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81 Kreditoren
Kreditoren mpl RW accounts payable, (BE) creditors* * ** * *Kreditoren
creditors, (Bilanz) accounts due (payable);
• fiktive Kreditoren fictitious liabilities;
• verschiedene Kreditoren sundry creditors;
• Kreditoren und Debitoren assets and liabilities, accounts payable and accounts receivable (US);
• Kreditoren aus Hypotheken mortgage due (payable, US);
• Kreditorenin laufender Rechnung account current creditors;
• Kreditoren aus Schuldverschreibungen bonds payable (US);
• Kreditoren aus Wechseln bills (notes) payable (US);
• Kreditorenauszug accounts payable remittance (US);
• Kreditorenbuch creditors’ (purchase) ledger;
• Kreditorenbuchhalter voucher (accounts payable, US) clerk;
• Kreditorenbuchhaltung accounts payable department (US);
• Kreditorenjournal purchase register;
• Kreditorenkonto creditor account;
• Kreditorenverzeichnis list of creditors, schedule of accounts payable (US). -
82 Giro
Giro n BANK giro* * *n < Bank> giro* * *Giro
endorsement, indorsement, credit transfer;
• mit Giro versehen endorsed, indorsed;
• ohne Giro unendorsed, unindorsed;
• Giro bestätigt endorsement (indorsement) confirmed;
• Giro fehlt endorsement (indorsement) required;
• Giro ungenau endorsement (indorsement) irregular;
• bedingtes Giro conditional endorsement (indorsement);
• beschränktes Giro restrictive (qualified) endorsement (indorsement), conditional indorsement;
• fehlendes Giro lack of endorsement (indorsement);
• gewöhnliches Giro regular endorsement (indorsement);
• offenes Giro blank endorsement (indorsement);
• unbeschränktes Giro absolute endorsement (indorsement);
• ungenaues Giro irregular endorsement (indorsement);
• volles Giro direct indorsement;
• Giro einer Bank bank indorsement;
• Giro ohne Verbindlichkeit endorsement (Br.) (indorsement) without recourse, qualified indorsement;
• durch Giro übertragen to transfer by endorsement (indorsement);
• mit Giro versehen to endorse, to indorse;
• Giro verweigern to refuse to back a bill;
• durch Giro zurückgeben to endorse (indorse) back;
• Giroabschnitt bank slip;
• Giroabteilung check (cheque, Br., clearing, transferred accounts) department;
• Giroausgleichsstelle clearinghouse;
• Girobank deposit clearing (transfer) bank, bank of circulation, clearing (cheque) bank (Br.);
• Girobestätigung confirmation of indorsement;
• Girobuch passbook;
• Giroeinlagen clearing-bank deposits;
• Girofälschung forged endorsement (indorsement);
• Girogläubiger bill creditor;
• Giroguthaben credit (current account) balance (US);
• Giroguthaben der Wirtschaft private-sector current bank accounts;
• Girokasse clearinghouse;
• Girokonto drawing (check[ing], US, cheque, Br., clearing, running, transfer, current, Br.) account;
• kostenlos verzinstes Girokonto free interest-earning checking account;
• Girokonto bei der Landeszentralbank Federal Reserve Bank account (US);
• Girokontor clearinghouse;
• Girokunde checking account depositor, current account customer (US);
• Girokundschaft clearing bank customers;
• Giroobligo contingent liability of bills discounted;
• Giroprovision transfer commission;
• Girorechnung drawing (checking) account;
• Giro sammeldepot, Girosammelverwahrung collective (omnibus) deposit;
• Giroscheck clearinghouse check (US) (cheque, Br.);
• Girostelle clearinghouse;
• Girostempel transfer (indorsement) stamp;
• Girosystem clearinghouse (check, US) system;
• Giroüberweisung bank transfer (giro, Br.);
• Giroverband clearinghouse association;
• Giroverbindlichkeiten (Bilanz) liabilities on account of endorsements, contingent liabilities on bills discounted (Br.);
• aus Giroverbindlichkeiten schulden to be contingently indebted;
• Giroverkehr transfer business, [business of] clearing, clearing system;
• allgemeiner Giroverkehr general clearing;
• Girovertrag clearing agreement;
• Girowesen cheque (Br.) (check, US) system, clearinghouse business;
• Girozahlung bank transfer;
• Girozentrale clearinghouse (Br.), girobank;
• Girozettel bank slip;
• Girozusätze additions to indorsement. -
83 Konto
Konto n (Kto.) 1. BANK account, a/c; relationship (in relationship banking); 2. RW, V&M account, a/c • à Konto BANK account of, a/o, on account, o/a • auf Konto von BANK account of, a/o • ein Konto abfragen BANK, COMP, SOZ query an account (effiziente elektronische Einblicknahme der Finanz- und Sozialversicherungsbehörden in die Kontenstammdaten der Kunden deutscher Banken ohne Vorabinformation der Betroffenen; from May 2005 financial and social security agencies have the right to detect accounts and gain an insight into master data of account holders) • einem Konto einen Betrag gutschreiben BANK credit a sum to an account, pay a sum into an account • kein Konto BANK no-account, n/a • Konto abschließen BANK, RW balance an account • Konto abstimmen BANK, FIN, RW balance an account, rule off, reconcile an account • Konto ausgleichen BANK, FIN, RW balance an account, settle an account, offset an account • per Konto BANK account of, a/o* * *n (Kto.) 1. < Bank> account (a/c) ; relationship (in relationship banking) ; 2. <Rechnung, V&M> account (a/c) ■ à Konto < Bank> account of (a/o), on account (o/a) ■ auf Konto von < Bank> account of (a/o) ■ Konto abschließen <Bank, Finanz, Rechnung> balance an account ■ Konto abstimmen <Bank, Finanz, Rechnung> balance an account, rule off, reconcile an account ■ Konto ausgleichen <Bank, Finanz, Rechnung> balance an account, settle an account, offset an account ■ einem Konto einen Betrag gutschreiben < Bank> credit a sum to an account, pay a sum into an account ■ kein Konto < Bank> no-account (n/a) ■ per Konto jarg < Bank> account of (a/o)* * *Konto
account, (Guthaben) balance;
• a Konto [received] on account, a vista;
• zum Ausgleich eines Kontos to settle (in settlement of) an account;
• abgerechnetes Konto settled account;
• abgeschlossenes Konto closed account, account ruled off;
• abgetretenes Konto assigned account (US);
• abhebeberechtigtes Konto withdrawable account;
• allgemeines Konto general account;
• als sicher angesehenes Konto well-regarded account;
• ausgeglichenes Konto balanced account;
• belastetes Konto account debited, debited account;
• Konto beschlagnahmt account attached (US);
• lange bestehendes Konto long-standing account;
• debitorisches Konto debit (debtor) account;
• eingefrorenes Konto frozen (blocked) account;
• erkanntes Konto account credited;
• fiktives Konto fictitious (proforma) account;
• fingiertes Konto pro-forma (fictitious) account;
• frisiertes Konto wangled account;
• gebundenes Konto time deposit;
• gedecktes Konto secured account;
• ungenügend gedecktes Konto overextended account (US);
• debitorisch geführtes Konto debit (debtor) account;
• hilfsweise geführtes Konto adjunct account;
• im Inland geführtes Konto inland account;
• kreditorisch geführtes Konto non-borrowing account;
• gemeinsames Konto participation account;
• gemeinschaftliches Konto joint account;
• beim Drittschuldner gepfändetes Konto garnishee account;
• gesperrtes Konto blocked account (deposit);
• internes Konto internal account;
• kein Konto no account (n/a);
• kreditorisches Konto creditor account;
• laufendes Konto current (working, personal, running, continuing, check[ing], US, drawing, US, open, US) account, demand deposit (US);
• lebendes Konto personal (customer’s) account;
• normales Konto ordinary account;
• offenes Konto open (current, check[ing], US, drawing) account;
• offen stehendes Konto open (unsettled) account;
• persönliches (privates) Konto private account;
• provisorisches Konto interim (provisional) account;
• reguliertes Konto settled account;
• revolvierendes Konto revolving account;
• tägliches Konto account current, check[ing] account (US);
• totes Konto (Depot) securities ledger, (Sachkonto) nominal (US) (impersonal, Br.) account, (umsatzloses) sleeping (inactive, dead, Br.) account;
• transitorisches Konto suspense (suspended) account;
• überzogenes Konto overdrawn account, overdraft;
• umsatzloses (unbewegtes) Konto dormant (broken, inactive, dead, Br., inoperative, Br.) account, inactive account (US);
• umsatzträchtiges Konto active (unbroken) account;
• unpersönliches Konto impersonal (Br.) (nominal) account;
• unverzinsliches Konto account bearing no interest, non-interest-bearing account;
• versichertes Konto insured account (US);
• verzinsliches Konto interest-bearing account;
• vorjähriges Konto last year’s account;
• vorläufiges Konto suspense (provisional) account;
• zediertes Konto assigned account (US);
• zinstragendes Konto interest-bearing account;
• zweckgebundenes (zweckbestimmtes) Konto earmarked account;
• Konto Abschreibungen depreciation account;
• Konto für Abschreibungsrücklagen depreciation reserve account;
• Konto der Anlagewerte fixed-asset (capital) account;
• Konto des Ausstellers drawer’s account;
• Konto Beteiligungen investment account;
• Konto für Diverse sundries (sundry persons’, Br.) account;
• Konto für nachträglich eingegangene Dubiosen bad-debts collected account (US);
• Konto für Gelder der öffentlichen Hand, Konto für staatliche (öffentliche) Gelder public account (Br.);
• Konto eines nicht entlasteten Gemeinschuldners account with an undischarged bankrupt;
• Konto der Hauptniederlassung head-office account;
• laufendes Konto mit ständigem Kreditsaldo credit account;
• Konto mit Kündigungsfrist fixed (time, US) deposit;
• Konto einer Organgesellschaft intercompany account;
• Konto für Privatentnahmen drawing account;
• Konto für Sonderziehungen (Weltwährungsfonds) special drawing account;
• Konto beim Stammhaus head-office account;
• Konto mit häufigen (hohen) Umsätzen active account;
• Konto für kurzfristige Verbindlichkeiten liability account;
• Konto zur vorläufigen Verbuchung unklarer Posten over and short account;
• Konto Verschiedenes sundries journal;
• Konto, aus dem die Verwendung des Reingewinns ersichtlich ist appropriation account;
• Konto überfälliger Wechsel bills overdue account;
• Konto für laufende Zahlungen budget account;
• Konto zweifelhafter Zinseingänge reserve (suspense, Br.) interest account;
• von seinem Konto abheben to draw (make a draft) on one’s account;
• Konto abrechnen to settle (balance) an account;
• Kontoabschließen to balance (close [and rule], run off, post) an account;
• Konto alimentieren to place an account in funds;
• Konto anlegen to open an account [with];
• Betrag auf jds. Konto anweisen to have an account credited to s. one’s account;
• Konto aufgliedern to analyse (break down, US) an account;
• Konto aufheben (auflösen) to eliminate (close) an account;
• sein Konto auflösen to withdraw one’s account;
• Konto aufstellen to make up an account;
• Konto ausgleichen to balance (settle) an account, (begleichen) to quit scores, to settle (discharge) an account;
• Konto zugeteilt bekommen to be assigned an account;
• Konto belasten to debit an account, to pass to the debit of (charge against) an account;
• Konto mit einem Betrag belasten to pass an account (place a sum) to the debit of an account;
• jds. Konto mit einem Betrag belasten to charge an amount to s. one’s account, to place a sum to s. one’s debit;
• Konto mit sämtlichen Kosten belasten to charge an account with all the expenses;
• Konto bereinigen to clear up an account;
• Richtigkeit eines Kontos bestätigen to verify an account;
• Konto debitieren to pass (place) to the debit of (debit) an account;
• Konto dotieren to place an account in funds;
• Konto durchsehen to go over an account;
• Konto einrichten to open an account [with];
• auf ein Konto einzahlen to pay into an account;
• Betrag auf jds. Konto einzahlen to pay in a sum to s. one’s credit;
• Konto entlasten to approve an account;
• Konto mit dem Gegenwert erkennen to credit the proceeds to an account;
• Konto eröffnen to open an account;
• Konto bei einer Bank zugunsten von... eröffnen to open an account with a bank to the favo(u)r of...;
• Konto für j. errichten to open an account in s. one’s name;
• auf einem Konto erscheinen (figurieren) to appear in an account;
• Konto führen to keep an account;
• Konto glattstellen to discharge (settle) an account;
• einem Konto gutschreiben to credit (pass, place to the credit of) an account;
• Konto bei einer Bank haben to have a bank account (an account with a bank);
• sein Konto überzogen haben to have an overdraft;
• über ein Konto mittels Scheckkarte verfügen können to hold an account under current check-card arrangements;
• Konto kreditieren to pass (place) to the credit of an account;
• Konto kündigen to call up an account;
• Konto anwachsen lassen to run up an account;
• Konto unausgeglichen lassen to let an account stand over;
• Konto löschen to close and rule an account;
• um Errichtung eines Kontos nachsuchen to solicit for an account;
• auf Konto nehmen to take on credit;
• Konto pfänden to garnish (attach, US) the balance of an account;
• Konto prüfen to analyse (check, examine) an account;
• Konto regulieren to regulate an account, to even up an account in funds;
• Konto saldieren to balance an account;
• [faules] Konto versuchsweise sanieren to nurse an account (Br.);
• Konto schließen to close an account;
• auf jds. Konto setzen to pass (put down) to s. one’s account;
• Konto sperren to block (freeze) an account;
• Konto überprüfen to go over an account;
• Geld auf ein anderes Konto überschreiben to transfer money to another account;
• sein Konto überschreiten (überziehen) to overdraw (overcheck, US) one’s account, to make an overdraft (US), (fam.) to overdraw the badger (Br.);
• sein Konto nur begrenzt überziehen to keep one’s overdraft within reasonable limits;
• Konto laufend überziehen to run up overdrafts (US);
• Konto unterhalten to maintain (keep, operate) an account
• Konto bei einer Bank unterhalten to have (hold) an account with a bank;
• Konto bei der Landeszentralbank unterhalten to have a deposit account with the Federal Reserve Bank (US);
• auf ein Konto verbuchen to enter into an account;
• über jds. Konto verfügen to sign on s. one’s account;
• Saldo eines Kontos ziehen to balance an account;
• einem Konto zuschlagen to add to an account;
• Kontoabhebung drawing on an account;
• beabsichtigte Kontoabhebung einen Monat vorher anzeigen to give one month’s notice of withdrawal;
• Kontoabhebung vornehmen to make a draft on (withdraw from) one’s account, to draw on an account;
• Kontoabrechnung computation of account, (Bankauszug) bank reconciliation statement;
• Kontoabrechnung nicht anerkennen to question the computation of an account;
• Kontoabschluss closing [of an account], balancing (making up) the account, rest (Br.);
• halbjähriger Kontoabschluss accounts to be settled every six months;
• Kontoabstimmung bank reconciliation;
• Kontoabtretung assignment of an account;
• Kontoabwicklung running of an account;
• Kontoänderung change of account;
• Kontoanerkennung approval of account;
• Konto anreicherung feeding of an account;
• Kontoauflösung closing (elimination, US) of an account;
• Kontoaufstockung buildup of an account;
• Kontoauftrag account mandate;
• Kontoausgleich account balance.
auftauen, Konto
to unfreeze an account;
• eingefrorenen Kredit auftauen to unblock a frozen credit.
entsperren, Konto
to deblock (unblock) an account.
Konto, aus dem die Verwendung des Reingewinns ersichtlich ist
appropriation account -
84 Guthaben
Guthaben n BANK credit balance, balance* * *n < Bank> credit balance, balance* * *Guthaben
holding, (Anlagevermögen) assets, (Bilanz) money owing to us, accounts receivable (US), receivables (US), (Konto) credit [balance], money on account, balance in s. one’s favo(u)r, deposit account (balance) (US);
• im Guthaben (Bankbilanz) to the good;
• ohne Guthaben without funds in hand;
• täglich abhebbares Guthaben call money, daily balance;
• anticipative Guthaben deferred credits [to income];
• aufgelaufenes Guthaben accumulated credit balance;
• ausländische Guthaben foreign-owned balances;
• ausreichendes Guthaben (Scheck) sufficient funds, sufficiency of funds;
• nicht ausreichendes Guthaben insufficient funds;
• ausstehende Guthaben receivable assets (US);
• dubiose Guthaben doubtful accounts;
• eingefrorene Guthaben frozen assets;
• sofort einlösbare Guthaben liquid (quick, US) assets;
• nicht voll einbringlich erscheinende Guthaben non-redeemable assets;
• täglich fälliges Guthaben current (demand, US, sight) deposit;
• nicht flüssige Guthaben frozen assets;
• Ihr gegenwärtiges Guthaben amount (balance) standing to your credit;
• gesperrtes Guthaben blocked credit balance, frozen assets;
• illiquide Guthaben frozen assets;
• kein Guthaben no assets (effects), no [sufficient] funds;
• kompensationsfähige Guthaben clearing items;
• laufendes Guthaben cash on current account;
• privates Guthaben private deposit;
• restliches Guthaben remaining credit balance;
• transitorische Guthaben deposits in transit;
• umsatzloses Guthaben dormant balance;
• ungenügendes Guthaben insufficient funds;
• unterhaltenes Guthaben credit balance maintained;
• nicht von Banken unterhaltene Guthaben (Bilanz) individual deposits;
• bei der Zentralnotenbank unterhaltene Guthaben (Bilanz) deposits with the central bank;
• unzureichendes Guthaben insufficient balance;
• verbleibendes Guthaben remaining balance;
• verfügbares Guthaben amount standing to the credit, available balance (funds);
• frei verfügbare Guthaben free assets;
• jederzeit verfügbares Guthaben money at call, call money, sight deposits;
• zinsloses Guthaben free balance;
• Guthaben im Ausland foreign deposits;
• Guthaben bei einer Bank bank balance, deposit in a bank;
• Guthaben bei [anderen] Banken (Bilanz) due from banks;
• Guthaben bei Bausparkassen deposits with building societies;
• Guthaben der Bundesnotenbank public funds (Br.);
• Guthaben bei anderen Etatstiteln due from other funds;
• Guthaben bei Finanzinstituten (Bankbilanz) balances with financial institutions;
• Guthaben der öffentlichen Hände public deposits (Br.);
• Guthaben auf Inkassokonto bills for collection;
• Guthaben auf Kontokorrentkonto (Bankbilanz) deposits by customers;
• Guthaben bei Kreditinstituten (Bankbilanz) cash in banks (at bankers);
• Guthaben privater Kundschaft (Bankbilanz) deposits by customers, individual deposits;
• freie Guthaben bei der Landeszentralbank free reserves (US);
• Guthaben staatlicher Stellen (des Staates) government (US) (public, Br.) deposits;
• Guthaben in konvertierbarer Währung Eurocurrency;
• Guthaben auf einen Monat fest anlegen to fix a deposit for 30 days’ notice;
• Guthaben aufweisen to show a credit balance;
• Guthaben auf zwei Monate festlegen to fix a deposit for two months;
• eingefrorene Guthaben freigeben to deblock frozen accounts, to unfreeze funds;
• Guthaben pfänden to garnish an account;
• als jds. Guthaben ausgewiesen sein to stand to s. one’s credit;
• Guthaben sperren to block an account;
• bei der Notenbank zinslos Guthaben unterhalten to maintain balances interest-free with the central bank;
• Guthabenabzug withdrawal of deposits, outflow of funds;
• wiederaufladbare Guthabenkarte prepaid card;
• Guthabenklausel (Bankwesen) sufficient-funds clause;
• Guthabenkonto credit [balance], [bank] deposit account (balance);
• Guthabenposten credit item;
• Guthabensaldo account showing a credit balance, balance due to us (receivable, US), deposit (credit bank) balance;
• Guthabenscheck ausschreiben to issue a check (US) (cheque, Br.) against an account;
• Guthabenübertragung assignment of funds. -
85 дебиторская задолженность клиентов по открытому счету
1. accounts due from customers" счета — bad accounts
2. accounts due to customersсчет, не принадлежащий конкретному лицу — impersonal account
Русско-английский большой базовый словарь > дебиторская задолженность клиентов по открытому счету
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86 оплачивать счет
1. settle the accountсчет, не принадлежащий конкретному лицу — impersonal account
2. settling the accountсчета дебиторов; дебиторы по расчётам — accounts receivable
состояние счета; состояние финансов — status of the account
3. settle account" счета — bad accounts
4. settling accountсчета кредиторов; кредиторы по расчётам — accounts payable
записал на счет; записанный на счет — passed to an account
Бизнес, юриспруденция. Русско-английский словарь > оплачивать счет
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87 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) -
88 regnskap
* * *pl. accounts subst. [ årsregnskap] annual accounts, financial statements subst. US ofte: income statement, statement of earnings subst. [ utenriksregnskap] balance of payments, external account, external/foreign balance (føre regnskap) keep track (føre regnskap) keep accounts, keep score (gjøre opp et regnskap) settle an account [ resultat-] profit and loss account/statement [ kostnads-] cost accounts [ nasjonal-] national accounts [ prosess-] process method of cost accounting, process costing [ ordre-] job costing [ konsern-] consolidated/group accounts [ verdiskapnings-] value added statement (kreve noen til regnskap) call somebody to account US: (justert regnskap) price level (adjusted) accounting (justert regnskap) inflation el. current cost accounting -
89 rachun|ek
Ⅰ m (G rachunku) 1. (obliczenie) calculation- wykonała prosty rachunek pamięciowy she made a. did a simple calculation in her head- on jest biegły w rachunkach he’s quick at figures a. good with numbers- rachunek się nie zgadza the sums don’t tally a. add up2. (konto bankowe) account- na czyimś rachunku in sb’s account- otworzyć rachunek to open an account3. (podsumowany spis należności) bill- słony rachunek an exorbitant bill- rachunek za elektryczność/gaz an electricity/a gas bill- wystawić rachunek to make out a bill- uregulować rachunek to pay a. settle an account, to pay the bill; to foot the bill pot.Ⅱ rachunki plt 1. pot., przest. arithmetic- dzieci całe popołudnie odrabiały rachunki the children did their sums the whole afternoon2. (stan majątku, kapitału) accounts- komisja sprawdziła rachunki firmy the commission inspected the company’s accounts- □ rachunek bieżący current account GB, checking account US- rachunek całkowy Mat. integral calculus- rachunek czekowy current account, checking account- rachunek oszczędnościowo-rozliczeniowy, ROR interest-bearing current account- rachunek prawdopodobieństwa Mat. theory of probability, calculus of probability- rachunek różniczkowy Mat. differential calculus■ rachunek zysków i strat profit and loss account- cokolwiek zrobił, szło na mój rachunek whatever he did, I was blamed for it- złe zachowanie córki idzie na jego rachunek he is blamed for his daughter’s bad behaviour- pracować na własny rachunek to be self-employed- w ostatecznym rachunku at the last count- wyrównać rachunki to settle a score- zdać rachunek z czegoś to account for sth- nie będę przed nikim zdawać rachunków I won’t account to anybody for anything- żyć na własny rachunek to be financially independentThe New English-Polish, Polish-English Kościuszko foundation dictionary > rachun|ek
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90 CULTURE, LITERATURE, AND LANGUAGE
■ Bell, Aubrey F. G. The Oxford Book of Portuguese Verse: XIIth Century-XXth Century. Oxford: Oxford University Press, 1925, 1952 (2nd edition, B. Vi-digal, ed.).■. Portuguese Literature. Oxford: Oxford University Press, 1922, 1970 (2nd edition, B. Vidigal, ed.).■ Bleiberg, German, Maureen Ihrie, and Janet Pérez, eds. Dictionary of the Literature of the Iberian Peninsula, 2 vols. Westport, Conn.: Greenwood, 1993.■ Castro, Francisco Lyon de, ed. História da literatura portuguesa, 7 vols. Lisbon: Alfa, 2001-02.■ Cidade, Hernani. Lições de Cultura e Literatura Portuguesa, 3 vols. Lisbon, 1960-62.■ Cook, Manuela. Portuguese: A Complete Course for Beginners. London: Hodder and Stoughton, 1996. Figueiredo, Fidelino. História literária de Portugal. Coimbra, 1944. Gentile, Georges Le. La Littérature Portugaise. Rev. ed. Paris, 1951. Kunoff, Hugo. Portuguese Literature from Its Origins to 1990: A Bibliography Based on the Collections at Indiana University. Metuchen, N.J.: Scarecrow Press, 1994.■ Longland, Jean. Contemporary Portuguese Poetry. A Bilingual Selection. Irvington-on-Hudson: Harvey House, 1966. Prado Coelho, Jacinto do. Dicionário das Literaturas Portuguesas, Galega e Brasileira, 3rd ed. Oporto, 1978. Rossi, Giuseppe C. Storia della letteratura portoghesa. Florence, 1953.■ Santos, João Camilo dos. "Portuguese Contemporary Literature." In Antônio Costa Pinto, ed., Modern Portugal, 218-42. Palo Alto, Calif.: SPOSS, 1998.■ Saraiva, Antônio José. História da cultura em Portugal, 3 vols. Lisbon, 1950-60.■. História da Literatura Portuguesa. Lisbon, 1990 ed.■, and Oscar Lopes. História da Literatura Portuguesa. Oporto and Coimbra, 1992 ed.■ Seguier, Jaime de, ed. Dicionário Prático Ilustrado. Oporto: Lello, 1961 and later eds.■ Simões, João Gaspar. História da poesia portuguesa, 2 vols. Lisbon, 1955-56 and later eds.■. História da poesia portuguesa do século XX. Lisbon, 1959 and later eds.■ Stern, Irwin, ed.-in-chief. Dictionary of Brazilian Literature. Westport, Conn.: Greenwood, 1988.■ TRAVEL AND TOURIST GUIDES ON PORTUGAL■ Ballard, Sam, and Jane Ballard. Pousadas of Portugal: Unique Lodgings in State-owned Castles, Palaces, Mansions and Hotels. Boston: Harvard Common, 1986.■ Bridge, Ann, and Susan Lowndes Marques. The Selective Traveller in Portugal. London: Chatto & Windus, 1968.■ Ellingham, Mark, et al. Portugal: The Rough Guide. London: Rough Guides, 2008 ed.■ Hogg, Anthony. Travellers' Portugal. London: Solo Mio, 1983.■ Kite, Cynthia, and Ralph Kite. Portuguese Country Inns & Pousadas. New York: Warner Books; Karen Brown's Country Inn Series, 1988.■ Lowndes, Susan, ed. Fodor's Portugal 1991. New York: Fodor's, 1990.■ Proença Raúl, and Sant'anna Dionísio, eds. Guía De Portugal. I. Generalidades. Lisboa E, Arredores. Lisbon: Fundação Calouste Gulbenkian, 1924; 1983.■ Robertson, Ian. Portugal: Blue Guide. London: Benn; New York: Norton, 2000 and later eds.■ Stoop, Anne de. Living in Portugal. 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Ramos Silva, eds., Portugal: An Atlantic Paradox, 9-11. Lisbon, 1990. Gaspar, Jorge, and Nuno Vitorino. As Eleições De 25 De Abril: Geografia E Imagem Dos Partidos. Lisbon, 1976.■. "10 Anos de Democracia: Reflexos na geografia política." In E. de Sousa Ferreira and W. C. Opelio, Jr., eds., Conflict and Change in Portugal 1974-1984/ Conflitos e Mudanças em Portugal, 1974-1984, 135-55. Lisbon, 1985.■, et al. As Eleições para assembleia da república, 1979-1983: Estudos de geografia eleitoral. Lisbon, 1984. Gaspar, Jorge, and Nuno Vitorino, eds. Portugal em mapas e em números. Lisbon, 1981.■ Giaccone, Fausto. Una Storia Portoghese/ Uma História Portuguesa. Palermo: Randazzo Focus, 1987.■ Gladdish, Ken. "Portugal: An Open Verdict." In Geoffrey Pridham, ed. Securing Democracy: Political Parties and Democratic Consolidation in Southern Europe, 104-25. London and New York: Routledge, 1990.■ Graham, Lawrence S. The Decline and Collapse of an Authoritarian Order. Beverly Hills, Calif.: Sage, 1975.■, and Harry M. Makler, eds. Contemporary Portugal: The Revolution and Its Antecedents. Austin: University of Texas Press, 1979.■, and Douglas L. Wheeler, eds. In Search of Modern Portugal: The Revolution and Its Consequences. Madison: University of Wisconsin Press, 1983.■ Grayson, George W. "Portugal and the Armed Forces Movement." Orbis XIX, 2 (Summer 1975): 335-78.■ Green, Gil. Portugal's Revolution. New York: International, 1976.■ Hammond, John L. Building Popular Power: Workers' and Neighborhood Movements in the Portuguese Revolution. New York: Monthly Review Press, 1988.■ Harsgor, Michael. Naissance d'un Nouveau Portugal. Paris: Ed. du Seuil, 1975.■. Portugal in Revolution. Washington, D.C.: CSIS and Sage, 1976.■ Harvey, Robert. Portugal, Birth of a Democracy. London: Macmillan, 1978.■ Herr, Richard, ed. Portugal: The Long Road to Democracy and Europe. Berkeley, Calif.: International and Area Studies, 1992.■ Insight Team of the Sunday [London] Times. Insight on Portugal: The Year of the Captains. London: Deutsch, 1975.■ Janitschek, Hans. Mario Soares: Portrait of a Hero. London: Weidenfeld & Nicolson, 1985.■ Keefe, Eugene K., et al. Area Handbook for Portugal, 1st ed. Washington, D.C.: Foreign Area Studies of American University, 1977. Kramer, Jane. "A Reporter at Large: The Portuguese Revolution." The New Yorker (Dec. 15, 1975): 92-131.■ Lauré, Jason, and Ettagal Lauré. Jovem Portugal: After the Revolution. New York: Straus, Farrar and Giroux, 1977.■ Livermore, H. V. A New History of Portugal. Cambridge: Cambridge University Press, 1976.■ Lourenço, Eduardo. Os Militares e O Poder. Lisbon, 1975.■. O Fascismo Nunca Existiu. Lisbon, 1976.■. "Identidade e Memôria: o caso português." In E. de Sousa Ferreira and W. C. Opello, Jr., eds., Conflict and Change in Portugal, 1974-l 984, 17-22. Lisbon, 1985.■ Lucena, Manuel. Evolução e Instituições: A Extinção dos Grémios da Lavoura Alentejanos. Mem Martins, 1984.■. "A herança de duas revoluções." In M. Baptista Coelho, ed., Portugal: O Sistema Político e Constitucional, 1974-87, 505-55. Lisbon, 1989.■ Macedo, Jorge Braga de, and S. Serfaty. Portugal since the Revolution: Economic and Political Perspectives. New York: Praeger, 1981.■ Magone, José M. European Portugal: The Difficult Road to Sustainable Democracy. New York: St. Martin's, 1997. Mailer, Phil. Portugal: The Impossible Revolution. London: Solidarity, 1977. Manta, João Abel. Cartoons/ 1969-1975. Lisbon, 1975.■ Manuel, Paul C. Uncertain Outcome: The Politics of Portugal's Transition to Democracy. Lanham, Md. and London: University Press of America, 1994.■ Mateus, Rui. Contos Proibidos. Memorias de Um PS Desconhecido, 3rd ed. Lisbon: Dom Quixote, 1996.■ Maxwell, Kenneth. "Portugal under Pressure." The New York Review of Books (May 2, 1974).■. "The Hidden Revolution in Portugal." The New York Review of Books (April 17, 1975).■. "The Thorns of the Portuguese Revolution." Foreign Affairs 54, 2 (Jan. 1976): 250-70.■. "The Communists and the Portuguese Revolution." Dissent 27, 2 (Spring 1980): 194-206.■. Portugal in the 1980s: Dilemmas of Democratic Consolidation. Westport, Conn.: Greenwood, 1986.■. The Making of Portuguese Democracy. Cambridge: Cambridge University Press, 1995.■, ed. "Portugal: Toward the Twenty-First Century." Camoes Center Quarterly 5, 3-4 (Fall 1995): 6-55.■, ed. The Press and the Rebirth of Iberian Democracy. Westport, Conn.: Greenwood, 1983.■. Portugal Ten Years after the Revolution: Reports of Three Columbia University-Gulbenkian Workshops. New York: Research Institute on International Change, Columbia University, 1984.■ Maxwell, Kenneth, and Michael H. Haltzel, eds. Portugal: Ancient Country, Young Democracy. Washington, D.C.: Wilson Center Press, 1990.■ Medeiros Ferreira, José. Ensaio Histórico sobre a revolução do 25 de Abril. Lisbon, 1983.■ Medina, João, ed. Portugal De Abril: Do 25 Aos Nossos Dias. In Medina, ed., História Contemporãnea De Portugal. Lisbon, 1985. Merten, Peter. Anarchismus ünd Arbeiterkãmpf in Portugal. Hamburg: Libertare, 1981.■ Miranda, Jorge. Constituição e Democracia. Lisbon, 1976.■. A Constituição de 1976. Lisbon, 1978.■ Morrison, Rodney J. Portugal: Revolutionary Change in an Open Economy. Boston: Auburn House, 1981.■ Mujal-Leôn, Eusebio. "The PCP [Portuguese Communist Party] and the Portuguese Revolution." Problems of Communism 26 (Jan.- Feb. 1977): 21-41.■ Neves, Mário. Missão em Moscovo. Lisbon, 1986.■ Oliveira, César. M. F. A. e Revolução Socialista. Lisbon, 1975.■. Os Anos Decisivos: Portugal 1962-1985. Um testemunho. Lisbon: Presença, 1993.■ Opello, Waiter C., Jr. Portugal's Political Development: A Comparative Approach. Boulder, Colo.: Westview, 1985.■. Portugal: From Monarchy to Pluralist Democracy. Boulder, Colo.: Westview, 1991.■ Pell, Senator Claiborne H. Portugal ( Including the Azores and Spain) in Search of New Directions: Report to the Committee on Foreign Relations, U.S. Senate. Washington, D.C.: Government Printing Office, 1976.■ Pereira, J. Pacheco. "A Case of Orthodoxy: The Communist Party of Portugal." In Waller and Fenema, eds., Communist Parties in Western Europe: Adaptation or Decline? Oxford: Basil Blackwell, 1988.■ Pilmott, Ben. "Socialism in Portugal: Was It a Revolution?" Government and Opposition 7 (Summer 1977).■. "Were the Soldiers Revolutionary? The Armed Forces Movement in Portugal, 1973-1976." Iberian Studies 7, 1 (1978): 13-21.■, and Jean Seaton. "Political Power and the Portuguese Media." In L. S. Graham and D. L. Wheeler, eds., In Search of Modern Portugal, 43-57. Madison: University of Wisconsin Press, 1983.■ Porch, Douglas. The Portuguese Armed Forces and the Revolution. London: Croom Helm and Stanford, Calif.: Hoover Institution Press, 1977.■ Pouchin, Dominique. Portugal, quelle révolution? Paris, 1976.■ Pulido Valente, Vasco. "E Viva Otelo." In Pulido Valente, V., ed., O País das Maravilhas, 451-54. Lisbon, 1979 [anthology of articles from weekly Lisbon paper, Expresso].■. Estudos Sobre a Crise Nacional. Lisbon, 1980.■ Rebelo de Sousa, Marcelo. O Sistema de Governo Português antes e depois da Revisão Constitucional, 3rd ed. Lisbon, 1981. Rêgo, Raúl. Militares, Clérigos e Paisanos. Lisbon, 1981. Robinson, Richard A. H. Contemporary Portugal: A History. London: Allen & Unwin, 1979.■ Rodrigues, Avelino, Cesário Borga, and Mário Cardoso. O Movemento dos Capitães e o 25 de Abril. Lisbon, 1974.■. Portugal Depois De Abril. Lisbon, 1976.■ Ruas, H. B., ed. A Revolução das Flores. Lisbon, 1975.■ Rudel, Christian. La Liberte couleur d'oeillet. Paris: Fayard, 1980.■ Sa, Tiago Moreira de. Os Americanos na Revolucao Portuguesa ( 1974-1976). Lisbon: Edit. Noticias, 2004.■ Sá Carneiro, Francisco. Por Uma Social-Democracia Portuguesa. Lisbon, 1975.■ Sanches Osôrio, Helena. Um Só Rosto. Uma Só Fé. Conversas Com Adelino Da Palma Carlos. Lisbon, 1988. Sanches Osôrio, J. The Betrayal of the 25th of April in Portugal. Madrid: Sedmay, 1975.■ Schmitter, Philippe C. "Liberation by Golpe: Retrospective Thoughts on the Demise of Authoritarian Rule in Portugal." Armed Forces and Society 2 (1974): 5-33.■. "An Introduction to Southern European Transitions from Authoritarian Rule: Italy, Greece, Portugal, Spain and Turkey." In G. O'Donnell,■ P. C. Schmitter, and L. Whitehead, eds., Transitions from Authoritarian Rule, 3-10. Baltimore, Md.: Johns Hopkins University Press, 1986.■ Silva, Fernando Dioga da. "Uma Administração Envelhecido." Revista da Ad-ministraçao Pública 2 (Oct.-Dec. 1979).■ Simões, Martinho, ed. Relatório Do 25 De Novembro: Texto Integral, 2 vols. Lisbon, 1976.■ Soares, Isabel, ed. Mário Soares: O homem e o político. Lisbon, 1976. Soares, Mário. Democratização e Descolonização: Dez meses no Governo Provisório. Lisbon, 1975. Sobel, Lester A., ed. Portuguese Revolution, 1974-1976. New York: Facts on File, Inc., 1976.■ Spínola, Antônio de. Portugal e o Futuro. Lisbon, 1974.■. País Sem Rumo: Contributo para a História de uma Revolução. Lisbon, 1978.■ Story, Jonathan. "Portugal's Revolution of Carnations: Patterns of Change and Continuity." International Affairs 52 (July 1976): 417-34. Sweezey, Paul. "Class Struggles in Portugal." Monthly Review 27, 4 (Sept. 1975): 1-26.■ Szulc, Tad. "Lisbon and Washington: Behind Portugal's Revolution." Foreign Policy 21 (Winter 1975-76): 3-62. Tavares de Almeida, Antônio. Balsemão: O retrato. Lisbon, 1981. "Vasco." Desenhos Políticos. Lisbon, 1974.■ Vasconcelos, Alvaro. "Portugal in Atlantic-Mediterranean Security." In Douglas T. Stuart, ed., Politics and Security in the Southern Region of the Atlantic Alliance, 117-36. London: Macmillan, 1988.■ Wheeler, Douglas L. "Golpes militares e golpes literários. A literatura do golpe de 25 de Abril de 1974 em contexto histôrico." Penélope. Fazer E Desfazer A História, 19-20 (1998): 191-212.■. "Tributo ao Historiador dos Historiadores. Memorias de A.H.de Oliveira Marques (1933-2007)," Historia XXIX, 95, III series (March 2007), 18-22.■ Wiarda, Howard J. Transcending Corporatism? The Portuguese Corporative System and the Revolution of 1974. Columbia: Institute of International Studies, University of South Carolina, 1976.■. The Transition to Democracy in Spain and Portugal. Washington, D.C.: American Enterprise Institute for Public Policy Research, 1989. Wise, Audrey. Eyewitness in Revolutionary Portugal. With a Preface by Judith Hart, MP. London: Spokesman, 1975.■ PHYSICAL FEATURES: GEOGRAPHY, GEOLOGY, FAUNA, AND FLORA■ Birot, Pierre. Le Portugal: Étude de géographie régionale. Paris, 1950.■ Embleton, Clifford. Geomorphology of Europe. London: Macmillan, 1984.■ Girão, Aristides de Amorim. Divisão regional, divisão agrícola e divisão administrativa. Coimbra, 1932.■. Condições geográficos e históricas de autonomia política de Portugal. Coimbra, 1935.■. Atlas de Portugal, 2nd ed. Coimbra, 1958.■ Ribeiro, Orlando. Portugal, O Mediterrâneo e o Altântico. Coimbra, 1945 and later eds.■. Portugal. Volume V of Geografia de Espana y Portugal. Barcelona, 1955.■. Ensaios de Geografia Humana e regio nal. Lisbon, 1970.■. A geografia e a divisão regional do país. Lisbon, 1970.■ Stanislawski, Dan. The Individuality of Portugal. Austin: The University of Texas Press, 1959.■. Portugal's Other Kingdom: The Algarve. Austin: University of Texas Press, 1963.■ Taylor, Albert William. Wild Flowers of Spain and Portugal. London: Chatto & Windus, 1972.■ Way, Ruth, and Margaret Simmons. A Geography of Spain and Portugal. London: Methuen, 1962.■ ARCHAEOLOGY AND PREHISTORY■ "Actas do Colóquio Inter-Universitário do Noroeste Peninsular (Porto-Baião, 1988), vol. II, Proto-História, romanização e Idade Média." In Trabalhos de antropologia e etnologia. 28, 3-4 (1988).■ Alarcão, Jorge de, ed. "Do Paleolítico va arte visigótica." Vol. 1, História da■ Arte em Portugal. Lisbon: Alfa, 1986.■. Roman Portugal, 3 vols. Warminister, U.K.: Aris & Phillips, 1988.■. Portugal Das Orígens A Romanização. Vol. I. In J. Serrão and A. H. de Oliveira Marques, eds. Nova História de Portugal. Lisbon: Presença, 1990. Anderson, James M., and M. S. Lea. Portugal 1001 Sights: An Archaeological and Historical Guide. Calgary, Alberta: University of Calgary and Robert Hale, 1994.■ Balmuth, Miriam S., Antonio Gilman, and Lourdes Prados-Torreira, eds. Encounters and Transformations: The Archaeology of Iberia in Transition. Monographs in Mediterranean Archaeology, no. 7. Sheffield, U.K.: Sheffield Academic Press, 1997.■ Beirão, C. M. M. Une civilization protohistorique du Sud au Portugal ( 1er Age du Fer). Paris: D. Boccard, 1986.■ Cardoso, João Luís, Santinho A. Cunha, and Delberto Aguiar. O Homem Pre-Histórico no Concelho de Oeiras. Oeiras, Portugal: Estudos Arquelógicos de Oeiras, 1991.■ Harrison, Richard J. The Bell Beaker Cultures of Spain and Portugal. Cambridge, Mass.: Harvard University Press, 1977.■ Mangas, Júlio, ed. Hispania epigraphica. Madrid, 1989.■ Maloney, Stephanie J. "The Villa of Toerre de Palma, Portugal: Archaeology and Preservation." Portuguese Studies Review VIII, 1 (Fall-Winter, 1999-2000): 14-28.■ Savory, H. N. Spain and Portugal: The Prehistory of the Iberian Peninsula. London, 1968.■ Silva, A. C. F. A cultura castreja no Noroeste de Portugal. Paços de Ferreira:■ Museu da Citânia de Sanfins, 1986. Straus, L. G. Iberia before the Iberians. Albuquerque, N.M., 1992.■ FOREIGN TRAVELERS AND RESIDENTS' ACCOUNTS■ Andersen, Hans Christian. A Visit to Portugal 1866. London: Peter Owen, 1972.■ Beckford, William. Italy, with Sketches of Spain and Portugal. Paris: Baudry's European Library, 1834.■ Boyd Alexander, ed. London: Hart-Davies, 1954.■. Recollections of an Excursion to the Monasteries of Alcoboca and Batalha. Fontwell, U.K.: Centaur Press, 1972.■ Bell, Aubrey F. G. In Portugal. London: Bodley Head, 1912.■ Borrow, George. The Bible in Spain, 2 vols. London: Constable, 1923 ed.■ Chaves, Castelo Branco. Os livros de viagens em Portugal no século XVIII e a sua projecção europeia. Lisbon, 1977.■ Costigan, Arthur William. Sketches of Society and Manners in Portugal. London: T. Vernon, 1787.■ Crawfurd, Oswald. Portugal Old and New. London: Kegan, Paul, 1880.■. Round the Calendar in Portugal. London: Chapman & Hall, 1890.■ Darymple, William. Travels through Spain and Portugal in 1774. London: J. Almon, 1777.■ Dumouriez, Charles Francois Duperrier. An Account of Portugal as It Appeared in 1766. London: C. Law, 1797.■ Fielding, Henry. Jonathan Wild and the Journal of a Voyage to Lisbon. London: J. M. Dent, 1932.■ Fullerton, Alice. To Portugal for Pleasure. London: Grafton, 1945.■ Gibbons, John. I Gathered No Moss. London: Robert Hale, 1939.■ Gordon, Jan, and Cora Gordon. Portuguese Somersault. London: Harrap, 1934.■ Hewitt, Richard. A Cottage in Portugal. New York: Simon & Schuster, 1996.■ Huggett, Frank. South of Lisbon: Winter Travels in Southern Portugal. London: Gollancz, 1960.■ Hume, Martin. Through Portugal. London: Richards, 1907.■ Hyland, Paul. Backwards Out of the Big World: A Voyage into Portugal. Hammersmith, U.K.: HarperCollins, 1996.■ Jackson, Catherine Charlotte, Lady. Fair Lusitania. London: Bentley, 1874.■ Kelly, Marie Node. This Delicious Land Portugal. London: Hutchinson, 1956.■ Kempner, Mary Jean. Invitation to Portugal. New York: Athenaeum, 1969.■ Kingston, William H. G. Lusitanian Sketches of the Pen and Pencil. 2 vol. London: Parker, 1845.■ Landmann, George. Historical, Military and Picturesque Observations on Portugal. 2 vol. London: Cadell and Davies, 1818.■ Latouche, John [Pseudonym of Oswald Crawfurd]. Travels in Portugal. London: Ward, Lock & Taylor, ca. 1874.■ Link, Henry Frederick. Travels in Portugal and France and Spain. London: Longman & Rees, 1801.■ Macauley, Rose. They Went to Portugal. London: Jonathan Cape, 1946.■. They Went to Portugal, Too. Manchester: Carcanet Books, 1990.■ Merle, Iris. Portuguese Panorama. London: Ouzel, 1958.■ Murphy, J. C. Travels in Portugal. London: 1795.■ Proper, Datus C. The Last Old Place: A Search through Portugal. New York: Simon & Schuster, 1992.■ Quillinan, Dorothy [Wordsworth]. Journal of a Few Months in Portugal with Glimpses of the South of Spain. 2 vol. London: Moxon, 1847. Sitwell, Sacheverell. Portugal and Madeira. London: Batsford, 1954. Smith, Karine R. Until Tomorrow: Azores and Portugal. Snohomish, Wash.: Snohomish Publishing, 1978. Southey, Robert. Journals of a Residence in Portugal, 1800-1801 and a Visit to France, 1838. London and New York: Oxford Univ. Press, 1912. Thomas, Gordon Kent. Lord Byron's Iberian Pilgrimage. Provo, Utah: Brigham Young University Press, 1983. Twiss, Richard. Travels through Portugal and Spain in 1772-1773. London, 1775.■ Watson, Gilbert. Sunshine and Sentiment in Portugal. London: Arnold, 1904. Wheeler, Douglas L. "A[n American] Fulbrighter in Lisbon, Portugal, 196162." Portuguese Studies Review 1 (1991): 9-16.■ PORTUGUESE CARTOGRAPHY, DISCOVERIES, AND NAVIGATION■ Albuquerque, Luís de. Curso de História de Naútica. Coimbra, 1972.■. Introdução a história dos descobrimentos, 3rd ed. Mem Martins, 1983.■. Os Descobrimentos Portugueses. Lisbon: Alfa, 1983.■. Portuguese Books on Nautical Science from Pedro Nunes to 1650. Lisbon, 1984.■. Os Descobrimentos Portugueses. Lisbon, 1985.■ Boorstin, Daniel. The Discoverers. New York: Random House, 1983. Boxer, C. R. The Portuguese Seaborne Empire, 1415-1825. London: Hutchinson, 1969.■ Brazão, Eduardo. La découverte de Terre-Neuve. Montreal: Les Presses de l'Université, 1964.■. "Les Corte-Real et le Nouveau Monde." Revue d'histoire d'Amérique Française 19, 1 (1965): 335-49. Cortesão, Armando, and Avelino Teixeira de Mota. Cartografia Portuguesa Antiga. Lisbon, 1960.■. Portugalia Monumenta Cartográfica, 6 vols. Lisbon, 1960-62.■. História da Cartografia Portuguesa, 2 vols. Coimbra, 1969-70.■ Cortesão, Jaime. L'expansion des portugais dans l'historie de la civilisation. Brussels, 1930.■. Os descobrimentos portugueses, 2 vols. V. Magalhães Godinho and Joel Serrão, eds. Lisbon, 1960.■. A expansão dos Portugueses no período henriquinho. Lisbon, 1965.■. Descobrimentos precolombanos dos portugueses. Lisbon, 1966.■ Costa, Abel Fontoura da. A Marinharia dos Descobrimentos, 3rd ed. Lisbon, 1960.■ Costa Brochado, Idalino F. Descobrimento do Atlântico. Lisbon, 1958. English ed., 1959-60.■ Coutinho, Admiral Gago. A naútica dos descobrimentos, 2 vols. Lisbon, 1951-52.■ Crone, G. R. Maps and Their Makers. New York: Capricorn Books, 1966.■ Dias, José S. da Silva. Os descobrimentos e a problemática cultural do Século XVI, 2nd ed. Lisbon, 1982.■ Disney, Anthony, and Emily Booth, eds. Vasco Da Gama and the Linking of Europe and Asia. New Delhi: Oxford University Press, 2000.■ Godinho, Vitorino Magalhães, ed. Documentos sobre a expansão portuguesa [ to 1460], 3 vols. Lisbon, 1945-54.■ Guedes, Max, and Gerald Lombardi, eds. Portugal. Brazil: The Age of Atlantic Discoveries. Lisbon: Bertrand; Milan: Ricci; Brazilian Culture Foundation, 1990. [Catalogue of New York Public Library Exhibit, Summer 1990]■ Harley, J. B., and David Woodward. The History of Cartography. Volume 1: Cartography in Prehistoric, Ancient and Medieval Europe and Mediterranean. Chicago: University of Chicago Press, 1987.■ Leite, Duarte. História dos Descobrimentos: Colectânea de esparsos, 2 vols. Lisbon, 1958-61.■ Ley, Charles. Portuguese Voyages, 1498-1663. London: Dent, 1953.■ Marques, J. Martins da Silva. Descobrimentos portugueses, 2 vols. Lisbon, 1944-71.■ Martyn, John R. C., ed. Pedro Nunes ( 1502-1578): His Lost Algebra and Other Discoveries. John R. C. Martyn, trans. New York: Peter Lang, 1996.■ Morison, Samuel Eliot. The European Discovery of America: The Northern Voyages, A. D. 500-1600. New York: Oxford University Press, 1971.■. Portuguese Voyages to America in the Fifteenth Century. Cambridge: Harvard University Press, 1974.■ Mota, Avelino Teixeira da. Mar, Além-Mar-Estudos e Ensaios de História e Geografia. Lisbon, 1972.■ Nemésio, Vitorino. Vida e Obra do Infante D. Henrique. Lisbon, 1959.■ Parry, J. H. The Discovery of the Sea. New York: Dial, 1974.■ Penrose, Boies. Travel and Discovery in the Renaissance, 1420-1620. Cambridge, Mass.: Harvard University Press, 1952.■ Peres, Damião. História dos Descobrimentos Portugueses. Oporto, 1943.■ Prestage, Edgar. The Portuguese Pioneers. London, 1933; New York: Barnes & Noble, 1967.■ Rogers, Francis M. Precision Astrolabe: Portuguese Navigators and Transoceanic Aviation. Lisbon, 1971.■ Seary, E. R. "The Portuguese Element in the Place Names of Newfoundland." In Luís Albuquerque, ed., Vice-Almirante A. Teixeira da Mota: In Memo-riam. Vol. II, 359-64. Lisbon: Academia da Marinha, 1989.■ Subrahmanyam, Sanjay. The Career and Legend of Vasco Da Gama. Cambridge: Cambridge University Press, 1997.■ Velho, Alvaro. Roteiro ( Navigator's Route) da Primeira Viagem de Vasco da Gama ( 1497-1499). Lisbon, 1960.■ Winius, George, ed. Portugal, the Pathfinder: Journeys from the Medieval toward the Modern World 1300-ca. 1600. Madison, Wisc.: Hispanic Seminary of Medieval Studies, 1995.■ PORTUGAL AND HER OVERSEAS EMPIRES (1415-1975)■ Abshire, David M., and Michael A. Samuels, eds. Portuguese Africa: A Handbook. New York: Praeger, 1969.■ Afonso, Aniceto, and Carlos de Matos Gomes. Guerra Colonial. Lisbon: Noticias, 2001.■ Albuquerque, J. Moushino de. Moçambique. Lisbon, 1898.■ Alden, Dauril. The Making of an Enterprise: The Society of Jesus in Portugal, Its Empire & Beyond. Stanford, Calif.: Stanford University Press, 1995.■ Alexandre, Valentim. Orígens do Colonialismo Português Moderno ( 18221891). Lisbon: Sá da Costa, 1979.■, and Jill Dias, eds. "O Império Africano 1825-1890. Volume X." In J.■ Serrão and A. H. de Oliveira Marques, eds., Nova História Da Expansão Portuguesa. Lisbon: Estampa, 1998.■ Ames, Glen J. "The Carreira da India, 1668-1682: Maritime Enterprise and the Quest for Stability in Portugal's Asian Empire." Journal of European Economic History 20, 1 (1991): 7-28.■. Renascent Empire? The House of Braganza and the Quest for Stability in Portuguese Monsoon Asia, ca. 1640-1683. Amsterdam: Amsterdam Univ.Press, 2000.■. Vasco da Gama. Renaissance Crusader. New York: Pearson/Longman, 2005.■ Antunes, José Freire. O Império com Pés de Barro: Colonizaçao e Descolonização: As Ideologias em Portugal. Lisbon: D. Quixote, 1980.■. O Factor Africano 1890-1990. Lisbon: Bertrand, 1990.■. A Guerra De Africa 1961-1974, 2 vols. 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Brother Luiz de Sousa [play]. Edgar Prestage, trans. London: Elkin Mathess, 1909.■. Travels in My Homeland. John M. Parker, trans. London: Peter Owen and UNESCO, 1987. Griffin, Jonathan. Camões: Some Poems Translated from the Portuguese by Jonathan Griffin. London: Menard Press, 1976. Jorge, Lídia. The Murmuring Coast. Minneapolis: University of Minnesota Press, 1995.■ Lisboa, Eugénio, ed. Portuguese Short Fiction. Manchester, U.K.: Carcanet, 1997.■ Lopes, Fernão. The English in Portugal 1367-87: Extracts from the Chronicles of Dom Fernando and Dom João. Derek W. Lomax and R. J. Oakley, eds. and trans. Warminster, U.K.: Aris & Phillips, 1988.■ Macedo, Helder, ed. Contemporary Portuguese Poetry: An Anthology in English. Helder Macedo, et al., trans. Manchester, U.K.: Carcanet New Press, 1978.■ Martins, J. P. De Oliveira. A History of Iberian Civilization. Aubrey F. G. Bell, trans.; preface by Salvador de Madariaga. New York: Cooper Square, 1969.■ Mendes Pinto, Fernão. 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London: Adam and Charles Black, 1972.■ Freitas, Eduardo, João Ferreira de Almeida, and Manuel Villaverde Cabral. Modalidades de penetração do capitalismo na agricultura: estruturas agrárias em Portugal Continental, 1950-1970. Lisbon, 1976.■ Gonçalves, Francisco Esteves. Portugal: A Wine Country. Lisbon, 1984.■ Gulbenkian Foundation. Agrarian Reform. Lisbon, 1981.■ Kurlansky, Mark. Cod: A Biography of the Fish That Changed the World. New York: Walker, 1997.■ Malefakis, Edward. "Two Iberian Land Reforms Compared: Spain, 1931-1936 and Portugal, 1974—1978." In Gulbenkian Foundation, Agrarian Reform. Lisbon, 1981.■ Moutinho, M. História da pesca do bacalhau. Lisbon: Imprensa Universitária, 1985.■ Oliveira Marques, A. H. de. lntrodução a história da agricultura em Portugal.■ Lisbon, 1968. Pato, Octávio. O Vinho. Lisbon, 1971.■ Pearson, Scott R. Portuguese Agriculture in Transition. Ithaca, N.Y.: Cornell University Press, 1987.■ Postgate, Raymond. Portuguese Wine. London: Dent, 1969.■ Read, Jan. The Wines of Portugal. London: Faber & Faber, 1982.■ Robertson, George. Port. London: Faber & Faber, 1982 ed.■ Rutledge, Ian. "Land Reform and the Portuguese Revolution." Journal of Peasant Studies 5, 1 (Oct. 1977): 79-97.■ Sanceau, Elaine. The British Factory at Oporto. Oporto, 1970.■ Simon, Andre L. Port. London: Constable, 1934.■ Simões, J. Os grandes trabalhadores do Mar: Reportagens na Terra Nova e na Groenlândia. Lisbon: Gazeta dos Caminho de Ferro, 1942.■ Smith, Diana. Portugal and the Challenge of 1992: Special Report. New York: Camões Center/RIIC, Columbia University, 1990.■ Stanislawski, Dan. Landscapes of Bacchus: The Vine in Portugal. Austin: University of Texas Press, 1970.■ Teixeira, Carlos, and Victor M. Pereira da Rosa, eds. The Portuguese in Canada: From the Seat to the City. Toronto: University of Toronto Press, 2000.■ Unwin, Tim. "Farmers' Perceptions of Agrarian Change in Northwest Portugal." Journal of Rural Studies 1, 4 (1985): 339-57.■ Valadão do Valle, E. Bacalhau: tradições históricas e económicos. Lisbon, 1991.■ Venables, Bernard. Baleia! The Whalers of Azores. London: Bodley Head, 1968.■ Villiers, Alan. The Quest of the Schooner Argus: A Voyage to the Banks and Greenland. New York: Scribners, 1951. World Bank. Portugal: Agricultural Survey. Washington, D.C.: World Bank, 1978.■ ECONOMY, INDUSTRY, AND DEVELOPMENT■ Aiyer, Srivain, and Shahid A. Chandry. Portugal and the E.E.C.: Employment and Implications. Lisbon, 1979.■ Baklanoff, Eric N. The Economic Transformation of Spain and Portugal. New York: Praeger, 1978.■. "Changing Systems: The Portuguese Revolution and the Public Enterprise Sector." ACES ( Association of Comparative Economic Studies) Bulletin 26 (Summer-Fall 1984): 63-76.■. "Portugal's Political Economy: Old and New." In K. Maxwell and M. Haltzel, eds., Portugal: Ancient Country, Young Democracy, 37-59. Washington, D.C.: Wilson Center Press, 1990.■ Barbosa, Manuel P. Growth, Migration and the Balance of Payments in a Small, Open Economy. New York: Garland, 1984.■ Braga de Macedo, Jorge, and Simon Serfaty, eds. Portugal since the Revolution: Economic and Political Perspectives. Boulder, Colo.: Westview, 1981.■ Carvalho, Camilo, et al. Sabotagem Econômica: " Dossier" Banco Espírito Santo e Comercial de Lisboa. Lisbon, 1975.■ Corkill, David. The Development of the Portuguese Economy: A Case of Euro-peanization. London: Routledge, 1999.■ Cravinho, João. "The Portuguese Economy: Constraints and Opportunities." In K. Maxwell, ed., Portugal in the 1980s, 111-65. Westport, Conn.: Greenwood, 1986.■ Dornsbusch, Rudiger, Richard S. Eckhaus, and Lane Taylor. "Analysis and Projection of Macroeconomic Conditions in Portugal." In L. S. Graham and H. M. Makler, eds., Contemporary Portugal, 299-330. Austin: University of Texas Press, 1979.■ The Economist (London). "On the Edge of Europe: A Survey of Portugal." (June 30, 1981): 3-27.■. "Coming Home: A Survey of Portugal." (May 28, 1988).■. 'The New Iberia: Not Quite Kissing Cousins" [Spain and Portugal]. (May 5, 1990): 21-24.■ Fundação Calouste Gulbenkian and German Marshall Fund of the U.S., eds. II Conferência Internacional sobre e Economia Portuguesa, 2 vols. Lisbon, 1979.■ Hudson, Mark. Portugal to 1993: Investing in a European Future. London: The Economist Intelligence Unit/Special Report No. 11 57/EIU Economic Prospects Series, 1989.■ International Labour Office (ILO). Employment and Basic Needs in Portugal. Geneva: ILO, 1979.■ Kavalsky, Basil, and Surendra Agarwal. Portugal: Current and Prospective Economic Trends. Washington, D.C.: World Bank, 1978.■ Krugman, Paul, and Jorge Braga de Macedo. "The Economic Consequences of the April 25th Revolution." Economia III (1979): 455-83.■ Lewis, John R., and Alan M. Williams. "The Sines Project: Portugal's Growth Centre or White Elephant?" Town Planning Review 56, 3 (1985): 339-66.■ Makler, Harry M. "The Consequences of the Survival and Revival of the Industrial Bourgeoisie." In L. S. Graham and D. L. Wheeler, eds., In Search of Modern Portugal, 251-83. Madison: University of Wisconsin Press, 1983.■ Marques, A. La Politique Economique Portugaise dans la Période de la Dictature ( 1926-1974). Doctoral thesis, 3rd cycle, University of Grenoble, France, 1980.■ Martins, B. Sociedades e grupos em Portugal. Lisbon, 1973.■ Mata, Eugenia, and Nuno Valério. História Econômica De Portugal: Uma Perspectiva Global. Lisbon: Edit. Presença, 1994. Murteira, Mário. "The Present Economic Situation: Its Origins and Prospects." In L. S. Graham and H. M. Makler, eds., Contemporary Portugal, 331-42. Austin: University of Texas Press, 1979. OCED. Economic Survey: Portugal: 1988. Paris: OCED, 1988 [see also this series since 1978].■ Pasquier, Albert. L'Economie du Portugal: Données et Problémes de Son Expansion. Paris: Librarie Generale de Droit, 1961. Pereira da Moura, Francisco. Para onde vai e economia portuguesa? Lisbon, 1973.■ Pintado, V. Xavier. Structure and Growth of the Portuguese Economy. Geneva: EFTA, 1964.■ Pitta e Cunha, Paulo. "Portugal and the European Economic Community." In L. S. Graham and D. L. Wheeler, eds., In Search of Modern Portugal, 321-38. Madison: University of Wisconsin Press, 1983.■. "The Portuguese Economic System and Accession to the European Community." In E. Sousa Ferreira and W. C. Opello, Jr., eds., Conflict and Change in Portugal, 1974-1984, 281-300. Lisbon, 1985. Porto, Manuel. "Portugal: Twenty Years of Change." In Alan Williams, ed., Southern Europe Transformed, 84-112. London: Harper & Row, 1984. Quarterly Economic Review. London: The Economist Intelligence Unit, 1974-present.■ Salgado de Matos, Luís. Investimentos Estrangeiros em Portugal. Lisbon, 1973 and later eds.■ Schmitt, Hans O. Economic Stabilisation and Growth in Portugal. Washington, D.C.: International Monetary Fund, 1981.■ Smith, Diana. Portugal and the Challenge of 1992. New York: Camões Center, RIIC, Columbia University, 1989.■ Tillotson, John. The Portuguese Bank Note Case [ 1920s]: Legal, Economic and Financial Approaches to the Measure of Damages in Contract. Manchester, U.K.: Faculty of Law, University of Manchester, 1992.■ Tovias, Alfred. Foreign Economic Relations of the Economic Community: The Impact of Spain and Portugal. Boulder, Colo.: Rienner, 1990.■ Valério, Nuno. A moeda em Portugal, 1913-1947. Lisbon: Sá da Costa, 1984.■. As Finanças Públicas Portuguesas Entre As Duas Guerras Mundiais. Lisbon: Cosmos, 1994.■ World Bank. Portugal: Current and Prospective Economic Trends. Washington, D.C.: World Bank, 1978 and to the present.■ PHOTOGRAPHY ON PORTUGAL■ Alves, Afonso Manuel, Antônio Sacchetti, and Moura Machado. Lisboa. Lisbon, 1991.■ Antunes, José. Lisboa do nosso olhar; A look on Lisbon. Lisbon: Câmara Municipal de Lisboa, 1991. Beaton, Cecil. Near East. London: Batsford, 1943.■. Lisboa 1942: Cecil Beaton, Lisbon 1942. Lisbon: British Historical Society of Portugal/Fundação Calouste Gulbenkian, 1995.■ Bottineau, Yves. Portugal. London: Thames & Hudson, 1957.■ Câmara Municipal de Lisboa. 7 Olhares ( Seven Viewpoints). Lisbon: Câmara Municipal de Lisboa, 1998.■ Capital, A. Lisboa: Imagens d'A Capital. Lisbon: Edit. Notícias, 1984.■ Dias, Marina Tavares. Photographias de Lisboa, 1900 ( Photographs of Lisbon, 1900). Lisbon: Quimera, 1991.■. Os melhores postais antigos de Lisboa ( The best old postcards of Lisbon). Lisbon: Químera, 1995.■ Finlayson, Graham, and Frank Tuohy. Portugal. London: Thames & Hudson, 1970.■ Glassner, Helga. Portugal. Berlin-Zurich: Atlantis-Verlag, 1942. Hopkinson, Amanda, ed. Reflections by Ten Portuguese photographers. Bark-way, U.K.: Frontline/Portugal 600, 1996.■ Lima, Luís Leiria, and Isabel Salema. Lisboa de Pedra e Bronze. Lisbon, 1990.■ Martins, Miguel Gomes. Lisboa ribeirinha ( Riverside Lisbon). Lisbon: Arquivo Municipal, Câmara Municipal de Lisboa, Livros Horizonte, 1994. Vieira, Alice. Esta Lisboa ( This Lisbon). Lisbon: Caminho, 1994. Wohl, Hellmut, and Alice Wohl. Portugal. London: Frederick Muller, 1983.■ EQUESTRIANISM■ Andrade, Manoel Carlos de, Luz da Liberal e Nobre Arte da Cavallaria. Lisbon, 1790.■ Graciosa, Filipe. Escola Portuguesa de Arte Equestre. Lisbon, 2004.■ Horsetalk Magazine. Published in New Zealand.■ Oliveira, Nuno. Reflections on the Equestrian Art. London, 2000.■ Russell, Eleanor, ed. The Truth in the Teaching of Nuno Oliveira. Stanhope,■ Queensland, Australia, 2003. Vilaca, Luis V., and Pedro Yglesias d'Oliveira, eds. LUSITANO. Coudelarias De Portugal. O Cavalo ancestral do Sudoeste da Europa. Lisbon: ICONOM, 2005.■ Websites of interest: www.equestrian.pt portugalweb.comHistorical dictionary of Portugal > CULTURE, LITERATURE, AND LANGUAGE
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91 Faraday, Michael
SUBJECT AREA: Electricity[br]b. 22 September 1791 Newington, Surrey, Englandd. 25 August 1867 London, England[br]English physicist, discoverer of the principles of the electric motor and dynamo.[br]Faraday's father was a blacksmith recently moved south from Westmorland. The young Faraday's formal education was limited to attendance at "a Common Day School", and then he worked as an errand boy for George Riebau, a bookseller and bookbinder in London's West End. Riebau subsequently took him as an apprentice bookbinder, and Faraday seized every opportunity to read the books that came his way, especially scientific works.A customer in the shop gave Faraday tickets to hear Sir Humphry Davy lecturing at the Royal Institution. He made notes of the lectures, bound them and sent them to Davy, asking for scientific employment. When a vacancy arose for a laboratory assistant at the Royal Institution, Davy remembered Faraday, who he took as his assistant on an 18- month tour of France, Italy and Switzerland (despite the fact that Britain and France were at war!). The tour, and especially Davy's constant company and readiness to explain matters, was a scientific education for Faraday, who returned to the Royal Institution as a competent chemist in his own right. Faraday was interested in electricity, which was then viewed as a branch of chemistry. After Oersted's announcement in 1820 that an electric current could affect a magnet, Faraday devised an arrangement in 1821 for producing continuous motion from an electric current and a magnet. This was the basis of the electric motor. Ten years later, after much thought and experiment, he achieved the converse of Oersted's effect, the production of an electric current from a magnet. This was magneto-electric induction, the basis of the electric generator.Electrical engineers usually regard Faraday as the "father" of their profession, but Faraday himself was not primarily interested in the practical applications of his discoveries. His driving motivation was to understand the forces of nature, such as electricity and magnetism, and the relationship between them. Faraday delighted in telling others about science, and studied what made a good scientific lecturer. At the Royal Institution he introduced the Friday Evening Discourses and also the Christmas Lectures for Young People, now televised in the UK every Christmas.[br]Bibliography1991, Curiosity Perfectly Satisfyed. Faraday's Travels in Europe 1813–1815, ed. B.Bowers and L.Symons, Peter Peregrinus (Faraday's diary of his travels with Humphry Davy).Further ReadingL.Pearce Williams, 1965, Michael Faraday. A Biography, London: Chapman \& Hall; 1987, New York: Da Capo Press (the most comprehensive of the many biographies of Faraday and accounts of his work).For recent short accounts of his life see: B.Bowers, 1991, Michael Faraday and the Modern World, EPA Press. G.Cantor, D.Gooding and F.James, 1991, Faraday, Macmillan.J.Meurig Thomas, 1991, Michael Faraday and the Royal Institution, Adam Hilger.BB -
92 Abrechnung
Abrechnung f 1. BANK clearing, settlement; 2. FIN make-up, clearance; 3. GEN billing; 4. RW invoicing • Abrechnung vorlegen RW render an account for sth* * *f 1. < Bank> clearing, settlement; 2. < Finanz> make-up, clearance; 3. < Geschäft> billing; 4. < Rechnung> invoicing ■ Abrechnung vorlegen < Rechnung> render an account for sth* * *Abrechnung
(Abzug) deduction, discount, allowance, (Bank) clearance, (über verkaufte Effekten) contract (Br.) (sold, US) note, (Kommissionär) ringing up, (Liquidierung) liquidation, (Rechnung) note, account, bill, (Rechnungswesen) accounting, reckoning, (Scheckverkehr) bank clearing, clearance, (Schlussrechnung) settlement (Br.), settling (balancing) of accounts;
• auf Abrechnung von on account;
• laut Abrechnung per account rendered;
• nach Abrechnung der inflationsbedingten Erhöhung after inflation retention;
• nach Abrechnung der Spesen after deducting expenses (charges);
• nach Abrechnung der Steuern after taxes;
• endgültige Abrechnung final settlement;
• gegenseitige Abrechnung compensation, offset;
• geschminkte Abrechnungen cooked accounts;
• innerbetriebliche Abrechnung intercompany squaring;
• jährliche Abrechnung annual balance;
• laufende Abrechnung (Börse) current account;
• monatliche Abrechnung monthly tally;
• nächste Abrechnung next account;
• periodische Abrechnung periodical settlement;
• buchhalterisch richtige Abrechnung proper accounts;
• tägliche Abrechnung (Giroausgleich) daily settlement;
• wertmäßige Abrechnung deliveries accounting;
• wöchentliche Abrechnung weekly settlement;
• Abrechnung in regelmäßigen Abständen periodic accounting;
• interne Abrechnung der Banken settlement of interbank debits and credits, clearing;
• Abrechnung über den Kauf (Verkauf) von Effekten contract (Br.) (bought, US) note;
• Abrechnung des Liquidators liquidator’s account;
• Abrechnung der Regionalbanken country clearing (Br.);
• Abrechnung über getätigte Verkäufe account sales;
• Abrechnung zu landesdurchschnittlichen Verleihsätzen (Filmverleih) formula deal;
• Abrechnung über Verluste allowance for losses;
• in Abrechnung bringen to deduct;
• im Voraus bezahlte Beträge in Abrechnung bringen to allow for sums paid in advance;
• Rabatt von 5% in Abrechnung bringen to take off five per cent;
• Abrechnung erteilen to render account;
• seine Abrechnung machen to settle one’s accounts;
• seine Abrechnung zur Revision vorlegen to send one’s accounts for credit;
• bei der Abrechnung zurückgeben (unverkaufte Karten) to account.
erteilen, Abrechnung
to render an account;
• Anweisungen erteilen to give instructions;
• jem. Arbeitserlaubnis auf Zeit erteilen to lay a workman (US);
• Auftrag erteilen to [place an] order, (Behörde) to confer (award) a contract;
• Auskunft erteilen to give information;
• Belastung erteilen to debit;
• Bescheinigung erteilen to issue a certificate;
• dem Vorstand Entlastung erteilen to approve the acts of directors;
• Faktura erteilen to [make out an] invoice;
• der Geschäftsleitung eines Unternehmens Entlastung erteilen to endorse management’s stewardship of a company;
• Gutschrift erteilen to credit;
• Lizenz erteilen to [grant a] licence;
• Patent erteilen to grant a patent;
• Prokura erteilen to authorize to sign, to confer procuration;
• Quittung erteilen to [give a] receipt;
• Rechnung erteilen to render account;
• Richtigbefund erteilen to verify an account;
• jem. Vollmacht erteilen to authorize s. o., to bestow (grant) power of attorney;
• Zuschlag erteilen to allocate, to adjudicate;
• dem Meistbietenden den Zuschlag erteilen to allot to the highest bidder. -
93 laufend
I Part. Präs. laufenII Adj.3. (ständig) continuous; (regelmäßig) regular; (in Gang befindlich) ongoing; laufende Berichterstattung running commentary; laufende Nummer (serial) number; laufende Nummern consecutive numbers; laufende Wartung / Prüfung routine maintenance / check; laufender Meter 12,50 Euro 12.50 euros per met|re (Am. -er) from the piece4. WIRTS., Kredit: outstanding; (in Umlauf befindlich) in circulation; Patent: pending; laufende Kosten overheads, running costs; laufende Rechnung current account5. auf dem Laufenden sein be up to date ( über +Akk on), be in the picture (about); jemanden / sich auf dem Laufenden halten keep s.o. / o.s. informed ( oder posted), keep up with things; etw. aufs Laufende bringen bring s.th. up to date, update s.th.III Adv. (ständig) continually; (zunehmend) increasingly; laufend besser werden get better and better all the time, be continually improving; laufend zunehmen / abnehmen an Gewicht: be forever ( oder constantly) putting on / losing weight, put on / lose more and more weight; wir haben laufend zu tun there’s always plenty of work to do, there’s never any shortage of work* * *current; running* * *lau|fend1. adj attr(= ständig) Arbeiten, Ausgaben regular; Kredit outstanding; (= regelmäßig) Wartung routine; Monat, Jahr, Konto (form) currentláúfende Nummer — serial number; (von Konto) number
jdn auf dem Laufenden halten — to keep sb posted or up-to-date or informed
mit etw auf dem Laufenden sein — to be up-to-date on sth
See:→ Band2. advcontinually, constantly* * *1) (continuous: a running commentary on the football match.) running3) (of or in a series: serial numbers on banknotes.) serial* * *lau·fendI. adj attr\laufende Ausgaben fixed expenses\laufende Erträge current revenues\laufender Geschäftsbetrieb (Geschäft) day-to-day business; (Verwaltung) day-to-day running of a/the company\laufende Konten checking accounts\laufender Kredit open credit\laufende Kursfeststellung current prices2. (ständig) constant3.▶ jdn [über etw akk] auf dem L \laufenden halten to keep sb up-to-date [about [or on] sth] [or informed [about sth]]▶ auf dem L\laufenden sein [o bleiben] to be [or keep] up-to-date* * *1.die laufenden Arbeiten — the day-to-day or routine work sing.
2) (gegenwärtig) current <issue, year, month, etc.>3) (aufeinander folgend)zehn Euro der laufende Meter — ten euros a or per metre
4)auf dem laufenden sein/bleiben — be/keep or stay up-to-date or fully informed
2.jemanden auf dem laufenden halten — keep somebody up-to-date or informed
* * *B. adj1. Motor etc: running;mit laufendem Motor with the engine running2. (jetzig) current;laufenden Monats of this monthlaufende Berichterstattung running commentary;laufende Nummer (serial) number;laufende Nummern consecutive numbers;laufende Wartung/Prüfung routine maintenance/check;laufender Meter 12,50 Euro 12.50 euros per metre (US -er) from the piecelaufende Kosten overheads, running costs;laufende Rechnung current account5.auf dem Laufenden sein be up to date (über +akk on), be in the picture (about);jemanden/sich auf dem Laufenden halten keep sb/o.s. informed ( oder posted), keep up with things;etwas aufs Laufende bringen bring sth up to date, update sthlaufend besser werden get better and better all the time, be continually improving;laufend zunehmen/abnehmen an Gewicht: be forever ( oder constantly) putting on/losing weight, put on/lose more and more weight;wir haben laufend zu tun there’s always plenty of work to do, there’s never any shortage of work* * *1.Adjektiv; nicht präddie laufenden Arbeiten — the day-to-day or routine work sing.
2) (gegenwärtig) current <issue, year, month, etc.>zehn Euro der laufende Meter — ten euros a or per metre
4)auf dem laufenden sein/bleiben — be/keep or stay up-to-date or fully informed
2.jemanden auf dem laufenden halten — keep somebody up-to-date or informed
* * *adj.current adj.ongoing adj.running adj. adv.currently adv. -
94 издержки, относимые на счёт текущих расходов
1) Economy: cost charged to current expense accounts2) Accounting: costs charged to current expense accountsУниверсальный русско-английский словарь > издержки, относимые на счёт текущих расходов
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95 книга текущих счётов
1) Accounting: accounts-current ledger2) Business: accounts current ledgerУниверсальный русско-английский словарь > книга текущих счётов
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96 monetäres Umlaufvermögen
monetäres Umlaufvermögen n RW current financial assets, accounts receivable + current investment + cash (Umlaufvermögen minus Vorräte = kurzfristige Forderungen + Wertpapiere des Umlaufvermögens + Bankguthaben + Kasse = Zähler der Liquidität 2. Grades)* * *n < Finanz> accounts receivable + investments + cashBusiness german-english dictionary > monetäres Umlaufvermögen
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97 führen
I v/t1. lead (nach, zu to); (geleiten) auch take, escort; zu einem Platz: auch usher; (jemandem den Weg zeigen) lead, guide; (zwangsweise) escort; an oder bei der Hand führen take s.o. by the hand; an der Leine / am Zügel führen walk on the lead / lead by the reins; Besucher in ein Zimmer führen show ( oder lead oder usher) into a room; jemanden durch die Firma / Wohnung führen show s.o. (a)round the firm (Am. company) / the apartment (Brit. auch flat); die Polizei auf jemandes Spur führen fig. put the police on s.o.’s track; was führt dich zu mir? fig. what brings you here?; meine Reise führte mich nach Spanien fig. my trip took me to Spain; Versuchung2. (irgendwohin gelangen lassen): jemandem die Hand führen guide s.o.’s hand (auch fig.); zum Mund führen raise to one’s lips; ein Kabel durch ein Rohr führen pass a cable through a pipe; eine Straße um einen Ort führen take a road (a)round a place, bypass a place3. (handhaben) handle, wield; sie führt den Ball sicher Basketball etc.: she’s got good ball control5. bei oder mit sich führen have on one, carry; (Fracht, Ladung etc.) carry; Erz führen bear ( oder contain) ore; Strom führen ETECH. be live; (leiten) conduct current; der Fluss führt Sand ( mit sich) the river carries sand with it; Hochwasser6. (anführen) lead, head; (Leitung haben) be in charge of; MIL. auch command; (Geschäft, Haushalt etc.) manage, run; (lenkend beeinflussen) guide; eine Armee in den Kampf / zum Sieg führen lead an army into battle / to victory; in den Ruin führen (Firma etc.) lead to ruin; eine Klasse zum Abitur führen take a class through to the Abitur exam; er führt seine Mitarbeiter mit fester Hand he manages his colleagues with a firm hand; Aufsicht, geführt, Kommando, Vorsitz etc.7. (Gespräch, Verhandlung etc.) carry on, have; (Telefongespräch) make; (Prozess) conduct; (Buch, Liste, Protokoll etc.) keep; (Konto) manage; ein geruhsames etc. Leben führen lead ( oder live) a peaceful etc. life; sie führen eine gute Ehe they’re happily married, they have a good (husband-and-wife) relationship; etw. zu Ende führen finish s.th.; Beweis, Krieg, Regie etc.8. (Namen) bear, go by ( oder under) the name of; (Nummer, Wappen) have; (Flagge) carry, fly; (Titel) Person: hold; Buch etc.: have; den Titel... führen Buch: auch be entitled...9. (Ware) auf Lager: stock; zum Verkauf: auch sell, have; führen Sie Campingartikel? do you have ( oder sell oder stock) camping gear?; auf oder in einer Liste führen list, make a list of; ( auf oder in einer Liste) geführt werden appear on a list, be listed; als vermisst geführt werden be posted as missing10. (Reden, Sprache) use; ständig im Munde führen be constantly talking about; (Wendung) be constantly using11. fig. Feld, Schild2 1 etc.II v/i1. lead (nach, zu to); Tal, Tür etc.: auch open (into); unser Weg führte durch einen Wald / über eine Brücke our route led ( oder passed) through a wood / over a bridge2. beim Tanzen: lead, steer3. SPORT: führen über (+ Akk) (dauern) last; der Kampf führt über zehn Runden the fight is over ten rounds4. (führend sein) lead; SPORT auch be in the lead; mit zwei Toren führen be two goals ahead, have a two-goal lead; mit 3:1 führen be 3-1 up; mit 3:1 gegen X führen lead X by 3-15. fig.: durch das Programm / den Abend führt X your guide ( oder presenter) for the program(me) / evening is X; führen zu lead to, end in; (zur Folge haben) result in; das führt zu nichts that won’t get you ( oder us etc.) anywhere; das führt zu keinem Ergebnis that won’t produce a result; das führt zu weit that’s ( oder that would be) going too far; wohin soll das noch führen? where will all this lead ( oder end up)?* * *(befördern) to carry;(herumführen) to guide;(im Sortiment haben) to carry;(leiten) to lead; to shepherd; to conduct;(lenken) to drive; to pilot; to steer* * *füh|ren ['fyːrən]1. vt1) (= geleiten) to take; (= vorangehen, - fahren) to leadeine alte Dame über die Straße fǘhren — to help an old lady over the road
er führte uns durch das Schloss — he showed us (a)round the castle
er führte uns durch Italien — he was our guide in Italy
eine Klasse zum Abitur fǘhren — ≈ to see a class through to A-levels (Brit) or to their high school diploma (US)
jdn zum (Trau)altar fǘhren — to lead sb to the altar
2) (= leiten) Geschäft, Betrieb etc to run; Gruppe, Expedition etc to lead, to head; Schiff to captain; Armee etc to command3) (= in eine Situation bringen) to get (inf), to lead; (= veranlassen zu kommen/gehen) to bring/takeder Hinweis führte die Polizei auf die Spur des Diebes — that tip put the police on the trail of the thief
das führt uns auf das Thema... — that brings or leads us (on)to the subject...
ein Land ins Chaos fǘhren — to reduce a country to chaos
4) (= registriert haben) to have a record ofwir fǘhren keinen Meier in unserer Kartei — we have no( record of a) Meier on our files
5) (= handhaben) Pinsel, Bogen, Kamera etc to wieldden Löffel zum Mund/das Glas an die Lippen fǘhren —
die Hand an die Mütze fǘhren — to touch one's cap
6) (= entlangführen) Leitung, Draht to carry7) (form = steuern) Kraftfahrzeug to drive; Flugzeug to fly, to pilot; Kran, Fahrstuhl to operate; Schiff to sail8) (= transportieren) to carry; (= haben) Autokennzeichen, Wappen, Namen to have, to bear; Titel to have; (= selbst gebrauchen) to useGeld/seine Papiere bei sich fǘhren (form) — to carry money/one's papers on one's person
etw ständig im Munde fǘhren — to be always talking about sth
2. vi1) (= in Führung liegen) to lead; (bei Wettkämpfen) to be in the lead, to leaddie Mannschaft führt mit 10 Punkten Vorsprung — the team has a lead of 10 points, the team is in the lead or is leading by 10 points
die Firma XY führt in Videorekordern — XY is the leading firm for video recorders
das Rennen führt über 10 Runden/durch ganz Frankreich — the race takes place over 10 laps/covers France
die Straße führt nach Kiel/am Rhein entlang — the road goes to Kiel/runs or goes along the Rhine
die Brücke führt über die Elbe — the bridge crosses or spans the Elbe
3)(= als Ergebnis haben)
zu etw fǘhren — to lead to sth, to result in sthdas führt zu nichts — that will come to nothing
es führte zu dem Ergebnis, dass er entlassen wurde — it resulted in or led to his being dismissed
das führt dazu, dass noch mehr Stellen abgebaut werden — it'll lead to or end in further staff reductions or job cuts
wohin soll das alles nur fǘhren? — where is it all leading (us)?
3. vrform = sich benehmen) to conduct oneself, to deport oneself (form)* * *1) (to turn or fork: The road bears left here.) bear2) (to lead or guide: We were conducted down a narrow path by the guide; He conducted the tour.) conduct3) (to lead to: Where does this road go?) go4) (to lead, direct or show the way: I don't know how to get to your house - I'll need someone to guide me; Your comments guided me in my final choice.) guide5) (to make entries in (a diary, accounts etc): She keeps a diary to remind her of her appointments; He kept the accounts for the club.) keep6) (to guide or direct or cause to go in a certain direction: Follow my car and I'll lead you to the motorway; She took the child by the hand and led him across the road; He was leading the horse into the stable; The sound of hammering led us to the garage; You led us to believe that we would be paid!) lead7) (to go or carry to a particular place or along a particular course: A small path leads through the woods.) lead8) ((with to) to cause or bring about a certain situation or state of affairs: The heavy rain led to serious floods.) lead10) (to keep a supply of for sale: Does this shop stock writing-paper?) stock11) ((often with around, in, out etc) to guide or lead carefully: He shepherded me through a maze of corridors.) shepherd12) (to lead, escort: The waiter ushered him to a table.) usher13) (to carry on or engage in (especially a war): The North waged war on/against the South.) wage* * *füh·ren[ˈfy:rən]I. vtjdn in einen Raum \führen to lead [or usher] sb into a roomeine alte Dame über die Straße \führen to help an old lady across [or over] the road▪ jdn zu etw/jdm \führen (hinbringen) to take sb to sth/sb; (herbringen) to bring sb to sth/sb; (vorangehen) to lead sb to sth/sbjdn zu seinem Platz \führen to lead [or usher] sb to their seatjdn zum Traualtar \führen to lead sb to the altar2. (umherführen, den Weg zeigen)▪ jdn \führen to guide sbeinen Blinden \führen to guide a blind personjdn durch ein Museum/ein Schloss/eine Stadt \führen to show sb round a museum/a castle/a towner führte uns durch London he was our guide in London3. (leiten)▪ jdn \führen to lead sb/stheine Armee \führen to command an armyeine Expedition/eine Gruppe/eine Mannschaft \führen to lead an expedition/a group/a team▪ etw \führen to run stheinen Betrieb/ein Geschäft \führen to run [or manage] a company/a business4. (anleiten)▪ jdn \führen to lead sber führt seine Angestellten mit fester Hand he leads [or directs] his employees with a firm handsie weiß die Schüler zu \führen she knows how to lead the students5. (bringen, lenken)der Hinweis führte die Polizei auf die Spur des Diebes the tip put the police on the trail of the thiefdas führt uns auf das Thema... that brings [or leads] us on[to] the subject...jdn auf Abwege \führen to lead sb astrayetw zu Ende \führen to complete sth6. (laufend ergänzen)eine Liste/ein Verzeichnis \führen to keep a list/a registerjdn/etw auf einer Liste/in einem Verzeichnis \führen to have a record of sb/sth on a list/in a registerwir \führen keinen Schmidt in unserer Kartei we have no [record of a] Schmidt on our files8. (bewegen)einen Bogen [über die Saiten] \führen to wield a bow [across the strings]die Kamera [an etw akk] \führen to guide the camera [towards sth]; (durch Teleobjektiv) to zoom in [on sth]die Kamera ruhig \führen to operate the camera with a steady handetw zum Mund[e] \führen to raise sth to one's mouthsie führte ihr Glas zum Mund she raised her glass to her lipser führte das Satellitenkabel durch die Wand he laid [or fed] the satellite cable through the wallein Flugzeug \führen to fly a planeein Kraftfahrzeug/einen Zug \führen to drive a motor vehicle/a traineinen Kran/eine Maschine \führen to operate a crane/a machineeinen Namen \führen to go by [or form to bear] a nameverheiratete Frauen \führen oft ihren Mädchennamen weiter married women often retain [or still go by] their maiden namewelchen Namen wirst du nach der Hochzeit \führen? which name will you use when you're married?unser Mann führt den Decknamen ‚Hans‘ our man goes by the alias of ‘Hans’einen Titel \führen to hold [or form bear] a titleetw im Wappen \führen to bear sth on one's coat of arms formseine Papiere/eine Schusswaffe bei [o mit] sich dat \führen to carry one's papers/a firearm on one, to carry around one's papers/a firearm sep14. (durchführen)einen Prozess/Verhandlungen \führen to conduct a case/negotiationsII. vi1. (in Führung liegen) to be in the leadmit drei Punkten/einer halben Runde \führen to have a lead of [or to be in the lead by] three points/half a lap2. (verlaufen) to lead, to gowohin führt diese Straße/dieser Weg? where does this road/this path lead [or go] to?die Straße führt am Fluss entlang the road runs [or goes] along the river▪ durch/über etw akk \führen Weg to lead [or go] through/over sth; Straße to lead [or go] [or run] through/over sth; Kabel, Pipeline to run through/over sth; Spuren to lead through/across sthdie Brücke führt über den Rhein the bridge crosses [over] [or spans] the Rhine [or goes overdas führte dazu, dass er entlassen wurde this led to [or resulted in] his [or him] being dismissed[all] das führt [euch/uns] doch zu nichts that will [all] get you/us nowhere* * *1.transitives Verb1) leaddurch das Programm führt [Sie] Klaus Frank — Klaus Frank will present the programme
2) (Kaufmannsspr.) stock, sell < goods>ein Orts-/Ferngespräch führen — make a local/long-distance call
einen Prozess [gegen jemanden] führen — take legal action [against somebody]
4) (verantwortlich leiten) manage, run <company, business, pub, etc.>; lead < party, country>; command < regiment>; chair < committee>5) (gelangen lassen) <journey, road> take7) (verlaufen lassen) take <road, cable, etc.>8) (als Kennzeichnung, Bezeichnung haben) beareinen Titel/Künstlernamen führen — have a title/use a stage name
den Titel ‘Professor’ führen — use the title of professor
10) (befördern) carry12) (tragen)2.etwas bei od. mit sich führen — have something on one
intransitives Verb1) leaddie Straße führt nach.../durch.../über... — the road leads or goes to.../goes through.../goes over...
das würde zu weit führen — (fig.) that would be taking things too far
in der Tabelle führen — be the league leaders; be at the top of the league
3)zu etwas führen — (etwas bewirken) lead to something
3.das führt zu nichts — (ugs.) that won't get you/us etc. anywhere (coll.)
reflexives Verbsich gut/schlecht führen — conduct oneself or behave well/badly
* * *A. v/t1. lead (nach, zu to); (geleiten) auch take, escort; zu einem Platz: auch usher; (jemandem den Weg zeigen) lead, guide; (zwangsweise) escort;an oderbei der Hand führen take sb by the hand;an der Leine/am Zügel führen walk on the lead/lead by the reins;jemanden durch die Firma/Wohnung führen show sb (a)round the firm (US company)/the apartment (Br auch flat);was führt dich zu mir? fig what brings you here?;2. (irgendwohin gelangen lassen):jemandem die Hand führen guide sb’s hand (auch fig);zum Mund führen raise to one’s lips;ein Kabel durch ein Rohr führen pass a cable through a pipe;3. (handhaben) handle, wield;5.mit sich führen have on one, carry; (Fracht, Ladung etc) carry;Erz führen bear ( oder contain) ore;6. (anführen) lead, head; (Leitung haben) be in charge of; MIL auch command; (Geschäft, Haushalt etc) manage, run; (lenkend beeinflussen) guide;eine Armee in den Kampf/zum Sieg führen lead an army into battle/to victory;in den Ruin führen (Firma etc) lead to ruin;eine Klasse zum Abitur führen take a class through to the Abitur exam;er führt seine Mitarbeiter mit fester Hand he manages his colleagues with a firm hand; → Aufsicht, geführt, Kommando, Vorsitz etc7. (Gespräch, Verhandlung etc) carry on, have; (Telefongespräch) make; (Prozess) conduct; (Buch, Liste, Protokoll etc) keep; (Konto) manage;ein geruhsames etcsie führen eine gute Ehe they’re happily married, they have a good (husband-and-wife) relationship;8. (Namen) bear, go by ( oder under) the name of; (Nummer, Wappen) have; (Flagge) carry, fly; (Titel) Person: hold; Buch etc: have;den Titel … führen Buch: auch be entitled …in einer Liste führen list, make a list of;(geführt werden appear on a list, be listed;als vermisst geführt werden be posted as missingständig im Munde führen be constantly talking about; (Wendung) be constantly usingB. v/i1. lead (nach, zu to); Tal, Tür etc: auch open (into);unser Weg führte durch einen Wald/über eine Brücke our route led ( oder passed) through a wood/over a bridge2. beim Tanzen: lead, steer3. SPORT:führen über (+akk) (dauern) last;der Kampf führt über zehn Runden the fight is over ten roundsmit zwei Toren führen be two goals ahead, have a two-goal lead;mit 3:1 führen be 3-1 up;mit 3:1 gegen X führen lead X by 3-15. fig:durch das Programm/den Abend führt X your guide ( oder presenter) for the program(me)/evening is X;das führt zu keinem Ergebnis that won’t produce a result;das führt zu weit that’s ( oder that would be) going too far;wohin soll das noch führen? where will all this lead ( oder end up)?sich gut führen behave (well)* * *1.transitives Verb1) leaddurch das Programm führt [Sie] Klaus Frank — Klaus Frank will present the programme
2) (Kaufmannsspr.) stock, sell < goods>ein Orts-/Ferngespräch führen — make a local/long-distance call
einen Prozess [gegen jemanden] führen — take legal action [against somebody]
4) (verantwortlich leiten) manage, run <company, business, pub, etc.>; lead <party, country>; command < regiment>; chair < committee>5) (gelangen lassen) <journey, road> take7) (verlaufen lassen) take <road, cable, etc.>8) (als Kennzeichnung, Bezeichnung haben) beareinen Titel/Künstlernamen führen — have a title/use a stage name
den Titel ‘Professor’ führen — use the title of professor
9) (angelegt haben) keep <diary, list, file>10) (befördern) carry12) (tragen)2.etwas bei od. mit sich führen — have something on one
intransitives Verb1) leaddie Straße führt nach.../durch.../über... — the road leads or goes to.../goes through.../goes over...
das würde zu weit führen — (fig.) that would be taking things too far
2) (an der Spitze liegen) lead; be aheadin der Tabelle führen — be the league leaders; be at the top of the league
3)zu etwas führen — (etwas bewirken) lead to something
3.das führt zu nichts — (ugs.) that won't get you/us etc. anywhere (coll.)
reflexives Verbsich gut/schlecht führen — conduct oneself or behave well/badly
* * *v.to conduct v.to go v.(§ p.,p.p.: went, gone)to guide v.to lead v.(§ p.,p.p.: led)to steer v. -
98 detallado
adj.detailed, itemized, minute, blow-by-blow.past part.past participle of spanish verb: detallar.* * *1→ link=detallar detallar► adjetivo1 detailed, thorough* * *(f. - detallada)adj.* * *ADJ [informe, relato] detailed; [declaración] circumstantial; [conocimiento] detailed, intimate* * *- da adjetivo <factura/cuenta> itemized, detailed; <estudio/descripción> detailed* * *= careful, detailed, diligent, elaborate, elaborated, in-depth [in depth], point-by-point, scripted, step by step, thorough, meticulous, painstaking, stage by stage, fine-grained, blow-by-blow.Ex. The format of the description in an analytical entry requires careful consideration.Ex. However, many indexing systems have evolved over the last century, and have their roots in a time when detailed specification of subjects was unnecessary.Ex. If the scholar can get at only one a week by diligent search, his syntheses are not likely to keep up with the current scene.Ex. These are more elaborate then the ALA Rules, with twice the number of rules.Ex. An explanatory reference is an elaborated 'see' or 'see also' reference that explains the circumstances under which the headings involved should be consulted.Ex. She organized the library's program of in-depth seminars on how to use the library for faculty in the social sciences and humanities.Ex. This point-by-point evaluation makes a fairly convincing case for the public access online catalogue.Ex. A program consisting of readings, improvised scenes, and scripted extracts from the author's work is the kind of project I have in mind.Ex. The VDU gives step by step instructions for those not familiar with search procedures.Ex. Timely and thorough planning is essential.Ex. Sometimes reserved books slip through because staff are not meticulous in checking the visible index = A veces los libros reservados se cuelan inadvertidamente porque el personal no ha sido lo bastante meticuloso de comprobar el índice visible.Ex. He uses a well-known simile in saying that 'the most painstaking examination of innumerable single trees will not tell us much about the nature of the forest'.Ex. The author outlines a stage by stage on-line search strategy to help find pairs of journals that are logically and scientifically related.Ex. Both simple and fine-grained policies can be written to permit or deny access to this type of repository.Ex. Sometimes the major threads of his argument get lost in blow-by-blow accounts of political debates that go nowhere.----* conocimiento detallado = intimate knowledge.* entrevista detallada = in-depth interview.* * *- da adjetivo <factura/cuenta> itemized, detailed; <estudio/descripción> detailed* * *= careful, detailed, diligent, elaborate, elaborated, in-depth [in depth], point-by-point, scripted, step by step, thorough, meticulous, painstaking, stage by stage, fine-grained, blow-by-blow.Ex: The format of the description in an analytical entry requires careful consideration.
Ex: However, many indexing systems have evolved over the last century, and have their roots in a time when detailed specification of subjects was unnecessary.Ex: If the scholar can get at only one a week by diligent search, his syntheses are not likely to keep up with the current scene.Ex: These are more elaborate then the ALA Rules, with twice the number of rules.Ex: An explanatory reference is an elaborated 'see' or 'see also' reference that explains the circumstances under which the headings involved should be consulted.Ex: She organized the library's program of in-depth seminars on how to use the library for faculty in the social sciences and humanities.Ex: This point-by-point evaluation makes a fairly convincing case for the public access online catalogue.Ex: A program consisting of readings, improvised scenes, and scripted extracts from the author's work is the kind of project I have in mind.Ex: The VDU gives step by step instructions for those not familiar with search procedures.Ex: Timely and thorough planning is essential.Ex: Sometimes reserved books slip through because staff are not meticulous in checking the visible index = A veces los libros reservados se cuelan inadvertidamente porque el personal no ha sido lo bastante meticuloso de comprobar el índice visible.Ex: He uses a well-known simile in saying that 'the most painstaking examination of innumerable single trees will not tell us much about the nature of the forest'.Ex: The author outlines a stage by stage on-line search strategy to help find pairs of journals that are logically and scientifically related.Ex: Both simple and fine-grained policies can be written to permit or deny access to this type of repository.Ex: Sometimes the major threads of his argument get lost in blow-by-blow accounts of political debates that go nowhere.* conocimiento detallado = intimate knowledge.* entrevista detallada = in-depth interview.* * *detallado -da‹factura/cuenta› itemized, detailed; ‹estudio/descripción› detailed* * *
Del verbo detallar: ( conjugate detallar)
detallado es:
el participio
Multiple Entries:
detallado
detallar
detallado◊ -da adjetivo ‹factura/cuenta› itemized;
‹estudio/descripción› detailed
detallar ( conjugate detallar) verbo transitivo
to detail
detallado,-a adjetivo detailed, thorough: le vamos a hacer un examen detallado, we're going to give him a thorough examination
detallar verbo transitivo to give the details of, list
' detallado' also found in these entries:
Spanish:
detallada
- minuciosa
- minucioso
- presupuesto
- puntual
English:
detailed
- elaborate
- full
- step
* * *detallado, -a adj1. [análisis, descripción, estudio] detailed2. [factura, cuenta] itemized* * *adj detailed* * *detallado adj detailed -
99 вести счет
1. keep an accountсчет, не принадлежащий конкретному лицу — impersonal account
2. maintain the accountsсчета дебиторов; дебиторы по расчётам — accounts receivable
состояние счета; состояние финансов — status of the account
-
100 неоплаченный счет
Бизнес, юриспруденция. Русско-английский словарь > неоплаченный счет
См. также в других словарях:
current accounts multiplier — one of the components of the rate of liquidation that banks must maintain against money deposited into accounts … English contemporary dictionary
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current account — / kʌrənt əˌkaυnt/ noun 1. an account in an bank from which the customer can withdraw money when he or she wants. Current accounts do not always pay interest. ● to pay money into a current account Also called cheque account (NOTE: The US term is… … Dictionary of banking and finance
current account — / kʌrənt əˌkaυnt/ noun 1. an account in an bank from which the customer can withdraw money when they want. Current accounts do not always pay interest. ● to pay money into a current account (NOTE: American English is checking account) 2. an… … Marketing dictionary in english
current account — UK / US noun [countable] Word forms current account : singular current account plural current accounts British a bank account that you can take money out of whenever you want using a cheque or a cash card. The American word is checking account … English dictionary
Accounts receivable — (A/R) is one of a series of accounting transactions dealing with the billing of customers who owe money to a person, company or organization for goods and services that have been provided to the customer. In most business entities this is… … Wikipedia
Accounts receivable financing — (also known as accounts receivable funding) is the selling of invoices that are outstanding or receivables at a discount to a finance company that assumes the risk on the receivables which provides quick cash to your business. Accounts… … Wikipedia
Current Biography — (ISSN 0011 3344) is an American monthly magazine published by the H. W. Wilson Company of The Bronx, New York, a publisher of reference books, that appears every month except December. Current Biography contains profiles of people in the news and … Wikipedia
Accounts of Chemical Research — Titre abrégé Acc. Chem. Res. Discipline Chimie Langue … Wikipédia en Français