-
1 costs of forward cover
Биржевой термин: затраты на срочное покрытиеУниверсальный англо-русский словарь > costs of forward cover
-
2 costs of forward cover
Англо-русский экономический словарь > costs of forward cover
-
3 forward cover costs
1) Экономика: затраты на срочное покрытие2) Банковское дело: затраты на форвардное покрытие -
4 forward cover costs
-
5 costs
accounting costs затраты на ведение бухгалтерского учета acquisition costs расходы на привлечение новых страхователей actual costs фактические издержки adjustment costs издержки регулирования administration costs административные расходы administrative costs административные расходы advertising costs затраты на рекламу allocate costs распределять затраты assign costs распределять затраты at factor costs при факторных издержках auditing costs затраты на проведение ревизии average costs средние издержки average fixed costs средние постоянные издержки average production costs средние издержки производства average total costs средние валовые затраты average variable costs средние переменные затраты average variable costs средние переменные издержки avoidable costs устранимые издержки award costs присуждать судебные издержки betterment costs затраты на повышение ценности собственности bookkeeping costs затраты на ведение бухгалтерского учета borrowing costs проценты по займам borrowing costs расходы по займам brokerage costs затраты на куртаж budget costs бюджетные затраты budgeted current standard costs сметные текущие нормативные издержки budgeted target costs плановые сметные издержки building costs затраты на строительство building maintenance costs затраты на материально-техническое обеспечение строительства business costs эксплуатационные расходы calculate costs вычислять издержки calculated costs вычисленные издержки capacity costs издержки производства при полном использовании производственных возможностей carriage costs транспортные расходы cash plant costs производственные затраты наличными charge with costs взыскивать издержки clearance costs затраты на урегулирование претензий closing costs затраты на аннулирование контракта collection costs затраты на инкассирование construction and operating costs затраты на строительство и эксплуатацию construction costs затраты на строительство conversion costs затраты, связанные с переходом на выпуск новой продукции costs издержки costs расходы costs судебные издержки costs судебные расходы costs in criminal case издержки ведения уголовного дела costs in full полные издержки costs of bankruptcy издержки банкротства costs of completion затраты на выполнение работы costs of discharge затраты на разгрузку costs of forward cover бирж. затраты на срочное покрытие costs of litigation издержки гражданского судебного спора costs of management административные расходы costs of queue вчт. потери вследствие ожидания в очереди costs of recourse юр. затраты на регресс costs of research and development затраты на научно-исследовательские и опытно-конструкторские работы current costs текущие издержки decision as to costs определение суда в отношении издержек deduct costs удерживать затраты defray costs нести расходы defray costs покрывать издержки degressive costs пропорционально уменьшающиеся затраты degressive costs пропорционально уменьшающиеся расходы demolition costs затраты на снос здания development costs затраты на освоение development costs затраты на строительство differential costs дополнительные издержки differential costs приростные издержки differential costs удельные переменные издержки direct costs непосредственные расходы direct costs переменные затраты direct costs переменные издержки direct costs прямые затраты direct costs прямые издержки discounting costs издержки дисконтирования distribute costs распределять затраты distribution costs издержки обращения distribution costs издержки сбыта продукции distribution costs издержки торговых предприятий divorce costs судебные издержки развода drainage costs расходы на осушение election costs затраты на проведение выборов employment costs затраты на содержание персонала entertainment costs представительские расходы establishment costs учредительские расходы excess costs чрезмерные расходы execution costs расходы на исполнение extension costs затраты на расширение предприятия external costs внешние расходы extra costs дополнительные расходы extraordinary costs чрезвычайные расходы factory overhead costs накладные расходы предприятия financing costs затраты на финансирование fire extinguishing costs затраты на тушение пожара fixed costs постоянные затраты fixed costs постоянные издержки flotation costs стоимость выпуска новых акций flotation costs стоимость выпуска новых облигаций formation costs затраты на учреждение forward cover costs бирж. затраты на срочное покрытие forward cover costs бирж. затраты на форвардное покрытие freight costs стоимость фрахта funeral costs расходы на похороны general costs общие затраты general costs общие издержки gross costs валовые издержки handling costs стоимость погрузочно-разгрузочных работ hauling costs транс. транспортные расходы hourly wage costs эк.произ. затраты на почасовую заработную плату implicit costs вмененные издержки incidental costs побочные затраты incidental costs случайные расходы included costs учтенные расходы income-related costs затраты, связанные с доходом increased costs возросшие издержки incremental costs дополнительные издержки incremental costs приростные издержки indirect costs косвенные издержки indirect operating costs косвенные эксплуатационные издержки initial costs начальные расходы initial costs первоначальные издержки inspection costs затраты на приемочный контроль installation costs затраты на монтаж insurance costs страховые издержки interest costs затраты на выплату процентов internal costs внутрифирменние издержки internal failure costs внутренние издержки вследствие отказа issue costs затраты на эмиссию issuing costs затраты на выпуск ценных бумаг joint costs затраты на транспортировку в оба конца joint costs издержки комплексного производства joint costs издержки совместного производства joint costs общезаводские издержки при многономенклатурном производстве labour costs затраты на оплату труда labour costs расходы на рабочую силу labour costs стоимость рабочей силы law costs расходы на судебный процесс law costs судебные издержки legal costs судебные издержки licence costs затраты на лицензию liquidation costs стоимость ликвидации litigation costs судебные издержки maintenance costs стоимость технического обслуживания manpower costs стоимость рабочей силы manufacturing costs общезаводские накладные расходы manufacturing costs стоимость производства marginal costs маржинальные издержки marginal costs предельные издержки marginal costs приростные издержки marketing costs издержки обращения marketing costs издержки сбыта marketing costs маркетинговые затраты meet costs покрывать расходы minimum costs минимальные затраты mixed costs комбинированные затраты mortgaging costs ипотечные издержки new business costs затраты на новую фирму nonrecurring costs разовые затраты once-and-for-all costs разовые затраты operating costs текущие расходы, эксплуатационные расходы operating costs эксплуатационные затраты operating costs вчт. эксплуатационные расходы operating: costs текущий; operating costs текущие расходы; эксплуатационные расходы operational costs эксплуатационные затраты operational: costs относящийся к действию, работе; operational costs расходы по эксплуатации (оборудования и т. п.) organization costs административные расходы original costs первоначальные издержки other indirect costs прочие косвенные расходы packaging costs затраты на упаковку packaging costs расходы по упаковке packing costs расходы на упаковку packing costs стоимость упаковки pay costs оплачивать издержки pension costs затраты на пенсионное обеспечение period costs затраты за отчетный период period costs издержки за отчетный период plaintiff's costs издержки истца port costs портовые расходы preliminary costs предварительные затраты prepaid costs предварительно оплаченные расходы prime costs основные расходы processing costs вчт. затраты на обработку production costs издержки производства progressive costs затраты, способствующие росту эффективности производственных факторов progressive fixed costs постоянные затраты, способствующие росту эффективности производственных факторов promotional costs затраты на продвижение товара на рынок promotional costs затраты на рекламно-пропагандистскую деятельность property development costs стоимость строительных работ publicity costs расходы на рекламу rebuilding costs затраты на реконструкцию recovery costs затраты на инкасацию reduce costs сокращать затраты relocation costs затраты на переезд removal costs издержки ликвидации объекта основного капитала rent costs затраты на арендную плату rent costs затраты на квартирную плату reorganization costs затраты на реорганизацию repair costs затраты на ремонт repatriation costs затраты на репатриацию research costs затраты на научные исследования reserve costs ограничивать расходы running costs эксплуатационные расходы running-in costs затраты на приработку sales promotion costs затраты на стимулирование сбыта scheduled costs нормативные издержки scheduled costs стоимостные нормы selling costs торговые издержки semivariable costs полупеременные издержки share costs распределять затраты shipping costs затраты на транспортировку site costs затраты на подготовку строительной площадки site costs затраты на подготовку строительства site costs затраты на подготовку участка к застройке social costs общественные затраты social security costs затраты на социальное обеспечение sorting costs затраты на сортировку special costs специальные затраты specified costs издержки производства конкретных изделий staff costs затраты на содержание персонала stamp costs затраты на пломбирование stamp costs затраты на штемпелевание start-up costs затраты на ввод в действие start-up costs затраты на запуск в производство start-up costs издержки освоения нового предприятия start-up costs издержки подготовки производства starting costs затраты, связанные с пуском производства starting costs издержки, связанные с пуском производства stevedoring costs стоимость погрузки или разгрузки корабля storage costs плата за хранение storage costs складские расходы stowage costs стоимость укладки или хранения на складе supplementary costs дополнительные затраты tax the costs таксировать судебные издержки total costs общие издержки total production costs суммарные издержки производства transaction costs операционные издержки transport costs транспортные расходы transportation costs транспортные расходы undue costs непросроченные издержки unforeseen costs непредвиденные затраты wage costs затраты на заработную плату with costs вместе с судебными издержками working costs эксплуатационные затраты works overhead costs накладные расходы предприятия -
6 costs
сущ. затраты, издержки, расходы Syn: outgo, outgoing, outlay, expenses Затраты accounting ~ затраты на ведение бухгалтерского учета acquisition ~ расходы на привлечение новых страхователей actual ~ фактические издержки adjustment ~ издержки регулирования administration ~ административные расходы administrative ~ административные расходы advertising ~ затраты на рекламу allocate ~ распределять затраты assign ~ распределять затраты at factor ~ при факторных издержках auditing ~ затраты на проведение ревизии average ~ средние издержки average fixed ~ средние постоянные издержки average production ~ средние издержки производства average total ~ средние валовые затраты average variable ~ средние переменные затраты average variable ~ средние переменные издержки avoidable ~ устранимые издержки award ~ присуждать судебные издержки betterment ~ затраты на повышение ценности собственности bookkeeping ~ затраты на ведение бухгалтерского учета borrowing ~ проценты по займам borrowing ~ расходы по займам brokerage ~ затраты на куртаж budget ~ бюджетные затраты budgeted current standard ~ сметные текущие нормативные издержки budgeted target ~ плановые сметные издержки building ~ затраты на строительство building maintenance ~ затраты на материально-техническое обеспечение строительства business ~ эксплуатационные расходы calculate ~ вычислять издержки calculated ~ вычисленные издержки capacity ~ издержки производства при полном использовании производственных возможностей carriage ~ транспортные расходы cash plant ~ производственные затраты наличными charge with ~ взыскивать издержки clearance ~ затраты на урегулирование претензий closing ~ затраты на аннулирование контракта collection ~ затраты на инкассирование construction and operating ~ затраты на строительство и эксплуатацию construction ~ затраты на строительство conversion ~ затраты, связанные с переходом на выпуск новой продукции costs издержки ~ расходы ~ судебные издержки ~ судебные расходы ~ in criminal case издержки ведения уголовного дела ~ in full полные издержки ~ of bankruptcy издержки банкротства ~ of completion затраты на выполнение работы ~ of discharge затраты на разгрузку ~ of forward cover бирж. затраты на срочное покрытие ~ of litigation издержки гражданского судебного спора ~ of management административные расходы ~ of queue вчт. потери вследствие ожидания в очереди ~ of recourse юр. затраты на регресс ~ of research and development затраты на научно-исследовательские и опытно-конструкторские работы current ~ текущие издержки decision as to ~ определение суда в отношении издержек deduct ~ удерживать затраты defray ~ нести расходы defray ~ покрывать издержки degressive ~ пропорционально уменьшающиеся затраты degressive ~ пропорционально уменьшающиеся расходы demolition ~ затраты на снос здания development ~ затраты на освоение development ~ затраты на строительство differential ~ дополнительные издержки differential ~ приростные издержки differential ~ удельные переменные издержки direct ~ непосредственные расходы direct ~ переменные затраты direct ~ переменные издержки direct ~ прямые затраты direct ~ прямые издержки discounting ~ издержки дисконтирования distribute ~ распределять затраты distribution ~ издержки обращения distribution ~ издержки сбыта продукции distribution ~ издержки торговых предприятий divorce ~ судебные издержки развода drainage ~ расходы на осушение election ~ затраты на проведение выборов employment ~ затраты на содержание персонала entertainment ~ представительские расходы establishment ~ учредительские расходы excess ~ чрезмерные расходы execution ~ расходы на исполнение extension ~ затраты на расширение предприятия external ~ внешние расходы extra ~ дополнительные расходы extraordinary ~ чрезвычайные расходы factory overhead ~ накладные расходы предприятия financing ~ затраты на финансирование fire extinguishing ~ затраты на тушение пожара fixed ~ постоянные затраты fixed ~ постоянные издержки flotation ~ стоимость выпуска новых акций flotation ~ стоимость выпуска новых облигаций formation ~ затраты на учреждение forward cover ~ бирж. затраты на срочное покрытие forward cover ~ бирж. затраты на форвардное покрытие freight ~ стоимость фрахта funeral ~ расходы на похороны general ~ общие затраты general ~ общие издержки gross ~ валовые издержки handling ~ стоимость погрузочно-разгрузочных работ hauling ~ транс. транспортные расходы hourly wage ~ эк.произ. затраты на почасовую заработную плату implicit ~ вмененные издержки incidental ~ побочные затраты incidental ~ случайные расходы included ~ учтенные расходы income-related ~ затраты, связанные с доходом increased ~ возросшие издержки incremental ~ дополнительные издержки incremental ~ приростные издержки indirect ~ косвенные издержки indirect operating ~ косвенные эксплуатационные издержки initial ~ начальные расходы initial ~ первоначальные издержки inspection ~ затраты на приемочный контроль installation ~ затраты на монтаж insurance ~ страховые издержки interest ~ затраты на выплату процентов internal ~ внутрифирменние издержки internal failure ~ внутренние издержки вследствие отказа issue ~ затраты на эмиссию issuing ~ затраты на выпуск ценных бумаг joint ~ затраты на транспортировку в оба конца joint ~ издержки комплексного производства joint ~ издержки совместного производства joint ~ общезаводские издержки при многономенклатурном производстве labour ~ затраты на оплату труда labour ~ расходы на рабочую силу labour ~ стоимость рабочей силы law ~ расходы на судебный процесс law ~ судебные издержки legal ~ судебные издержки licence ~ затраты на лицензию liquidation ~ стоимость ликвидации litigation ~ судебные издержки maintenance ~ стоимость технического обслуживания manpower ~ стоимость рабочей силы manufacturing ~ общезаводские накладные расходы manufacturing ~ стоимость производства marginal ~ маржинальные издержки marginal ~ предельные издержки marginal ~ приростные издержки marketing ~ издержки обращения marketing ~ издержки сбыта marketing ~ маркетинговые затраты meet ~ покрывать расходы minimum ~ минимальные затраты mixed ~ комбинированные затраты mortgaging ~ ипотечные издержки new business ~ затраты на новую фирму nonrecurring ~ разовые затраты once-and-for-all ~ разовые затраты operating ~ текущие расходы, эксплуатационные расходы operating ~ эксплуатационные затраты operating ~ вчт. эксплуатационные расходы operating: ~ текущий;
operating costs текущие расходы;
эксплуатационные расходы operational ~ эксплуатационные затраты operational: ~ относящийся к действию, работе;
operational costs расходы по эксплуатации( оборудования и т. п.) organization ~ административные расходы original ~ первоначальные издержки other indirect ~ прочие косвенные расходы packaging ~ затраты на упаковку packaging ~ расходы по упаковке packing ~ расходы на упаковку packing ~ стоимость упаковки pay ~ оплачивать издержки pension ~ затраты на пенсионное обеспечение period ~ затраты за отчетный период period ~ издержки за отчетный период plaintiff's ~ издержки истца port ~ портовые расходы preliminary ~ предварительные затраты prepaid ~ предварительно оплаченные расходы prime ~ основные расходы processing ~ вчт. затраты на обработку production ~ издержки производства progressive ~ затраты, способствующие росту эффективности производственных факторов progressive fixed ~ постоянные затраты, способствующие росту эффективности производственных факторов promotional ~ затраты на продвижение товара на рынок promotional ~ затраты на рекламно-пропагандистскую деятельность property development ~ стоимость строительных работ publicity ~ расходы на рекламу rebuilding ~ затраты на реконструкцию recovery ~ затраты на инкасацию reduce ~ сокращать затраты relocation ~ затраты на переезд removal ~ издержки ликвидации объекта основного капитала rent ~ затраты на арендную плату rent ~ затраты на квартирную плату reorganization ~ затраты на реорганизацию repair ~ затраты на ремонт repatriation ~ затраты на репатриацию research ~ затраты на научные исследования reserve ~ ограничивать расходы running ~ эксплуатационные расходы running-in ~ затраты на приработку sales promotion ~ затраты на стимулирование сбыта scheduled ~ нормативные издержки scheduled ~ стоимостные нормы selling ~ торговые издержки semivariable ~ полупеременные издержки share ~ распределять затраты shipping ~ затраты на транспортировку site ~ затраты на подготовку строительной площадки site ~ затраты на подготовку строительства site ~ затраты на подготовку участка к застройке social ~ общественные затраты social security ~ затраты на социальное обеспечение sorting ~ затраты на сортировку special ~ специальные затраты specified ~ издержки производства конкретных изделий staff ~ затраты на содержание персонала stamp ~ затраты на пломбирование stamp ~ затраты на штемпелевание start-up ~ затраты на ввод в действие start-up ~ затраты на запуск в производство start-up ~ издержки освоения нового предприятия start-up ~ издержки подготовки производства starting ~ затраты, связанные с пуском производства starting ~ издержки, связанные с пуском производства stevedoring ~ стоимость погрузки или разгрузки корабля storage ~ плата за хранение storage ~ складские расходы stowage ~ стоимость укладки или хранения на складе supplementary ~ дополнительные затраты tax the ~ таксировать судебные издержки total ~ общие издержки total production ~ суммарные издержки производства transaction ~ операционные издержки transport ~ транспортные расходы transportation ~ транспортные расходы undue ~ непросроченные издержки unforeseen ~ непредвиденные затраты wage ~ затраты на заработную плату with ~ вместе с судебными издержками working ~ эксплуатационные затраты works overhead ~ накладные расходы предприятия -
7 затраты на срочное покрытие
Русско-английский словарь по экономии > затраты на срочное покрытие
-
8 затраты на срочное покрытие
1) Economy: forward cover costs2) Stock Exchange: costs of forward coverУниверсальный русско-английский словарь > затраты на срочное покрытие
-
9 terminsikringskostnader
pl. (børs) costs of forward cover, forward cover costs -
10 Kosten
Kosten I pl 1. GEN, RW cost (amount of money needed to pay for a thing, value in alternative uses); costs (money that must be spent regularly, e.g. running costs –laufende Kosten– for labour or energy); expenditure (Ausgaben; action of spending); expense, expenses (Ausgaben, Aufwand; money spent on a specific task, e.g. travel expenses); outlay (Auslagen, Barausgaben); charges (Aufwendungen, Nebenkosten); 2. WIWI cost • auf Kosten und Gefahr von RECHT, VERSICH, IMP/EXP on account and risk of • die Kosten steigen auf Milliardenhöhe GEN costs are running into billions • die Kosten tragen GEN bear the costs, defray the costs, meet the costs • die Kosten übernehmen GEN assume the expenses, meet the expenses, settle the expenses • für die Kosten aufkommen RW meet costs, defray costs, settle costs • Kosten auf bestimmten Konten verrechnen RW allocate costs to certain accounts • Kosten auf die entsprechenden Konten umlegen RW allocate costs to the appropriate accounts • Kosten auffangen FIN, RW absorb cost • Kosten aufgliedern FIN, RW break down expenses, itemize costs (Kosten aufschlüsseln) • Kosten bestimmten Konten zuordnen RW allocate costs to certain accounts • Kosten bewerten RW cost • Kosten, die für jmdn. steuerpflichtig sind STEUER costs taxable to sb • Kosten kontrollieren GEN control costs • Kosten per Nachnahme zu erheben GEN, LOGIS charges forward, ch. fwd (Lieferklausel) • Kosten sind per Nachnahme zu erheben GEN charge forward, Ch Fwd • Kosten umlegen RW assign costs, allocate costs • Kosten verrechnen RW allocate costs • Kosten (zeitlich) verteilen RW spread costs • Kosten zuweisen RW allocate costs • ohne Kosten RECHT, VERSICH no charges • sich an den Kosten beteiligen GEN, MGT share (in) the expenses Kosten II pl, Versicherung f und Fracht f (CI&F) GEN, IMP/EXP, LOGIS, VERSICH cost, insurance and freight, CI&F (Lieferklausel)* * *pl 1. < Geschäft> charge, cost, costs, expenditure, expense, expenses; 2. <Vw> costs ■ die Kosten steigen auf Milliardenhöhe < Geschäft> costs are running into billions ■ die Kosten tragen < Geschäft> bear the costs, defray the costs, meet the costs ■ die Kosten übernehmen < Geschäft> assume the expenses, meet the expenses, settle the expenses ■ für die Kosten aufkommen < Rechnung> meet costs, defray costs, settle costs ■ Kosten auf bestimmten Konten verrechnen < Rechnung> allocate costs to certain accounts ■ Kosten auf die geeigneten Konten umlegen < Rechnung> allocate costs to the appropriate accounts ■ Kosten aufschlüsseln <Finanz, Rechnung> break down expenses ■ Kosten bestimmten Konten zuordnen < Rechnung> allocate costs to certain accounts ■ Kosten kontrollieren < Geschäft> control costs ■ Kosten per Nachnahme zu erheben <Geschäft, Transp> Lieferklausel charges forward (ch. fwd) ■ Kosten sind per Nachnahme zu erheben < Geschäft> charge forward (Ch Fwd) ■ Kosten umlegen < Rechnung> assign costs, allocate costs ■ Kosten verrechnen < Rechnung> allocate costs* * *bedenken, Kosten
to think of the cost;
• j. testamentarisch (in seinem Testament) bedenken to remember (include) s. o. in one’s will.
Kosten
cost[s], (Auslagen) expense[s], expenditure, outlay, (Gebühren) charges, fees, (Preis) price, cost, (Spesen) charge[s];
• abzüglich der Kosten charges deducted, after deduction of charges (costs), less expenses (charges);
• alle Kosten eingeschlossen including all charges;
• auf eigene Kosten at one’s own expense;
• auf gemeinsame Kosten at joint expense, dividing [the] expenses;
• auf meine Kosten to my cost, at my expense;
• auf Kosten von at the expense of, to the derogation;
• auf Kosten der Allgemeinheit at public expense;
• auf Kosten des Gastwirts on the house;
• auf Kosten und Gefahr des Eigners at owner's expense and risk;
• auf Kosten der Qualität at the expense of quality;
• auf Kosten der Reederei at ship’s expenses;
• auf Kosten des Staates at public expense;
• aufgrund der Kosten owing to the expenses;
• ausschließlich der Kosten exclusive of costs;
• einschließlich der Kosten including costs;
• einschließlich Kosten, Versicherung und Fracht cost, insurance, freight (cif);
• frei von den Kosten free of charges, cost-free;
• gegen Erstattung der baren Kosten with out-of-pocket expense;
• mit Einschluss aller Kosten all expenses included;
• mit großen (hohen) Kosten verbunden at great cost, cost-effective;
• mit Kosten verknüpft involving expense;
• mit Rücksicht auf die Kosten in deference to cost;
• nach Abzug aller Kosten all charges paid, all expenses deducted;
• ohne Kosten no charge, (Protest) no protest, (Wechselaufdruck) no expense [to be incurred], without expenses;
• ohne Rücksicht auf die Kosten without regard to cost;
• ohne zusätzliche Kosten for no extra fare;
• unter Auferlegung der Kosten awarding (on payment of) the costs;
• unter Einschluss sämtlicher Kosten all costs included;
• unter Nachnahme der Kosten charges forwarded, expenses charged forward;
• unter Tragung der Kosten on payment of costs;
• zur Deckung der Kosten to cover the cost, in order to cover our expenses;
• zuzüglich der Kosten expenses not included (to be added);
• abnehmende Kosten decreasing costs;
• abschreibbare Kosten depreciable costs;
• abschreibungsfähige Kosten service cost;
• [steuerlich] absetzbare (abzugsfähige) Kosten (Einkommensteuererklärung) charges to be deducted, permissible (tax) expenses, deductible charges;
• abzurechnende Kosten off charges;
• aktivierte Kosten capitalized expenses (costs);
• allgemeine Kosten overhead [charges], operating (indirect, overhead) expenses, factory cost, burden, oncost (Br.);
• alternative Kosten opportunity costs;
• nicht in bar anfallende Kosten non-cash costs;
• gemeinsame anfallende Kosten (Fracht- und Passagierdienst) common expense;
• zukünftig anfallende Kosten future costs;
• im Gewerbebetrieb zwangsläufig anfallende Kosten expenses wholly and exclusively laid out for the purpose of the trade;
• angefallene Kosten costs incurred;
• bei der Versilberung tatsächlich angefallene Kosten actual expenses of realization of the assets;
• steil ansteigende Kosten skyrocketing (soaring) costs;
• anteilige Kosten proportional (proratable) cost;
• auferlegte Kosten taxable costs;
• aufgelaufene Kosten accrued (accumulated) charges, costs incurred (accrued), accrued costs;
• außergerichtliche Kosten extrajudicial costs;
• außerordentliche Kosten extra charges;
• außerordentliche und betriebsfremde Kosten extraordinary and outside expenditure;
• außerplanmäßige Kosten expenditure not budgeted for;
• bare Kosten out-of-pocket expenses;
• beeinflussbare Kosten controllable costs;
• von der Kostenstelle nicht beeinflussbare Kosten uncontrollable expenses;
• beitreibbare Kosten recoverable costs;
• nicht beitreibbare Kosten irrecoverable expense;
• auf die Lebensdauer eines Erzeugnisses berechnete Kosten life-cycle costs;
• besondere Kosten special charges;
• beträchtliche Kosten considerable costs, heavy expenses (costs);
• betriebsfixe Kosten standing expenses;
• bleibende Kosten basic expenditure;
• degressive Kosten regressive costs;
• direkte Kosten direct cost (expenses), traceable cost;
• diverse Kosten promiscuous charges, sundries;
• durchlaufende Kosten transit costs;
• durchschnittliche Kosten average expenses;
• effektive Kosten primary cost, actual cost (price);
• eingegangene Kosten expenses involved;
• einmalige Kosten non-recurrent costs (expenses, expenditure);
• eintreibbare Kosten recoverable costs;
• entstandene Kosten costs incurred (accrued), accrued charges (costs), expenditure occasioned, expenses accrued (incurred);
• bei der Konkursabwehr entstandene Kosten costs of resisting the bankruptcy proceedings;
• entstehende Kosten accruing costs;
• daraus entstehende Kosten costs arising from it;
• bei der Geschäftsführung notwendigerweise entstehende Kosten costs necessarily incurred in the conduct of business;
• nicht erfasste Kosten imputed cost;
• innerhalb von vier Tagen zu erstattende Kosten (Kostentabelle) four-day costs;
• erstattete Kosten reimbursed expenses;
• nicht anderseitig erstattete Kosten expenses not otherwise received;
• erstattungsfähige Kosten (Prozess) party and party (taxable) costs;
• nicht erstattungsfähige Kosten untaxable costs;
• erwachsende Kosten expenses incurred, accruing costs;
• daraus erwachsende Kosten costs attendant on;
• nicht faktorbezogene Kosten non-factor costs;
• fallende Kosten decreasing (declining) costs;
• fällige Kosten outstanding costs;
• feste (fixe) Kosten fixed charges (costs), constant (unavoidable) cost, standby costs, standing (overhead) expenses, overheads;
• [noch] nicht festgesetzte Kosten (Gericht) untaxable cost;
• feststehende (fixe) Kosten fixed (standby, assured) cost[s], expenses covered;
• festzusetzende Kosten costs to be taxed;
• generelle Kosten indirect cost;
• geschätzte Kosten estimated cost;
• in Rechnung gestellte Kosten billed costs;
• gleich bleibende Kosten constant costs, expense constants;
• große (hohe) Kosten heavy expenses, large overhead (US);
• indirekte Kosten indirect costs (expenses);
• individuelle Kosten private costs;
• kalkulatorische (kalkulierte) Kosten imputed cost, imputations;
• kapitalisierte Kosten capitalized costs (expenses);
• kleine Kosten petty expense, petties;
• komparative Kosten comparative costs;
• konstante Kosten constant (standing, standard) costs;
• kurzfristige Kosten short-run costs;
• laufende Kosten running (standing, general) charges, running (current, standing) expenses, economic (running) cost, cost in carrying business;
• leistungsabhängige Kosten direct (variable) costs;
• an der Grenze der Wirtschaftlichkeit (Rentabilität) liegende Kosten marginal (incremental) costs;
• mittelbare Kosten indirect costs;
• nachkalkulierte Kosten post-mortem cost;
• nicht nachprüfbare Kosten non-controllable costs;
• notwendige Kosten related cost;
• pauschalierte Kosten bunched cost;
• personelle Kosten employment costs;
• private Kosten internal effects, private cost;
• progressive Kosten progressive costs;
• proportionale Kosten proportional costs;
• nicht relevante Kosten sunk cost;
• rückläufige Kosten decreasing (declining) costs;
• sämtliche Kosten full costs;
• steil in die Höhe schießende Kosten skyrocketing costs;
• sonstige Kosten sundry expenses, sundries;
• spezifische (spezifizierte) Kosten special (direct) costs;
• nahe der Rentabilitätsgrenze stehende Kosten marginal (incremental) costs;
• in keinem Verhältnis stehende Kosten disproportionate expenses;
• steigende Kosten rising (increasing) costs, advancing prices;
• stellvertretende Kosten (Seeversicherung) substituted expenses;
• tatsächliche Kosten actual costs;
• übermäßige (überhöhte) Kosten excessive costs;
• auf Kapitalkonto übernommene Kosten capitalized costs;
• übliche Kosten usual charges;
• nicht umgelegte Kosten unapplied costs;
• auf den Tageswert umgerechnete Kosten adjusted costs;
• unerhebliche Kosten insignificant expenses;
• unerschwingliche Kosten enormous costs;
• ungewisse Kosten variable cost;
• unproduktive Kosten incidental expenses of production;
• untragbare Kosten prohibitive cost;
• unveränderliche Kosten constant costs;
• variable (veränderliche) Kosten variable (out-of-pocket) costs;
• proportionale variable Kosten average variable costs;
• veranschlagte Kosten estimated costs;
• verbundene Kosten composite costs;
• damit verbundene Kosten expense involved;
• mit der Anschaffung verbundene Kosten purchase-related costs;
• vereinbarte Kosten agreed costs;
• vermeidbare Kosten escapable cost;
• verschiedene Kosten sundry (miscellaneous) expenses, sundries;
• verzerrte Kosten distorted costs;
• volkswirtschaftliche Kosten external costs;
• voraussichtliche Kosten prospective costs;
• im Etat vorgesehene Kosten expenses provided for in the budget;
• vorkalkulierte Kosten standard (predetermined, scheduled, target) costs;
• wachsende Kosten growing expenditure;
• wechselnde Kosten variable cost (expenses);
• wirkliche Kosten actual cost (expense);
• zunehmende Kosten increasing (rising) cost;
• zusammengefasste Kosten pool cost;
• zusätzliche Kosten additional charges (expenses, costs), added costs, extra charges;
• Kosten der Abschreibung depreciation charges;
• Kosten nach Abschreibungen amortized cost;
• Kosten des Abtransportes transportation inland costs;
• Kosten vor Abzug des Bardiskonts billed cost;
• Kosten der Agenturunterhaltung agency costs;
• Kosten des Anlagevermögens asset costs;
• Kosten vor Anlauf der Fertigung starting-load cost;
• Kosten der Anschlusseinrichtung (telecom.) installation charges;
• Kosten für weitere Ausbildung advancement costs (US);
• Kosten und Auslagen charges, costs and expenses;
• Kosten des Beklagten defendant’s costs;
• Kosten der Bergung salvage cost (charges);
• Kosten bei voller Betriebsausnutzung capacity costs;
• Kosten für Betriebsbauten plant construction costs;
• Kosten der Betriebseinstellung (Betriebsstilllegung) shutdown costs;
• Kosten der Betriebsführung operating costs;
• Kosten der Buchführung (Buchhaltung) accounting (bookkeeping) costs;
• Kosten zum Buchwert amortized cost;
• Kosten der Bürounterhaltung office expenses;
• Kosten der Ernteeinbringung harvesting expenses;
• Kosten der Erstellung des Jahresberichts annual report costs;
• immaterielle Kosten und Erträge non-pecuniary costs and benefits;
• Kosten pro Exemplar per-copy costs;
• Kosten der Fabrikation work-in-process burden;
• Kosten für Fahrten zwischen Wohnung und Betrieb cost of travel between home and work;
• Kosten der Gebäudeerrichtung cost of a structure;
• Kosten der Geldbeschaffung cost of money;
• Kosten eines Gerichtsverfahrens costs of going to court;
• Kosten der Geschäftsführung executive expenses;
• laufende Kosten der Geschäftsführung expenses in carrying on business;
• Kosten der Geschäftsstelle agency cost;
• Kosten der staatlichen Gesundheitsfürsorge national health-care bill;
• Kosten der Gesundheitsvorsorge health-care costs;
• Kosten der Haushaltsführung (Haushaltung) household operating costs, household expenditure;
• Kosten der Instandhaltung cost of maintenance;
• Kosten der Kapitalausstattung capital equipment cost;
• Kosten des Konkursverfahrens cost of preserving and administering the bankrupt’s estate, bankruptcy costs, costs of adjudication;
• Kosten der Konkursverwaltung administration (official receiver’s) expenses;
• Kosten pro Kopf der Bevölkerung per capita costs;
• Kosten der Lagerhaltung holding costs, outlays for inventories, house charges (US);
• Kosten der Lebenshaltung cost of living;
• Kosten für Leichterung lighterage charges;
• Kosten des Liquidators liquidator’s expenses;
• Kosten des Löschens charges for unloading;
• Kosten der Luftfrachtbeförderung airfreight expenses;
• Kosten der Montage cost of erection, assembly costs;
• Kosten der Nachlassverwaltung expenses of administration;
• Kosten einer Projektdurchführung running costs of a project;
• Kosten für das Rangieren switching charges;
• erstattungsfähige Kosten eines Rechtsstreites costs as between party and party;
• Kosten der Rechtsverfolgung law costs;
• Kosten zum anderthalbfachen Satz double costs (cash);
• Kosten der Testamentserrichtung testamentary expenses;
• Kosten für den Umtausch (Währung) conversion costs;
• Kosten des Unterhalts eines Lastkraftwagens motor-van expenses (Br.);
• Kosten der Unterhaltung eines Kraftfahrzeuges automobile operating (maintenance) costs;
• Kosten zuzüglich Verdienstspanne cost-plus (US);
• Kosten der Vermögensverwaltung (Treuhänder) administration expenses;
• Kosten der Verpackung packaging costs;
• Kosten, Versicherung und Fracht cost, insurance and freight (cif);
• Kosten des Vertriebs marketing cost;
• Kosten der Verwaltung administrative expenditure;
• Kosten der gesamten Warenlieferung costs of goods sold;
• Kosten für immaterielle Werte intangible costs;
• Kosten der Wiederbeschaffung replacement cost;
• Kosten einer Wohnung housing price;
• Kosten der Zentrale head-office expense;
• Kosten der Zollabfertigung cost of customs clearance;
• Kosten sparend cost-saving (-cutting);
• Kosten abbremsen to put a stop to expenses;
• als Kosten abbuchen to enter as expenses;
• seine Kosten abrechnen (abziehen) to deduct one’s expenses;
• Kosten steuerlich absetzen to deduct costs;
• Kosten der Büromiete steuerlich absetzen to claim the cost of rent of premises as a deduction;
• Kosten abwälzen to pass costs on;
• Kosten auf die Kunden abwälzen to switch costs to the customer;
• für Kosten und Logis arbeiten to work for one’s board;
• jem. die Kosten aufbrummen to land s. o. with the costs;
• Kosten der Staatskasse aufbürden to award the costs against the state;
• Kosten auferlegen to allocate (order to bear, award) the costs;
• Kosten aufgliedern to itemize costs;
• Kosten gegeneinander aufheben to divide the costs between the parties;
• für die Kosten aufkommen to bear (meet, pay) the expenses;
• Kosten aufschlüsseln to break down expenses;
• Kosten aufteilen to apportion costs, to lump the expenses;
• sich die voraussichtlich entstehenden Kosten ausrechnen to reckon the probable costs;
• Kosten im Griff behalten to keep track of costs;
• zu den Kosten beitragen to contribute towards the costs;
• Kosten auferlegt bekommen to be condemned in (ordered to pay) the costs;
• Kosten in den Griff bekommen to control costs;
• Konto mit sämtlichen Kosten belasten to charge an account with all the expenses;
• Kosten berechnen to count (figure up, calculate, compute) the costs, to figure out (calculate) the expenses;
• sich auf jds. Kosten bereichern to get rich at s. one’s expense;
• Kosten berücksichtigen to consider the expense;
• Kosten bestreiten to bear the costs (expenses), to cover (meet, defray) the expenses;
• sich an den Kosten gleichmäßig beteiligen to contribute equally to the expense;
• sich an den Kosten schlüsselmäßig beteiligen to pool the expenses;
• Kosten bezahlen to quit costs;
• entstandene Kosten bezahlen to pay the costs incurred;
• für Kosten in Abzug bringen to allow for costs;
• als Kosten buchen to enter as expenses;
• Kosten über ein Konto buchen to charge an expense to an account;
• Kosten decken to cover (reimburse) the expenses;
• seine Kosten decken to get back one’s expenses, to pay its way, to get out without a loss;
• nicht einmal seine Kosten decken (hereinbekommen) not to clear one’s expenses;
• Kosten einrechnen to include expenses;
• Kosten einsparen to cut back on costs;
• über die Kosten entscheiden (Urteil) to carry costs;
• Kosten ermitteln to ascertain the costs;
• Kosten ersetzen to refund the costs;
• Kosten erstatten to refund (reimburse) the expenses;
• entstandene Kosten erstatten to reimburse the expenses incurred;
• Kosten festsetzen to fix (determine) the costs;
• beträchtliche Kosten aufgewandt haben to have gone to considerable expense;
• für Kosten aufzukommen haben to be liable for expenses;
• Kosten für Subventionen zu tragen haben to foot the subsidy bill;
• Kosten niedrig halten to hold (keep) down costs (expenses), to keep costs in line (a lid on costs), to control the expenditure;
• Kosten kalkulieren to cost-account;
• auf seine Kosten kommen to cover one’s expenses, to pay one’s way, to have a run for one’s money;
• Kosten nicht mehr verkraften können to run one’s costs through the roof;
• Kosten raketenartig ansteigen lassen to rocket costs;
• Kosten anwachsen lassen to pile on the expense;
• auf jds. Kosten leben to live at s. one’s expense, to sponge on s. o. (coll.);
• Kosten machen to be an (go to) expense, to involve expenses;
• jem. Kosten machen to put s. o. to expense;
• Kosten nachgehen to keep track of costs;
• Kosten nachprüfen to tax costs;
• Kosten niederschlagen to cancel the costs;
• Kosten reduzieren to cut costs;
• Kosten drastisch reduzieren to slash costs;
• Kosten scheuen to balk at an expense (fam.);
• keine Kosten scheuen to spare no expense (costs);
• mit weiteren (zusätzlichen) Kosten verbunden sein to involve additional charges;
• zu den Kosten verurteilt sein to be cast to pay the costs;
• Kosten senken to reduce (drive down) expenses (costs);
• Kosten sparen to save expenses;
• Kosten steigern to run up the costs;
• sich in Kosten stürzen to launch out [into expense], to put o. s. to charge, to go to expense;
• sich in große Kosten stürzen to go to great expense;
• sich mit jem. die Kosten teilen to go halves (share the expenses) with s. o.;
• sich in die Kosten von etw. mit jem. teilen to go shares with s. o. in the expense of s. th., to share with s. o. in the costs;
• Kosten tragen to defray the expense (charges), to pay for [the shot], to meet the expenses, to foot the bill, to pay the piper;
• alle Kosten für j. tragen to carry all expenses for s. o.;
• Kosten übernehmen to pay costs (expenses);
• entstandene Kosten übernehmen to pay the costs incurred;
• Hälfte der Kosten übernehmen to go halves with s. o.;
• gesamte Kosten einer Pensionsregelung übernehmen to pick up the entire cost of a pension plan;
• Kosten einer Reise übernehmen to defray the expenses of a trip;
• Kosten auf die Staatskasse übernehmen to charge an expense to the public debt;
• Kosten teilweise übernehmen to go halves with s. o.;
• Kosten eines Unternehmens übernehmen to bear the cost of an undertaking;
• Kosten umlegen to allocate (apportion) the costs, to divide expenses in equal proportions;
• Kosten auf die Vereinsmitglieder umlegen to assess members of a society for expenses;
• Kosten veranschlagen to evaluate (estimate) expenses, to figure up the costs;
• im Zeitpunkt der Entstehung als Kosten verbuchen to book expenses in the year of occurence;
• Kosten vergüten to reimburse expenses;
• überflüssige Kosten vermeiden to economize;
• Kosten unmittelbar auf die Abteilung verrechnen to charge cost directly to the department;
• Kosten verringern to reduce (cut down) costs;
• Kosten verteilen to spread the costs;
• Kosten über drei Jahre verteilen to amortize costs over a period of three years;
• Kosten verursachen to go to expense;
• große (hohe) Kosten verursachen to put to great (involve much) expense, to entail large expenditure;
• jem. große Kosten verursachen to put s. o. to great expense;
• zu den Kosten verurteilen to order (cast) to pay the costs;
• gestiegene Kosten ohne Verschlechterung der Wettbewerbssituation weitergeben to pass on rising cost without becoming uncompetitive;
• auf Kosten der Allgemeinheit unterhalten werden to be maintained at public expense;
• auf gemeinsame Kosten von Verleger und Autor veröffentlicht werden to be published at joint expense of publisher and author;
• zu den Kosten verurteilt werden to be ordered to pay the costs;
• Kosten nach sich ziehen to carry costs;
• hohe Kosten nach sich ziehen to involve great expense;
• Kosten zurückerstatten to refund (reimburse) expenses;
• Kosten gehen zulasten von costs to be borne by;
• Kosten spielen keine Rolle expense is no object.
Kosten, Versicherung und Fracht
cost, insurance and freight (cif) -
11 kosten
Kosten I pl 1. GEN, RW cost (amount of money needed to pay for a thing, value in alternative uses); costs (money that must be spent regularly, e.g. running costs –laufende Kosten– for labour or energy); expenditure (Ausgaben; action of spending); expense, expenses (Ausgaben, Aufwand; money spent on a specific task, e.g. travel expenses); outlay (Auslagen, Barausgaben); charges (Aufwendungen, Nebenkosten); 2. WIWI cost • auf Kosten und Gefahr von RECHT, VERSICH, IMP/EXP on account and risk of • die Kosten steigen auf Milliardenhöhe GEN costs are running into billions • die Kosten tragen GEN bear the costs, defray the costs, meet the costs • die Kosten übernehmen GEN assume the expenses, meet the expenses, settle the expenses • für die Kosten aufkommen RW meet costs, defray costs, settle costs • Kosten auf bestimmten Konten verrechnen RW allocate costs to certain accounts • Kosten auf die entsprechenden Konten umlegen RW allocate costs to the appropriate accounts • Kosten auffangen FIN, RW absorb cost • Kosten aufgliedern FIN, RW break down expenses, itemize costs (Kosten aufschlüsseln) • Kosten bestimmten Konten zuordnen RW allocate costs to certain accounts • Kosten bewerten RW cost • Kosten, die für jmdn. steuerpflichtig sind STEUER costs taxable to sb • Kosten kontrollieren GEN control costs • Kosten per Nachnahme zu erheben GEN, LOGIS charges forward, ch. fwd (Lieferklausel) • Kosten sind per Nachnahme zu erheben GEN charge forward, Ch Fwd • Kosten umlegen RW assign costs, allocate costs • Kosten verrechnen RW allocate costs • Kosten (zeitlich) verteilen RW spread costs • Kosten zuweisen RW allocate costs • ohne Kosten RECHT, VERSICH no charges • sich an den Kosten beteiligen GEN, MGT share (in) the expenses Kosten II pl, Versicherung f und Fracht f (CI&F) GEN, IMP/EXP, LOGIS, VERSICH cost, insurance and freight, CI&F (Lieferklausel)* * *v < Geschäft> cost* * *bedenken, Kosten
to think of the cost;
• j. testamentarisch (in seinem Testament) bedenken to remember (include) s. o. in one’s will.
Kosten
cost[s], (Auslagen) expense[s], expenditure, outlay, (Gebühren) charges, fees, (Preis) price, cost, (Spesen) charge[s];
• abzüglich der Kosten charges deducted, after deduction of charges (costs), less expenses (charges);
• alle Kosten eingeschlossen including all charges;
• auf eigene Kosten at one’s own expense;
• auf gemeinsame Kosten at joint expense, dividing [the] expenses;
• auf meine Kosten to my cost, at my expense;
• auf Kosten von at the expense of, to the derogation;
• auf Kosten der Allgemeinheit at public expense;
• auf Kosten des Gastwirts on the house;
• auf Kosten und Gefahr des Eigners at owner's expense and risk;
• auf Kosten der Qualität at the expense of quality;
• auf Kosten der Reederei at ship’s expenses;
• auf Kosten des Staates at public expense;
• aufgrund der Kosten owing to the expenses;
• ausschließlich der Kosten exclusive of costs;
• einschließlich der Kosten including costs;
• einschließlich Kosten, Versicherung und Fracht cost, insurance, freight (cif);
• frei von den Kosten free of charges, cost-free;
• gegen Erstattung der baren Kosten with out-of-pocket expense;
• mit Einschluss aller Kosten all expenses included;
• mit großen (hohen) Kosten verbunden at great cost, cost-effective;
• mit Kosten verknüpft involving expense;
• mit Rücksicht auf die Kosten in deference to cost;
• nach Abzug aller Kosten all charges paid, all expenses deducted;
• ohne Kosten no charge, (Protest) no protest, (Wechselaufdruck) no expense [to be incurred], without expenses;
• ohne Rücksicht auf die Kosten without regard to cost;
• ohne zusätzliche Kosten for no extra fare;
• unter Auferlegung der Kosten awarding (on payment of) the costs;
• unter Einschluss sämtlicher Kosten all costs included;
• unter Nachnahme der Kosten charges forwarded, expenses charged forward;
• unter Tragung der Kosten on payment of costs;
• zur Deckung der Kosten to cover the cost, in order to cover our expenses;
• zuzüglich der Kosten expenses not included (to be added);
• abnehmende Kosten decreasing costs;
• abschreibbare Kosten depreciable costs;
• abschreibungsfähige Kosten service cost;
• [steuerlich] absetzbare (abzugsfähige) Kosten (Einkommensteuererklärung) charges to be deducted, permissible (tax) expenses, deductible charges;
• abzurechnende Kosten off charges;
• aktivierte Kosten capitalized expenses (costs);
• allgemeine Kosten overhead [charges], operating (indirect, overhead) expenses, factory cost, burden, oncost (Br.);
• alternative Kosten opportunity costs;
• nicht in bar anfallende Kosten non-cash costs;
• gemeinsame anfallende Kosten (Fracht- und Passagierdienst) common expense;
• zukünftig anfallende Kosten future costs;
• im Gewerbebetrieb zwangsläufig anfallende Kosten expenses wholly and exclusively laid out for the purpose of the trade;
• angefallene Kosten costs incurred;
• bei der Versilberung tatsächlich angefallene Kosten actual expenses of realization of the assets;
• steil ansteigende Kosten skyrocketing (soaring) costs;
• anteilige Kosten proportional (proratable) cost;
• auferlegte Kosten taxable costs;
• aufgelaufene Kosten accrued (accumulated) charges, costs incurred (accrued), accrued costs;
• außergerichtliche Kosten extrajudicial costs;
• außerordentliche Kosten extra charges;
• außerordentliche und betriebsfremde Kosten extraordinary and outside expenditure;
• außerplanmäßige Kosten expenditure not budgeted for;
• bare Kosten out-of-pocket expenses;
• beeinflussbare Kosten controllable costs;
• von der Kostenstelle nicht beeinflussbare Kosten uncontrollable expenses;
• beitreibbare Kosten recoverable costs;
• nicht beitreibbare Kosten irrecoverable expense;
• auf die Lebensdauer eines Erzeugnisses berechnete Kosten life-cycle costs;
• besondere Kosten special charges;
• beträchtliche Kosten considerable costs, heavy expenses (costs);
• betriebsfixe Kosten standing expenses;
• bleibende Kosten basic expenditure;
• degressive Kosten regressive costs;
• direkte Kosten direct cost (expenses), traceable cost;
• diverse Kosten promiscuous charges, sundries;
• durchlaufende Kosten transit costs;
• durchschnittliche Kosten average expenses;
• effektive Kosten primary cost, actual cost (price);
• eingegangene Kosten expenses involved;
• einmalige Kosten non-recurrent costs (expenses, expenditure);
• eintreibbare Kosten recoverable costs;
• entstandene Kosten costs incurred (accrued), accrued charges (costs), expenditure occasioned, expenses accrued (incurred);
• bei der Konkursabwehr entstandene Kosten costs of resisting the bankruptcy proceedings;
• entstehende Kosten accruing costs;
• daraus entstehende Kosten costs arising from it;
• bei der Geschäftsführung notwendigerweise entstehende Kosten costs necessarily incurred in the conduct of business;
• nicht erfasste Kosten imputed cost;
• innerhalb von vier Tagen zu erstattende Kosten (Kostentabelle) four-day costs;
• erstattete Kosten reimbursed expenses;
• nicht anderseitig erstattete Kosten expenses not otherwise received;
• erstattungsfähige Kosten (Prozess) party and party (taxable) costs;
• nicht erstattungsfähige Kosten untaxable costs;
• erwachsende Kosten expenses incurred, accruing costs;
• daraus erwachsende Kosten costs attendant on;
• nicht faktorbezogene Kosten non-factor costs;
• fallende Kosten decreasing (declining) costs;
• fällige Kosten outstanding costs;
• feste (fixe) Kosten fixed charges (costs), constant (unavoidable) cost, standby costs, standing (overhead) expenses, overheads;
• [noch] nicht festgesetzte Kosten (Gericht) untaxable cost;
• feststehende (fixe) Kosten fixed (standby, assured) cost[s], expenses covered;
• festzusetzende Kosten costs to be taxed;
• generelle Kosten indirect cost;
• geschätzte Kosten estimated cost;
• in Rechnung gestellte Kosten billed costs;
• gleich bleibende Kosten constant costs, expense constants;
• große (hohe) Kosten heavy expenses, large overhead (US);
• indirekte Kosten indirect costs (expenses);
• individuelle Kosten private costs;
• kalkulatorische (kalkulierte) Kosten imputed cost, imputations;
• kapitalisierte Kosten capitalized costs (expenses);
• kleine Kosten petty expense, petties;
• komparative Kosten comparative costs;
• konstante Kosten constant (standing, standard) costs;
• kurzfristige Kosten short-run costs;
• laufende Kosten running (standing, general) charges, running (current, standing) expenses, economic (running) cost, cost in carrying business;
• leistungsabhängige Kosten direct (variable) costs;
• an der Grenze der Wirtschaftlichkeit (Rentabilität) liegende Kosten marginal (incremental) costs;
• mittelbare Kosten indirect costs;
• nachkalkulierte Kosten post-mortem cost;
• nicht nachprüfbare Kosten non-controllable costs;
• notwendige Kosten related cost;
• pauschalierte Kosten bunched cost;
• personelle Kosten employment costs;
• private Kosten internal effects, private cost;
• progressive Kosten progressive costs;
• proportionale Kosten proportional costs;
• nicht relevante Kosten sunk cost;
• rückläufige Kosten decreasing (declining) costs;
• sämtliche Kosten full costs;
• steil in die Höhe schießende Kosten skyrocketing costs;
• sonstige Kosten sundry expenses, sundries;
• spezifische (spezifizierte) Kosten special (direct) costs;
• nahe der Rentabilitätsgrenze stehende Kosten marginal (incremental) costs;
• in keinem Verhältnis stehende Kosten disproportionate expenses;
• steigende Kosten rising (increasing) costs, advancing prices;
• stellvertretende Kosten (Seeversicherung) substituted expenses;
• tatsächliche Kosten actual costs;
• übermäßige (überhöhte) Kosten excessive costs;
• auf Kapitalkonto übernommene Kosten capitalized costs;
• übliche Kosten usual charges;
• nicht umgelegte Kosten unapplied costs;
• auf den Tageswert umgerechnete Kosten adjusted costs;
• unerhebliche Kosten insignificant expenses;
• unerschwingliche Kosten enormous costs;
• ungewisse Kosten variable cost;
• unproduktive Kosten incidental expenses of production;
• untragbare Kosten prohibitive cost;
• unveränderliche Kosten constant costs;
• variable (veränderliche) Kosten variable (out-of-pocket) costs;
• proportionale variable Kosten average variable costs;
• veranschlagte Kosten estimated costs;
• verbundene Kosten composite costs;
• damit verbundene Kosten expense involved;
• mit der Anschaffung verbundene Kosten purchase-related costs;
• vereinbarte Kosten agreed costs;
• vermeidbare Kosten escapable cost;
• verschiedene Kosten sundry (miscellaneous) expenses, sundries;
• verzerrte Kosten distorted costs;
• volkswirtschaftliche Kosten external costs;
• voraussichtliche Kosten prospective costs;
• im Etat vorgesehene Kosten expenses provided for in the budget;
• vorkalkulierte Kosten standard (predetermined, scheduled, target) costs;
• wachsende Kosten growing expenditure;
• wechselnde Kosten variable cost (expenses);
• wirkliche Kosten actual cost (expense);
• zunehmende Kosten increasing (rising) cost;
• zusammengefasste Kosten pool cost;
• zusätzliche Kosten additional charges (expenses, costs), added costs, extra charges;
• Kosten der Abschreibung depreciation charges;
• Kosten nach Abschreibungen amortized cost;
• Kosten des Abtransportes transportation inland costs;
• Kosten vor Abzug des Bardiskonts billed cost;
• Kosten der Agenturunterhaltung agency costs;
• Kosten des Anlagevermögens asset costs;
• Kosten vor Anlauf der Fertigung starting-load cost;
• Kosten der Anschlusseinrichtung (telecom.) installation charges;
• Kosten für weitere Ausbildung advancement costs (US);
• Kosten und Auslagen charges, costs and expenses;
• Kosten des Beklagten defendant’s costs;
• Kosten der Bergung salvage cost (charges);
• Kosten bei voller Betriebsausnutzung capacity costs;
• Kosten für Betriebsbauten plant construction costs;
• Kosten der Betriebseinstellung (Betriebsstilllegung) shutdown costs;
• Kosten der Betriebsführung operating costs;
• Kosten der Buchführung (Buchhaltung) accounting (bookkeeping) costs;
• Kosten zum Buchwert amortized cost;
• Kosten der Bürounterhaltung office expenses;
• Kosten der Ernteeinbringung harvesting expenses;
• Kosten der Erstellung des Jahresberichts annual report costs;
• immaterielle Kosten und Erträge non-pecuniary costs and benefits;
• Kosten pro Exemplar per-copy costs;
• Kosten der Fabrikation work-in-process burden;
• Kosten für Fahrten zwischen Wohnung und Betrieb cost of travel between home and work;
• Kosten der Gebäudeerrichtung cost of a structure;
• Kosten der Geldbeschaffung cost of money;
• Kosten eines Gerichtsverfahrens costs of going to court;
• Kosten der Geschäftsführung executive expenses;
• laufende Kosten der Geschäftsführung expenses in carrying on business;
• Kosten der Geschäftsstelle agency cost;
• Kosten der staatlichen Gesundheitsfürsorge national health-care bill;
• Kosten der Gesundheitsvorsorge health-care costs;
• Kosten der Haushaltsführung (Haushaltung) household operating costs, household expenditure;
• Kosten der Instandhaltung cost of maintenance;
• Kosten der Kapitalausstattung capital equipment cost;
• Kosten des Konkursverfahrens cost of preserving and administering the bankrupt’s estate, bankruptcy costs, costs of adjudication;
• Kosten der Konkursverwaltung administration (official receiver’s) expenses;
• Kosten pro Kopf der Bevölkerung per capita costs;
• Kosten der Lagerhaltung holding costs, outlays for inventories, house charges (US);
• Kosten der Lebenshaltung cost of living;
• Kosten für Leichterung lighterage charges;
• Kosten des Liquidators liquidator’s expenses;
• Kosten des Löschens charges for unloading;
• Kosten der Luftfrachtbeförderung airfreight expenses;
• Kosten der Montage cost of erection, assembly costs;
• Kosten der Nachlassverwaltung expenses of administration;
• Kosten einer Projektdurchführung running costs of a project;
• Kosten für das Rangieren switching charges;
• erstattungsfähige Kosten eines Rechtsstreites costs as between party and party;
• Kosten der Rechtsverfolgung law costs;
• Kosten zum anderthalbfachen Satz double costs (cash);
• Kosten der Testamentserrichtung testamentary expenses;
• Kosten für den Umtausch (Währung) conversion costs;
• Kosten des Unterhalts eines Lastkraftwagens motor-van expenses (Br.);
• Kosten der Unterhaltung eines Kraftfahrzeuges automobile operating (maintenance) costs;
• Kosten zuzüglich Verdienstspanne cost-plus (US);
• Kosten der Vermögensverwaltung (Treuhänder) administration expenses;
• Kosten der Verpackung packaging costs;
• Kosten, Versicherung und Fracht cost, insurance and freight (cif);
• Kosten des Vertriebs marketing cost;
• Kosten der Verwaltung administrative expenditure;
• Kosten der gesamten Warenlieferung costs of goods sold;
• Kosten für immaterielle Werte intangible costs;
• Kosten der Wiederbeschaffung replacement cost;
• Kosten einer Wohnung housing price;
• Kosten der Zentrale head-office expense;
• Kosten der Zollabfertigung cost of customs clearance;
• Kosten sparend cost-saving (-cutting);
• Kosten abbremsen to put a stop to expenses;
• als Kosten abbuchen to enter as expenses;
• seine Kosten abrechnen (abziehen) to deduct one’s expenses;
• Kosten steuerlich absetzen to deduct costs;
• Kosten der Büromiete steuerlich absetzen to claim the cost of rent of premises as a deduction;
• Kosten abwälzen to pass costs on;
• Kosten auf die Kunden abwälzen to switch costs to the customer;
• für Kosten und Logis arbeiten to work for one’s board;
• jem. die Kosten aufbrummen to land s. o. with the costs;
• Kosten der Staatskasse aufbürden to award the costs against the state;
• Kosten auferlegen to allocate (order to bear, award) the costs;
• Kosten aufgliedern to itemize costs;
• Kosten gegeneinander aufheben to divide the costs between the parties;
• für die Kosten aufkommen to bear (meet, pay) the expenses;
• Kosten aufschlüsseln to break down expenses;
• Kosten aufteilen to apportion costs, to lump the expenses;
• sich die voraussichtlich entstehenden Kosten ausrechnen to reckon the probable costs;
• Kosten im Griff behalten to keep track of costs;
• zu den Kosten beitragen to contribute towards the costs;
• Kosten auferlegt bekommen to be condemned in (ordered to pay) the costs;
• Kosten in den Griff bekommen to control costs;
• Konto mit sämtlichen Kosten belasten to charge an account with all the expenses;
• Kosten berechnen to count (figure up, calculate, compute) the costs, to figure out (calculate) the expenses;
• sich auf jds. Kosten bereichern to get rich at s. one’s expense;
• Kosten berücksichtigen to consider the expense;
• Kosten bestreiten to bear the costs (expenses), to cover (meet, defray) the expenses;
• sich an den Kosten gleichmäßig beteiligen to contribute equally to the expense;
• sich an den Kosten schlüsselmäßig beteiligen to pool the expenses;
• Kosten bezahlen to quit costs;
• entstandene Kosten bezahlen to pay the costs incurred;
• für Kosten in Abzug bringen to allow for costs;
• als Kosten buchen to enter as expenses;
• Kosten über ein Konto buchen to charge an expense to an account;
• Kosten decken to cover (reimburse) the expenses;
• seine Kosten decken to get back one’s expenses, to pay its way, to get out without a loss;
• nicht einmal seine Kosten decken (hereinbekommen) not to clear one’s expenses;
• Kosten einrechnen to include expenses;
• Kosten einsparen to cut back on costs;
• über die Kosten entscheiden (Urteil) to carry costs;
• Kosten ermitteln to ascertain the costs;
• Kosten ersetzen to refund the costs;
• Kosten erstatten to refund (reimburse) the expenses;
• entstandene Kosten erstatten to reimburse the expenses incurred;
• Kosten festsetzen to fix (determine) the costs;
• beträchtliche Kosten aufgewandt haben to have gone to considerable expense;
• für Kosten aufzukommen haben to be liable for expenses;
• Kosten für Subventionen zu tragen haben to foot the subsidy bill;
• Kosten niedrig halten to hold (keep) down costs (expenses), to keep costs in line (a lid on costs), to control the expenditure;
• Kosten kalkulieren to cost-account;
• auf seine Kosten kommen to cover one’s expenses, to pay one’s way, to have a run for one’s money;
• Kosten nicht mehr verkraften können to run one’s costs through the roof;
• Kosten raketenartig ansteigen lassen to rocket costs;
• Kosten anwachsen lassen to pile on the expense;
• auf jds. Kosten leben to live at s. one’s expense, to sponge on s. o. (coll.);
• Kosten machen to be an (go to) expense, to involve expenses;
• jem. Kosten machen to put s. o. to expense;
• Kosten nachgehen to keep track of costs;
• Kosten nachprüfen to tax costs;
• Kosten niederschlagen to cancel the costs;
• Kosten reduzieren to cut costs;
• Kosten drastisch reduzieren to slash costs;
• Kosten scheuen to balk at an expense (fam.);
• keine Kosten scheuen to spare no expense (costs);
• mit weiteren (zusätzlichen) Kosten verbunden sein to involve additional charges;
• zu den Kosten verurteilt sein to be cast to pay the costs;
• Kosten senken to reduce (drive down) expenses (costs);
• Kosten sparen to save expenses;
• Kosten steigern to run up the costs;
• sich in Kosten stürzen to launch out [into expense], to put o. s. to charge, to go to expense;
• sich in große Kosten stürzen to go to great expense;
• sich mit jem. die Kosten teilen to go halves (share the expenses) with s. o.;
• sich in die Kosten von etw. mit jem. teilen to go shares with s. o. in the expense of s. th., to share with s. o. in the costs;
• Kosten tragen to defray the expense (charges), to pay for [the shot], to meet the expenses, to foot the bill, to pay the piper;
• alle Kosten für j. tragen to carry all expenses for s. o.;
• Kosten übernehmen to pay costs (expenses);
• entstandene Kosten übernehmen to pay the costs incurred;
• Hälfte der Kosten übernehmen to go halves with s. o.;
• gesamte Kosten einer Pensionsregelung übernehmen to pick up the entire cost of a pension plan;
• Kosten einer Reise übernehmen to defray the expenses of a trip;
• Kosten auf die Staatskasse übernehmen to charge an expense to the public debt;
• Kosten teilweise übernehmen to go halves with s. o.;
• Kosten eines Unternehmens übernehmen to bear the cost of an undertaking;
• Kosten umlegen to allocate (apportion) the costs, to divide expenses in equal proportions;
• Kosten auf die Vereinsmitglieder umlegen to assess members of a society for expenses;
• Kosten veranschlagen to evaluate (estimate) expenses, to figure up the costs;
• im Zeitpunkt der Entstehung als Kosten verbuchen to book expenses in the year of occurence;
• Kosten vergüten to reimburse expenses;
• überflüssige Kosten vermeiden to economize;
• Kosten unmittelbar auf die Abteilung verrechnen to charge cost directly to the department;
• Kosten verringern to reduce (cut down) costs;
• Kosten verteilen to spread the costs;
• Kosten über drei Jahre verteilen to amortize costs over a period of three years;
• Kosten verursachen to go to expense;
• große (hohe) Kosten verursachen to put to great (involve much) expense, to entail large expenditure;
• jem. große Kosten verursachen to put s. o. to great expense;
• zu den Kosten verurteilen to order (cast) to pay the costs;
• gestiegene Kosten ohne Verschlechterung der Wettbewerbssituation weitergeben to pass on rising cost without becoming uncompetitive;
• auf Kosten der Allgemeinheit unterhalten werden to be maintained at public expense;
• auf gemeinsame Kosten von Verleger und Autor veröffentlicht werden to be published at joint expense of publisher and author;
• zu den Kosten verurteilt werden to be ordered to pay the costs;
• Kosten nach sich ziehen to carry costs;
• hohe Kosten nach sich ziehen to involve great expense;
• Kosten zurückerstatten to refund (reimburse) expenses;
• Kosten gehen zulasten von costs to be borne by;
• Kosten spielen keine Rolle expense is no object.
Kosten, Versicherung und Fracht
cost, insurance and freight (cif) -
12 затраты на форвардное покрытие
Banking: forward cover costsУниверсальный русско-английский словарь > затраты на форвардное покрытие
-
13 kurssikringskostnader
subst. (børs) forward cover costs -
14 spesa
f expensefare la spesa do the shoppingfare spese go shoppingspese pl di produzione production costsspese pl di pubblicità advertising costsa proprie spese at one's own expense* * *spesa s.f.1 expense, expenditure; spending; ( costo) cost, outlay; charge, fee: spese di manutenzione, maintenance charges (o upkeep expenses); spese di riparazione, cost of repairs; spese di viaggio, travelling expenses; spese domestiche, household expenses; spese minute, petty expenses; spese vive, out-of-pocket expenses; spese scolastiche, school fees; ci fu una spesa di 25.000 euro per le nuove attrezzature, there was an expenditure (o outlay) of 25,000 euros on (o for) new fittings; sta facendo grandi spese, he is spending a lot of money; far fronte a una spesa, to meet an expense; sostenere le spese di qlco., to bear the cost of (o to pay for) sthg.; far sostenere spese a qlcu., to put s.o. to expense; coprire le spese, to cover the cost; ridurre le spese, to cut down one's expenses // a proprie spese, at one's own expense, (fig.) to one's cost; imparare a proprie spese, to learn at one's cost; a spese altrui, (anche fig.) at other people's expense; non badare a spese, to spare no expense: non bada a spese, he spares no expense (o money is no object for him) // fare le spese di qlco., (fig.) to pay for sthg. // essere di poca spesa, (fig.) to be undemanding // stare sulla spesa, to support (o to keep) oneself // (amm.): spese di bollo, stamp dues; spese di registro, registration dues; spese fisse, standing expenses; spese generali, overheads (o overhead expenses); spese ordinarie, ordinary charges (o recurring expenses); spese straordinarie, supplementari, addizionali, extra (o additional) expenses (o costs o charges); spese varie, sundry expenses (o charges); spese amministrative, administrative expenses; a spese pubbliche, at public expense // (econ.): spese correnti, current (o running) expenses; spese di fabbricazione, manufacturing costs; spese di produzione, production expenses (o expenses of production); spese di gestione, di esercizio, operating (o running) costs; spese di manodopera, labour costs; spese fisse, fixed charges; spesa in conto capitale, capital expenditure (o spending); spesa per consumi, consumer expenditure; spesa per investimenti, investment outlays; spese previste dal budget, budgetary expenditure; incorrere in grandi spese, to incur great expenses; spesa nazionale lorda, gross national expenditure; spesa di avviamento, start-up costs (o organization expenses); spesa pubblica, public (o government) expenditure; spesa pubblica in disavanzo, deficit spending // (comm.): spese assegnate, charges forward; spese di trasporto, freightage (o carriage o transport charges); spesa di trasferta, travelling expenses; spese d'incasso, collection expenses; spese promozionali, promotion expenses; comprese le spese, charges included (o inclusive of charges); escluse le spese, charges excluded (o exclusive of charges) // (fin.): spese di emissione, issue (o floatation) costs; spese iniziali a carico di sottoscrittori di fondi, front and fees // (dir.): con spese, with charges; senza spese, without charges // (mar.): spese di sbarco, landing charges; spese di stivaggio, stowage; spese portuali, port charges2 ( acquisto) buy; purchase: questo mobile è stato una bella spesa, this piece of furniture was a good buy3 ( compera) shopping: la lista della spesa, the shopping list; la borsa della spesa, shopping bag; fare la spesa, to do the shopping; faccio la spesa nei negozi vicino a casa, I do the shopping in the shops near home; andare a fare spese, to go shopping.* * *['spesa]1. sfcon la modica spesa di 1000 euro — for the modest sum o outlay of 1,000 euros
ridurre le spese — (gen) to cut down (on spending), Comm to reduce expenditure
a mie spese fig — at my expense
2) (acquisto) buy, purchase, (fam : compere) shopping no pl2.* * *['spesa]sostantivo femminile1) (costo) expenditure, expense, cost, spending U-e per l'elettricità, il telefono — electricity, telephone charges
- e per l'istruzione, la difesa — expenditure o spending on education, defence
-e di trasporto, di manodopera — transport, labour costs
dividere, tagliare le -e — to share the costs, to cut costs
2) (compere) shopping Ulista, borsa della spesa — shopping list, bag
fare la spesa — to do the o some shopping
andare a fare la spesa — to go shopping o to the shops
3) (acquisto)4) a spese dia -e dello stato o della comunità at public expense; la trasferta è a -e della società business travel is chargeable to the company; vivere a -e di qcn. — to live off sb
•spesa pubblica — public expenditure o spending, government spending
- e correnti — current expenditure, running expenses
- e doganali — customs expenses o charges
spesa processuali — dir. (legal) costs
- e di spedizione — forwarding o shipping charges, postage
••imparare qcs. a proprie -e — to learn sth. the hard way o at one's own expense o at one's cost
* * *spesa/'spesa/sostantivo f.1 (costo) expenditure, expense, cost, spending U; -e per l'elettricità, il telefono electricity, telephone charges; - e per l'istruzione, la difesa expenditure o spending on education, defence; -e di trasporto, di manodopera transport, labour costs; dividere, tagliare le -e to share the costs, to cut costs; sostenere forti -e to incur heavy costs; non badare a -e to spare no expense2 (compere) shopping U; lista, borsa della spesa shopping list, bag; fare la spesa to do the o some shopping; andare a fare la spesa to go shopping o to the shops3 (acquisto) questa gonna è stata una buona spesa this skirt was a good buy4 a spese di a -e dello stato o della comunità at public expense; la trasferta è a -e della società business travel is chargeable to the company; vivere a -e di qcn. to live off sb.imparare qcs. a proprie -e to learn sth. the hard way o at one's own expense o at one's cost\spesa pubblica public expenditure o spending, government spending; - e bancarie bank charges; - e correnti current expenditure, running expenses; - e doganali customs expenses o charges; - e fisse standing charge; spesa processuali dir. (legal) costs; - e sociali welfare spending; - e di spedizione forwarding o shipping charges, postage; - e straordinarie nonrecurring expenses. -
15 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.———————————————————————————————————————— -
16 el
art.the (in general).el coche the carla casa the houselos niños the childrenel agua/hacha/águila the water/ax/eaglefui a recoger a los niños I went to pick up the children* * *el1 the■ la Sra. Rodríguez Mrs. Rodríguez2 el de the one4 (cosa) the one, the one that, the one which* * *1. pron.- el que2. art.* * *el; la; los; lasART DEF1) [con nombres de referente único o concreto] the¿está fría el agua? — is the water cold?
¿ha llegado ya el abogado? — has the lawyer arrived yet?
el tío ese — * that chap
2) [en algunos casos no se traduce]a) [con nombres propios]¿qué manda la señora? — what would madam like?
ha llamado el Sr. Sendra — Mr. Sendra called
dáselo a la Luisa — * give it to Luisa
b) [con nombres en sentido genérico]c) [con infinitivo]el hacerlo fue un error — doing it was a mistake, it was a mistake to do it
d) [con cifras, proporciones]ahora gano el 3% más — I now earn 3% more
3) [traducido por el posesivo]4) [con expresiones temporales]5) (=uso distributivo)6) [en exclamaciones]¡el frío que hacía! — it was freezing!
7) [posesivo]•
el de, mi libro y el de usted — my book and yoursel del sombrero rojo — the one with o in the red hat
es un traje bonito, pero prefiero el de Ana — it's a nice suit, but I prefer Ana's
y el de todos los demás — and that of everybody else, and everybody else's
8)•
el que —a) + indicél es el que quiere — it's he who wants to, he's the one who wants to
los que hacen eso son tontos — anyone who does that is a fool, those who do so are foolish
b) + subjun whoeverel que quiera, que lo haga — whoever wants to can do it
* * *[the masculine article el is also used before feminine nouns which begin with accented a or ha, e.g. el agua pura, el hada madrina]1)a) ( con un referente único) the¿ya vas a la escuela? — do you go to school yet?
el mío/las tuyas — mine/yours
el rojo/último — the red/last one
los nacidos entre... — those born between...
2)a)el + de...: la del sombrero the one with the hat; el de Valencia the one from Valencia; el de las nueve the nine o'clock one; el de Juan/de mi hijo — Juan's/my son's
b)el + que...: el que acaba de entrar the one who's just come in; las que yo ví the ones I saw; los que estén cansados; those who are tired, anyone who's tired; la que te guste whichever you like; el que lo haya hecho — whoever has done it
3) ( en expresiones de tiempo)el mes pasado/que viene — last/next month
4) ( cada)$80 el metro/kilo — $80 a meter/a kilo
5) (con fracciones, porcentajes, números)la mitad/la cuarta parte del dinero — half the money/a quarter of the money
el 20% de... — 20% of...
el cuarto piso — the fifth floor (AmE) o (BrE) fourth floor
6) (refiriéndose a partes del cuerpo, prendas de vestir, artículos personales, etc)7) ( con nombres propios)a) (con apellidos acompañados de título, adjetivos, etc)el señor Ortiz/la doctora Vidal — Mr Ortiz/Doctor Vidal
b) ( en plural)en (el) Perú — in Peru; ver África, Argentina, etc
d) ( al calificar)8) el ( con infinitivo)* * *[the masculine article el is also used before feminine nouns which begin with accented a or ha, e.g. el agua pura, el hada madrina]1)a) ( con un referente único) the¿ya vas a la escuela? — do you go to school yet?
el mío/las tuyas — mine/yours
el rojo/último — the red/last one
los nacidos entre... — those born between...
2)a)el + de...: la del sombrero the one with the hat; el de Valencia the one from Valencia; el de las nueve the nine o'clock one; el de Juan/de mi hijo — Juan's/my son's
b)el + que...: el que acaba de entrar the one who's just come in; las que yo ví the ones I saw; los que estén cansados; those who are tired, anyone who's tired; la que te guste whichever you like; el que lo haya hecho — whoever has done it
3) ( en expresiones de tiempo)el mes pasado/que viene — last/next month
4) ( cada)$80 el metro/kilo — $80 a meter/a kilo
5) (con fracciones, porcentajes, números)la mitad/la cuarta parte del dinero — half the money/a quarter of the money
el 20% de... — 20% of...
el cuarto piso — the fifth floor (AmE) o (BrE) fourth floor
6) (refiriéndose a partes del cuerpo, prendas de vestir, artículos personales, etc)7) ( con nombres propios)a) (con apellidos acompañados de título, adjetivos, etc)el señor Ortiz/la doctora Vidal — Mr Ortiz/Doctor Vidal
b) ( en plural)en (el) Perú — in Peru; ver África, Argentina, etc
d) ( al calificar)8) el ( con infinitivo)* * *el2= the, ye.Nota: Forma arcaica.Ex: The first institute, 'The Catalog: Its Nature and Prospects,' was held in New York City on October 9 and 10, 1975.
Ex: The article 'Ye olde smart card' presents an annotated list of information sources on the credit card industry.* a lo extremo = to the extreme.* aunque no lo creas = believe it or not.* barrio de los ricos = upper town.* de los mejores = as good as any.* el abuelo de = the granddaddy of.* el acabose = the last straw.* el alcance = comprehensiveness.* el amor de + Posesivo + vida = the love of + Posesivo + life.* el año próximo = the year ahead.* el arte de = the art of, the fine art of.* el ataque es la mejor defensa = attack is the best form of defence.* el auténtico = the real McCoy.* el beneficio de la duda = the benefit of the doubt.* el bien de = the good of.* el buenazo de + Nombre = good old + Nombre.* el bueno de + Nombre = good old + Nombre.* el camino a seguir = the way ahead, the way to go.* el camino correcto = the way ahead, the way to go.* el camino hacia + Nombre + está lleno de + Nombre = the road (to/towards) + Nombre + is paved with + Nombre.* el camino hacia + Nombre + está plagado de + Nombre = the road (to/towards) + Nombre + is paved with + Nombre.* el camino por recorrer = the way ahead.* el camino que lleva a = a/the doorway to.* el camino recorrido = the road travelled so far.* el camino se hace andando = actions speak louder than words.* el centro de atención + ser = all eyes + be + on.* el charco = the big pond.* el ciudadano de a pie = the average Joe.* el ciudadano medio = the average Joe.* el cliente siempre tiene la razón = the customer is always right.* el colmo = the last straw.* el consejo de otra persona = a second opinion.* el copón = the dog's bollocks, the bee's knees, the cat's meow, the cat's pyjamas, the cat's whiskers.* el corazón de = the heart of.* el crecimiento de = the rising tide of.* el cual = which.* el de = that in, that of.* el diablo está en los detalles = the devil (is/lives) in the details.* el día del Juicio Final = the Day of Judgement.* El Diluvio = the Flood.* el dinero es el origen de todos los males = money is the root of all evil.* el dinero es la fuente de todos los males = money is the root of all evil.* el dinero mueve al mundo = money makes the world go (a)round.* el dinero no crece en los árboles = money doesn't grow on trees.* el doble = twice + as many.* el doble de = twice + the number of.* El Dorado = El Dorado.* el enemigo en casa = the enemy within.* el entonces + Nombre = the then + Nombre.* el espíritu de la época = the spirit of the times.* el estado de las cosas = the lay of the land [the lie of the land, -UK].* el evitar = avoidance.* el éxito genera éxito = success breeds success (SBS).* el éxito llama al éxito = success breeds success (SBS).* el final de = the close of.* el final de los problemas = the light at the end of the tunnel.* el fin del mundo = the ends of the earth.* el fin de semana = over the weekend, at the weekend.* el fin de todos los fines = the end of all ends.* el fin justifica los medios = the end justifies the means.* el fruto de + Nombre = the fruit of + Nombre.* el futuro = the way ahead, the way of the future.* el futuro + estar + justo a la vuelta de la esquina = the future + be + just around the corner.* el Gato con Botas = Puss in Boots.* el grado de = the extent of.* el grado de + Nombre = the breadth and depth of + Nombre.* el grado en que = the extent to which.* el gran hermano = big brother.* el guapo de + Nombre = good old + Nombre.* el hecho es que = fact is, the fact is (that).* el hecho es que... = the fact of the matter is that....* el hombre de la calle = the average Joe.* el hombre no es una isla = no man is an island.* el hombre propone y Dios dispone = Man proposes, God disposes.* el impulsor de = the power behind.* el interés público = the public interest.* El Juicio Final = The Last Judgement.* el lastre de = the shackles of.* el llevar = carrying.* el lugar que le corresponde a = the due place of.* El Mago de Oz = The Wizard of Oz, The Wizard of Oz.* el más = all-time.* el más + Adjetivo = the most + Adjetivo.* el más allá = hereafter.* el más bajo = rock-bottom.* el más favorito del mes = pick of the month.* el más leído = the most widely read.* el más recomendado = best of breed, the.* el Mediterráneo = Mediterranean Sea, the, the Med.* el mejor = best of breed, the.* el mejor de todos = the cream of the crop, crème de la crème.* el mejor hasta ahora = the best yet.* el mejor modo de = the best way of.* el mejor momento de todos = the time of all times.* el mejor + Nombre = the best available + Nombre.* el mejor que ha hecho hasta ahora = Posesivo + best yet.* el mentir = lying.* el mes pasado = last month.* el mío = mine.* el mismo + Nombre (+ que) = every bit as much + Nombre (+ as).* el mismo número = as many.* el modo como = the way in which.* el modo de = the way in which.* el modo de + Infinitivo = the way to go about + Gerundio.* el momento preciso = the point in time at which.* el motor de = the power behind.* el movimiento se demuestra andando = actions speak louder than words.* el muerto al hoyo y el vivo al bollo = dead men have no friends.* el mundo de las noticias = newsmaking.* el mundo en la palma de la mano = the world in the palm of + Posesivo + hand.* el mundo está a sus pies = the world is + Posesivo + oyster.* el mundo es un pañuelo = it's a small world.* el + Nombre + correcto al + Nombre + adecuado en el momento oportuno = the right + Nombre + to the right + Nombre + at the right time.* el + Nombre + es inestimable = the + Nombre + cannot be overestimated.* el + Nombre + más completo = the + Nombre + to end all + Nombre.* el no va más = the be all and end all, the bee's knees, the cat's pyjamas, the cat's meow, the cat's whiskers, the dog's bollocks.* el nuevo aspecto de = the changing face of, the changing nature of.* el orgullo de = showpiece.* el otro lado de la barrera = the other side of the fence.* el padre de = the father of.* el pan nuestro de cada día = all in a day's work.* el paso del tiempo = the passage of time, the sands of time.* el peor de todos = the worst of the lot.* el perro es el mejor amigo del hombre = a dog is man's best friend.* el peso de = brunt of, the.* el populacho = the great unwashed.* el porqué de = the reason behind, the thinking behind, the reasoning behind, the idea behind.* el portavoz de = the voice of.* el presente = thisness.* el primer intento = the first time around.* el primer + Nombre = the earliest + Nombre.* el primero mencionado = former.* el principal = the number one.* el principio de = the dawn of.* el principio del fin = the beginning of the end.* el principio de + Mes/Estación = early + Mes/Estación.* el problema no es el qué, sino el cómo = the devil (is/lives) in the details.* el problema obvio = the elephant in the room.* el proletariado = the great unwashed.* el pulmón de = the heart of.* el punto más bajo = rock-bottom.* el que = that, the one.* el que aprende = learner.* el que las hace, las paga = you've made your bed, now you must lie in it!.* el que lo encuentre se lo queda = finders keepers.* el que mantiene a la familia = breadwinner [bread winner].* el que mucho abarca poco aprieta = jack of all trades, master of none.* el que no llora, no mama = the squeaky (squeaking) wheel gets the grease (the oil/oiled).* el que no se aventura no cruza el mar = nothing ventured, nothing gained.* el que pregunta = inquirer [enquirer, -UK].* el quid de la cuestión = the crux of the problem, the crux of the matter.* el registro de los registros = record-of-record.* el registro modelo = record-of-record.* el resto = rest, the.* el resto (de) = the remainder (of), the rest (of).* El Salvador = El Salvador.* el segundo mencionado = latter.* el sendero que lleva a = a/the doorway to.* el ser barato = cheapness.* el siguiente no, el otro = next but one.* el sitio adecuado en el momento adecuado = the right place at the right time.* el sueño de toda persona = the stuff dreams are made of.* el sueño de todos = the stuff dreams are made of.* el sueño de todo ser viviente = the stuff dreams are made of.* el súmmum = the bee's knees, the cat's pyjamas, the cat's meow, the cat's whiskers, the dog's bollocks.* el tamaño de = the extent of.* el tema de la discusión = the focus of the discussion.* el tema del debate = the focus of the discussion.* el tiempo de Algo = in season.* el tiempo es oro = time is money.* el tiempo lo dirá = only time will tell.* el tiempo vuela = time flies (by).* el tipo de = the range of.* el todo es más grande que la suma de sus partes = the whole is greater than the sum of its parts.* el total de = the total sum of, the sum total of.* el transcurrir del tiempo = the sands of time.* el transcurso del tiempo = as time goes by.* el último citado = latter.* el último grito = the last word, the cat's meow, the bee's knees, the cat's pyjamas, the cat's whiskers, the dog's bollocks.* el último + Nombre = the latest + Nombre.* el último pero no el menos importante = the last but by no means least.* el único = the one and only.* el único e incomparable = the one and only.* el único e inimitable = the one and only.* el único problema = a fly in the soup, the fly in the ointment.* el verdadero = the real McCoy.* el verdadero problema = the elephant in the room.* el ver televisión = television viewing.* el viejo = the elder.* el vulgo = the great unwashed.* el yugo de = the shackles of.* espicharlas = kick + the bucket.* la = the, ye.* la alternativa + ser = the alternative + be.* la belleza es superficial = beauty is only skin deep.* La Biblioteca Responde = Ask the Library.* la Biblioteca y el Archivo de Canadá = Library and Archives Canada.* la buena noticia = the good news.* la calidad es nuestro lema = quality is our middle name.* la calma que precede a la tormenta = the lull before the storm.* la cambiante fisonomía de = the changing face of, the changing nature of.* la caridad empieza por uno mismo = charity begins at home.* la ciudadana de a pie = the average Jane.* la ciudadana media = the average Jane.* la ciudad que nunca duerme = the city that never sleeps.* la clave de = at the heart of.* la clave está en la letra pequeña = the devil (is/lives) in the details.* la comunidad en general = the community at large.* la Convención de la Haya de 1954 = the 1954 Hague Convention.* la copa del árbol = the top of the tree.* la cosa es que = the thing is.* la cosa principal = the number one thing.* la crème de la crème = the cream of the crop, crème de la crème.* la cruz de = the bane of.* la cuestión es que = the thing is.* la década de los + Número = the + Número + s.* la demanda de = a call for.* la diversidad de = the range of.* la diversidad de + Nombre = the many + Nombre.* la edad se lleva en el alma = you are as old as you feel.* la época de Algo = in season.* la escoria de la sociedad = the gutter.* la espalda de = the back of.* la evidencia = the writing on the wall.* la fe mueve montañas = faith will move mountains.* la filosofía de = the reason behind, the reasoning behind.* la flor de + Nombre = the prime of + Nombre.* la flor y nata = the cream of the crop, crème de la crème.* la forma correcta de hacer las cosas = the way to go.* la forma de = ways and means (of/for/to/in/by).* la forma de + Infinitivo = the way to go about + Gerundio.* la forma de ver las cosas = the way + to see things.* la fuerza de la mayoría = strength in numbers.* la gente decía que = rumour had it that.* la gente dice que = rumour has it that.* la gente se está inquietando = the natives are nervous.* la gente se está poniendo nerviosa = the natives are nervous.* la gente se puso de pie para aplaudir = standing ovation.* la gota que colmó el vaso = the straw that broke the camel's back.* la Gran Manzana = the Big Apple.* la gran mayoría de = the vast majority of, the bulk of.* la historia + repetirse = history + come full circle.* la historia + volverse a repetir = history + come full circle.* la hostia = the cat's pyjamas, the cat's pyjamas, the bee's knees, the cat's meow, the cat's whiskers, the dog's bollocks.* la hoz y el martillo = the hammer and sickle.* la idea que hay detrás de = the idea behind.* la imaginación no tiene límites = your imagination is the limit.* la imitación es la mejor forma de que lo halaguen a uno = imitation is the sincerest form of flattery.* La Isla del Tesoro = Treasure Island.* la joya de = showpiece.* la judicatura = the Bench.* la justicia = the Bench.* la juventud no es cuestión de edad sino de espíritu = you are as old as you feel.* la leche = the dog's bollocks, the bee's knees, the cat's meow, the cat's pyjamas, the cat's whiskers.* la luz al final del túnel = the light at the end of the tunnel.* la magistratura = the Bench.* la manera de + Infinitivo = the way to go about + Gerundio.* la mano que mece la cuna es la mano que domina el mundo = the hand that rocks the cradle rules the world.* la mano que mece la cuna gobierna el mundo = the hand that rocks the cradle rules the world.* la mar de = a whole slew of.* la mayoría con mucho de = the vast majority of.* la mayoría de = the majority of, most + Nombre, the main bulk of.* la mayoría de la gente = most people, the majority of the people.* la mayoría de las personas = most people, the majority of the people.* la mayoría de las veces = most of the time, more often than not.* la mayoría del mundo = the majority of the world, most people, the majority of the people.* la mayoría del tiempo = most of the time.* la mayor parte de = the majority of, the main bulk of, the lion's share of.* la mayor parte de las veces = more often than not.* la medida en que = the extent to which.* la mejor forma de hacer Algo = best practices, lessons learned [lessons learnt].* la mejor manera = how best.* la mejor manera de = the best way of.* la mejor oferta = the best deal.* la mejor opción = the best bet.* la mejor salida = the best way forward.* la mejor solución = the best way forward.* la menor duda de que = no doubt whatsoever.* la mentira = lying.* la mirada en = eye(s) on.* la misma persona = one and the same person.* la mitad (1/2) = one-half (1/2).* la necesidad agudiza el ingenio = necessity mothers invention.* la ocasión la pintan calva = make + hay while the sun shines.* la opinión de otra persona = a second opinion.* la oportunidad de + Posesivo + vida = the opportunity of a lifetime.* la parte de atrás de = the back of.* la parte más dura de = brunt of, the.* la parte más importante = the heart of.* la parte principal de = the bulk of.* la parte superior izquierda de = the upper left of.* la parte trasera de = the back of.* la personificación de la confianza en uno mismo = confidence personified.* la pesadilla de = the bane of.* la pesca del día = the day's catch, the catch of the day.* la petición de = a call for.* la píldora = the pill.* la plebe = the great unwashed.* la polla = the dog's bollocks, the bee's knees, the cat's meow, the cat's pyjamas, the cat's whiskers.* la práctica hace al maestro = practice makes perfect.* la primera tentativa = the first time around.* la primera vez = the first time around.* la proporción mayor de = the lion's share of.* la próxima moda = the next hot thing.* la puntilla = the final/last nail in + Posesivo + coffin.* la que = that, the one.* la razón de ser = the reason for being.* la realidad es que = the fact remains that..., fact is, the fact is (that).* la rehostia = the dog's bollocks, the bee's knees, the cat's meow, the cat's pyjamas, the cat's whiskers.* la responsabilidad ahora recae en + Nombre = the ball is in + Posesivo + court.* la responsabilidad es de... = the buck + stops....* la riqueza de = the wealth of.* la ruina de = the bane of.* las = the, ye.* las 24 horas = round the clock, around the clock.* las apariencias engañan = don't judge a book by its cover, there's more to it than meets the eye.* las ataduras de = the shackles of.* las autoridades = the powers-that-be.* las cosas + cambiar = pendulum + swing.* las cosas + estar + claras = the (hand)writing + be + on the wall, see it + coming.* las cosas no pasan así como así = everything happens for a reason (and a purpose).* las cosas no pasan (así) porque sí = everything happens for a reason (and a purpose).* las cosas no son tan simples como parecen = there's more to it than meets the eye.* las cosas + seguir + igual = business + revolve + as usual.* las cosas siguen igual = business as usual.* las cosas sólo pasan una vez = lightning never strikes twice.* las cosas son más complicadas de lo que parecen = there's more to it than meets the eye.* las cosas tal y como son = the birds and the bees.* las cosas + volver + a su punto de partida = the wheel + turn + full circle.* las de = those for.* las doce del mediodía = noon.* la segunda mitad de + Fecha = the latter part of + Fecha.* la segunda opción = the next best choice.* la segunda vez = the second time around.* la semana pasada = last week.* la senda que lleva a = a/the doorway to.* la situación = the course of events.* la sociedad en general = society at large.* las posibilidades son infinitas = the possibilities are endless.* las profundidades del mar = the deep.* las profundidades del océano = the deep.* las pruebas = the writing on the wall.* las raíces se encuentran = roots + lie.* las raíces se remontan a = roots + lie.* las razones de = the reason behind, the thinking behind, the reasoning behind, the idea behind.* las Reglas de Cutter para un Catálogo Diccionario = Cutter's Rules for a Dictionary Catalog.* las triquiñuelas de la letra pequeña = the devil (is/lives) in the details.* la suerte + cambiar = the tide + turn.* la suerte estaba echada = the die was cast, the die had been cast.* la suerte está echada = the die is cast.* la suma total de = the total sum of, the sum total of.* las uvas están verdes = sour grapes.* las veinticuatro horas = day and night, day or night, night and day.* la temporada de Algo = in season.* la tierra de la abundancia = the land of plenty.* la tierra de las oportunidades = the land of opportunity.* la tira de = a whole slew of.* la tira de tiempo = donkey's years.* la triste realidad es que = the sad fact is (that).* la última palabra = the last word, the last word, the bee's knees, the cat's pyjamas, the cat's meow, the cat's whiskers, the dog's bollocks.* la última vez = last time.* la última vez que = the last time.* la única pega = the fly in the ointment, a fly in the soup.* la unión hace la fuerza = strength in numbers.* la ventaja de = the beauty of.* la ventaja es que = on the positive side, the advantage is that, on the bright side.* la verdad = the lowdown (on).* la verdad es que = if the truth be known, if the truth be told, the fact is (that), fact is.* la verdad es que... = the fact of the matter is that....* la verdad sea dicha = to tell the truth.* la verdad sea dicha que = if the truth be told.* la Vía Láctea = the Milky Way.* la vida continúa = the show must go on.* la vida + continuar = life + go on.* la vida es así = life's like that.* ¡la vida no es un camino de rosas! = the course of true love never did run smooth!.* la vida + seguir = life + go on.* la víspera de = on the eve of.* la voz de = the voice of.* la voz de la conciencia = the voice within.* la voz de la experiencia = the voice of experience.* la voz de la razón = the voice of reason.* la voz del odio = the voice of hate.* la voz interior = the voice within.* lo absurdo = ridiculousness.* lo adecuado = adequacy.* lo + Adjetivo + que sea/esté = how + Adjetivo.* lo anodino = blandness.* lo anteriormente expuesto = the preceding.* lo apropiado = appropriateness.* lo barato = inexpensiveness.* lo básico = essential, the, nuts and bolts, bare minimum, bare necessities, the, the lowdown (on).* lo bastante elevado = high enough.* lo bastante extenso = adequately scoped.* lo bueno de = the beauty of.* lo bueno es que = the good news is (that)..., on the positive side, on the bright side.* lo bueno viene en frascos pequeños = small is beautiful.* lo bueno y lo malo = the rights and wrongs.* lo caro = expensiveness.* lo chicano = Chicana.* lo chulo = coolness.* lo cierto es que = fact is, the fact is (that).* lo completo = completeness.* lo completo que Algo está = fullness.* lo creas o no = believe it or not.* lo decisivo = the last word.* lo definitivo = the last word.* lo desagradable = unpleasantness.* ¿lo dices en broma? = you must be joking!, you must be kidding!.* lo directo = directness.* lo divertido = the fun part.* lo engorroso de = cumbersomeness.* lo esencial = essential, the, nuts and bolts, bare minimum, bare necessities, the, the lowdown (on).* lo estrafalario = zaniness.* lo estrambótico = zaniness.* lo extenso = comprehensiveness.* lo favorable = propitiousness.* lo hebraico = Hebraica.* lo hecho hecho está = no use crying over spilt/spilled milk.* lo importante es lo que eres no cómo te llamas = a rose by any other name.* lo imprescindible = bare necessities, the, bare minimum.* lo incómodo de = cumbersomeness.* lo indefinido = indefiniteness.* lo indirecto = indirectness.* lo indispensable = bare necessities, the, bare minimum.* lo insulso = blandness.* lo interesante = the fun part.* lo judío = Judaica.* lo lindo = cuteness.* lo llano = flatness.* lo más cercano a = the nearest thing to.* lo más conveniente es que = optimally.* lo más destacado = highlights.* lo más detestado = pet hate.* lo más importante = most of all, at its core.* lo más interesante = highlights.* lo más mínimo = so much as.* lo más novedoso = the last word.* lo más odiado = pet hate.* lo más parecido a = the nearest thing to.* lo más probable es que = most probably.* lo más recio de = brunt of, the.* lo más recóndito = nooks and crannies.* lo máximo = the be all and end all, the bee's knees, the cat's pyjamas, the cat's meow, the cat's whiskers, the dog's bollocks.* lo mejor = the top of the tree.* lo mejor de = the beauty of, showpiece.* lo mejor de ambas partes = the best of both worlds.* lo mejor de lo mejor = the best of the best.* lo mejor de todo = best of all.* lo mejor entre lo mejor = the best of the best.* lo mejor es que... = the good news is (that)....* lo mejor está aún por llegar = the best is yet to come.* lo mejor posible = to the best of + Posesivo + ability, at + Posesivo + (very) best, optimally.* lo mejor que pueda = to the best of + Posesivo + ability.* lo mejor que se puede hacer = the best bet.* lo mejor + ser = the beautiful part + be.* lo menos posible = as little as possible.* lo mínimo = bare minimum, bare necessities, the.* lo mismo ocurre con = the same goes for.* lo mismo ocurre en el caso de = the same is true (for/of/with).* lo mismo que = the same as, along the lines of, in much the same way as.* lo mismo que antes = the same as before.* lo mismo que para = the same as that for.* lo mismo se aplica a = the same is true (for/of/with).* lo molesto de = cumbersomeness.* lo mucho que = how extensively.* lo noble = high-mindedness.* lo no convencional = unconventional, the.* lo normal + ser + que = there + be + a tendency (to/for), there + be + a tendency (to/for).* lo oportuno = timeliness.* lo pasado pasado está = let bygones be bygones.* lo peor de = brunt of, the.* lo peor del = the armpit of the.* lo pintoresco = quaintness.* lo plano = flatness.* lo poco común = rarity, rareness.* lo poco convencional = unconventional, the.* lo primero = for one, first off.* lo primero de todo = first of all, first off.* lo prometido es deuda = a promise is a promise.* lo propicio = propitiousness.* lo público = publicness.* lo que = that which, what.* lo que aguarda a = what is on store for.* lo que Algo o Alguien se merece, lo que le corresponde, bastante = fair share, fair share.* lo que a uno cura a otro mata = one man's meat is another man's poison.* lo que demuestra que = which (just) goes to show that.* lo que el futuro depara a = what is on store for.* lo que es aun más inquietante = more disturbingly.* lo que es aun más preocupante = more disturbingly.* lo que es aun mejor = better still.* lo que es aun peor = worse still.* lo que es bueno para uno es bueno para otro = what's sauce for the goose is sauce for the gander.* lo que es bueno para uno también es bueno para otro = what's good for the goose is good for the gander.* lo que es más = what is more, what's more.* lo que es más importante = most importantly, more importantly, most of all, most important.* lo que es mejor aun = better still.* lo que es muy importante = importantly.* lo que es peor = what's worse.* lo que es peor aun = worse still.* lo que espera a = what is on store for.* lo que está bien y lo que está mal = rights and wrongs.* lo que existe (en el mercado) = what's out there.* lo que haya que de ser, será = que sera sera, what's meant to be, will be, whatever will be, will be.* lo que hay (en el mercado) = what's out there.* lo que hay que hacer = do + the right thing, the way to go.* lo que hay que hacer y lo que hay que evitar = do's and don'ts, rights and wrongs.* lo que le corresponde = fair share.* lo que nos espera = things to come.* lo que quiera que = whatever.* lo que sea = something or other.* lo que se gana por un lado se pierde por otro = swings and roundabouts.* lo que se pierda en una cosa se gana en la otra = what you lose on the swings you gain on the roundabouts.* lo que + ser = what + be like.* lo que se suele pagar = going rate, the.* lo que tenga que pasar, que pase = que sera sera, what's meant to be, will be, whatever will be, will be.* lo que tenga que ser, será = que sera sera, whatever will be, will be, what's meant to be, will be.* lo que vale para tí también vale para mí = what's good for the goose is good for the gander, what's sauce for the goose is sauce for the gander.* lo rural = rurality.* los = the, ye.* los 365 días del año = year-round.* los 40 principales = Top 40 singles chart.* los abajo firmantes = the parties hereto.* los acontecimientos = the course of events.* lo sagrado = sacredness.* los albores de = the dawn of.* los años cincuenta = fifties.* los años treinta = thirties.* los árboles no dejan ver el bosque = lose + sight of the forest for the trees.* los avatares de la guerra = the tides of war.* los buenos tiempos = the good old days.* los comienzos de = the dawn of.* los constantes cambios de = the changing face of, the changing nature of.* los de = those for, those in.* los demás = rest, the, everybody else.* los detalles de la letra pequeña = the devil (is/lives) in the details.* los días antes de = leading up to.* los dos = both, both of them, both of which.* los efectos negativos se están dejando sentir ahora = chickens come home to roost.* los gobernantes = the powers-that-be.* los hay para dar y regalar = there's one born every minute.* los mandamás = the powers-that-be.* los más necesitados = those most in need.* los más pobres + Nombre = the poorest + Nombre.* los menos locuaces = inarticulate, the.* los motivos de = the reason behind, the thinking behind, the reasoning behind, the idea behind.* los necesitados = the needy.* los orígenes de = the dawn of.* los otros con los que aparece(n) = neighbours [neighbors, -USA].* los peores + Nombre = the poorest + Nombre.* los poderes fáticos = the powers-that-be.* los pormenores de la letra pequeña = the devil (is/lives) in the details.* Los Principios de París = Paris Principles.* los que = those who.* los que detentan el poder = the powers-that-be.* los que mandan = the powers-that-be.* los que no han recibido formación específica = uninstructed, the.* los que + Verbo = those + Participio.* los tribunales = the Bench.* lo suficientemente cerca = within range.* lo suficientemente cerca como para oír = within earshot of.* lo suficientemente estúpido como para = dumb enough to.* lo suficientemente grande = large enough, big enough.* lo suficientemente lejos como para no poder oír = out of earshot.* los últimos coletazos = fag-end.* lo sumo = the bee's knees, the cat's meow, the cat's whiskers, the dog's bollocks, the cat's pyjamas.* los unos a costa de los otros = at each other's expense.* los viejos tiempos = the good old days.* lo tomas o lo dejas = take it or leave it.* lo último = the last word.* lo uno es tan malo como lo otro = one is as bad as the other.* lo vanguardista = cutting edge.* lo yidish = Yiddica.* parmarlas = kick + the bucket.* ser lo que nos espera = be the shape of things to come.* * *[ the masculine article el is also used before feminine nouns which begin with accented a or, ha e.g. el agua pura, el hada madrina]A (con un referente único, conocido o que se define) theel sol the sunel lápiz/la goma/los lápices/las gomas que compré the pencil/the eraser/the pencils/the erasers I boughtno, ése no, el que te presté ayer/el de Julio/el rojo no, not that one, the one I lent you yesterday/Julio's/the red oneen la calle Solís in Solís Streetprefiero el mío/los tuyos I prefer mine/yoursme atendió el estúpido del marido that stupid husband of hers served meyo soy la arquitecta, ella es lexicógrafa I'm the architect, she's a lexicographeryo fui la que lo rompí or rompió I was the one who broke itlos nacidos entre … those born between …los que faltamos ayer those of us who weren't here yesterday¿cuál es Ardiles? — el del sombrero negro which one's Ardiles? — the one with the black hatun encuentro al que asistieron muchas personalidades a meeting which was attended by many well known peoplela obra de la que or de la cual hablábamos the play we were talking aboutB(con sustantivos en sentido genérico): me encanta la ópera I love operaodio el pescado I hate fishasí es la vida that's life(nosotros) los mexicanos lo sabemos muy bien we Mexicans know only too well¿ya vas a la escuela? do you go to school yet?en el mar at seaviajar por el espacio to travel in spaceC(en expresiones de tiempo): ocurrió el domingo de Pascua/en el verano del 76 it happened on Easter Sunday/in the summer of '76mi cumpleaños es el 28 de mayo my birthday's on May 28el mes pasado/que viene last/next monthno trabaja los sábados she doesn't work (on) Saturdaysestudió toda la mañana he studied all morninga las ocho at eight o'clock, at eighta eso de las seis around six o'clockD(cada): lo venden a $80 el kilo/metro they're selling it at $80 a kilo/a meter o at $80 per kilo/meter¿cuánto cuesta el paquete de diez? how much does a packet of ten cost?E(con fracciones, porcentajes, números): me dio la mitad/la cuarta parte del dinero she gave me half the money/a quarter of the moneyel 20% de los peruanos 20% of Peruvians(refiriéndose a partes del cuerpo, prendas de vestir, artículos personales, etc): con las manos en los bolsillos with my/your/his hands in my/your/his pockets¡te cortaste el pelo! you've had your hair cut!tienes la falda sucia your skirt is dirtytienes el suéter puesto al revés you've got your sweater on inside outtiene el pelo largo/los ojos azules he has long hair/blue eyes1(con apellidos acompañados de título, adjetivos, etc): llamó el señor Ortiz/la doctora Vidal/el general Santos Mr Ortiz/Doctor Vidal/General Santos phonedel gran Caruso the Great Caruso2(con nombres de mujeres famosas): la última película de la Monroe Monroe's last movie3(en plural): los Ortega (matrimonio) the Ortegas, Mr and Mrs Ortega; (familia) the Ortegas, the Ortega familya los Josés se les suele llamar Pepe people called José are often known as Pepe4 (fam: en muchas regiones crit)(con nombres de pila): pregúntale a la Carmen/al Ricardo ask Carmen/Ricardo5(con algunos nombres geográficos): en la India in Indiaen (el) Perú in Peru6(al calificar): la España de Franco Franco's Spainel Buñuel que todos conocemos the Buñuel we all knowla Italia del siglo pasado Italy in the last century7(con algunos equipos deportivos): juegan contra el Juventus/el Barcelona they're playing against Juventus/BarcelonaH el(con infinitivo): odiaba el tener que pedírselo he hated having to ask heres cuidadoso y pausado en el hablar he's careful and deliberate in the way he speaksel frenético girar de los bailarines the frenzied spinning of the dancers* * *
Multiple Entries:
el
él
el (pl◊ los), la (pl las) art the masculine article el is also used before feminine nouns which begin with accented a or ha, e.g. el agua pura, el hada madrina
1
así es la vida that's life;
(nosotros) los mexicanos we Mexicans;
¿ya vas a la escuela? do you go to school yet?
las tuyas yours;
el último the last one;
el estúpido del marido that stupid husband of hers
2a) el + de:
el de las nueve the nine o'clock one;
el de mi hijo my son'sb) el + que:
los que estén cansados;
those who are tired, anyone who's tired;
la que te guste whichever you like
3 ( en expresiones de tiempo):
mi cumpleaños es el 28 de mayo my birthday's on May 28;
el mes pasado last month;
toda la mañana all morning;
a las ocho at eight o'clock
4 ( cada):◊ $80 el metro/kilo $80 a meter/a kilo, $80 per kilo/meter
5 (con fracciones, porcentajes, números):◊ la mitad/la cuarta parte del dinero half the money/a quarter of the money;
el 20% de … 20% of …
6 (con partes del cuerpo, prendas de vestir, artículos personales, etc):
¡te cortaste el pelo! you've had your hair cut!;
tiene los ojos azules he has blue eyes
7a) (con apellidos acompañados de título, adjetivos, etc):◊ el señor Ortiz/la doctora Vidal Mr Ortiz/Doctor Vidal;
los Ortega the Ortegas
ver África, Argentina, etc
él pron pers
◊ ¿quién se lo va a decir? — él who's going to tell her? — he is;
lo hizo él mismo he did it himself;
fue él it was him
( refiriéndose a cosas) it;◊ llegué antes que él I arrived before him o before he did;
con/para él with/for him;
son de él they're his
el art def m
1 the
2 (no se traduce) (ante un tratamiento formal) el sr. Gómez, Mr Gomez
(cuando el sustantivo es general) el hambre/tiempo, hunger/time
3 (se traduce por un posesivo) (con partes del cuerpo) se ha cortado el pelo, she's cut her hair
(prendas) se lo metió en el bolsillo, he put it in his pocket
(pertenencias) guarda el diario en el cajón, put your diary into the drawer
4 (con días de la semana) iré el miércoles, I'll go on Wednesday
5 (cuando el sustantivo está elidido) the one: prefiero el azul, I prefer the blue one
el de las diez, the ten o'clock one
el que está en la mesa, the one that's on the table
el que más nos guste, whichever one we like best
(delante de un posesivo) el de María, Maria's
es el mío, it's mine
él pron pers
1 (sujeto) (persona) he
(animal, cosa) it: fue él, it was him, fue él el que..., it was him that... o it was he who...
2 (complemento) (persona) him
(animal, cosa) it
dáselo a él, give it to him, es para él, it's for him
3 (posesivo) de él, his
4 (oración comparativa) ella es mejor que él, she's better than him o she's better than he is
'él' also found in these entries:
Spanish:
A
- abajo
- abalanzarse
- abaratarse
- abarquillarse
- abarrotar
- abarrotada
- abarrotado
- abastecimiento
- abatir
- abatimiento
- abdicar
- abierta
- abierto
- abismo
- abogada
- abogado
- abominar
- abominable
- abordar
- aborigen
- aborregarse
- abortar
- abotargada
- abotargado
- abrir
- abreviar
- abrirse
- absoluta
- absoluto
- abstención
- abundancia
- acabar
- acabarse
- acabose
- acallar
- acanallar
- accionariado
- acero
- achacosa
- achacoso
- achatamiento
- achicharrarse
- aclarar
- aclarado
- acomodarse
- acompañar
- acondicionar
- acostumbrada
- acostumbrado
English:
A
- abandon
- ABC
- ability
- about
- above
- abroad
- abseil
- absence
- absent
- absolute
- absolve
- absorb
- abstract
- academic
- accelerate
- accommodate
- accomplice
- account
- accurately
- accusation
- accused
- accustom
- aching
- act
- act on
- act up
- actual
- actually
- acute
- address
- adequately
- adjourn
- admission
- admit
- advance
- advanced
- advantage
- advantageous
- advise
- advocate
- affair
- afford
- afloat
- afraid
- after
- against
- age
- agenda
- aggregate
* * *el (f la, mpl los, fpl las) art determinado el is used instead of la before feminine nouns which are stressed on the first syllable and begin with “a” or “ha” (e.g. el agua, el hacha). Note that el combines with the prepositions a and de to produce the contracted forms al and del.1. [con valor especificador] the;el coche the car;la casa the house;los niños the children;el agua/hacha/águila the water/axe/eagle;fui a recoger a los niños I went to pick up the childrenla vida life;el hombre Man, human beings;los derechos de la mujer women's rights;los niños imitan a los adultos children copy adults;el pan es un alimento básico bread is a basic food;la mayoría de la gente no la conoce most people don't know her;vuelve el biquini bikinis are backse quitó los zapatos she took her shoes off;tiene el pelo oscuro he has dark hair;me han robado la maleta my suitcase has been stolen;se dieron la mano they shook handslos domingos vamos al cine we go to the movies (on) Sundays;llegaré el 1 de mayo [escrito] I'll arrive on 1 May;[hablado] I'll arrive on the first of May;son las siete it's seven o'clock;el año pasado/que viene last/next yearel Everest (Mount) Everest;la India India;La Haya The Hague;El Cairo Cairo;la España de la posguerra post-war Spainel señor/el doctor Juárez Mr/Doctor Juárez;los Amaya [matrimonio] Mr and Mrs Amaya, the Amayas;[familia completa] the Amayas, the Amaya family;los Austrias the Hapsburgs;el Hitler español the Spanish Hitler8. [con numerales, porcentajes, fracciones]el siete es mi número de la suerte seven's my lucky number;llegó el tercero he came third;el tercer piso the third floor;un aumento del 30 por ciento a 30 percent increase;la quinta parte (de) a fifth (of);el 20 por ciento (de) 20 percent (of)10. [con complemento especificativo]el/la del sombrero the one with the hat;los/las de azul [cosas] the blue ones;[personas] the ones in blue;he perdido el tren, cogeré el de las nueve I've missed the train, I'll get the nine o'clock one;el de aquí this one here;¿los del parque son amigos tuyos? were those people in the park friends of yours?;prefiero las del escaparate I prefer the ones in the window;los del fondo no se callan the people at the back won't shut upel mío mine;la tuya yours;los suyos theirsel/la mejor the best;es la mejor de la clase she's the best in the class, she's top of the class;los seleccionados realizarán un examen those chosen will sit an exam;el tonto de Ignacio se equivocó that idiot Ignacio got it wronges amante del buen comer she loves good food;me sienta mal el tener que decírtelo I don't like to have to tell you14. [con frases subordinadas][persona] whoever;el/la que [cosa] whichever;los/las que [cosas] whichever;[personas] whoever;coge el/los que quieras take whichever you like;el que más corra whoever runs fastest, the one who runs the fastest;las que quieran venir que levanten la mano those who want to come o anyone who wants to come should put their hand up;el que no te guste no quiere decir que sea malo the fact that you don't like him doesn't make him a bad person15. [con valor enfático]¡la pena que me dio verlo en ese estado! I felt so sorry for him when I saw him in that state!* * *elI art theII pron:el de … that of …;el de Juan Juan’s;el más grande the biggest (one);el que está … the one that is …* * *él pron: he, himél es mi amigo: he's my friendhablaremos con él: we will speak with himel pron, (referring to masculine nouns)1) : the onetengo mi libro y el tuyo: I have my book and yoursde los cantantes me gusta el de México: I prefer the singer from México2)el que : he who, whoever, the one thatel que vino ayer: the one who came yesterdayel que trabaja duro estará contento: he who works hard will be happyel, la art, pl los, las : thelos niños están en la casa: the boys are in the houseme duele el pie: my foot hurts* * *el det1. the¿qué te pareció el libro? what did you think of the book?2. (posesivo) my / your / his / her etcétera¿te has cortado el pelo? have you had your hair cut?3. (característica) the one¿cuál prefieres? el azul which one do you prefer? the blue one¡Ojo! Algunas veces no se traduce¿quieres salir el sábado? do you want to go out on Saturday?el Sr. García Mr. Garcíacon el que that... withen el que that... in -
17 él
art.the (in general).el coche the carla casa the houselos niños the childrenel agua/hacha/águila the water/ax/eaglefui a recoger a los niños I went to pick up the children* * *el1 the■ la Sra. Rodríguez Mrs. Rodríguez2 el de the one4 (cosa) the one, the one that, the one which* * *1. pron.- el que2. art.* * *el; la; los; lasART DEF1) [con nombres de referente único o concreto] the¿está fría el agua? — is the water cold?
¿ha llegado ya el abogado? — has the lawyer arrived yet?
el tío ese — * that chap
2) [en algunos casos no se traduce]a) [con nombres propios]¿qué manda la señora? — what would madam like?
ha llamado el Sr. Sendra — Mr. Sendra called
dáselo a la Luisa — * give it to Luisa
b) [con nombres en sentido genérico]c) [con infinitivo]el hacerlo fue un error — doing it was a mistake, it was a mistake to do it
d) [con cifras, proporciones]ahora gano el 3% más — I now earn 3% more
3) [traducido por el posesivo]4) [con expresiones temporales]5) (=uso distributivo)6) [en exclamaciones]¡el frío que hacía! — it was freezing!
7) [posesivo]•
el de, mi libro y el de usted — my book and yoursel del sombrero rojo — the one with o in the red hat
es un traje bonito, pero prefiero el de Ana — it's a nice suit, but I prefer Ana's
y el de todos los demás — and that of everybody else, and everybody else's
8)•
el que —a) + indicél es el que quiere — it's he who wants to, he's the one who wants to
los que hacen eso son tontos — anyone who does that is a fool, those who do so are foolish
b) + subjun whoeverel que quiera, que lo haga — whoever wants to can do it
* * *pronombre personala) ( como sujeto) he¿quién se lo va a decir? - él — who's going to tell her? - he is
fue él — it was him, it was he (frml)
b) (en comparaciones, con preposiciones) him; ( refiriéndose a cosas) itllegué antes que él — I arrived before him o before he did
eres tan alto como él — you are as tall as him o as he is
con/contra/para él — with/against/for him
con/contra/para él — with/against/for him
* * *[the masculine article el is also used before feminine nouns which begin with accented a or ha, e.g. el agua pura, el hada madrina]1)a) ( con un referente único) the¿ya vas a la escuela? — do you go to school yet?
el mío/las tuyas — mine/yours
el rojo/último — the red/last one
los nacidos entre... — those born between...
2)a)el + de...: la del sombrero the one with the hat; el de Valencia the one from Valencia; el de las nueve the nine o'clock one; el de Juan/de mi hijo — Juan's/my son's
b)el + que...: el que acaba de entrar the one who's just come in; las que yo ví the ones I saw; los que estén cansados; those who are tired, anyone who's tired; la que te guste whichever you like; el que lo haya hecho — whoever has done it
3) ( en expresiones de tiempo)el mes pasado/que viene — last/next month
4) ( cada)$80 el metro/kilo — $80 a meter/a kilo
5) (con fracciones, porcentajes, números)la mitad/la cuarta parte del dinero — half the money/a quarter of the money
el 20% de... — 20% of...
el cuarto piso — the fifth floor (AmE) o (BrE) fourth floor
6) (refiriéndose a partes del cuerpo, prendas de vestir, artículos personales, etc)7) ( con nombres propios)a) (con apellidos acompañados de título, adjetivos, etc)el señor Ortiz/la doctora Vidal — Mr Ortiz/Doctor Vidal
b) ( en plural)en (el) Perú — in Peru; ver África, Argentina, etc
d) ( al calificar)8) el ( con infinitivo)* * *el2= the, ye.Nota: Forma arcaica.Ex: The first institute, 'The Catalog: Its Nature and Prospects,' was held in New York City on October 9 and 10, 1975.
Ex: The article 'Ye olde smart card' presents an annotated list of information sources on the credit card industry.* a lo extremo = to the extreme.* aunque no lo creas = believe it or not.* barrio de los ricos = upper town.* de los mejores = as good as any.* el abuelo de = the granddaddy of.* el acabose = the last straw.* el alcance = comprehensiveness.* el amor de + Posesivo + vida = the love of + Posesivo + life.* el año próximo = the year ahead.* el arte de = the art of, the fine art of.* el ataque es la mejor defensa = attack is the best form of defence.* el auténtico = the real McCoy.* el beneficio de la duda = the benefit of the doubt.* el bien de = the good of.* el buenazo de + Nombre = good old + Nombre.* el bueno de + Nombre = good old + Nombre.* el camino a seguir = the way ahead, the way to go.* el camino correcto = the way ahead, the way to go.* el camino hacia + Nombre + está lleno de + Nombre = the road (to/towards) + Nombre + is paved with + Nombre.* el camino hacia + Nombre + está plagado de + Nombre = the road (to/towards) + Nombre + is paved with + Nombre.* el camino por recorrer = the way ahead.* el camino que lleva a = a/the doorway to.* el camino recorrido = the road travelled so far.* el camino se hace andando = actions speak louder than words.* el centro de atención + ser = all eyes + be + on.* el charco = the big pond.* el ciudadano de a pie = the average Joe.* el ciudadano medio = the average Joe.* el cliente siempre tiene la razón = the customer is always right.* el colmo = the last straw.* el consejo de otra persona = a second opinion.* el copón = the dog's bollocks, the bee's knees, the cat's meow, the cat's pyjamas, the cat's whiskers.* el corazón de = the heart of.* el crecimiento de = the rising tide of.* el cual = which.* el de = that in, that of.* el diablo está en los detalles = the devil (is/lives) in the details.* el día del Juicio Final = the Day of Judgement.* El Diluvio = the Flood.* el dinero es el origen de todos los males = money is the root of all evil.* el dinero es la fuente de todos los males = money is the root of all evil.* el dinero mueve al mundo = money makes the world go (a)round.* el dinero no crece en los árboles = money doesn't grow on trees.* el doble = twice + as many.* el doble de = twice + the number of.* El Dorado = El Dorado.* el enemigo en casa = the enemy within.* el entonces + Nombre = the then + Nombre.* el espíritu de la época = the spirit of the times.* el estado de las cosas = the lay of the land [the lie of the land, -UK].* el evitar = avoidance.* el éxito genera éxito = success breeds success (SBS).* el éxito llama al éxito = success breeds success (SBS).* el final de = the close of.* el final de los problemas = the light at the end of the tunnel.* el fin del mundo = the ends of the earth.* el fin de semana = over the weekend, at the weekend.* el fin de todos los fines = the end of all ends.* el fin justifica los medios = the end justifies the means.* el fruto de + Nombre = the fruit of + Nombre.* el futuro = the way ahead, the way of the future.* el futuro + estar + justo a la vuelta de la esquina = the future + be + just around the corner.* el Gato con Botas = Puss in Boots.* el grado de = the extent of.* el grado de + Nombre = the breadth and depth of + Nombre.* el grado en que = the extent to which.* el gran hermano = big brother.* el guapo de + Nombre = good old + Nombre.* el hecho es que = fact is, the fact is (that).* el hecho es que... = the fact of the matter is that....* el hombre de la calle = the average Joe.* el hombre no es una isla = no man is an island.* el hombre propone y Dios dispone = Man proposes, God disposes.* el impulsor de = the power behind.* el interés público = the public interest.* El Juicio Final = The Last Judgement.* el lastre de = the shackles of.* el llevar = carrying.* el lugar que le corresponde a = the due place of.* El Mago de Oz = The Wizard of Oz, The Wizard of Oz.* el más = all-time.* el más + Adjetivo = the most + Adjetivo.* el más allá = hereafter.* el más bajo = rock-bottom.* el más favorito del mes = pick of the month.* el más leído = the most widely read.* el más recomendado = best of breed, the.* el Mediterráneo = Mediterranean Sea, the, the Med.* el mejor = best of breed, the.* el mejor de todos = the cream of the crop, crème de la crème.* el mejor hasta ahora = the best yet.* el mejor modo de = the best way of.* el mejor momento de todos = the time of all times.* el mejor + Nombre = the best available + Nombre.* el mejor que ha hecho hasta ahora = Posesivo + best yet.* el mentir = lying.* el mes pasado = last month.* el mío = mine.* el mismo + Nombre (+ que) = every bit as much + Nombre (+ as).* el mismo número = as many.* el modo como = the way in which.* el modo de = the way in which.* el modo de + Infinitivo = the way to go about + Gerundio.* el momento preciso = the point in time at which.* el motor de = the power behind.* el movimiento se demuestra andando = actions speak louder than words.* el muerto al hoyo y el vivo al bollo = dead men have no friends.* el mundo de las noticias = newsmaking.* el mundo en la palma de la mano = the world in the palm of + Posesivo + hand.* el mundo está a sus pies = the world is + Posesivo + oyster.* el mundo es un pañuelo = it's a small world.* el + Nombre + correcto al + Nombre + adecuado en el momento oportuno = the right + Nombre + to the right + Nombre + at the right time.* el + Nombre + es inestimable = the + Nombre + cannot be overestimated.* el + Nombre + más completo = the + Nombre + to end all + Nombre.* el no va más = the be all and end all, the bee's knees, the cat's pyjamas, the cat's meow, the cat's whiskers, the dog's bollocks.* el nuevo aspecto de = the changing face of, the changing nature of.* el orgullo de = showpiece.* el otro lado de la barrera = the other side of the fence.* el padre de = the father of.* el pan nuestro de cada día = all in a day's work.* el paso del tiempo = the passage of time, the sands of time.* el peor de todos = the worst of the lot.* el perro es el mejor amigo del hombre = a dog is man's best friend.* el peso de = brunt of, the.* el populacho = the great unwashed.* el porqué de = the reason behind, the thinking behind, the reasoning behind, the idea behind.* el portavoz de = the voice of.* el presente = thisness.* el primer intento = the first time around.* el primer + Nombre = the earliest + Nombre.* el primero mencionado = former.* el principal = the number one.* el principio de = the dawn of.* el principio del fin = the beginning of the end.* el principio de + Mes/Estación = early + Mes/Estación.* el problema no es el qué, sino el cómo = the devil (is/lives) in the details.* el problema obvio = the elephant in the room.* el proletariado = the great unwashed.* el pulmón de = the heart of.* el punto más bajo = rock-bottom.* el que = that, the one.* el que aprende = learner.* el que las hace, las paga = you've made your bed, now you must lie in it!.* el que lo encuentre se lo queda = finders keepers.* el que mantiene a la familia = breadwinner [bread winner].* el que mucho abarca poco aprieta = jack of all trades, master of none.* el que no llora, no mama = the squeaky (squeaking) wheel gets the grease (the oil/oiled).* el que no se aventura no cruza el mar = nothing ventured, nothing gained.* el que pregunta = inquirer [enquirer, -UK].* el quid de la cuestión = the crux of the problem, the crux of the matter.* el registro de los registros = record-of-record.* el registro modelo = record-of-record.* el resto = rest, the.* el resto (de) = the remainder (of), the rest (of).* El Salvador = El Salvador.* el segundo mencionado = latter.* el sendero que lleva a = a/the doorway to.* el ser barato = cheapness.* el siguiente no, el otro = next but one.* el sitio adecuado en el momento adecuado = the right place at the right time.* el sueño de toda persona = the stuff dreams are made of.* el sueño de todos = the stuff dreams are made of.* el sueño de todo ser viviente = the stuff dreams are made of.* el súmmum = the bee's knees, the cat's pyjamas, the cat's meow, the cat's whiskers, the dog's bollocks.* el tamaño de = the extent of.* el tema de la discusión = the focus of the discussion.* el tema del debate = the focus of the discussion.* el tiempo de Algo = in season.* el tiempo es oro = time is money.* el tiempo lo dirá = only time will tell.* el tiempo vuela = time flies (by).* el tipo de = the range of.* el todo es más grande que la suma de sus partes = the whole is greater than the sum of its parts.* el total de = the total sum of, the sum total of.* el transcurrir del tiempo = the sands of time.* el transcurso del tiempo = as time goes by.* el último citado = latter.* el último grito = the last word, the cat's meow, the bee's knees, the cat's pyjamas, the cat's whiskers, the dog's bollocks.* el último + Nombre = the latest + Nombre.* el último pero no el menos importante = the last but by no means least.* el único = the one and only.* el único e incomparable = the one and only.* el único e inimitable = the one and only.* el único problema = a fly in the soup, the fly in the ointment.* el verdadero = the real McCoy.* el verdadero problema = the elephant in the room.* el ver televisión = television viewing.* el viejo = the elder.* el vulgo = the great unwashed.* el yugo de = the shackles of.* espicharlas = kick + the bucket.* la = the, ye.* la alternativa + ser = the alternative + be.* la belleza es superficial = beauty is only skin deep.* La Biblioteca Responde = Ask the Library.* la Biblioteca y el Archivo de Canadá = Library and Archives Canada.* la buena noticia = the good news.* la calidad es nuestro lema = quality is our middle name.* la calma que precede a la tormenta = the lull before the storm.* la cambiante fisonomía de = the changing face of, the changing nature of.* la caridad empieza por uno mismo = charity begins at home.* la ciudadana de a pie = the average Jane.* la ciudadana media = the average Jane.* la ciudad que nunca duerme = the city that never sleeps.* la clave de = at the heart of.* la clave está en la letra pequeña = the devil (is/lives) in the details.* la comunidad en general = the community at large.* la Convención de la Haya de 1954 = the 1954 Hague Convention.* la copa del árbol = the top of the tree.* la cosa es que = the thing is.* la cosa principal = the number one thing.* la crème de la crème = the cream of the crop, crème de la crème.* la cruz de = the bane of.* la cuestión es que = the thing is.* la década de los + Número = the + Número + s.* la demanda de = a call for.* la diversidad de = the range of.* la diversidad de + Nombre = the many + Nombre.* la edad se lleva en el alma = you are as old as you feel.* la época de Algo = in season.* la escoria de la sociedad = the gutter.* la espalda de = the back of.* la evidencia = the writing on the wall.* la fe mueve montañas = faith will move mountains.* la filosofía de = the reason behind, the reasoning behind.* la flor de + Nombre = the prime of + Nombre.* la flor y nata = the cream of the crop, crème de la crème.* la forma correcta de hacer las cosas = the way to go.* la forma de = ways and means (of/for/to/in/by).* la forma de + Infinitivo = the way to go about + Gerundio.* la forma de ver las cosas = the way + to see things.* la fuerza de la mayoría = strength in numbers.* la gente decía que = rumour had it that.* la gente dice que = rumour has it that.* la gente se está inquietando = the natives are nervous.* la gente se está poniendo nerviosa = the natives are nervous.* la gente se puso de pie para aplaudir = standing ovation.* la gota que colmó el vaso = the straw that broke the camel's back.* la Gran Manzana = the Big Apple.* la gran mayoría de = the vast majority of, the bulk of.* la historia + repetirse = history + come full circle.* la historia + volverse a repetir = history + come full circle.* la hostia = the cat's pyjamas, the cat's pyjamas, the bee's knees, the cat's meow, the cat's whiskers, the dog's bollocks.* la hoz y el martillo = the hammer and sickle.* la idea que hay detrás de = the idea behind.* la imaginación no tiene límites = your imagination is the limit.* la imitación es la mejor forma de que lo halaguen a uno = imitation is the sincerest form of flattery.* La Isla del Tesoro = Treasure Island.* la joya de = showpiece.* la judicatura = the Bench.* la justicia = the Bench.* la juventud no es cuestión de edad sino de espíritu = you are as old as you feel.* la leche = the dog's bollocks, the bee's knees, the cat's meow, the cat's pyjamas, the cat's whiskers.* la luz al final del túnel = the light at the end of the tunnel.* la magistratura = the Bench.* la manera de + Infinitivo = the way to go about + Gerundio.* la mano que mece la cuna es la mano que domina el mundo = the hand that rocks the cradle rules the world.* la mano que mece la cuna gobierna el mundo = the hand that rocks the cradle rules the world.* la mar de = a whole slew of.* la mayoría con mucho de = the vast majority of.* la mayoría de = the majority of, most + Nombre, the main bulk of.* la mayoría de la gente = most people, the majority of the people.* la mayoría de las personas = most people, the majority of the people.* la mayoría de las veces = most of the time, more often than not.* la mayoría del mundo = the majority of the world, most people, the majority of the people.* la mayoría del tiempo = most of the time.* la mayor parte de = the majority of, the main bulk of, the lion's share of.* la mayor parte de las veces = more often than not.* la medida en que = the extent to which.* la mejor forma de hacer Algo = best practices, lessons learned [lessons learnt].* la mejor manera = how best.* la mejor manera de = the best way of.* la mejor oferta = the best deal.* la mejor opción = the best bet.* la mejor salida = the best way forward.* la mejor solución = the best way forward.* la menor duda de que = no doubt whatsoever.* la mentira = lying.* la mirada en = eye(s) on.* la misma persona = one and the same person.* la mitad (1/2) = one-half (1/2).* la necesidad agudiza el ingenio = necessity mothers invention.* la ocasión la pintan calva = make + hay while the sun shines.* la opinión de otra persona = a second opinion.* la oportunidad de + Posesivo + vida = the opportunity of a lifetime.* la parte de atrás de = the back of.* la parte más dura de = brunt of, the.* la parte más importante = the heart of.* la parte principal de = the bulk of.* la parte superior izquierda de = the upper left of.* la parte trasera de = the back of.* la personificación de la confianza en uno mismo = confidence personified.* la pesadilla de = the bane of.* la pesca del día = the day's catch, the catch of the day.* la petición de = a call for.* la píldora = the pill.* la plebe = the great unwashed.* la polla = the dog's bollocks, the bee's knees, the cat's meow, the cat's pyjamas, the cat's whiskers.* la práctica hace al maestro = practice makes perfect.* la primera tentativa = the first time around.* la primera vez = the first time around.* la proporción mayor de = the lion's share of.* la próxima moda = the next hot thing.* la puntilla = the final/last nail in + Posesivo + coffin.* la que = that, the one.* la razón de ser = the reason for being.* la realidad es que = the fact remains that..., fact is, the fact is (that).* la rehostia = the dog's bollocks, the bee's knees, the cat's meow, the cat's pyjamas, the cat's whiskers.* la responsabilidad ahora recae en + Nombre = the ball is in + Posesivo + court.* la responsabilidad es de... = the buck + stops....* la riqueza de = the wealth of.* la ruina de = the bane of.* las = the, ye.* las 24 horas = round the clock, around the clock.* las apariencias engañan = don't judge a book by its cover, there's more to it than meets the eye.* las ataduras de = the shackles of.* las autoridades = the powers-that-be.* las cosas + cambiar = pendulum + swing.* las cosas + estar + claras = the (hand)writing + be + on the wall, see it + coming.* las cosas no pasan así como así = everything happens for a reason (and a purpose).* las cosas no pasan (así) porque sí = everything happens for a reason (and a purpose).* las cosas no son tan simples como parecen = there's more to it than meets the eye.* las cosas + seguir + igual = business + revolve + as usual.* las cosas siguen igual = business as usual.* las cosas sólo pasan una vez = lightning never strikes twice.* las cosas son más complicadas de lo que parecen = there's more to it than meets the eye.* las cosas tal y como son = the birds and the bees.* las cosas + volver + a su punto de partida = the wheel + turn + full circle.* las de = those for.* las doce del mediodía = noon.* la segunda mitad de + Fecha = the latter part of + Fecha.* la segunda opción = the next best choice.* la segunda vez = the second time around.* la semana pasada = last week.* la senda que lleva a = a/the doorway to.* la situación = the course of events.* la sociedad en general = society at large.* las posibilidades son infinitas = the possibilities are endless.* las profundidades del mar = the deep.* las profundidades del océano = the deep.* las pruebas = the writing on the wall.* las raíces se encuentran = roots + lie.* las raíces se remontan a = roots + lie.* las razones de = the reason behind, the thinking behind, the reasoning behind, the idea behind.* las Reglas de Cutter para un Catálogo Diccionario = Cutter's Rules for a Dictionary Catalog.* las triquiñuelas de la letra pequeña = the devil (is/lives) in the details.* la suerte + cambiar = the tide + turn.* la suerte estaba echada = the die was cast, the die had been cast.* la suerte está echada = the die is cast.* la suma total de = the total sum of, the sum total of.* las uvas están verdes = sour grapes.* las veinticuatro horas = day and night, day or night, night and day.* la temporada de Algo = in season.* la tierra de la abundancia = the land of plenty.* la tierra de las oportunidades = the land of opportunity.* la tira de = a whole slew of.* la tira de tiempo = donkey's years.* la triste realidad es que = the sad fact is (that).* la última palabra = the last word, the last word, the bee's knees, the cat's pyjamas, the cat's meow, the cat's whiskers, the dog's bollocks.* la última vez = last time.* la última vez que = the last time.* la única pega = the fly in the ointment, a fly in the soup.* la unión hace la fuerza = strength in numbers.* la ventaja de = the beauty of.* la ventaja es que = on the positive side, the advantage is that, on the bright side.* la verdad = the lowdown (on).* la verdad es que = if the truth be known, if the truth be told, the fact is (that), fact is.* la verdad es que... = the fact of the matter is that....* la verdad sea dicha = to tell the truth.* la verdad sea dicha que = if the truth be told.* la Vía Láctea = the Milky Way.* la vida continúa = the show must go on.* la vida + continuar = life + go on.* la vida es así = life's like that.* ¡la vida no es un camino de rosas! = the course of true love never did run smooth!.* la vida + seguir = life + go on.* la víspera de = on the eve of.* la voz de = the voice of.* la voz de la conciencia = the voice within.* la voz de la experiencia = the voice of experience.* la voz de la razón = the voice of reason.* la voz del odio = the voice of hate.* la voz interior = the voice within.* lo absurdo = ridiculousness.* lo adecuado = adequacy.* lo + Adjetivo + que sea/esté = how + Adjetivo.* lo anodino = blandness.* lo anteriormente expuesto = the preceding.* lo apropiado = appropriateness.* lo barato = inexpensiveness.* lo básico = essential, the, nuts and bolts, bare minimum, bare necessities, the, the lowdown (on).* lo bastante elevado = high enough.* lo bastante extenso = adequately scoped.* lo bueno de = the beauty of.* lo bueno es que = the good news is (that)..., on the positive side, on the bright side.* lo bueno viene en frascos pequeños = small is beautiful.* lo bueno y lo malo = the rights and wrongs.* lo caro = expensiveness.* lo chicano = Chicana.* lo chulo = coolness.* lo cierto es que = fact is, the fact is (that).* lo completo = completeness.* lo completo que Algo está = fullness.* lo creas o no = believe it or not.* lo decisivo = the last word.* lo definitivo = the last word.* lo desagradable = unpleasantness.* ¿lo dices en broma? = you must be joking!, you must be kidding!.* lo directo = directness.* lo divertido = the fun part.* lo engorroso de = cumbersomeness.* lo esencial = essential, the, nuts and bolts, bare minimum, bare necessities, the, the lowdown (on).* lo estrafalario = zaniness.* lo estrambótico = zaniness.* lo extenso = comprehensiveness.* lo favorable = propitiousness.* lo hebraico = Hebraica.* lo hecho hecho está = no use crying over spilt/spilled milk.* lo importante es lo que eres no cómo te llamas = a rose by any other name.* lo imprescindible = bare necessities, the, bare minimum.* lo incómodo de = cumbersomeness.* lo indefinido = indefiniteness.* lo indirecto = indirectness.* lo indispensable = bare necessities, the, bare minimum.* lo insulso = blandness.* lo interesante = the fun part.* lo judío = Judaica.* lo lindo = cuteness.* lo llano = flatness.* lo más cercano a = the nearest thing to.* lo más conveniente es que = optimally.* lo más destacado = highlights.* lo más detestado = pet hate.* lo más importante = most of all, at its core.* lo más interesante = highlights.* lo más mínimo = so much as.* lo más novedoso = the last word.* lo más odiado = pet hate.* lo más parecido a = the nearest thing to.* lo más probable es que = most probably.* lo más recio de = brunt of, the.* lo más recóndito = nooks and crannies.* lo máximo = the be all and end all, the bee's knees, the cat's pyjamas, the cat's meow, the cat's whiskers, the dog's bollocks.* lo mejor = the top of the tree.* lo mejor de = the beauty of, showpiece.* lo mejor de ambas partes = the best of both worlds.* lo mejor de lo mejor = the best of the best.* lo mejor de todo = best of all.* lo mejor entre lo mejor = the best of the best.* lo mejor es que... = the good news is (that)....* lo mejor está aún por llegar = the best is yet to come.* lo mejor posible = to the best of + Posesivo + ability, at + Posesivo + (very) best, optimally.* lo mejor que pueda = to the best of + Posesivo + ability.* lo mejor que se puede hacer = the best bet.* lo mejor + ser = the beautiful part + be.* lo menos posible = as little as possible.* lo mínimo = bare minimum, bare necessities, the.* lo mismo ocurre con = the same goes for.* lo mismo ocurre en el caso de = the same is true (for/of/with).* lo mismo que = the same as, along the lines of, in much the same way as.* lo mismo que antes = the same as before.* lo mismo que para = the same as that for.* lo mismo se aplica a = the same is true (for/of/with).* lo molesto de = cumbersomeness.* lo mucho que = how extensively.* lo noble = high-mindedness.* lo no convencional = unconventional, the.* lo normal + ser + que = there + be + a tendency (to/for), there + be + a tendency (to/for).* lo oportuno = timeliness.* lo pasado pasado está = let bygones be bygones.* lo peor de = brunt of, the.* lo peor del = the armpit of the.* lo pintoresco = quaintness.* lo plano = flatness.* lo poco común = rarity, rareness.* lo poco convencional = unconventional, the.* lo primero = for one, first off.* lo primero de todo = first of all, first off.* lo prometido es deuda = a promise is a promise.* lo propicio = propitiousness.* lo público = publicness.* lo que = that which, what.* lo que aguarda a = what is on store for.* lo que Algo o Alguien se merece, lo que le corresponde, bastante = fair share, fair share.* lo que a uno cura a otro mata = one man's meat is another man's poison.* lo que demuestra que = which (just) goes to show that.* lo que el futuro depara a = what is on store for.* lo que es aun más inquietante = more disturbingly.* lo que es aun más preocupante = more disturbingly.* lo que es aun mejor = better still.* lo que es aun peor = worse still.* lo que es bueno para uno es bueno para otro = what's sauce for the goose is sauce for the gander.* lo que es bueno para uno también es bueno para otro = what's good for the goose is good for the gander.* lo que es más = what is more, what's more.* lo que es más importante = most importantly, more importantly, most of all, most important.* lo que es mejor aun = better still.* lo que es muy importante = importantly.* lo que es peor = what's worse.* lo que es peor aun = worse still.* lo que espera a = what is on store for.* lo que está bien y lo que está mal = rights and wrongs.* lo que existe (en el mercado) = what's out there.* lo que haya que de ser, será = que sera sera, what's meant to be, will be, whatever will be, will be.* lo que hay (en el mercado) = what's out there.* lo que hay que hacer = do + the right thing, the way to go.* lo que hay que hacer y lo que hay que evitar = do's and don'ts, rights and wrongs.* lo que le corresponde = fair share.* lo que nos espera = things to come.* lo que quiera que = whatever.* lo que sea = something or other.* lo que se gana por un lado se pierde por otro = swings and roundabouts.* lo que se pierda en una cosa se gana en la otra = what you lose on the swings you gain on the roundabouts.* lo que + ser = what + be like.* lo que se suele pagar = going rate, the.* lo que tenga que pasar, que pase = que sera sera, what's meant to be, will be, whatever will be, will be.* lo que tenga que ser, será = que sera sera, whatever will be, will be, what's meant to be, will be.* lo que vale para tí también vale para mí = what's good for the goose is good for the gander, what's sauce for the goose is sauce for the gander.* lo rural = rurality.* los = the, ye.* los 365 días del año = year-round.* los 40 principales = Top 40 singles chart.* los abajo firmantes = the parties hereto.* los acontecimientos = the course of events.* lo sagrado = sacredness.* los albores de = the dawn of.* los años cincuenta = fifties.* los años treinta = thirties.* los árboles no dejan ver el bosque = lose + sight of the forest for the trees.* los avatares de la guerra = the tides of war.* los buenos tiempos = the good old days.* los comienzos de = the dawn of.* los constantes cambios de = the changing face of, the changing nature of.* los de = those for, those in.* los demás = rest, the, everybody else.* los detalles de la letra pequeña = the devil (is/lives) in the details.* los días antes de = leading up to.* los dos = both, both of them, both of which.* los efectos negativos se están dejando sentir ahora = chickens come home to roost.* los gobernantes = the powers-that-be.* los hay para dar y regalar = there's one born every minute.* los mandamás = the powers-that-be.* los más necesitados = those most in need.* los más pobres + Nombre = the poorest + Nombre.* los menos locuaces = inarticulate, the.* los motivos de = the reason behind, the thinking behind, the reasoning behind, the idea behind.* los necesitados = the needy.* los orígenes de = the dawn of.* los otros con los que aparece(n) = neighbours [neighbors, -USA].* los peores + Nombre = the poorest + Nombre.* los poderes fáticos = the powers-that-be.* los pormenores de la letra pequeña = the devil (is/lives) in the details.* Los Principios de París = Paris Principles.* los que = those who.* los que detentan el poder = the powers-that-be.* los que mandan = the powers-that-be.* los que no han recibido formación específica = uninstructed, the.* los que + Verbo = those + Participio.* los tribunales = the Bench.* lo suficientemente cerca = within range.* lo suficientemente cerca como para oír = within earshot of.* lo suficientemente estúpido como para = dumb enough to.* lo suficientemente grande = large enough, big enough.* lo suficientemente lejos como para no poder oír = out of earshot.* los últimos coletazos = fag-end.* lo sumo = the bee's knees, the cat's meow, the cat's whiskers, the dog's bollocks, the cat's pyjamas.* los unos a costa de los otros = at each other's expense.* los viejos tiempos = the good old days.* lo tomas o lo dejas = take it or leave it.* lo último = the last word.* lo uno es tan malo como lo otro = one is as bad as the other.* lo vanguardista = cutting edge.* lo yidish = Yiddica.* parmarlas = kick + the bucket.* ser lo que nos espera = be the shape of things to come.* * *[ the masculine article el is also used before feminine nouns which begin with accented a or, ha e.g. el agua pura, el hada madrina]A (con un referente único, conocido o que se define) theel sol the sunel lápiz/la goma/los lápices/las gomas que compré the pencil/the eraser/the pencils/the erasers I boughtno, ése no, el que te presté ayer/el de Julio/el rojo no, not that one, the one I lent you yesterday/Julio's/the red oneen la calle Solís in Solís Streetprefiero el mío/los tuyos I prefer mine/yoursme atendió el estúpido del marido that stupid husband of hers served meyo soy la arquitecta, ella es lexicógrafa I'm the architect, she's a lexicographeryo fui la que lo rompí or rompió I was the one who broke itlos nacidos entre … those born between …los que faltamos ayer those of us who weren't here yesterday¿cuál es Ardiles? — el del sombrero negro which one's Ardiles? — the one with the black hatun encuentro al que asistieron muchas personalidades a meeting which was attended by many well known peoplela obra de la que or de la cual hablábamos the play we were talking aboutB(con sustantivos en sentido genérico): me encanta la ópera I love operaodio el pescado I hate fishasí es la vida that's life(nosotros) los mexicanos lo sabemos muy bien we Mexicans know only too well¿ya vas a la escuela? do you go to school yet?en el mar at seaviajar por el espacio to travel in spaceC(en expresiones de tiempo): ocurrió el domingo de Pascua/en el verano del 76 it happened on Easter Sunday/in the summer of '76mi cumpleaños es el 28 de mayo my birthday's on May 28el mes pasado/que viene last/next monthno trabaja los sábados she doesn't work (on) Saturdaysestudió toda la mañana he studied all morninga las ocho at eight o'clock, at eighta eso de las seis around six o'clockD(cada): lo venden a $80 el kilo/metro they're selling it at $80 a kilo/a meter o at $80 per kilo/meter¿cuánto cuesta el paquete de diez? how much does a packet of ten cost?E(con fracciones, porcentajes, números): me dio la mitad/la cuarta parte del dinero she gave me half the money/a quarter of the moneyel 20% de los peruanos 20% of Peruvians(refiriéndose a partes del cuerpo, prendas de vestir, artículos personales, etc): con las manos en los bolsillos with my/your/his hands in my/your/his pockets¡te cortaste el pelo! you've had your hair cut!tienes la falda sucia your skirt is dirtytienes el suéter puesto al revés you've got your sweater on inside outtiene el pelo largo/los ojos azules he has long hair/blue eyes1(con apellidos acompañados de título, adjetivos, etc): llamó el señor Ortiz/la doctora Vidal/el general Santos Mr Ortiz/Doctor Vidal/General Santos phonedel gran Caruso the Great Caruso2(con nombres de mujeres famosas): la última película de la Monroe Monroe's last movie3(en plural): los Ortega (matrimonio) the Ortegas, Mr and Mrs Ortega; (familia) the Ortegas, the Ortega familya los Josés se les suele llamar Pepe people called José are often known as Pepe4 (fam: en muchas regiones crit)(con nombres de pila): pregúntale a la Carmen/al Ricardo ask Carmen/Ricardo5(con algunos nombres geográficos): en la India in Indiaen (el) Perú in Peru6(al calificar): la España de Franco Franco's Spainel Buñuel que todos conocemos the Buñuel we all knowla Italia del siglo pasado Italy in the last century7(con algunos equipos deportivos): juegan contra el Juventus/el Barcelona they're playing against Juventus/BarcelonaH el(con infinitivo): odiaba el tener que pedírselo he hated having to ask heres cuidadoso y pausado en el hablar he's careful and deliberate in the way he speaksel frenético girar de los bailarines the frenzied spinning of the dancers* * *
Multiple Entries:
el
él
el (pl◊ los), la (pl las) art the masculine article el is also used before feminine nouns which begin with accented a or ha, e.g. el agua pura, el hada madrina
1
así es la vida that's life;
(nosotros) los mexicanos we Mexicans;
¿ya vas a la escuela? do you go to school yet?
las tuyas yours;
el último the last one;
el estúpido del marido that stupid husband of hers
2a) el + de:
el de las nueve the nine o'clock one;
el de mi hijo my son'sb) el + que:
los que estén cansados;
those who are tired, anyone who's tired;
la que te guste whichever you like
3 ( en expresiones de tiempo):
mi cumpleaños es el 28 de mayo my birthday's on May 28;
el mes pasado last month;
toda la mañana all morning;
a las ocho at eight o'clock
4 ( cada):◊ $80 el metro/kilo $80 a meter/a kilo, $80 per kilo/meter
5 (con fracciones, porcentajes, números):◊ la mitad/la cuarta parte del dinero half the money/a quarter of the money;
el 20% de … 20% of …
6 (con partes del cuerpo, prendas de vestir, artículos personales, etc):
¡te cortaste el pelo! you've had your hair cut!;
tiene los ojos azules he has blue eyes
7a) (con apellidos acompañados de título, adjetivos, etc):◊ el señor Ortiz/la doctora Vidal Mr Ortiz/Doctor Vidal;
los Ortega the Ortegas
ver África, Argentina, etc
él pron pers
◊ ¿quién se lo va a decir? — él who's going to tell her? — he is;
lo hizo él mismo he did it himself;
fue él it was him
( refiriéndose a cosas) it;◊ llegué antes que él I arrived before him o before he did;
con/para él with/for him;
son de él they're his
el art def m
1 the
2 (no se traduce) (ante un tratamiento formal) el sr. Gómez, Mr Gomez
(cuando el sustantivo es general) el hambre/tiempo, hunger/time
3 (se traduce por un posesivo) (con partes del cuerpo) se ha cortado el pelo, she's cut her hair
(prendas) se lo metió en el bolsillo, he put it in his pocket
(pertenencias) guarda el diario en el cajón, put your diary into the drawer
4 (con días de la semana) iré el miércoles, I'll go on Wednesday
5 (cuando el sustantivo está elidido) the one: prefiero el azul, I prefer the blue one
el de las diez, the ten o'clock one
el que está en la mesa, the one that's on the table
el que más nos guste, whichever one we like best
(delante de un posesivo) el de María, Maria's
es el mío, it's mine
él pron pers
1 (sujeto) (persona) he
(animal, cosa) it: fue él, it was him, fue él el que..., it was him that... o it was he who...
2 (complemento) (persona) him
(animal, cosa) it
dáselo a él, give it to him, es para él, it's for him
3 (posesivo) de él, his
4 (oración comparativa) ella es mejor que él, she's better than him o she's better than he is
'él' also found in these entries:
Spanish:
A
- abajo
- abalanzarse
- abaratarse
- abarquillarse
- abarrotar
- abarrotada
- abarrotado
- abastecimiento
- abatir
- abatimiento
- abdicar
- abierta
- abierto
- abismo
- abogada
- abogado
- abominar
- abominable
- abordar
- aborigen
- aborregarse
- abortar
- abotargada
- abotargado
- abrir
- abreviar
- abrirse
- absoluta
- absoluto
- abstención
- abundancia
- acabar
- acabarse
- acabose
- acallar
- acanallar
- accionariado
- acero
- achacosa
- achacoso
- achatamiento
- achicharrarse
- aclarar
- aclarado
- acomodarse
- acompañar
- acondicionar
- acostumbrada
- acostumbrado
English:
A
- abandon
- ABC
- ability
- about
- above
- abroad
- abseil
- absence
- absent
- absolute
- absolve
- absorb
- abstract
- academic
- accelerate
- accommodate
- accomplice
- account
- accurately
- accusation
- accused
- accustom
- aching
- act
- act on
- act up
- actual
- actually
- acute
- address
- adequately
- adjourn
- admission
- admit
- advance
- advanced
- advantage
- advantageous
- advise
- advocate
- affair
- afford
- afloat
- afraid
- after
- against
- age
- agenda
- aggregate
* * *el (f la, mpl los, fpl las) art determinado el is used instead of la before feminine nouns which are stressed on the first syllable and begin with “a” or “ha” (e.g. el agua, el hacha). Note that el combines with the prepositions a and de to produce the contracted forms al and del.1. [con valor especificador] the;el coche the car;la casa the house;los niños the children;el agua/hacha/águila the water/axe/eagle;fui a recoger a los niños I went to pick up the childrenla vida life;el hombre Man, human beings;los derechos de la mujer women's rights;los niños imitan a los adultos children copy adults;el pan es un alimento básico bread is a basic food;la mayoría de la gente no la conoce most people don't know her;vuelve el biquini bikinis are backse quitó los zapatos she took her shoes off;tiene el pelo oscuro he has dark hair;me han robado la maleta my suitcase has been stolen;se dieron la mano they shook handslos domingos vamos al cine we go to the movies (on) Sundays;llegaré el 1 de mayo [escrito] I'll arrive on 1 May;[hablado] I'll arrive on the first of May;son las siete it's seven o'clock;el año pasado/que viene last/next yearel Everest (Mount) Everest;la India India;La Haya The Hague;El Cairo Cairo;la España de la posguerra post-war Spainel señor/el doctor Juárez Mr/Doctor Juárez;los Amaya [matrimonio] Mr and Mrs Amaya, the Amayas;[familia completa] the Amayas, the Amaya family;los Austrias the Hapsburgs;el Hitler español the Spanish Hitler8. [con numerales, porcentajes, fracciones]el siete es mi número de la suerte seven's my lucky number;llegó el tercero he came third;el tercer piso the third floor;un aumento del 30 por ciento a 30 percent increase;la quinta parte (de) a fifth (of);el 20 por ciento (de) 20 percent (of)10. [con complemento especificativo]el/la del sombrero the one with the hat;los/las de azul [cosas] the blue ones;[personas] the ones in blue;he perdido el tren, cogeré el de las nueve I've missed the train, I'll get the nine o'clock one;el de aquí this one here;¿los del parque son amigos tuyos? were those people in the park friends of yours?;prefiero las del escaparate I prefer the ones in the window;los del fondo no se callan the people at the back won't shut upel mío mine;la tuya yours;los suyos theirsel/la mejor the best;es la mejor de la clase she's the best in the class, she's top of the class;los seleccionados realizarán un examen those chosen will sit an exam;el tonto de Ignacio se equivocó that idiot Ignacio got it wronges amante del buen comer she loves good food;me sienta mal el tener que decírtelo I don't like to have to tell you14. [con frases subordinadas][persona] whoever;el/la que [cosa] whichever;los/las que [cosas] whichever;[personas] whoever;coge el/los que quieras take whichever you like;el que más corra whoever runs fastest, the one who runs the fastest;las que quieran venir que levanten la mano those who want to come o anyone who wants to come should put their hand up;el que no te guste no quiere decir que sea malo the fact that you don't like him doesn't make him a bad person15. [con valor enfático]¡la pena que me dio verlo en ese estado! I felt so sorry for him when I saw him in that state!* * *elI art theII pron:el de … that of …;el de Juan Juan’s;el más grande the biggest (one);el que está … the one that is …* * *él pron: he, himél es mi amigo: he's my friendhablaremos con él: we will speak with himel pron, (referring to masculine nouns)1) : the onetengo mi libro y el tuyo: I have my book and yoursde los cantantes me gusta el de México: I prefer the singer from México2)el que : he who, whoever, the one thatel que vino ayer: the one who came yesterdayel que trabaja duro estará contento: he who works hard will be happyel, la art, pl los, las : thelos niños están en la casa: the boys are in the houseme duele el pie: my foot hurts* * *el det1. the¿qué te pareció el libro? what did you think of the book?2. (posesivo) my / your / his / her etcétera¿te has cortado el pelo? have you had your hair cut?3. (característica) the one¿cuál prefieres? el azul which one do you prefer? the blue one¡Ojo! Algunas veces no se traduce¿quieres salir el sábado? do you want to go out on Saturday?el Sr. García Mr. Garcíacon el que that... withen el que that... in
См. также в других словарях:
Cover — The purchase of a contract to offset a previously established short position. The New York Times Financial Glossary * * * ▪ I. cover cov‧er 1 [ˈkʌvə ǁ ər] noun [uncountable] 1. INSURANCE insurance against losing something or suffering damage,… … Financial and business terms
cover — Used to indicate the repurchase of previously sold contracts as, he covered his short position. Short covering is synonymous with liquidating a short position or evening up a short position. The CENTER ONLINE Futures Glossary The amount above… … Financial and business terms
cover — / kʌvə/ noun 1. the proportion of a target audience reached by advertising 2. the protection guaranteed by insurance ♦ to operate without adequate cover to operate without being protected by enough insurance ♦ to ask for additional cover to ask… … Dictionary of banking and finance
Outright Forward — A forward currency contract with a locked in exchange rate and delivery date. An outright forward contract allows an investor to buy or sell a currency on a specific date or within a range of dates. Foreign exchange forward contracts function in… … Investment dictionary
R101 — infobox Aircraft name = R101 type = Airship manufacturer = Royal Airship Works caption = designer = V.C. Richmond first flight = 4 October 1930Clarifyme|date=June 2008 introduction = retired = status = primary user = more users = produced =… … Wikipedia
RAKBANK — Type Public Joint Stock Company Industry Banking Financial services Headquarters Ras Al Khaimah, United Arab Emirates … Wikipedia
United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… … Universalium
china — /chuy neuh/, n. 1. a translucent ceramic material, biscuit fired at a high temperature, its glaze fired at a low temperature. 2. any porcelain ware. 3. plates, cups, saucers, etc., collectively. 4. figurines made of porcelain or ceramic material … Universalium
China — /chuy neuh/, n. 1. People s Republic of, a country in E Asia. 1,221,591,778; 3,691,502 sq. mi. (9,560,990 sq. km). Cap.: Beijing. 2. Republic of. Also called Nationalist China. a republic consisting mainly of the island of Taiwan off the SE coast … Universalium
Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… … Universalium
cañada — /keuhn yah deuh, yad euh/, n. Chiefly Western U.S. 1. a dry riverbed. 2. a small, deep canyon. [1840 50; < Sp, equiv. to cañ(a) CANE + ada n. suffix] * * * Canada Introduction Canada Background: A land of vast distances and rich natural resources … Universalium