-
1 koszty wydziałowe
• departmental cost -
2 затраты цеховые
departmental cost(s) -
3 Abteilungskalkulation
Abteilungskalkulation f RW departmental cost estimation* * *f < Rechnung> departmental cost estimation -
4 цеховые издержки
1) Engineering: shop overhead2) Economy: departmental cost, departmental costs3) Business: shop overheads, work shop overheads -
5 Kostenregulierung
Kostenregulierung
settlement of costs;
• Kostenremanenz cost lag;
• höchste Kostenrentabilität cost effectiveness;
• Kostenrest residue of expenditure;
• Kostenrückgang decrease (fall) in costs;
• ohne Kostenrücksicht without regard to cost;
• Kostenrückstand recoverable (residual) costs;
• Kostenrückstand nach Abzug der Substanzverringerung depleted cost;
• Kostensatz billing tariff, expense ratio, (Klinik) tariff;
• niedrigster Kostensatz lowest cost range;
• Kostenschätzung cost estimate, estimated cost;
• Kostenschlüssel cost allocation;
• Kostenschuldner party liable for costs;
• Kostenschwelle (Verlagerung) cost transfer;
• Kostenseite cost side;
• Kostensenkung cost reduction (cutting);
• zur Kostensenkung beitragen to cut down on costs;
• Kostensenkungsplan, Kostensenkungsprogramm cost-reduction (-cutting) program(me);
• Kostensicherheit indemnity for costs;
• vergleichsweise Kostensituation comparative costs;
• Kostenspezifikationsverfahren direct (marginal, Br.) costing;
• Kostenspezifizierung breakdown of expenses (US);
• Kostenspirale spiral(l)ing of costs;
• Kostensprung cost speed-up;
• Kostenstand niedrig halten to hold the line on costs;
• vom Kostenstandpunkt aus from the standpoint of cost;
• Kostenstarre cost rigidity;
• Kostensteigerung price rise, increase in cost[s], cost increase (push), rise in expenditure (costs);
• sprunghafte Kostensteigerung cost boost;
• Kostensteigerung auf die Preise abwälzen to pass on cost increases to prices;
• Kostensteigerungsfaktor cost increase factor;
• Kostenstelle burden center (US) (centre, Br.);
• nach betrieblichen Fabrikationszweigen aufgeteiltes Kostenstellenkonto departmental expense account;
• Kostenstellennummer departmental account number;
• Kostenstellenrechnung cost centre accounting (Br.), cost location accounting (US);
• Kostenstreuung spreading of costs;
• Kostenstruktur cost structure;
• Kostensturm cost hurricane;
• Kostentabelle cost chart (schedule), scale of charges;
• aus einem Kostental heraussteuern to coast one’s way out of a loss;
• Kostentarif list of charges;
• Kostenteilung cost sharing;
• Kostentendenz cost trend. -
6 Kostenbefreiung
Kostenbefreiung
exemption from costs;
• Kostenbegleichung defrayal;
• Kostenbegrenzung cost limt;
• Kostenbeitrag contribution to the expenses, service charge;
• Kostenbeitrag leisten to contribute toward the expenses;
• Kostenbeitreibung collection of charges;
• Kostenbelastung burden of costs, expense loading (charge, burden), (Versicherung) expense loading (US);
• Kostenbelastung einer Abteilung departmental charge;
• Kostenbeleg cost card (record, voucher);
• Kostenbelege einreichen to submit expense reports;
• Kostenberatung cost advice (consultancy);
• Kostenberechnung computation (calculation) of costs (expenses), (Anwalt) bill of costs, (Aufstellung) statement of expenses, (Kalkulation) cost accounting, costing;
• Kostenberechnung vornehmen to cost a job;
• Kostenberechnungsmethode cost method;
• Kostenbericht cost report;
• Kostenberichtigungskonto cost ledger;
• Kostenbescheinigung (Gericht) allocatur, judge’s certificate;
• Kostenbestandteile elements of costs, cost elements;
• Kostenbestimmung cost finding;
• Kostenbeteiligung sharing of costs, cost sharing;
• Kostenbetrag amount of expenses;
• Kostenbewegung fluctuation of costs. -
7 concreto
adj.1 concrete, definite, particular, specific.2 concrete, physical, non-abstract.m.1 concrete.2 concrete noun.pres.indicat.1st person singular (yo) present indicative of spanish verb: concretar.* * *► adjetivo1 (real) concrete, real2 (particular) particular, specific\en el caso concreto de... in the particular case of...* * *(f. - concreta)adj.1) concrete2) specific* * *1. ADJ1) (=específico) [medida, propuesta] specific, concrete; [hecho, resultado] specific; [fecha, hora] definite, particularen un plazo breve tendremos datos más concretos — we will have more specific o precise information shortly
no me dijo ninguna hora concreta — he didn't tell me any definite o particular time
2) (=no abstracto) concrete3)•
en concreto —a) [con verbos]nos referimos, en concreto, al abuso del alcohol — we are referring specifically to alcohol abuse
he viajado mucho por África, en concreto, por Kenia y Tanzania — I've travelled a lot in Africa, specifically in Kenya and Tanzania o in Kenya and Tanzania to be precise
¿qué dijo en concreto? — what exactly did he say?
b) [con sustantivos]¿busca algún libro en concreto? — are you looking for a particular o specific book?, are you looking for any book in particular?
no se ha decidido nada en concreto — nothing definite o specific has been decided
2.SM LAm (=hormigón) concrete* * *I- ta adjetivoa) ( específico) <política/acusación> concrete, specific; <motivo/ejemplo/pregunta> specific; <fecha/hora> definite; < lugar> specific, particularquiero saber, en concreto, cuánto cuesta — what I want to know specifically is how much it costs
una conferencia sobre historia, en concreto, el siglo XV — a lecture on history, the XV century to be precise
en una zona en concreto — in a particular o specific area
b) ( no abstracto) concreteIImasculino (AmL) concrete* * *= definite, fine [finer -comp., finest -sup.], given, individual, one, specific, specified, single, particular, defined, concrete, designated, circumscribed, targeted, coextensive [co-extensive], narrowly focused.Ex. I don't see that we are going to stand a chance unless there is something very definite coming out of this conference and similar conferences where these ideas are advanced.Ex. A longer abstract can help in the finer points of selection, but will take longer to write and also longer to scan.Ex. The notation for any given geographical division varies between classes and between different parts of the same classes.Ex. The series area includes the series title, an indication of the responsibility for the series (often series editors), and the number of the individual work within the series, if the work is one of a numbered series.Ex. Note the different definitions, and the different boundaries for this one subject area.Ex. Various publishers have reputations for specific styles, subject areas or works for specific audiences.Ex. If access is limited to certain specified times, the term 'off-line' is applied.Ex. In other words, the elements of any single case may point to several concepts; in this sense, the cases are like icebergs -- more is hidden han appears on the surface.Ex. It is possible to identify an item uniquely within a particular institution or agency by a running accession number.Ex. The Pearson correlation coefficient has been calculated to find out the correlation and to test the null hypothesis that there is no correlation among publishing in journals, citing from journals and use of journals by a defined set of researchers.Ex. The second exercise in this course was to outline priorities in library services which had to be concrete, describable and achievable.Ex. It is tremendously valuable to library staff (particularly in libraries with a designated departmental structure) to maintain close professional ties with local academic departments.Ex. Library and Information Plans (LIP) are 5-year management plans for information provision in a circumscribed region.Ex. Threats to the integrity of science include interest in paranormal phenomena, sensationalism of science and pressure for targeted research.Ex. Bibliographies in general are also retrieval devices; the difference here is that the bibliography is not coextensive with the stock of the library it may omit items in stock and include others not in stock.Ex. Some articles cover broad themes while others are more narrowly focused.----* adaptar a una aplicación concreta = harness.* búsqueda de documentos concretos = item search.* confinado a un lugar concreto = site-bound.* detalles concretos = fine detail(s).* en concreto = in particular, to be specific.* enfocado hacia un objetivo concreto = focused [focussed].* en la situación concreta = on the scene.* ente concreto = concrete entity.* en un momento concreto = at a particular point in time.* especializado en un mercado concreto = niche.* relacionado a un caso concreto = case-related.* * *I- ta adjetivoa) ( específico) <política/acusación> concrete, specific; <motivo/ejemplo/pregunta> specific; <fecha/hora> definite; < lugar> specific, particularquiero saber, en concreto, cuánto cuesta — what I want to know specifically is how much it costs
una conferencia sobre historia, en concreto, el siglo XV — a lecture on history, the XV century to be precise
en una zona en concreto — in a particular o specific area
b) ( no abstracto) concreteIImasculino (AmL) concrete* * *= definite, fine [finer -comp., finest -sup.], given, individual, one, specific, specified, single, particular, defined, concrete, designated, circumscribed, targeted, coextensive [co-extensive], narrowly focused.Ex: I don't see that we are going to stand a chance unless there is something very definite coming out of this conference and similar conferences where these ideas are advanced.
Ex: A longer abstract can help in the finer points of selection, but will take longer to write and also longer to scan.Ex: The notation for any given geographical division varies between classes and between different parts of the same classes.Ex: The series area includes the series title, an indication of the responsibility for the series (often series editors), and the number of the individual work within the series, if the work is one of a numbered series.Ex: Note the different definitions, and the different boundaries for this one subject area.Ex: Various publishers have reputations for specific styles, subject areas or works for specific audiences.Ex: If access is limited to certain specified times, the term 'off-line' is applied.Ex: In other words, the elements of any single case may point to several concepts; in this sense, the cases are like icebergs -- more is hidden han appears on the surface.Ex: It is possible to identify an item uniquely within a particular institution or agency by a running accession number.Ex: The Pearson correlation coefficient has been calculated to find out the correlation and to test the null hypothesis that there is no correlation among publishing in journals, citing from journals and use of journals by a defined set of researchers.Ex: The second exercise in this course was to outline priorities in library services which had to be concrete, describable and achievable.Ex: It is tremendously valuable to library staff (particularly in libraries with a designated departmental structure) to maintain close professional ties with local academic departments.Ex: Library and Information Plans (LIP) are 5-year management plans for information provision in a circumscribed region.Ex: Threats to the integrity of science include interest in paranormal phenomena, sensationalism of science and pressure for targeted research.Ex: Bibliographies in general are also retrieval devices; the difference here is that the bibliography is not coextensive with the stock of the library it may omit items in stock and include others not in stock.Ex: Some articles cover broad themes while others are more narrowly focused.* adaptar a una aplicación concreta = harness.* búsqueda de documentos concretos = item search.* confinado a un lugar concreto = site-bound.* detalles concretos = fine detail(s).* en concreto = in particular, to be specific.* enfocado hacia un objetivo concreto = focused [focussed].* en la situación concreta = on the scene.* ente concreto = concrete entity.* en un momento concreto = at a particular point in time.* especializado en un mercado concreto = niche.* relacionado a un caso concreto = case-related.* * *1 (específico) ‹política/acusación› concrete, specificen tu caso concreto in your particular casepor un motivo concreto for a specific reasonfijemos una fecha/hora concreta let's fix a definite date/timequieren reformas/soluciones concretas they want real o concrete reforms/solutionsun lugar concreto a specific o particular placeuna pregunta concreta a specific questionen concreto: quiero saber, en concreto, cuánto me va a costar what I want to know specifically is how much it is going to costla conferencia versó sobre pintura española, en concreto, Goya y Velázquez the lecture was on Spanish painting, Goya and Velázquez, to be precise o to be more specificen una zona en concreto in a particular o specific area2 (no abstracto) concretelo concreto y lo abstracto the concrete and the abstract( AmL)concreteCompuesto:reinforced concrete* * *
Del verbo concretar: ( conjugate concretar)
concreto es:
1ª persona singular (yo) presente indicativo
concretó es:
3ª persona singular (él/ella/usted) pretérito indicativo
Multiple Entries:
concretar
concreto
concretar ( conjugate concretar) verbo transitivo
verbo intransitivo:
llámame para concreto give me a call to arrange the details
concretarse verbo pronominal
to become a reality
concreto 1 -ta adjetivo
‹motivo/ejemplo/pregunta› specific;
‹fecha/hora› definite;
‹ caso› particular;
‹ lugar› specific, particular;
en concreto specifically;
en una zona en concreto in a particular o specific area;
no sé nada en concreto I don't know anything definite
concreto 2 sustantivo masculino (AmL) concrete;
concretar verbo transitivo
1 (precisar un tema, un punto) to specify
2 (concertar una fecha, hora) to fix
concreto,-a
I adjetivo
1 (preciso, real) concrete
2 (particular) specific
en este caso concreto..., in this particular case...
II sustantivo masculino LAm (hormigón) concrete
♦ Locuciones: en concreto, specifically: lo veré esta semana, el martes en concreto, I'll meet him this week, Tuesday to be precise
no sé nada en c., I have no firm information
' concreto' also found in these entries:
Spanish:
actual
- ceñirse
- concreta
- concretamente
- determinada
- determinado
- particular
- puntual
- regalar
- sala
English:
actual
- concrete
- particular
- specific
- specifically
* * *concreto1, -a adj1. [no abstracto] concrete;un concepto concreto a concrete concept2. [determinado] specific, particular;aún no tenemos una fecha concreta we don't have a definite date yet;estoy buscando un disco concreto, no me vale cualquiera I'm looking for a particular o specific record, not just any one;si no me das los detalles concretos no te podré ayudar if you don't give me the specific o precise details I won't be able to help you;en el caso concreto de Nicaragua,… in the specific case of Nicaragua,…;en concreto, todavía no sabemos nada in short, we don't know anything yet;piensa volver a Europa, en concreto a Francia she's thinking of coming back to Europe, to France to be precise;es un experto en economía, y más en concreto, en gestión de empresas he's an expert in economics, more specifically in business management;nada en concreto nothing definite;la culpa no se le puede atribuir a nadie en concreto there is no one person who is to blame;en ningún sitio en concreto nowhere in particular, not in any one placeconcreto2 nmAm concrete concreto armado reinforced concrete* * *I adj1 specific;en concreto specifically;nada en concreto nothing specific2 (no abstracto) concreteII m L.Am.concrete* * *concreto, -ta adj1) : concrete, actual2) : definite, specificen concreto: specifically♦ concretamente advconcreto nmhormigón: concrete* * *concreto adj1. (particular) specific2. (real) actual -
8 Handlungskosten
Handlungskosten
[general] overhead, overhead charges (cost, expenses), charges of merchandise (Br.), commercial (undistributed) cost, profit and loss expenses, oncost (Br.);
• allgemeine Handlungskosten burden (US);
• auf die Abteilungen aufgeschlüsselte Handlungskosten departmental overhead (burden);
• Handlungskostenkonto overhead charges account;
• auf Handlungskostenkonto buchen to charge to expense. -
9 functional budget
Fina budget of income and/or expenditure applicable to a particular function. A function may refer to a department or a process. Functional budgets frequently include the following: production cost budget (based on a forecast of production and plant utilization); marketing cost budget; sales budget; personnel budget; purchasing budget; and research and development budget. [m1] Also known as departmental budget -
10 Gewinn
Gewinn m 1. BÖRSE return; 2. FIN profit, assets, earnings, surplus; 3. FREI benefit; 4. GEN advantage, surplus, income, gain, net income; 5. RW profit, book profit, surplus; 6. STEUER emolument; 7. WIWI surplus • einen Gewinn melden RW report a profit • Gewinn bringend 1. GEN advantageous, beneficial, gainful; 2. RW profitable; 3. WIWI productive • Gewinn erwirtschaften WIWI run a surplus, generate a profit • Gewinn erzielen 1. BÖRSE move into the money; 2. RW make a profit • Gewinn machen 1. RW make a profit, make profits; 2. WIWI run a surplus • Gewinne abziehen WIWI (infrml) milk profits • Gewinne einheimsen GEN (infrml) rake in profits • Gewinne erzielen BÖRSE make gains, make a profit • Gewinne übertrafen die Vorhersagen im ersten Quartal FIN profits surpassed forecasts in the first quarter* * *m 1. < Börse> return; 2. < Finanz> assets, earnings, surplus; 3. < Frei> benefit; 4. < Geschäft> advantage, surplus, income; 5. < Rechnung> book profit, surplus; 6. < Steuer> emolument; 7. < Verwalt> earnings; 8. <Vw> surplus ■ einen Gewinn melden < Rechnung> report a profit ■ Gewinn bringend 1. < Geschäft> advantageous, beneficial, gainful; 2. < Rechnung> profitable; 3. <Vw> productive ■ Gewinn erwirtschaften <Vw> run a surplus, generate a profit ■ Gewinn erzielen 1. < Börse> move into the money; 2. < Rechnung> make a profit ■ Gewinn machen 1. < Rechnung> make a profit, make profits; 2. <Vw> run a surplus ■ Gewinne abziehen <Vw> milk profits infrml ■ Gewinne einheimsen infrml < Geschäft> rake in profits infrml ■ Gewinne erzielen < Börse> make gains, make a profit ■ Gewinne übertrafen die Vorhersagen im ersten Quartal < Finanz> profits surpassed forecasts in the first quarter* * *Gewinn
profit, gain, gainings, getting, increment, cleanup (US sl.), (Einkünfte) emolument, spoil, (Erfolg) benefit, (Ertrag) receipts, proceeds, return, yield, produce, avails (US), (Ertrag aus Grund und Boden) issue, (gute Gelegenheit) catch, bargain, market, (aus Gewerbebetrieb) profit, earnings, gain, (Gewinnspanne) [profit] margin, (Kursgewinn) increase, advance, gains, (Nutzen) advantage, account, fruit, (Spekulation) gain, (Überschuss) surplus;
• auf Gewinn gerichtet with a view to profit, for pecuniary benefit, profitmaking, commercial;
• nicht auf Gewinn gerichtet non-commercial, non-profit[-making];
• auf gemeinschaftlichen Gewinn und Verlust gerichtet on joint profit and loss;
• mit Gewinn at a profit, profitably;
• ohne Gewinn profitless, unprofitable;
• abgeführter Gewinn amount surrendered;
• an konzernfremde Gesellschaften abgeführter Gewinn (Bilanz) mandatory profit distributions under agreement;
• an Händler abgegebener Gewinn pass-over profit (US);
• abgezweigter Gewinn profit set aside;
• abrechnungspflichtiger Gewinn profit subject to accounting;
• im Rechnungsabschnitt angefallener Gewinn accounting profit;
• im Geschäft wieder angelegter Gewinn retained earnings (US), earnings ploughed (Br.) (plowed, US) back;
• angemessener Gewinn fair return (profit), reasonable return;
• angesammelte Gewinne accumulated profits;
• rapid ansteigende Gewinne soaring profits;
• auffallende Gewinne striking gains;
• auf die Abteilungen aufgeschlüsselter Gewinn departmental profit;
• ausgeschüttete Gewinne distributed profits;
• nicht ausgeschüttete Gewinne undivided (unappropriated, US) profits, retained earnings (US);
• noch nicht ausgeschüttete Gewinne accumulated profits;
• ausgewiesener Gewinn reported profit;
• ausgezahlter Gewinn (Versicherung) bonus in cash;
• ausschüttungsfähiger Gewinn distributable earnings, unappropriated earned surplus (US);
• außerordentliche Gewinne non-recurring profits;
• beachtlicher Gewinn substantial gain;
• steuerlich bereinigter (berichtigter) Gewinn adjusted profit;
• auf Neubewertung beruhender Gewinn appreciated surplus;
• besteuerungsfähiger Gewinn taxable gain;
• betriebsbedingter Gewinn operating profit;
• betrügerische Gewinne fraudulent gains;
• buchmäßiger Gewinn book profit;
• dicker Gewinn fat profit;
• echter Gewinn actual profit;
• ehrliche Gewinne honest profits;
• einbehaltene Gewinne retained earnings (US);
• einmaliger Gewinn banner profit;
• einmalige Gewinne one-time (banner) gains, banner profits;
• entgangener Gewinn ceasing (lost) profit, ceasing gain;
• nicht entnommener Gewinn retained income (earnings, profit) (US), unwithdrawn (non-drawn, undistributed, paid-in, US) profit, profit ploughed (plowed, US) back;
• im Liquidationszeitraum entstandene Gewinne profits arising during a winding-up;
• ergaunerter Gewinn plunder (sl.);
• erhebliche Gewinne (Börse) substantial gain;
• erhoffter Gewinn anticipated profit;
• erwarteter (zu erwartender) Gewinn prospective (anticipated) profit, lucrative interest;
• aus Arbeit zu erwirtschaftender Gewinn profit derivable from work;
• erzielter Gewinn realized (secured) profit, profit made;
• beim Autoverkauf erzielter Gewinn profit on sale of a motor car;
• an der Börse erzielte Gewinne profits on exchange;
• durch Fremdkapitaleinsatz erzielter Gewinn return earned with use of borrowed funds;
• leicht erzielter Gewinn (Börse) velvet (US);
• im ersten Quartal erzielter Gewinn first-quarter profit;
• tatsächlich erzielter Gewinn actual profit;
• in Übersee erzielte Gewinne overseas gains;
• eventueller Gewinn contingent profit;
• früherer Gewinn past earnings;
• gelegentliche Gewinne casual profits;
• geringer Gewinn small profit;
• gewerblicher Gewinn operating (industrial, commercial) profit;
• glänzende Gewinne booming profits;
• glatter Gewinn clear profit;
• unerwartet hoher Gewinn bonanza (US);
• imaginärer Gewinn expected profit;
• inflationsbedingter Gewinn inflation-generated profit;
• zur Ausschüttung kommender Gewinn distributable profit;
• körperschaftssteuerpflichtige Gewinne profits chargeable to corporation tax;
• laufender Gewinn current earnings;
• mäßiger Gewinn light (slight) profit;
• mitgenommener Gewinn realized profit;
• müheloser Gewinn easy profit;
• optimaler Gewinn optimum profit;
• realisierter Gewinn realized profit (revenue);
• nicht realisierter Gewinn unrealized profit;
• noch nicht realisierter Gewinn contingent (paper, US) profit;
• unrealisierter rechnerischer Gewinn paper profit;
• reiner Gewinn net profit (avails, US);
• rückständige Gewinne back profits;
• schwindende Gewinne shrivel(l)ing profits;
• sicherer Gewinn certain percentage;
• stattlicher Gewinn handsome profit;
• für die Aktionäre zur Verfügung stehender Gewinn profit attributable to shareholders (Br.) (stockholders, US);
• stehen gebliebener Gewinn jackpot, profit left;
• stehen gelassener Gewinn retained (US) (unrealized, left) profit, retained income (US), profit ploughed (Br.) (plowed, US) back;
• zur Ausschüttung zur Verfügung stehender Gewinn distributable earnings, unappropriated earned surplus (US);
• steigender Gewinn growing profit;
• steuerpflichtiger Gewinn attributable profit before taxation, taxable (chargeable, assessable) profit, chargeable gain;
• tatsächlicher Gewinn actual profit;
• thesaurierter Gewinn accumulated (unappropriated, US) profit, profit retained (US), retained earnings (profit, surplus, US, income), accumulated earnings;
• überschießender (überschüssiger) Gewinn excess profit, surplus income (profit);
• unausgeschütteter Gewinn undistributed (undivided) profits, retained earnings;
• unerlaubte Gewinne illicit profits;
• unerwarteter Gewinn windfall profit;
• unlautere Gewinne sordid gains;
• unrealisierte Gewinne paper profits;
• unrechtmäßiger Gewinn illegal profit;
• der Steuerpflicht unterliegende Gewinne profits brought within the charge of tax, chargeable gains;
• der Körperschaftssteuer unterworfene Gewinne profits chargeable to corporation tax;
• unverteilter Gewinn unappropriated [earned, US] surplus, undistributed (non-distributed) net profit (Br.), undivided profit;
• veranlagungspflichtiger Gewinn chargeable gain, profit brought within the charge of tax;
• verfügbarer Gewinn available profit;
• für die Dividendenausschüttung verfügbarer Gewinn unappropriated profit (US), unappropriated earned surplus (US);
• nach Rückstellung auf Rücklagekonto verfügbarer Gewinn net surplus (US);
• verkürzter Gewinn shave-off profit;
• versteckter Gewinn hidden (secret) profit;
• zu versteuernder Gewinn taxable profit (earnings);
• dieses Jahr zu versteuernder Gewinn gain taxable this year;
• versteuerter Gewinn taxed profit, profit after tax;
• verteilbarer Gewinn available profit;
• zu verteilender Gewinn distributable earnings;
• verteilter Gewinn appropriated surplus;
• nicht verteilter (verwertbarer) Gewinn accumulated profit, unappropriated [earned, US] surplus, surplus earnings (US);
• nicht verwendete Gewinne unapplied profits;
• vorgetragener Gewinn profit carried forward;
• vorweggenommener Gewinn anticipated bonus, deferred profit;
• wesentliche Gewinne material gains;
• den Rücklagen zugewiesene (zugeführte) Gewinne (Bilanz) appropriated earnings (US), earned surplus (US), profit retained and added to reserve;
• gesetzlich zugerechneter Gewinn profit appendant;
• vertraglich zugerechneter Gewinn profit appurtenant;
• zurechenbarer Gewinn (Einkommensteuer) attributable profit;
• zusätzlicher Gewinn extra profit;
• nicht zweckgebundener Gewinn available (disposable) surplus;
• einbehaltene Gewinne und Abschreibungen retained cashflow;
• Gewinne nach Abzug von Steuern after-tax earnings (profit);
• Gewinn vor Abzug von Steuern pretax profit (earnings), earnings (profit) before tax;
• Gewinn je Aktie earnings per share (stock, US);
• Gewinn vor Berücksichtigung der Steuern pretax profit;
• Gewinn aus Beteiligungen investment profit, profit due from participation;
• Gewinn aus Buchwerterhöhungen appreciated surplus, surplus of appreciation;
• Gewinn aus Devisengeschäften gain from exchange operations;
• Gewinn vor Fusionierung profit prior to consolidation;
• Gewinne im Geschäftsjahr (Versicherung) underwriting (insurance) profits;
• Gewinne aus einem nicht genehmigten Gewerbe unlawful profits;
• Gewinn aus Gewerbebetrieb business profit;
• Gewinn aus der Hauptbetriebstätigkeit operating profit;
• Gewinn bei Kalkulation zu Marktpreisen nach Abzug fälliger Steuern current cost profit after deducting taxation payable;
• Gewinn aus Kapitalanlagen income from capital investment;
• Gewinn je Kapitaleinheit profitability ratio (US);
• Gewinne aus Monopolen (Bilanz) profits from patents and secret processes (Br.), monopoly profits (US);
• Gewinn aus Neubewertung reappraisal surplus;
• Gewinn aus Prägung von Scheidemünzen minor coinage profit fund (US);
• Gewinn nach Steuern profit after taxes;
• kleine Gewinne, große Umsätze small profits, quick returns;
• Gewinn aus Veräußerungen sales profit;
• Gewinne aus dem Verkauf von Anlagegütern profits on the sale of fixed assets;
• Gewinn und Verlust profit and loss account, losings and winnings;
• Gewinn vor Vornahme von Abschreibungen profit before depreciation;
• Gewinn nach Vortrag (Bilanz) profit balance;
• Gewinne aus Wertpapieranlagen income from securities, investment income;
• Gewinn abwerfend paying, remunerative;
• Gewinn bringend profitable, gainful, lucrative, profit-producing (-making), remunerative, revenue- (profit-) earning, pay[ing], payable, advantageous;
• Gewinn abführen to surrender a profit;
• seinen Gewinn vom Wettbüro abholen to collect one’s winnings from the betting shop;
• mit Gewinn abschließen to show a profit;
• Transaktion mit Gewinn abschließen to make a profit out of a transaction;
• Gewinne abschöpfen to siphon off (cream away) profits;
• Gewinn abwerfen to leave (bring in, render, yield, return) profit, to leave a margin, to be profitable, to pay;
• angemessenen Gewinn abwerfen to yield a fair profit, to bring an adequate return;
• Gewinne aktivieren to capitalize profits;
• Gewinn bringend anlegen to invest advantageously (one’s money to good account);
• mit Gewinn arbeiten to operate (run) at a profit, to operate in the black (coll.), to be on a profitable basis, to work with good result;
• wieder mit Gewinn arbeiten to be back in the black (US coll.);
• Gewinne aufschlüsseln (verhältnismäßig aufteilen, anteilmäßig aufteilen) to prorate profits (US);
• Gewinn untereinander aufteilen to split the profit;
• Gewinn aufweisen to show profit;
• keinerlei Gewinne aufweisen to show a nil balance on its profits;
• seine Gewinne aufzehren to eat up (improve away) one’s profits;
• Gewinn und Verlust durchschnittlich ausgleichen to give and take, to average;
• Gewinn ausschütten to distribute a surplus, to divide profits;
• Gewinne nachteilig beeinflussen to hurt profits;
• Gewinn beschneiden to trim profits;
• j. am Gewinn beteiligen to give s. o. a share in the profits;
• mit Gewinn betreiben to be on a profitable basis, to operate profitably, to be in the black (US coll.);
• Bergwerk mit Gewinn betreiben to work a mine at a profit;
• Gewinn [ein]bringen to be profitable, to show profit, to pay, to bring in, to [yield a handsome] profit;
• Gewinne einkalkulieren to compute profits;
• Gewinn einstreichen to reap a profit, to sweep the board;
• gewaltige Gewinne einstreichen to make huge profits;
• unberechtigten Gewinn einstreichen to pocket a profit;
• unerlaubte Gewinne einstreichen to make illicit profits;
• Gewinn entnehmen to draw the profits;
• Gewinn nicht entnehmen und im Geschäft wieder anlegen to plough (plow, US) back earnings into business;
• Gewinn ermitteln to determine profit;
• Gewinn erzielen to realize (operate at, make, secure, draw) a profit, to come out of the red (US coll.);
• angemessenen Gewinn erzielen to turn a healthy profit;
• anständige Gewinne erzielen to make fair profits;
• 10 Pfund Gewinn erzielen to be ten pounds to the good;
• Gewinn feststellen to ascertain (determine) the profit;
• Anteil am Gewinn haben to have a share in the profit;
• reinen Gewinn ergeben haben to have netted;
• bisher noch keinen Gewinn gemacht haben to have produced zero profit to date;
• seine Gewinne niedrig halten to hold down profits;
• mit einem Gewinn herauskommen (Lotterie) to win a prize;
• Gewinne hochschrauben to kick up earnings;
• Gewinn kassieren to lock in the profit;
• dicke Gewinne kassieren to mop profits;
• lukrative Gewinne buchungstechnisch in Steueroasen anfallen lassen to book most of one’s lucrative business through tax havens;
• Gewinne machen to make profits;
• Gewinn mitnehmen to take profits, to pick up bargains;
• Gewinne realizieren (Börse) to reap (realize, take) profits, to cash in;
• mit Gewinn rechnen to look to profit;
• Gewinne scheffeln to rake in profits;
• am Gewinn beteiligt sein to have an interest in the profits, to share in profits;
• ganzen Gewinn aufs Spiel setzen to play on the velvet (US);
• Gewinn teilen to share gains, to pool profits, to cut (US sl.);
• am Gewinn teilnehmen to partake of the profits;
• Gewinn thesaurieren to retain the profit;
• Gewinn und Verlust zu gleichen Teilen tragen to go shares;
• Gewinne transferieren to repatriate (remit) profits;
• sich von jem. ohne Gewinn und Verlust trennen to break even with s. o.;
• mit Gewinn verkaufen to sell to advantage (at a profit), (Wertpapiere) to sell at a premium;
• Gewinn verrechnen to appropriate profits;
• mit späteren Gewinnen verrechnen to carry forward long-term losses (US);
• Gewinn mit einem Verlust verrechnen to set off a gain against a loss;
• Gewinne verschleiern to conceal profits;
• Gewinn verteilen to divide (distribute) the profits (proceeds);
• Gewinn unter die Angestellten verteilen to allocate the profit among the employees;
• thesaurierte Gewinne für Investitionen verwenden to retain profits for expansion;
• Gewinne verzeichnen to post profits, to post (record) gains;
• kleine Gewinne verzeichnen to register (show) small gains;
• große Gewinne vorweisen to exhibit large profits;
• mit einem Gewinn winken to hold forth hopes of profit;
• Gewinn mit etw. erzielen wollen to do s. th. for profit;
• schnell Gewinn machen wollen to be out for quick killing (fam.);
• großen Gewinn zeitigen to result in a large profit;
• Gewinn ziehen aus to take advantage of, to benefit from;
• einen großen Gewinn aus etw. ziehen to thrive on s. th.;
• Gewinn aus einem Geschäft ziehen to make a profit on a transaction;
• keinen bedeutenden Gewinn aus etw. ziehen to extract no unusual profit from s. th.;
• Gewinne steuerlich zurechnen to allocate (attribute) profits;
• Gewinnabfall profit drop, skid in profits;
• Gewinnabführung surrender of profits, profit transfer;
• Gewinnabführungssteuer excess-profits tax (US);
• Gewinnabführungsvertrag surrender-of-profits agreement;
• Gewinnabnahme fall in profits. -
11 Rechnungswesen
Rechnungswesen n 1. PERS accounting; 2. RW accountancy, acc., accy, accounting* * *n 1. < Person> accounting; 2. < Rechnung> accountancy (acc., accy), accounting; 3. < Verwalt> accounting* * *Rechnungswesen
accountancy, accounting [system];
• betriebliches Rechnungswesen cost (manufacturing) accounting, costing;
• dezentralisiertes Rechnungswesen departmental accounting;
• inflationsbezogenes Rechnungswesen accounting for changing price levels;
• kommunales Rechnungswesen municipal accounting;
• öffentliches Rechnungswesen public accounts;
• staatliches Rechnungswesen government accounts;
• volkswirtschaftliches Rechnungswesen economic accounting;
• Rechnungswesen für besondere Betriebsführungsbedürfnisse management accounting;
• Rechnungswesen zur Kontrolle der Wirtschaftlichkeit einzelner Funktionsbereiche activity accounting. -
12 бухгалтерский учёт
Практические методы учёта. Этот термин также относится к общепринятым правилам и условным обозначениям практикующих бухгалтеров. — The practical art of the account. The term also refers to the generally accepted rules and conventions of practicing accountants.
Система учёта издержек, в помощью которой сбор данных об издержках и их анализ осуществляются в соответствием с ответственностями отдельных управляющих по отделам и подразделениям. — A system of cost reporting by which costs are accumulated and analyzed according to the departmental or divisional responsibilities of individual managers.
Russian-English Dictionary "Microeconomics" > бухгалтерский учёт
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13 training needs analysis
HRthe identification of training needs at employee, departmental, or organizational level, in order for the organization to perform effectively. The aim of training needs analysis is to ensure that training addresses existing problems, is tailored to organizational objectives, and is delivered in an effective and cost-efficient manner. Training needs analysis involves: monitoring current performance using techniques such as observation, interviews, and questionnaires; anticipating future shortfalls or problems; identifying the type and level of training required; and analyzing how this can best be provided.Abbr. TNA
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