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21 Bilanz
Bilanz f RW balance sheet, B/S, asset and liability statement (Bilanz i. e. S.: Ausweis der Aktiva und Passiva); annual financial statements, annual accounts, statement of financial position (Bilanz i. w. S. als Jahresabschluss einschließlich GuV, Anhang, Lagebereicht, Kapitalflussrechnung, usw.; may include in the wider sense income statement, notes, cash flow statement etc.) • außerhalb der Bilanz FIN off-balance-sheet • die Bilanz kippen GEN tilt the balance • die Bilanz verschleiern RW (BE, infrml) fiddle the balance, (infrml) cook the books (ein Bilanzdelikt = accounting fraud und Verstoß gegen das Gebot der Bilanzklarheit = principle of unambiguous presentation of balance sheet items; anders: Bilanzkosmetik oder Window-Dressing; illegal action; cp. window-dressing = year end legal action) • die Bilanz ziehen 1. GEN strike a balance; 2. RW balance the books • in der Bilanz ansetzen RW show in the balance sheet, report in the balance sheet (Synonym: in der Bilanz ausweisen, bilanzieren) • in der Bilanz getrennt ausweisen RW show separately in the balance sheet* * *f < Rechnung> annual accounts, asset and liability statement, balance sheet (B/S), statement of financial position ■ außerhalb der Bilanz < Finanz> off-balance-sheet ■ die Bilanz kippen < Geschäft> tilt the balance ■ die Bilanz ziehen 1. < Geschäft> strike a balance; 2. < Rechnung> balance the books* * *Bilanz
balance [of accounts], (Bilanzformular) balance sheet, statement [of assets and liabilities] (US), overall statement (US), statement of conditions (US);
• abgekürzte Bilanz condensed balance sheet, trial balance;
• aktive Bilanz credit balance, (Handelsbilanz) favo(u)rable (credit) balance;
• aufgestellte Bilanz balance sheet;
• ausführliche Bilanz detailed balance sheet;
• außenwirtschaftliche Bilanz visible (foreign-trade) balance;
• berichtigte Bilanz post-closing balance sheet, [post-]closing trial balance;
• fiktive Bilanz proforma balance sheet (statement, US);
• finanzwirtschaftliche Bilanz statement of application of funds (US), source and disposition statement;
• frisierte Bilanz faked (cooked, doctored, window-dressed) balance sheet;
• gefälschte Bilanz false (faked, fraudulent, cooked, doctored) balance sheet;
• vertikal gegliederte Bilanz vertical-form balance sheet;
• genormte Bilanz common-size statement;
• geprüfte Bilanz certified balance, audited balance sheet;
• jährliche Bilanz annual balance sheet;
• konsolidierte Bilanz consolidated balance sheet;
• neueste Bilanz up-to-date balance sheet;
• passive Bilanz adverse balance;
• reine Bilanz final balance;
• rohe Bilanz trial (rough) balance;
• ungeprüfte Bilanz unaudited balance sheet;
• vergleichende Bilanz comparative balance sheet;
• verschleierte Bilanz veiled (window-dressed, tampered, faked, cooked, doctored) balance sheet;
• mit Prüfungsvermerk versehene Bilanz certified financial statement (US);
• versicherungstechnische Bilanz actuarial valuation;
• vorläufige Bilanz tentative balance sheet;
• zusammengefasste Bilanz consolidated (summarized, condensed) balance sheet;
• Bilanz einer Aktiengesellschaft corporate balance sheet (statement, US); Bilanz
• ohne Aufwand und Ertrag post-closing trial balance;
• Bilanz eines Einzelkaufmanns sole trader’s balance sheet;
• Bilanz per 30. Juni balance sheet as of 30th of June;
• Bilanz einer OHG partnership balance sheet;
• Bilanz einer Vermögensverwaltung fund balance sheet;
• Bilanz der gesamten Volkswirtschaft net results of overall economic activity;
• Bilanz abschließen to bring down a balance;
• Bilanz analysieren to analyse (interpret, break down, US) a balance sheet;
• in der Bilanz aufführen to show in the balance;
• in der Bilanz unter langfristigen Schulden aufführen to place on the balance sheet among the long-term liabilities;
• in die Bilanz aufnehmen to include in the balance sheet;
• Bilanz aufstellen (erstellen) to strike (get out, prepare, draw up) a balance sheet, to make up a balance [sheet];
• Bilanz fälschen (frisieren, verschleiern) to cook (doctor, fake) a balance sheet;
• Bilanz genehmigen to approve [of] a balance sheet (US coll.);
• in der Bilanz positiv gestalten to show up in black on the balance sheet (US coll.);
• Bilanz lesen to read the balance sheet;
• Bilanz machen to balance;
• Bilanz überprüfen to audit a balance sheet;
• Bilanz veröffentlichen to make the balance sheet public;
• eine Bilanz in Euro veröffentlichen to publish a balance sheet in euro;
• Bilanz vorlegen to submit a balance sheet;
• Bilanz nach den Grundsätzen ordnungsgemäßer Buchführung und Bilanzierung vorlegen to represent a financial statement fairly in accordance with generally accepted accounting principles;
• Bilanz zergliedern to analyse (analyze, US, break down, US) a balance sheet;
• Bilanz ziehen to balance the books, to strike a balance sheet;
• Bilanz seines Lebens ziehen to take stock of one’s life. -
22 aerobe Bedingung
аэробные условия
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[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
aerobic condition
Life common to the majority of animal and plants species requiring the presence of oxygen. (Source: LAROUSa)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
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Немецко-русский словарь нормативно-технической терминологии > aerobe Bedingung
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23 biologische Konkurrenz
биологическая конкуренция
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[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
competition (biological)
The simultaneous demand by two or more organisms or species for an essential common resource that is actually or potentially in limited supply. (Source: LBC)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
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Немецко-русский словарь нормативно-технической терминологии > biologische Konkurrenz
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24 Wasser
вода
Оксид водорода Н2О, простейшее устойчивое химическое соединение водорода с кислородом.
[РМГ 75-2004]
вода
Химическое соединение водорода и кислорода, существующее в жидком, твердом и газообразном состояниях.
[РД 01.120.00-КТН-228-06]Тематики
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вода (вещество)
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[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
water (substance)
Common liquid (H2O) which forms rain, rivers, the sea, etc., and which makes up a large part of the bodies of organisms. (Source: PHC)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
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Немецко-русский словарь нормативно-технической терминологии > Wasser
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25 Rechtsvereinheitlichung
гармонизация права
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[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
harmonisation of law
The process by which two or more states, sometimes under the auspices of an interstate or international organization, change their legislation relevant to some area of common concern to conform their statutes and to facilitate compliance and enforcement across borders. (Source: GT2)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
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Немецко-русский словарь нормативно-технической терминологии > Rechtsvereinheitlichung
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26 Bergklima
горный климат
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[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
mountain climate
Very generally, the climate of relatively high elevations; mountain climates are distinguished by the departure of their characteristics from those of surrounding lowlands, and the one common basis for this distinction is that of atmospheric rarefaction; aside from this, great variety is introduced by differences in latitude, elevation, and exposure to the sun; thus, there exists no single, clearly defined, mountain climate. Also known as highland climate. (Source: MGH)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
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Немецко-русский словарь нормативно-технической терминологии > Bergklima
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27 Staat
государство
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[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
state
A people permanently occupying a fixed territory bound together by common law, habits and custom into one body politic exercising, through the medium of an organized government, independent sovereignty and control over all persons and things within its boundaries, unless or until authority is ceded to a federation or union of other states. (Source: BLD)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
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Немецко-русский словарь нормативно-технической терминологии > Staat
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28 Zivilrecht
гражданское право
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[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
civil law
Law inspired by old Roman Law, the primary feature of which was that laws were written into a collection; codified, and not determined, as is common law, by judges. The principle of civil law is to provide all citizens with an accessible and written collection of the laws which apply to them and which judges must follow. (Source: DUHA)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
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Немецко-русский словарь нормативно-технической терминологии > Zivilrecht
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29 Interessengruppe
группа влияния
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[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
pressure group
Any politically active group with a common set of values about resource use allocation. Pressure groups seek to influence decisions on resource use allocation in excess of their proportional representation in the planned-for populace by seeking preferential consideration for their resource use choices. (Source: LANDY)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
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Немецко-русский словарь нормативно-технической терминологии > Interessengruppe
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30 Europäisches Währungssystem
Европейская валютная система
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[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
European Monetary System
An organization established in Europe in 1979 to coordinate financial policy and exchange rates for the continent by running the Exchange Rate Mechanism (ERM) and assisting movement toward a common European currency and a central European bank. (Source: ODE)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
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Немецко-русский словарь нормативно-технической терминологии > Europäisches Währungssystem
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31 Altablagerung
заброшенная мусорная яма
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[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
old landfill site
Landfill that has been filled and covered with topsoil and seeded. The most common end use for landfills is open spaces with no active recreation taking place over the completed landfill. The obvious reason for this use is that the completed surface is steeply sloped to provide rapid runoff. Also, no irrigation of the cover grasses should be allowed. It is very unlikely to think that commercial or industrial buildings will be constructed on a completed landfill. If the end use is such that the public will be walking on the site, it is important that all manholes be properly secured, leachate lagoons fenced, and other potential hazards eliminated. (Source: CORBITa)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
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Немецко-русский словарь нормативно-технической терминологии > Altablagerung
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32 Jod
йод
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[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
iodine
A nonmetallic halogen element; the poisonous, corrosive dark plates or granules are readily sublimed; insoluble in water, soluble in common solvents; used as germicide and antiseptic, in dyes, tinctures, and pharmaceuticals, in engraving lithography, and as a catalyst and analytical reagent. (Source: MGH)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
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Немецко-русский словарь нормативно-технической терминологии > Jod
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33 Abfallklassifizierung
классификация отходов
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[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
waste classification
The arrangement of unwanted materials left over from manufacturing processes or refuse from places of human or animal habitation into a variety of categories based on chemical and microbiological constituents or other common characteristics. (Source: TOE)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
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Немецко-русский словарь нормативно-технической терминологии > Abfallklassifizierung
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34 Tagung
конгресс
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[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
congress
A formal meeting, often consisting of representatives of various organizations, that is assembled to promote, discuss or make arrangements regarding a particular subject or some matter of common interest. (Source: RHW)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
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Немецко-русский словарь нормативно-технической терминологии > Tagung
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35 Präklusion
лишение должника права выкупа заложенного им имущества
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[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
foreclosure
To shut out, to bar, to destroy an equity of redemption. A termination of all rights of the mortgagor or his grantee in the property covered by the mortgage. The process by which a mortgagor of real or personal property, or other owner of property subject to a lien, is deprived of his interest therein. Procedure by which mortgaged property is sold on default of mortgagor in satisfaction of mortgage debt. In common usage, refers to enforcement of lien, trust deed, or mortgage in any method provided by law. (Source: WESTS)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
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Немецко-русский словарь нормативно-технической терминологии > Präklusion
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36 Mehrfamilienhaus
многоквартирный жилой дом
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[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
apartment block
An apartment building in which each apartment is individually wholly owned and the common areas are jointly owned. (Source: CED)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
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Немецко-русский словарь нормативно-технической терминологии > Mehrfamilienhaus
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37 multilaterales Abkommen
многостороннее соглашение
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[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
multilateral agreement
Multilateralism stands for a long-held but rarely achieved ideal, namely the voluntary co-operation of nations for peace and development. Multilateral initiatives are undermined or diluted by ultra-nationalist, bilateral and regional initiatives. Multilateralism may be undercut by the uncoordinated decisions of those contributing to it. Multilateralism constitutes the democracy of international society. An enlightened multilateralism enhances the specific interests of states while advancing their common cause. (Source: WPR)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
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Немецко-русский словарь нормативно-технической терминологии > multilaterales Abkommen
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38 Volkstradition
народная традиция
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[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
folk tradition
The common beliefs, practices, customs and other cultural elements of an ethnic or social group that are rooted in the past, but are persisting into the present due to means such as arts and crafts, songs and music, dance, foods, drama, storytelling and certain forms of oral communication. (Source: VFP)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
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Немецко-русский словарь нормативно-технической терминологии > Volkstradition
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39 empfindliche Umwelt
неустойчивая среда
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[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
sensitive environment
Any parcel of land, large or small, under public or private control, that already has, or with remedial action could achieve, desirable environmental attributes. These attributes contribute to the retention and/or creation of wildlife habitat, soils stability, water retention or recharge, vegetative cover, and similar vital ecological functions. Environmentally sensitive areas range in size from small patches to extensive landscape features. They can include rare or common habitats, plants and animals. (Source: DUNSTE)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
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Немецко-русский словарь нормативно-технической терминологии > empfindliche Umwelt
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40 neue Gemeinschaft
новое сообщество
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[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
new community
A sociopolitical, religious, occupational or other group of common characteristics and interests formed as an alternative to social, and often residential, options currently available. (Source: RHW)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
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Немецко-русский словарь нормативно-технической терминологии > neue Gemeinschaft
См. также в других словарях:
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