added tax налог на добавленную стоимость insurance tax налог на страхование interest equalization tax уравнительный налог на доход от процентов internal revenue tax налог на внутренние доходы investment income tax подоходный налог на капиталовложения investment tax налог на капиталовложения tax напряжение, бремя, испытание; it is a great tax on my time это требует от меня слишком много времени land tax земельный налог land tax налог на земельную собственность land transfer tax налог на перевод за границу платежей за землю land value tax налог на стоимость земельных участков levy a tax облагать налогом single tax единый земельный налог; to levy a tax (on smb., smth.) облагать (кого-л., что-л.) налогом local income tax местный подоходный налог local income tax муниципальный подоходный налог local property tax местный налог на недвижимое имущество local property tax местный поимущественный налог local tax местный налог local tax муниципальный налог lump sum tax аккордный налог lump sum tax налог на совокупную сумму доходов motor vehicle tax налог на автомобиль multistage tax многоступенчатый налог municipal tax муниципальный налог national income tax государственный подоходный налог national tax государственный налог national tax федеральный налог negative income tax отрицательный подоходный налог (лица с доходом ниже установленного уровня и имеющие семью освобождаются от налога и пучают финансовую помощь от налоговой системы) negative income tax отрицательный подоходный налог net wealth tax налог на имущество, исключая долги net worth tax налог на собственность nonpersonal tax налог на недвижимое имущество nonrecurring tax единовременный налог nonrefundable purchase tax невозмещаемый налог на покупки heavy tax большой, обременительный налог; nuisance tax амер. небольшой налог, выплачиваемый по частям output tax налог на объем производства overall tax effect эффект полного налогообложения overpaid tax переплаченный налог pay-as-you-earn tax налог, взимаемый по мере поступления доходов pay-as-you-earn tax (PAYE tax) подоходный налог, автоматически вычитаемый из заработной платы payroll tax налог на заработную плату penalty tax пеня personal income tax личный подоходный налог personal property tax личный поимущественный налог personal property tax налог на личное имущество personal tax личный подоходный налог personal tax налог на движимое имущество personal tax подушный налог petrol tax налог на нефть petroleum revenue tax (PRT) налог на доход от продажи нефти poll tax подушный налог price excluding tax цена без учета налога profits tax налог на прибыли progressive tax прогрессивный налог property transfer tax налог на передачу правового титула proportional tax пропорциональный налог provisional tax временная налоговая ставка raw materials tax налог на сырье real estate tax налог на недвижимость registration tax сбор за регистрацию regressive tax регрессивный налог relief from tax освобождение от уплаты налога relief from tax скидка с налога remit tax освобождать от уплаты налога residual tax остаточный налог retail sales tax налог с розничного оборота retained tax удержанный налог sales tax налог на доходы от продаж sales tax налог на продажи sales tax налог с оборота sales tax торговый сбор seamen's income tax подоходный налог с моряков seamen's tax налогообложение моряков single tax единый земельный налог; to levy a tax (on smb., smth.) облагать (кого-л., что-л.) налогом single tax единый налог specific tax индивидуально определенный налог specific tax специальный налог state tax государственный налог substantive tax law материальное налоговое законодательство succession tax налог на наследуемую недвижимость supplementary tax дополнительный налог surplus tax чрезмерный налог tax взимать членские взносы tax делать выговор, отчитывать (кого-л.); обвинять, осуждать (with) tax назначать цену tax (государственный) налог; пошлина; сбор; direct (indirect) taxes прямые (косвенные) налоги tax налог tax напряжение, бремя, испытание; it is a great tax on my time это требует от меня слишком много времени tax облагать налогом; таксировать tax облагать налогом tax облагать пошлиной tax обложение tax юр. определять размер убытков (штрафа и т. п.); определять размер судебных издержек tax пошлина tax размер счета tax сбор tax амер. разг. спрашивать, назначать цену; what will you tax me? сколько это будет (мне) стоить? tax таксировать, определять размер (о судебных издержках) tax членские взносы tax чрезмерно напрягать, подвергать испытанию; утомлять; the work taxes my powers эта работа слишком тяжела для меня tax in arrears просрочка уплаты налога tax on capital налог на капитал tax on capital accretion налог на прирост стоимости капитала tax on corporate net wealth налог на нетто-активы корпорации tax on distributions налог на оптовую торговлю tax on energy налог на электроэнергию tax on funds налог на капитал tax on income подоходный налог tax on income from capital налог на доход с капитала tax on industry налог на промышленное производство tax on land value increment налог на прирост стоимости земли tax on personal net wealth налог на личные нетто-активы tax on real rate of return налог на реальную ставку прибыли tax on the conveyance of property налог на передачу права собственности tax on the transfer of property налог на передачу права собственности tax on unearned income налог на непроизводственный доход tax on unearned income налог на нетрудовой доход tax on unearned income налог на рентный доход tax on value added налог на добавленную стоимость tax on wealth налог на имущество tax on yield of pension scheme assets налог на доход от капитала, вложенного в фонд пенсионного обеспечения I cannot tax my memory не могу вспомнить; to tax (smb.'s) patience испытывать (чье-л.) терпение trade tax налог на торговую деятельность trade tax торговый налог transfer tax налог на передачу собственности turnover excluding tax налог с учетом оборота turnover including tax налог без учета оборота turnover tax налог с оборота undistributed profit tax налог на нераспределенную прибыль unearned income tax налог на рентный доход value added tax налог на добавленную стоимость vehicle tax налог на автотранспортные средства wage bill tax налог на фонд заработной платы wage tax налог на заработную плату wealth tax налог на имущество tax амер. разг. спрашивать, назначать цену; what will you tax me? сколько это будет (мне) стоить? windfall profits tax налог на непредвиденную прибыль withholding tax налог на процентный доход и дивиденды, выплачиваемые нерезидентам withholding tax налог путем вычетов withholding tax налог с суммы дивидендов, распределяемых среди держателей акций withholding tax подоходный налог, взимаемый путем регулярных вычетов из заработной платы tax чрезмерно напрягать, подвергать испытанию; утомлять; the work taxes my powers эта работа слишком тяжела для меня -
113 business entity
1) эк., юр. организационно-правовая форма хозяйствования, организация (форма образования субъекта предпринимательской деятельности; напр., общество с ограниченной ответственностью, частный предприниматель, акционерное общество, кооператив и т. п.)to select the best business entity — Limited Liability Company, Corporation, S Corporation, Partnership — выбрать наиболее подходящую организационно-правовую форму — компания с ограниченной ответственностью, S-корпорация, партнерство
The Limited Liability Company is a form of business entity just now becoming popular in the USA. — Такая организационно-правовая форма, как компания с ограниченной ответственностью, только сейчас становится популярной в США.
Syn:legal form 2), business form 1)See:legal entity, sole proprietorship, general partnership, partnership, corporation, C Corporation, limited liability company2) учет хозяйствующий субъект, субъект хозяйственной деятельностиbusiness/accounting entity concept — концепция самостоятельного хозяйствующего субъекта
The nature of the business, or accounting, entity, and its relationship to the society in which it functions is, as we have observed, critical to the way in which the environmental impacts of business are handled. — Специфика определенного хозяйствующего субъекта и характер его взаимоотношений с обществом представляются нам ключевыми факторами, влияющими на применяемые им методы контроля своего воздействия на окружающую среду.
Syn:3) упр. фирма, компания, коммерческая организация, хозяйственная единица (юридическое лицо, занимающееся экономической деятельностью ради получения прибыли)Unfortunately, you will not always be able to choose the name you want for your business entity. There are a number of regulations that apply when a company name is chosen. — К сожалению, вы не всегда сможете выбрать такое название для вашей компании, какое вы хотите. Существуют определенные нормативы, которыми нужно руководствоваться при выборе названия для компании.
A user fee is the money directly collected from individuals, households and business entities for goods and services they receive from government. — Плата за пользование — это денежная сумма, взимаемая государством с частных лиц, домохозяйств и фирм за предоставляемые им товары и услуги.
Syn: -
114 CPC
1) Общая лексика: КОП, Central Product Classification2) Компьютерная техника: Computer Policies Committee3) Авиация: cabin pressure controller4) Медицина: Цетилпиридиний хлорид5) Военный термин: Canadian Postal Corps, Central Processing Center, Chief of Planning and Control, Coastal Patrol Boat, Collection and Processing Center, Computer Program Component, Control Processing Center, central planning center, civilian personnel circular, combined policy committee, command post carrier, communications processing center, ЦПК, Центр по предотвращению конфликтов6) Техника: Cartesian-to-polar converter, ceramic printed circuit, charge pump circuit, coated paper copier, computerized parts changer, contact process cell, controlled-potential coulometer, copper phthalocyanine, core protection calculator, core protection computer, cross-pit conveyor, cyclic permutation code7) Религия: Church- Planting Coordinator, ХМК, Христианская Мирная Конференция8) Юридический термин: УПК - Уголовно-процессуальный кодекс (Criminal procedure code)9) Экономика: Классификация основных продуктов10) Бухгалтерия: Customer Profit Contribution11) Ветеринария: Canadian Pork Council12) Грубое выражение: Cat Piss Cooler13) Оптика: compound parabolic concentrator14) Политика: Communist Party Of Canada15) Радио: Constant Power Crossover16) Телекоммуникации: Calling Party Control, Crosstalk Prevention Coding17) Сокращение: Christian Peace Conference, City Planning Commission, City Police Commissioner, Collective Purchasing Conference, Committee for Programme and Coordination, Communist Party of China, Conference Planning Committee, Conflict Prevention Centre, Control Products Corporation, Currently Perceived Choice, central processing computer, clock pulsed control18) Физиология: Choroid Plexus Cyst, Clinical Pathology Conference, Crisis Pregnancy Center19) Вычислительная техника: Cost Per Copy, card-programmed calculator, card-programmed computer, ceramic-wafer printed circuit, computer process control, cyclic permuted code20) Нефть: casing pressure closed, computer production control, computerized production control, автоматизированная нефтепромысловая система (computerized production control), давление в обсадной колонне при закрытом устье (casing pressure- closed), система автоматического контроля эксплуатации, Caspian Pipeline Construction21) Фирменный знак: Canada Postal Corporation, Combined Products Corporation, Consumers Power Company22) Реклама: Сумма, которую платит рекламодатель за размещённую на веб-сайте издателя рекламу., Cost Per Click - цена за клик23) СМИ: Celebrity Picture Community24) Деловая лексика: Client Partner Competitor, Computer Press Control26) Глоссарий компании Сахалин Энерджи: chemical protective clothing27) Образование: Continuing Professional Competency28) Таможенная деятельность: Customs Procedure Code29) Сетевые технологии: Computer Print Control30) Автоматика: computerized part changer, continuous path control31) Ядерная физика: Controlled Potential Coulometry32) Сахалин Р: Caspian Pipeline Consortium33) Океанография: Climate Prediction Center, Condensation Particle Counter34) Химическое оружие: Commercial Protective Clothing35) Расширение файла: Cartesian Perceptual Compression Compressed image, Channel Program Commands, Constant Point Calculation, Cost Per Click36) Нефть и газ: ЦППН( Central Processing Centre) (Каражанбасмунай / пос.старый Жетыбай), КТК, Каспийский трубопроводный консорциум, condensate processing complex37) Военно-политический термин: Civil Protection Committee, Conflict Prevention Center38) Общественная организация: Casas Por Cristo, Center for Plant Conservation39) Должность: Certificate Of Professional Competence, Certified Pension Consultant, Certified Personnel Consultant40) Правительство: Century Percent Club41) NYSE. Central Packaging Corporation42) Аэропорты: San Martin de Los An, NE, Argentina43) Программное обеспечение: Cache Poisoning Checker -
115 Berezin, Evelyn
SUBJECT AREA: Electronics and information technology[br]b. 1925 New York, USA[br]American pioneer in computer technology.[br]Born into a poor family in the Bronx, New York City, Berezin first majored in business studies but transferred her interest to physics. She graduated in 1946 and then, with the aid of an Atomic Energy Commission fellowship, she obtained her PhD in cosmic ray physics at New York University. When the fellowship expired, opportunities in the developing field of electronic data processing seemed more promising than thise in physics. Berezin entered the firm of Electronic Computer Corporation in 1951 and was asked to "build a computer", although few at that time had actually seen one; the result was the Elecom 200. In 1953, for Underwood Corporation, she designed the first office computer, although it was never marketed, as Underwood sold out to Olivetti.Berezin's next position was as head of logic design for Teleregister Corporation in the late 1950s. Here, she led a team specializing in the design of on-line systems. Her most notable achievement was the design of a nationwide online computer reservation system for United Airlines, the first system of this kind and the precursor of similar on-line systems. It was installed in the early 1960s and was the first large non-military on-line interactive system.In the 1960s Berezin moved to the Digitronics Corporation as manager of logic design, her work here resulted in the first high-speed commercial digital communications terminal. Also in the 1960s, her involvement in Data Secretary, a challenger to the IBM editing typewriter, makes it possible to regard her as one of the pioneers of word processing. In 1976 Berezin transferred from the electronic data and computing field to that of financial management.[br]Further ReadingA.Stanley, 1993, Mothers and Daughters of Invention, Meruchen, NJ: Scarecrow Press, 651–3.LRD -
116 near cash
!гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.The UK's public spending framework is based on several key principles:"consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;" "the judgement of success by policy outcomes rather than resource inputs;" "strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and"the proper costing and management of capital assets to provide the right incentives for public investment.The Government sets policy to meet two firm fiscal rules:"the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and"the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)"Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and"Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.More information about DEL and AME is set out below.In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets."Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest."Within the Resource Budget DEL, departments have separate controls on:"Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and"The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:"provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;" "enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;" "introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and"not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:"an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;" "an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;" "to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with"further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.Technical Notes explain how performance against each PSA target will be measured.To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.This document was updated on 19 December 2005.Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money————————————————————————————————————————"GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money"————————————————————————————————————————GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money————————————————————————————————————————GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.———————————————————————————————————————— -
117 UCC
1) Общая лексика: Совет по единому коду (Uniform Code Council)2) Компьютерная техника: Unreal Code Compiler3) Американизм: Uniform Code Council4) Военный термин: ULTRA-Compact Camera6) Шутливое выражение: Uncles Congregational Continent7) Математика: условие верхнего покрытия (upper covering condition)8) Религия: Unitarians Considering Christ, Unitarians Craving Christ, United Church Of Christ, United Congregational Church9) Бухгалтерия: Unconfirmed Credit Contract, Единообразный торговый кодекс (Uniform Commercial Code)10) Страхование: Uniform Commercial Code11) Телекоммуникации: Universal Connectivity Charge12) Университет: University College Centers, University College Cork, University College of the Cariboo, University Commercial Centre, University Core Course, University Curriculum Committee13) Транспорт: Universal Container Code14) Деловая лексика: единый коммерческий кодекс (США, Uniform Commercial Code)15) Глоссарий компании Сахалин Энерджи: Upending Control Center, центр управления разворотом (Upending Control Centre)16) Инвестиции: Universal Copyright Convention17) Сахалин Р: Upending Control Centre18) Расширение файла: University Computer Company19) Нефть и газ: uni-column catalytic cracking -
118 geschäftlich
geschäftlich I adj 1. GEN on business; 2. MGT managerial geschäftlich II adv GEN commercially • geschäftlich ausgerichtet GEN business-oriented • geschäftlich unterwegs sein GEN be on the road, be travelling on business* * *adv < Geschäft> commercially ■ geschäftlich ausgerichtet < Geschäft> business-oriented ■ geschäftlich unterwegs sein < Geschäft> be on the road, be travelling on business* * *geschäftlich
commercial, mercantile, businesslike, businesswise, on business, trade;
• zum Teil geschäftlich semi-business;
• rein geschäftlich betrachtet from a business point of view;
• geschäftlich unerfahren inexperienced in business;
• geschäftlich verhindert prevented (held up) by business;
• sich geschäftlich auszahlen to make business sense;
• sich geschäftlich betätigen to be engaged in business;
• j. geschäftlich etablieren to set up s. o. in trade;
• geschäftlich nach A fahren to be going to A on business;
• geschäftlich mit jem. zu tun haben to do business with s. o., to have dealings with s. o.;
• geschäftlich beteiligt (interessiert) sein to hold shares in business enterprises;
• geschäftlich tätig sein to be [engaged] in (do, transact) business;
• geschäftlich unterwegs (verreist) sein to be away on business (out on one’s tour), to travel on business;
• j. geschäftlich voranbringen to give s. o. a boost in business;
• geschäftlich aufgehalten werden to be detained [in the office] by business;
• nur geschäftlich benutzt werden (Auto) to be used entirely for business;
• mit jem. geschäftlich zusammenarbeiten to do business with s. o.;
• ich komme geschäftlich my call is a business one;
• geschäftliche Angaben business data;
• geschäftliche Angelegenheit business matter (pursuit);
• in einer geschäftlichen Angelegenheit on business;
• geschäftliches Ansehen credit, [business] reputation, standing;
• geschäftliche Anstrengungen business tensions;
• geschäftliche Auswirkungen business effects;
• mit jem. nur auf rein geschäftlicher Basis verhandeln to deal with s. o. at arm’s length;
• geschäftliche Bekanntmachung trade publication;
• geschäftliche Besprechung business conference (conversation, negotiations);
• geschäftliche Beziehungen business relations;
• in geschäftlichen Dingen zuverlässig sein to be exact in business;
• geschäftliche Dispositionen business measures;
• jem. geschäftlichen Einblick gewähren to give s. o. sight into the business;
• geschäftliche Einkäufe business buying;
• geschäftliche Einstellung business attitude;
• geschäftliche Empfehlung business reference;
• geschäftliche Entscheidung business decision;
• geschäftliche Entwicklungsmöglichkeiten business development possibilities;
• geschäftliche Erfahrungen als Führungskraft business experience at management level;
• geschäftlicher Erfolg business winner;
• nach geschäftlichen Gesichtspunkten along commercial lines;
• geschäftliche Grundlage erweitern to spread one’s business base;
• geschäftliche Interessen business interest;
• geschäftliche Konkurrenz trade rivalry;
• geschäftlicher Misserfolg business fiasco;
• geschäftliche Mitteilungen business publications, (Rundfunk) commercial announcements;
• geschäftliche Möglichkeiten business ways (opportunities);
• geschäftliche Nachrichten business news;
• geschäftliche Niederlassung business location (US);
• geschäftliche Nötigung business compulsion;
• vom geschäftlichen Standpunkt aus gesehen from a business point of view;
• früh viel versprechendes geschäftliches Talent zeigen to show early business promise;
• geschäftliche Tätigkeit business (economic) activity;
• geschäftlicher Teil business end (coll.);
• geschäftliche Umgangsformen business manners;
• geschäftliches Unternehmen business venture, (Firma) business corporation;
• geschäftliche Unternehmung commercial operation;
• geschäftliche Verabredung business appointment;
• geschäftliche Veränderungen business changes;
• geschäftliche Verbindungen business links;
• geschäftliche Vereinigung business league;
• geschäftliche Verhandlungen business conference (negotiations);
• geschäftliche Verpflichtungen business commitments;
• geschäftlicher Vertreter business agent;
• geschäftlicher Vorschlag business proposition;
• geschäftlicher Zusammenbruch business failure;
• vor dem geschäftlichen Zusammenbruch stehen to face the collapse of one’s business, to steer near receivership.
abgerufen werden, geschäftlich
to be called away on business.
verreist, geschäftlich
away on business. -
119 charitable organization
эк. благотворительная организация (организация, осуществляющая свою деятельность в благотворительных целях; это может быть организация, которая либо сама организует благотворительные мероприятия (помогает нуждающимся, больным и т. п.), либо направляет весь доход от своей деятельности в помощь нуждающимся, больным, детям-сиротам и т. д., на развитие библиотек, культурных и образовательных организаций и т. д., на проведение медицинских и других полезных для всего общества исследований)Syn:non-profit organization, not-for-profit organization, non-profit-making organization, non-for-profit organization, non-commercial organization, benevolent corporation, non-profit corporation, non-for-profit corporation, non-business organization, non-profit institution, nonprofit institution* * *Англо-русский экономический словарь > charitable organization
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120 CCA
1) Общая лексика: Сертификационное соглашение СЕНЭЛЕК (СЕНЭЛЕК - сокращение для Comete' European de Normalisation ELECtrotechnique (CENELEC), т.е. Европейский комитет по электротехническим стандартам)2) Компьютерная техника: Computer Club Across, contention channel access3) Медицина: common carotid artery (общая сонная артерия)4) Американизм: Cenelec Certification Agreement6) Военный термин: CENTCOM Combat Analysis, Chief of Civil Affairs, Circuit Card Assembly, Commander, Coastal Artillery, Committee for Conventional Armaments, Communications Control Authority, Correct Counter Attack, cash clothing allowance, component checkout area, configuration control action, contract change authorization7) Техника: Cement and Concrete Association, Chromated Copper Arsenate, cellular cellulose acetate plastic, central computer accounting, centrifuge control algorithm, chip-by-chip alignment, clean coal ash, cloud composition analyzer, communications carrier assembly, connector contact arrangement, current cost accounting method8) Сельское хозяйство: culturable commanded area9) Химия: Chromium Copper Arsenate, Copper Chromium Arsenic10) Религия: Христианская Конференция Азии11) Юридический термин: Corporate Child Abuse, Corrections Corporation Of America12) Экономика: центральный клиринговый счёт13) Бухгалтерия: Capital Cost Allowance, Capital Cost Annuity, Commercial Capital Access, Credit Card Action, метод учёта по текущей стоимости (current cost accounting), текущий производственный учёт (current cost accounting)14) Финансы: Чешское консолидационное агентство15) География: Зона гражданского контроля, Civilian Controlled Area (область на границе между КНДР и Республикой Корея, &\#48124;통지역 - кор.)16) Кино: Comics Code Authority17) Сокращение: Carrier-Controlled Approach, Central Control / Analysis, Chief Clerk of Admiralty, Circuit Court of Appeals, Citizens' Councils of America, Commission for Conventional Armaments, Computer Corporation of America, Conservative Clubs of America, Contamination Control Area, controlled circulation audit, current cost accounting, Канадская ассоциация кошек (The Canadian Cat Association), Common Country Assessments (ООН)18) Университет: Co Curricular Activity, Cranky Campus Aid19) Вычислительная техника: Common Cryptographic Architecture, clear channel assessment, Computer Corporation of America (Corporate name)20) Вирусология: chimpanzee coryza agent21) Транспорт: Club Coach Award, Cold Cranking Amperes22) Воздухоплавание: Carrier Control Approach23) Фирменный знак: Check Cashing Association, Communications Council of America, Inc., Cost Control Associates24) Экология: Caribbean Conservation Association, Community Conserved Area, Climate Change Agreement25) СМИ: Cable Communications Association, Centre For Contemporary Arts, Concerned Childrens Advertisers26) Деловая лексика: бухгалтерский учёт в текущих ценах (current cost accounting), калькуляция текущих затрат27) SAP. Credit Control Area (Служба кредитного контроля)28) Менеджмент: contract criticality assessment29) Образование: Co Curricular Activities, Cooperative Content Acceleration30) Сетевые технологии: conceptual communication area, концептуальная среда связи31) Полимеры: cellular cellulose acetate, cellulose chloroacetate32) Химическое оружие: Component Cost Analysis33) Безопасность: Chosen Ciphertext Attack, причинно-следственный анализ (Cause-Consequence Analysis)34) Расширение файла: cc: Mail Data35) Яхтенный спорт: Cruising Club of America36) Электротехника: Cold Cranking Amperes (амперы батареи при 0° за 30 секунд работы)37) Общественная организация: Catholic Charities Agencies, Children's Charities of America38) Должность: Certified Crime Analyst, Certified Crop Adviser
См. также в других словарях:
commercial corporation — A corporation engaged in a business, the business which it is chartered to conduct and which it pursues for profit, not for charitable, benevolent, or social purposes. Union Oil Associates v Johnson, 2 Cal 2d 727, 43 P2d 291, 98 ALR 1499 … Ballentine's law dictionary
commercial corporation — business which is owned and operated for profit … English contemporary dictionary
commercial corporation — One engaged in commerce in the broadest sense of that term … Black's law dictionary
commercial corporation — One engaged in commerce in the broadest sense of that term … Black's law dictionary
Canadian Commercial Corporation — The Canadian Commercial Corporation (CCC) is a crown corporation of the Government of Canada that facilitates Canadian exports by negotiating and executing government to government (G2G) contracts. [ [http://www.appointments… … Wikipedia
business or commercial corporation — See business corporation … Ballentine's law dictionary
Corporation — This article is about business corporations. For other uses, see Corporation (disambiguation). Corporate redirects here. For the Bollywood film, see Corporate (film). A corporation is created under the laws of a state as a separate legal entity… … Wikipedia
corporation — An artificial person or legal entity created by or under the authority of the laws of a state. An association of persons created by statute as a legal entity. The law treats the corporation itself as a person which can sue and be sued. The… … Black's law dictionary
corporation — An artificial person or legal entity created by or under the authority of the laws of a state. An association of persons created by statute as a legal entity. The law treats the corporation itself as a person which can sue and be sued. The… … Black's law dictionary
Commercial Crew Development — Commercial Crew Program logo Commercial Crew and Cargo … Wikipedia
Commercial Solvents Corporation — (CSC) was an American chemical and biotechnology company created in 1919. History The corporation started in Terre Haute, Indiana as early as 1917 to convert corn and other grains into ethanol by fermentation. They later produced riboflavin by… … Wikipedia