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21 offen
offen adj 1. COMP open-ended, open; 2. GEN open; above board (rechtlich zulässig); plain-spoken, frank (Aussprache); 3. V&M over-the-counter, OTC* * *adj 1. < Comp> open-ended, open; 2. < Geschäft> open, rechtlich zulässig above board, Aussprache plain-spoken, frank; 3. <V&M> over-the-counter (OTC)* * *offen
(Ausschreibung) unlimited, (nicht chiffriert) uncoded, (eisfrei) open, clear, unblocked, (öffentlich) public, (sichtbar) apparent, visible, (Stelle) vacant, running, (Straße) clear, (nicht versiegelt) unsealed;
• offen stehend (Rechnung) open, unliquidated, unsettled, outstanding;
• Tür zu weiteren Verhandlungen offen halten to keep the door open for further negotiations;
• Frage offen lassen to leave a question undecided;
• offen legen to disclose, to reveal;
• vertrauliche Geschäftsabschlüsse offen legen to disclose secret transactions;
• noch offen stehen (Rechnung) to remain unpaid, to be outstanding;
• Wein offen verkaufen to sell wine on draught;
• offene Absage point-blank refusal;
• offene Bauweise detached building;
• offener Bestand (Abschreibungsmethode) open-end account;
• offene Datei (Computer) open file;
• offenes Depot safe custody (Br.) (custodianship, US) account;
• offener Dissens patent ambiguity;
• offenes Giro blank indorsement (endorsement);
• offener Güterwagen platform carriage (car, US), flat (gondola) car (US), goods truck (Br.), lorry (Br.);
• offene Handelsgesellschaft general (ordinary, US) partnership;
• offen stehendes Konto unsettled account;
• offene Kreditlinie unused credit line (US) (limit, Br.);
• offener Laden open shop;
• offener Markt open market;
• offene [laufende] Police floating (open, Br.) policy;
• offener Posten unpaid item, uncovered amount;
• offene-Posten-Buchführung open-item system;
• offene Rechnung current (running) account, (nicht bezahlt) unsettled account;
• offene Reserven (Rücklagen) declared (open) reserves;
• offener Scheck open cheque (Br.);
• auf offener See in the open sea, in mid-ocean;
• offene Stelle vacancy, vacant post;
• offene Stellen nicht mehr besetzen to freeze vacancies;
• Politik der offenen Tür betreiben (international) to open a door to agreements of international affairs;
• offene Verbindlichkeiten outstanding debts;
• offen ausgelegte Ware open display;
• offener Wechsel blank bill;
• offener Wettbewerb free-for-all, pure competition (US);
• offenes Zahlungsziel open terms;
• offene Zession absolute assignment. -
22 Davidson, Robert
[br]b. 18 April 1804 Aberdeen, Scotlandd. 16 November 1894 Aberdeen, Scotland[br]Scottish chemist, pioneer of electric power and builder of the first electric railway locomotives.[br]Davidson, son of an Aberdeen merchant, attended Marischal College, Aberdeen, between 1819 and 1822: his studies included mathematics, mechanics and chemistry. He subsequently joined his father's grocery business, which from time to time received enquiries for yeast: to meet these, Davidson began to manufacture yeast for sale and from that start built up a successful chemical manufacturing business with the emphasis on yeast and dyes. About 1837 he started to experiment first with electric batteries and then with motors. He invented a form of electromagnetic engine in which soft iron bars arranged on the periphery of a wooden cylinder, parallel to its axis, around which the cylinder could rotate, were attracted by fixed electromagnets. These were energized in turn by current controlled by a simple commutaring device. Electric current was produced by his batteries. His activities were brought to the attention of Michael Faraday and to the scientific world in general by a letter from Professor Forbes of King's College, Aberdeen. Davidson declined to patent his inventions, believing that all should be able freely to draw advantage from them, and in order to afford an opportunity for all interested parties to inspect them an exhibition was held at 36 Union Street, Aberdeen, in October 1840 to demonstrate his "apparatus actuated by electro-magnetic power". It included: a model locomotive carriage, large enough to carry two people, that ran on a railway; a turning lathe with tools for visitors to use; and a small printing machine. In the spring of 1842 he put on a similar exhibition in Edinburgh, this time including a sawmill. Davidson sought support from railway companies for further experiments and the construction of an electromagnetic locomotive; the Edinburgh exhibition successfully attracted the attention of the proprietors of the Edinburgh 585\& Glasgow Railway (E \& GR), whose line had been opened in February 1842. Davidson built a full-size locomotive incorporating his principle, apparently at the expense of the railway company. The locomotive weighed 7 tons: each of its two axles carried a cylinder upon which were fastened three iron bars, and four electromagnets were arranged in pairs on each side of the cylinders. The motors he used were reluctance motors, the power source being zinc-iron batteries. It was named Galvani and was demonstrated on the E \& GR that autumn, when it achieved a speed of 4 mph (6.4 km/h) while hauling a load of 6 tons over a distance of 1 1/2 miles (2.4 km); it was the first electric locomotive. Nevertheless, further support from the railway company was not forthcoming, although to some railway workers the locomotive seems to have appeared promising enough: they destroyed it in Luddite reaction. Davidson staged a further exhibition in London in 1843 without result and then, the cost of battery chemicals being high, ceased further experiments of this type. He survived long enough to see the electric railway become truly practicable in the 1880s.[br]Bibliography1840, letter, Mechanics Magazine, 33:53–5 (comparing his machine with that of William Hannis Taylor (2 November 1839, British patent no. 8,255)).Further Reading1891, Electrical World, 17:454.J.H.R.Body, 1935, "A note on electro-magnetic engines", Transactions of the Newcomen Society 14:104 (describes Davidson's locomotive).F.J.G.Haut, 1956, "The early history of the electric locomotive", Transactions of the Newcomen Society 27 (describes Davidson's locomotive).A.F.Anderson, 1974, "Unusual electric machines", Electronics \& Power 14 (November) (biographical information).—1975, "Robert Davidson. Father of the electric locomotive", Proceedings of the Meeting on the History of Electrical Engineering Institution of Electrical Engineers, 8/1–8/17 (the most comprehensive account of Davidson's work).A.C.Davidson, 1976, "Ingenious Aberdonian", Scots Magazine (January) (details of his life).PJGR / GW -
23 Effektenpreise
Effektenpreise
security prices;
• Effektenprovision stock-exchange commission;
• Effektenquittung stock receipt (Br.);
• Effektenrechnung stock (Br.) (security) account;
• Effektenregister securities ledger (Br.);
• Effektenrendite security (dividend) yield;
• Effektenreserven stock in reserve;
• Effektensammeldepot omnibus deposit;
• Effektenschalter bargain counter;
• Effektenspekulant stock adventurer (Br.), [stock]jobber, bargain hunter;
• Effektenspekulation stock-market speculation, bargain hunting, stock adventure (Br.);
• Effektenspekulationen auf längere Sicht long pull (US);
• Effektenstempel stamp duty (tax), consideration money (Br.), (Schlussnotenstempel) contract (transfer, US) stamp;
• Effektenstrazze securities journal (Br.) (blotter, US);
• Effektentermingeschäfte forward operations (transactions) in securities;
• Effektentransaktionen stockbroking [transactions], security (market, stockbroking) transactions;
• spekulative Effektentransaktion durchführen to take a flier (US);
• Effektentransaktion glattstellen to undo a bargain (Br.);
• Effektenübernahmegesellschaft underwriter;
• Effektenübertragung transfer of securities;
• Effektenumsatz transaction in securities;
• freihändiger Effektenverkauf over-the-counter trading (US), direct sale to the public;
• Effektenverkauf aus eigenen Beständen long sale;
• Effektenverkauf an Kapitalsammelstellen institutional selling;
• Effektenverkäufe sale of securities, security sales;
• Effektenverkäufer giver, securities salesman;
• Effektenverkaufsauftrag geben to authorize the sale of stocks (US);
• [unwiderruflich erteilte] Effektenverkaufsbefugnis stock power (US);
• Effektenverkehr stockbroking, stock-brokerage, stock and share business, market trading;
• stückeloser Effektenverkehr stock-market trading without transfer (US);
• außerbörslicher Effektenverkehr mit Kapitalsammelstellen institutional trading;
• ausgewogen angelegtes Effektenvermögen balanced portfolio of assets;
• Effektenvermögen einer Bank bank portefeuille;
• Effektenverwahrung safekeeping (US) (safe custody, Br.) of securities;
• Effektenverwalter portfolio manager;
• Effektenverwaltung (Banken) safe deposit (custody of securities, Br.), custodianship (US), management of securities, (Kapitalanlagegesellschaft) portfolio management;
• Effektenverwertungsgesellschaft securities company (US);
• Effektenverzeichnis statement of securities, securities register (US), deposit list (US), memorandum of deposits (US);
• Effektenverzinsung current yield;
• ausmachender Effektenwert cost of securities;
• Effektenzinsen interest on securities. -
24 перенос сальдо
сальдо счета; остаток на счете — balance of the account
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25 приблизительное сальдо
сальдо счета; остаток на счете — balance of the account
Русско-английский большой базовый словарь > приблизительное сальдо
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26 Macintosh, Charles
[br]b. 29 December 1766 Glasgow, Scotlandd. 25 July 1843 Dunchattan, near Glasgow, Scotland[br]Scottish inventor of rubberized waterproof clothing.[br]As the son of the well-known and inventive dyer George Macintosh, Charles had an early interest in chemistry. At the age of 19 he gave up his work as a clerk with a Glasgow merchant to manufacture sal ammoniac (ammonium chloride) and developed new processes in dyeing. In 1797 he started the first Scottish alum works, finding the alum in waste shale from coal mines. His first works was at Hurlet, Renfrewshire, and was followed later by others. He then formed a partnership with Charles Tennant, the proprietor of a chemical works at St Rollox, near Glasgow, and sold "lime bleaching liquor" made with chlorine and milk of lime from their bleach works at Darnley. A year later the use of dry lime to make bleaching powder, a process worked out by Macintosh, was patented. Macintosh remained associated with Tennant's St Rollox chemical works until 1814. During this time, in 1809, he had set up a yeast factory, but it failed because of opposition from the London brewers.There was a steady demand for the ammonia that gas works produced, but the tar was often looked upon as an inconvenient waste product. Macintosh bought all the ammonia and tar that the Glasgow works produced, using the ammonia in his establishment to produce cudbear, a dyestuff extracted from various lichens. Cudbear could be used with appropriate mordants to make shades from pink to blue. The tar could be distilled to produce naphtha, which was used as a flare. Macintosh also became interested in ironmaking. In 1825 he took out a patent for converting malleable iron into steel by taking it to white heat in a current of gas with a carbon content, such as coal gas. However, the process was not commercially successful because of the difficulty keeping the furnace gas-tight. In 1828 he assisted J.B. Neilson in bringing hot blast into use in blast furnaces; Neilson assigned Macintosh a share in the patent, which was of dubious benefit as it involved him in the tortuous litigation that surrounded the patent until 1843.In June 1823, as a result of experiments into the possible uses of naphtha obtained as a by-product of the distillation of coal tar, Macintosh patented his process for waterproofing fabric. This comprised dissolving rubber in naphtha and applying the solution to two pieces of cloth which were afterwards pressed together to form an impermeable compound fabric. After an experimental period in Glasgow, Macintosh commenced manufacture in Manchester, where he formed a partnership with H.H.Birley, B.Kirk and R.W.Barton. Birley was a cotton spinner and weaver and was looking for ways to extend the output of his cloth. He was amongst the first to light his mills with gas, so he shared a common interest with Macintosh.New buildings were erected for the production of waterproof cloth in 1824–5, but there were considerable teething troubles with the process, particularly in the spreading of the rubber solution onto the cloth. Peter Ewart helped to install the machinery, including a steam engine supplied by Boulton \& Watt, and the naphtha was supplied from Macintosh's works in Glasgow. It seems that the process was still giving difficulties when Thomas Hancock, the foremost rubber technologist of that time, became involved in 1830 and was made a partner in 1834. By 1836 the waterproof coat was being called a "mackintosh" [sic] and was gaining such popularity that the Manchester business was expanded with additional premises. Macintosh's business was gradually enlarged to include many other kinds of indiarubber products, such as rubber shoes and cushions.[br]Principal Honours and DistinctionsFRS 1823.Further ReadingG.Macintosh, 1847, Memoir of Charles Macintosh, London (the fullest account of Charles Macintosh's life).T.Hancock, 1957, Narrative of the Indiarubber Manufacture, London.H.Schurer, 1953, "The macintosh: the paternity of an invention", Transactions of the Newcomen Society 28:77–87 (an account of the invention of the mackintosh).RLH / LRD -
27 дебетовый сальдо
сальдо счета; остаток на счете — balance of the account
Бизнес, юриспруденция. Русско-английский словарь > дебетовый сальдо
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28 конечный сальдо
сальдо счета; остаток на счете — balance of the account
Бизнес, юриспруденция. Русско-английский словарь > конечный сальдо
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29 кредитовый сальдо
сальдо счета; остаток на счете — balance of the account
Бизнес, юриспруденция. Русско-английский словарь > кредитовый сальдо
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30 маргинальный сальдо
сальдо счета; остаток на счете — balance of the account
Бизнес, юриспруденция. Русско-английский словарь > маргинальный сальдо
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31 общий сальдо
сальдо счета; остаток на счете — balance of the account
Бизнес, юриспруденция. Русско-английский словарь > общий сальдо
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32 сальдо
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33 Erträge
Erträge mpl GEN income* * ** * *Erträge
proceeds, earnings, gains, (Kapitalanlagegesellschaft) income, profits;
• geringe Erträge abwerfend short on profit;
• ähnliche Erträge similar income;
• anfallende Erträge incoming profits;
• wieder angelegte Erträge reinvested earnings;
• antizipative Erträge (Bilanz) accrued income (revenue);
• künstlich aufgeblähte Erträge artificially swollen profits;
• ausgewiesene Erträge reported earnings;
• ausschüttungsfähige Erträge distributable earnings;
• außerordentliche (außergewöhnliche) Erträge extra[ordinary] profits, extraordinary income, income of non-recurring nature (Br.), non-recurrent income (Br.);
• außerordentliche und betriebsfremde Erträge extraordinary and outside (non-operating) income (revenue);
• betriebsfremde Erträge non-operating revenues;
• einbehaltene Erträge retained earnings (US);
• im Voraus eingegangene Erträge (Bilanz) deferred [credits to] (unearned) income (US), deferred revenue (US);
• einmalige Erträge non-recurrent receipts (income, Br.);
• geringfügige Erträge drab earnings;
• industrielle Erträge fruits of industry;
• zur Ausschüttung kommende Erträge distributable income;
• laufende Erträge current revenues;
• niedrige Erträge low level of yields;
• periodenfremde Erträge (Bilanz) periodic income;
• private Erträge internal effects;
• rückläufige Erträge decreasing returns;
• schrumpfende Erträge diminishing returns;
• sonstige Erträge (Bilanz) other income (revenue);
• nicht überwiesene Erträge unremitted earnings;
• der Quellenbesteuerung unterliegende Erträge income received under deduction of tax at source;
• verschiedene Erträge (Bilanz) miscellaneous income;
• zukünftige Erträge future earnings;
• zunehmende Erträge increasing returns;
• Erträge aus dem Abgang von Gegenständen des Anlagevermögens gains from sale of plant property;
• Erträge vor Abzug der Steuern profits before taxation;
• Erträge des Amortisationsfonds sinking-fund income;
• Erträge aus der Auflösung von Sonderposten mit Rücklageanteil transfers from special reserves;
• Erträge aus Beteiligungen (Bilanz) income on investments (from affiliates), investment profit;
• Erträge aus Dienstleistungen income from service transactions;
• Erträge aus dem Dienstleistungsgeschäft earnings on services, service earnings;
• in Dollar angelegte Erträge aus dem Erdölgeschäft petrodollar deposits;
• Erträge aus anderen Finanzanlagen income from other investments;
• Erträge aus Gewinnabführungsverträgen income from profit-transfer agreements;
• Erträge gemäß Gewinn- und Verlustrechnung receipts as per profit-and-loss account;
• Erträge aus vorgenommenen Investitionen investment revenue (Br.);
• Erträge aus auswärtigen Investitionsvorhaben earnings on investments abroad;
• Erträge aus Kapitalanlagen profits from capital;
• Erträge von Rentenpapieren bond market yields;
• Erträge von Tochtergesellschaften income from affiliates;
• Erträge aus dem Warengeschäft merchandise earnings;
• laufende Erträge aus Wertpapieren current receipts from securities;
• Erträge aus Zuschreibungen auf Gegenstände des Anlagevermögens (Bilanz) valuation adjustment of plant property and investment;
• gute Erträge abwerfen to yield well;
• den Buchwert übersteigende Erträge abwerfen to yield a profit over the book value;
• Erträge nicht entnehmen und im Geschäft wieder anlegen to plough (plow, US) back earnings into business, to retain in the business (US);
• kaufmännisch betrachtet im Anfangsstadium geringe Erträge aufweisen to have low initial yields in commercial terms;
• weiterhin gute Erträge erwirtschaften to maintain its good earnings position;
• im nächsten Geschäftsjahr nur mit Mühe Erträge erwirtschaften to run into more earning troubles next year;
• Erträge in Staatsbetrieben erwirtschaften to run state enterprises on an economic basis;
• Erträge erzielen to draw profits;
• Erträge lediglich buchungstechnisch erzielen to show earnings by mere bookkeeping devices;
• Erträge ansteigen lassen to boost earnings;
• Erträge der Privatwirtschaft enorm zurückgehen lassen to plunge private industry into pitifully low earnings;
• Erträge aus seiner Kommanditbeteiligung als persönliches Einkommen versteuern to report one’s prorata share of a limited partnership as one’s own income. -
34 Kapitalstärke
Kapitalstärke
financial strength, sound financial position;
• Kapitalsteuer capital levy, tax on capital;
• vom Finanzamt zurückzuerstattender Kapitalsteueranteil net rate of tax (Br.);
• Kapitalsteuerung investment control;
• Kapitalstock capital fund;
• Kapitalstrom capital flow;
• Kapitalströme umleiten (umlenken) to redirect capital;
• Kapitalstruktur capital (financial) structure, capital position (construction);
• Kapitalstrukturschema set-up;
• Kapitalstrukturverhältnis capital structure ratio;
• Kapitalsuche search for capital;
• auf Kapitalsuche sein to scratch around for funds;
• Kapitalsumme capital [sum], principal, (Versicherung) insurance principal;
• Kapitaltilgung redemption of principal, capital redemption;
• Kapitaltransaktion capital transaction;
• Kapitaltransfer[ierung] transfer of capital [stock], capital transfer;
• Kapitalübernahmeplan für Arbeitnehmer employee stock ownership plan (US);
• Kapitalüberschuss redundant capital, capital surplus (US);
• Kapitalüberschussposten capital surplus item (US);
• Kapitalübertragung, Kapitalüberweisung transfer of capital [stock], remittance of capital, capital transfer;
• Kapitalumdisposition reinvestments, capital movement;
• Kapitalumdispositionen vornehmen to reinvest;
• Kapitalumgruppierung regrouping of capital;
• Kapitalumlauf circulation of capital;
• Kapitalumlenkung redirection of capital;
• Kapitalumschichtung regrouping of capital;
• Kapitalumschlag capital sales (turnover);
• Kapitalumschlagshäufigkeit sales volume rate, total assets turnover;
• Kapitalumschlagsplatz financial centre (Br.) (center, US);
• Kapitalumschlagsverhältnis capital turnover rate;
• Kapitalumstellung (AG) reorganization;
• Kapitalumstrukturierung capital reconstruction;
• Kapitalveränderung capital change;
• Kapitalverbindlichkeit capital liability (commitment);
• Kapitalverbindungen capital connections;
• Kapitalverbrauch capital consumption;
• Kapitalverflechtung[en] capital (financial) interrelation, capital link (connections), interlacing of capital;
• internationale Kapitalverflechtung interpenetration of capital markets;
• Kapitalverflüssigung liberation of capital;
• Kapitalverhältnis capital ratio;
• Kapitalverkehr movement of capital, capital movement (transactions);
• freier Kapitalverkehr free movement of capital;
• Kapitalverkehr beschränken to restrict the free movement of capital;
• Kapitalverkehrssteuer [etwa] transfer tax (US), transfer stamp tax (Br.);
• Kapitalverknappung tightness of money, lack of capital;
• Kapitalverlagerung capital flow, shifting of capital;
• Kapitalverlust capital loss, leakage;
• Kapitalverlustkonto capital loss account;
• Kapitalverlustreserve investment reserve fund;
• Kapitalvermehrung increase of share capital (Br.) (capital stock, US);
• Kapitalverminderung writing off, cut (impairment) of capital, capital reduction (US);
• Kapitalvermögen property of a capital nature, funded property, capital assets (sum), wealth fund, (Einkommensteuerformular) shares and securities, (Kapitalanlagegesellschaft) investment estate;
• Kapitalverpfändungen charges on capital;
• wechselseitige Kapitalverpflechtung cross ownership;
• Kapitalverpflichtungen capital liabilities (commitments), deficiency to owners;
• Kapitalverschlechterung capital impairment;
• Kapitalverschleiß capital depreciation;
• Kapitalverschuldung capital liability;
• Kapitalversicherung endowment insurance (assurance, Br.);
• Kapitalversicherung auf den Erlebensfall pure endowment insurance (assurance, Br.);
• Kapitalversicherung mit bestimmter Verfallzeit insurance for a fixed term;
• Kapitalversicherungsgesellschaft stock insurance corporation (US);
• Kapitalversorgung provision (supply) of capital, capital supply;
• Kapitalverteilung distribution of capital, (Anlagen zu Kapital) current ratio;
• Kapitalverwaltung fund administration, cash management;
• Kapitalverwaltungsgesellschaft investment trust;
• Kapitalverwässerung watering of stock, stock watering;
• Kapitalverwendung capital appropriation, employment of capital, application (employment) of funds;
• anderweitige Kapitalverwendung displacement of funds;
• Kapitalverwendungsnachweis statement of application of funds, capital reconciliation statement (Br.);
• Kapitalverwertung capital investment;
• Kapitalverzehr depreciation of capital, capital depreciation (consumption).
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См. также в других словарях:
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