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1 to exclude income
English-russian dctionary of contemporary Economics > to exclude income
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2 to exclude income
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3 income
n1) доход; заработок, доходы; поступления2) амер. прибыль
- accounting income
- accrued income
- accrued coupon income
- accumulated income
- accumulated taxable income
- active income
- actual income
- additional income
- adjusted income
- adjusted gross income
- after-tax income
- agency income
- aggregate income
- alternative minimum taxable income
- annual income
- assessable income
- average income
- average annual income
- before-tax income
- blocked income
- book income
- business income
- capital income
- cash income
- casual income
- combined income
- commission income
- community property income
- consolidated taxable income
- constant income
- consumer income
- cumulative taxable income
- current income
- declared income
- deferred income
- derivative income
- determinable income
- discretionary income
- disposable income
- disposable personal income
- dividend income
- earned income
- excessive income
- expected income
- export income
- extra income
- extraordinary income
- factor income
- family income
- farm income
- fiduciary accounting income
- financial income
- financial services income
- fixed income
- foregone income
- foreign earned income
- foreign exchange trading income
- foreign source income
- franked income
- gambling income
- gift income
- gross income
- gross national income
- gross operating income
- guaranteed minimum income
- habitual income
- hidden income
- household income
- illegal income
- imputed income
- individual income
- interest income
- interest income on advances to customers
- interest income on commercial loans
- interest income on loans
- investment income
- invisible income
- irregular income
- labour income
- large income
- licensing income
- life income
- low income
- manufacturing income
- marginal income
- minimum income
- miscellaneous income
- money income
- national income
- negative income
- net income
- net income before exemptions
- net income of society
- net income per share
- net capital income
- net interest income
- net operating income
- net operating income before provisions for losses
- nominal income
- noninterest income
- noninterest operating income
- nonoperating income
- nontaxable income
- nontrading income
- notional income
- operating income
- operational income
- ordinary income
- ordinary gross income
- original income
- other income
- ownership incomes
- passive income
- passive activity income
- passive investment income
- per capita income
- per head income
- periodical income
- permanent income
- personal income
- portfolio income
- premium income
- pretax income
- primary income
- private income
- professional income
- projected income
- property income
- psychic income
- real income
- regular income
- relative income
- rent income
- rental income
- rentier income
- residual income
- retained income
- retained taxable income
- retirement income
- sales income
- self-employment income
- separate taxable income
- service income
- settled income
- sheltered income
- social income
- spendable income
- steady income
- supplementary income
- take home income
- taxable income
- tax-exempt income
- tax-exempt interest income
- tax-free income
- total income
- trading income
- transitory income
- undistributed income
- unearned income
- unexpected income
- unreported income
- wage and salary income
- yearly income
- income for the year
- income from affiliates
- income from business
- income from capital
- income from commercial activities
- income from currency transactions
- income from customer transactions
- income from entrepreneurship
- income from finance leases
- income from investment of capital
- income from investments
- income from off-balance-sheet transactions
- income from operations
- income from property
- income from rentals
- income from sales
- income from self-employment
- income from treasury and interbank transactions
- income from work
- income in foreign currency
- income in kind
- income of an enterprise
- income of investment
- incomes of the population
- income on currency operations
- income on securities transactions
- income on trust activities
- income per head
- income and expenditure
- income and expense
- income attributable to gross receipts from foreign trade
- income exempt from taxes
- income generated by
- income liable to tax
- income subject to tax
- accumulate income beyond the reasonable needs of business
- assign income to another person for tax purposes
- boost income
- bring in an income
- compute taxable income
- conceal income from taxation
- declare income
- defer income
- derive income from activities
- detect illegal income
- draw income
- earn income
- ensure income
- exclude income
- gain income
- generate an income
- redistribute the income
- reflect taxable income inaccurately
- report income
- split the income
- tax income
- underreport incomeEnglish-russian dctionary of contemporary Economics > income
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4 income
1) доход; заработок, доходы; поступления2) амер. прибыль•Income fluctuates over the years. — Доход колеблется из года в год.
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5 to exclude benefits from gross income
English-russian dctionary of contemporary Economics > to exclude benefits from gross income
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6 to exclude benefits from gross income
English-russian dctionary of diplomacy > to exclude benefits from gross income
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7 Einkommen
Einkommen n FIN, RW, STEUER, WIWI income, revenue, receipts, earnings* * *n <Finanz, Rechnung, Steuer, Vw> income, revenue, receipts, earnings--------: ohne Arbeit erzieltes Einkommen<Finanz, Steuer, Vw> Vermögenseinkommen unearned income* * *Einkommen
income, revenue, penny, rent, (Einkünfte) emoluments, perquisites, (Erträgnisse) earnings, (Gewinne) gainings, gains (US), (Mittel) means, (Rente) rent;
• als Einkommen versteuert reported;
• ohne Einkommen without income;
• abgeleitetes Einkommen derived income;
• in England anfallendes Einkommen income arising in the United Kingdom;
• im Rechnungsabschnitt anfallendes Einkommen current income;
• für längeren Zeitraum in einem Steuerjahr anfallendes Einkommen bunched income;
• angemessenes Einkommen fair income;
• antizipatorisches Einkommen deferred income (US);
• ausreichendes Einkommen sufficient income;
• berufliches Einkommen professional earnings;
• bescheidenes Einkommen humble (modest) income;
• doppelt besteuertes Einkommen doubly taxed income;
• besteuerungsfähiges Einkommen taxable income;
• die Lebensbedürfnisse deckendes Einkommen income commensurate with one’s needs;
• effektives Einkommen real income;
• entfallendes Einkommen attributable income;
• erarbeitetes Einkommen earned income;
• erträgliches Einkommen tolerable income;
• tatsächlich erzieltes Einkommen actual income;
• fiktives Einkommen (Einkommenssteuer) notional income (Br.);
• festes Einkommen regular (settled, permanent, steady, stable, assured, fixed) income;
• freies Einkommen income above the living wage;
• fundiertes Einkommen unearned income (revenue);
• fünfstelliges Einkommen five-figure income;
• garantiertes Einkommen guaranteed income;
• gebundenes Einkommen living wage;
• gemeinsames Einkommen (Ehepaar) combined income;
• geschätztes Einkommen estimated income (earnings);
• geringes Einkommen small income;
• gesichertes Einkommen settled (secured) income, income security;
• gewerbliches Einkommen industrial (business) income;
• gutes Einkommen considerable (comfortable) income;
• höheres Einkommen fairly large income;
• hohes Einkommen large (high, big) income;
• jährliches Einkommen annual income, annuity;
• knappes Einkommen scanty income;
• körperschaftssteuerpflichtiges Einkommen income chargeable with (liable to) corporation tax;
• stabiles landwirtschaftliches Einkommen stable farm income;
• lebenslängliches Einkommen life income;
• mäßiges Einkommen small income;
• mittleres Einkommen middle-bracket (median, US) income;
• niedriges Einkommen low income;
• nominales Einkommen nominal income;
• persönliches Einkommen personal income;
• produziertes Einkommen produced income;
• Pro-Kopf-Einkommen income per capita, individual earnings;
• jährliches Pro-Kopf-Einkommen annual per capita income;
• reales Einkommen actual pay;
• regelmäßiges Einkommen regular (assured) income;
• ruhegehaltsfähiges Einkommen pensionable income;
• ruhegeldfähiges Einkommen pension income;
• sicheres Einkommen assured (dependable) income;
• sonstiges Einkommen other income (revenue);
• spärliches Einkommen slender income;
• ständiges Einkommen regular (fixed) income;
• zur freien Verfügung stehendes Einkommen spendable (disposable, US) income;
• rasch steigendes Einkommen fast-mounting income;
• steuerfreies Einkommen tax-exempt (non-taxable, untaxable) income, income exempt from taxation (US);
• steuerpflichtiges Einkommen income liable to tax, taxable (chargeable, assessable) income;
• voll steuerpflichtiges Einkommen income wholly liable to tax;
• tatsächliches Einkommen real income;
• transitorisches Einkommen transitory income;
• unregelmäßiges Einkommen non-recurring revenue;
• unselbstständiges Einkommen income from wages (work, employment);
• unversteuertes Einkommen income before taxes, pretax income;
• tatsächlich verbrauchtes Einkommen realized income;
• verfügbares Einkommen spendable (disposable, US) income;
• frei verfügbares Einkommen (Volkswirtschaft) disposable (US) (discretionary) income;
• verlässliches Einkommen dependable income;
• versteuertes Einkommen taxed income;
• vorweggenommenes Einkommen deferred income;
• wertbeständiges Einkommen stable income;
• wirkliches Einkommen real income;
• zusätzliches Einkommen additional income;
• Einkommen nach Abzug der Steuern income after taxes;
• Einkommen vor Abzug der Steuern pretax income;
• Einkommen von Aktiengesellschaften corporate income (US);
• Einkommen aus selbstständiger Arbeit income arising from any office or employment or profit;
• Einkommen aus unselbstständiger Arbeit wage income;
• Einkommen aus Arbeit und Kapital mixed income;
• Einkommen verschiedenster Art (Bilanz) miscellaneous income;
• Einkommen aus freier Berufstätigkeit professional earnings;
• Einkommen zwischen 15.000 und 20.000 Dollar income in the $ 15,000 - 20,000 brackets (US);
• freies Einkommen über dem Existenzminimum income above the living wage, surplus value;
• Einkommen aus Grundbesitz income derived from land (landed property), property income;
• Einkommen aus Kapitalvermögen unearned (investment) income;
• Einkommen pro Kopf der Bevölkerung per capita income;
• Einkommen auf Lebenszeit income for life;
• Einkommen im Ruhestand income after retirement;
• Einkommen der mittleren Steuerklasse middle-bracket income;
• frei verfügbares Einkommen nach Steuern disposable income (US);
• Einkommen aus Vermögen[sanlage] unearned (investment) income, income property;
• Einkommen aus unbeweglichem Vermögen income from real property;
• Einkommen aus Wertpapierbeständen income from securities (Br.), investment income;
• sein Einkommen angeben to make an income-tax statement (US);
• sein Einkommen zu niedrig angeben to understate one’s income;
• Einkommen angleichen to equalize income;
• sein ganzes Einkommen ausgeben to live up to one’s income;
• mit seinem Einkommen auskommen to live within one’s income, to suit one’s expenditure to one’s means, to make both ends meet;
• als in diesem Jahr angefallenes Einkommen behandeln to report as income for the year;
• nicht als steuerpflichtiges Einkommen behandeln to exclude from one’s income;
• Einkommen besteuern to tax income;
• Einkommen an der Quelle besteuern to tax revenue at the source;
• Einkommen beziehen to draw (derive) income;
• steuerpflichtiges Einkommen darstellen to constitute taxable income;
• Einkommen steuerlich an der Quelle erfassen to tax income at the source;
• sein Einkommen erhöhen to make up (augment) one’s income;
• Einkommen ermitteln to determine an income;
• gutes Einkommen erzielen to make a good income;
• geringes Einkommen [zu versteuern] haben to be in low income brackets (US);
• hohes Einkommen [zu versteuern] haben to be in high income brackets (US);
• 40.000 Dollar Einkommen im Jahr haben to have an income of $ 40,000 a year;
• vierstelliges Einkommen haben to have an income of four figures;
• von seinem Einkommen leben to live off one’s income;
• Einkommen zur Besteuerungsgrundlage nehmen to base taxation on the income;
• jds. Einkommen auf jährlich 8000 Pfund schätzen to put s. one’s income at L 8000 a year;
• als normales Einkommen zu versteuern sein to be taxable as ordinary income;
• dem Einkommen zuzurechnen sein to be of a revenue nature;
• den Landwirten ein angemessenes und regelmäßiges Einkommen sichern to ensure that farmers receive a fair and regular income;
• zum Einkommen in keinem Verhältnis stehen to be out of proportion to one’s income;
• Einkommen für die Steuerveranlagung mit höheren Sätzen veranschlagen to compute the income for assessment at higher rates;
• sein Einkommen im Voraus verbrauchen to anticipate one’s income;
• sein Einkommen verdoppeln to double one’s income;
• über ein Einkommen verfügen to have an income in one’s own right;
• sein Einkommen vermehren to augment one’s income;
• als Einkommen versteuern to report as taxable income;
• 50.000 Dollar an Einkommen versteuern to return one’s income at $ 50,000;
• Einkommen aus Steuergründen über die Jahre verteilen to spread out income;
• steuerlich als Einkommen behandelt werden to be attributed to revenue;
• aus dem laufenden Einkommen bezahlt werden to be paid out of income;
• vom laufenden Einkommen gespeist werden to come from current income;
• mit dem Einkommen verrechnet werden to be chargeable against income;
• Teil seines Einkommens zurücklegen to set aside a part of one’s income. -
8 dividend exclusion
гос. фин. исключение дивидендов (из обложения федеральными налогами, напр., в США не облагается налогами часть дивидендов полученных корпорациями от других национальных корпораций, а до 1987 г. из налогооблагаемого дохода физических лиц исключались небольшие дивиденды)See:
* * *
исключение дивидендов: исключение небольших сумм дивидендов (до 100 долл.) из обложения федеральными налогами, если они получены физическими лицами до 1987 г. (США); 80% дивидендов, полученных корпорацией от других корпораций не облагается налогами.* * *. Regular (not S) corporations can exclude from income 70% of dividends received. If the corporation owns 20% or more of the stock of the other corporation, it can exclude 80%. A 100% exclusion is provided for 80% plus owned corporations. . Small Business Taxes & Management 2 . -
9 wage-levelling
сущ.эк. тр., соц. уравниловка в оплате (труда), уравниловка в заработной плате (ситуация, когда разные категории работников получают примерно одинаковую заработную плату)Tax system should stimulate such type of distribution of peoples' income that would exclude wage-levelling and critical differences in salaries and income. — Налоговая система должна стимулировать возникновение такого типа распределения доходов в обществе, которое не допускало бы ни уравниловки в заработной плате, ни слишком большой разницы в уровне зарплаты и доходов.
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10 near cash
!гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.The UK's public spending framework is based on several key principles:"consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;" "the judgement of success by policy outcomes rather than resource inputs;" "strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and"the proper costing and management of capital assets to provide the right incentives for public investment.The Government sets policy to meet two firm fiscal rules:"the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and"the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)"Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and"Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.More information about DEL and AME is set out below.In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets."Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest."Within the Resource Budget DEL, departments have separate controls on:"Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and"The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:"provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;" "enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;" "introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and"not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:"an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;" "an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;" "to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with"further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.Technical Notes explain how performance against each PSA target will be measured.To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.This document was updated on 19 December 2005.Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money————————————————————————————————————————"GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money"————————————————————————————————————————GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money————————————————————————————————————————GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.———————————————————————————————————————— -
11 eliminar
v.to eliminate.El líquido eliminó las manchas The liquid eliminated the stains.El mafioso eliminó al testigo The mobster eliminated the witness.* * *1 (gen) to eliminate, exclude2 (esperanzas, miedos, etc) to get rid of, cast aside* * *verb1) to eliminate2) remove3) kill* * *1. VT1) (=hacer desaparecer) [+ mancha, obstáculo] to remove, get rid of; [+ residuos] to dispose of; [+ pobreza] to eliminate, eradicate; [+ posibilidad] to rule outeliminar un directorio — (Inform) to remove o delete a directory
2) [+ concursante, deportista] to knock out, eliminatefueron eliminados de la competición — they were knocked out of o eliminated from the competition
3) euf (=matar) to eliminate, do away with *4) [+ incógnita] to eliminate5) (Fisiol) to eliminate2.See:* * *verbo transitivo1)b) < candidato> to eliminate; (Dep) to eliminate, knock outc) (euf) ( matar) to eliminate (euph), to get rid of (euph)d) < residuos> to dispose of2) <toxinas/grasas> to eliminate3) (Mat) < incógnita> to eliminate* * *= abort, cut off, delete, detach, disband, discard, dispose of, do away with, eliminate, eradicate, erase, erode, kill, obviate, purge, remove, rid, suppress, take out, withdraw, screen out, retire, squeeze out, decrement, dispel, weed out, axe [ax, -USA], abolish, pare out, chop off, excise, obliterate, scrap, take off, expunge, cut out, put to + rest, sweep away, root out, nix, drive out, deselect, strip away, roll back, efface, cashier, clear out, weed, sunset, stomp + Nombre + out, zap, take + Nombre + out.Ex. It is important to know what police or fire responses are triggered by alarms and how that reaction can be aborted and the alarm silenced.Ex. The only way to solve these problems is either to revise your catalog in its totality or to cut it off.Ex. Expressive notation is generally easier to truncate, that is, delete final characters to create the notation for a more general subject.Ex. The words from the deleted abstract in the abstract word file will be detached when DOBIS/LIBIS is not busy with other work.Ex. With the completion of the draft in 1983, the Working Group on an International Authority System was officially disbanded.Ex. The dates should be checked regularly and updated so that old dates are discarded and new ones entered.Ex. List and describe the steps involved in withdrawing and disposing of books which are no longer required.Ex. DOBIS/LIBIS does away with the multiplicity of files and catalogs.Ex. Obviously, computers and the use of notation in computerised systems may place additional constraints upon the nature of the notation, or may eliminate the need to consider some of the characteristics below.Ex. In this instance links would be insufficient to eradicate the false drop.Ex. Pressing the delete key erases a characters without leaving a blank space.Ex. These arrangements should also erode price differentials between Europe and the US, and permit each country to support its own online services.Ex. He was looking for the book 'Flowers and Bullets and Freedom to kill' = Estaba buscando el libro "Flores, balas y libertad para matar".Ex. The intercalation of (41-4) after 329 obviates this function.Ex. The system requests the number of the borrower and then purges that borrower's name and number from its files.Ex. Folders allow a set of papers to be kept together when a set on a given topic is removed from the file.Ex. This function can be used to rid access-point files of unused entries.Ex. It is possible to suppress references and to omit steps in a hierarchy.Ex. A scheme should allow reduction, to take out subjects and their subdivisions which are no longer used.Ex. Thus, all cards corresponding to documents covering 'Curricula' are withdrawn from the pack.Ex. Most journals rely for a substantial part of their income on advertisements; how would advertisers view the prospect of being selectively screened out by readers?.Ex. This article stresses the importance for libraries of making current informationav ailable on AIDS, and of retiring out-of-date information on the subject.Ex. Subjects not in the core of major employment areas are likely to be squeezed out of the standard curriculum.Ex. Document terms absent from the original query were decremented.Ex. But years and experience do not always dispel the sense of unease.Ex. Information services administrators expect library schools to uphold admission standards and weed out unsuitable candidates.Ex. 'He's been trying to cover up his tracks; those engineers who got axed were his scapegoats'.Ex. Who knows? If we can abolish the card catalogue and replace it with some form more acceptable to library users, they may even begin to use library catalogues!.Ex. Because the assumption in this method is that none of the preceding years' operations are worth continuing unless they can be shown to be necessary, zero-based budgeting (ZZB) can be useful for paring out the deadwood of obsolete or uselessly extravagant programs.Ex. Others chop off old records to remain within the limits of 680 MB.Ex. Once a new digitized system has been introduced irrelevancies and redundant features can more easily be seen and excised.Ex. Typing errors cannot be obliterated with a normal erasing fluid as this would print and appear as a blotch on the copies.Ex. There have even been rumours of plans to scrap most of the industrial side of its work and disperse key elements, such as the work on regional and industrial aid, to the provinces.Ex. This article examines the controversial issue about whether to expunge books about satanism from the library shelves.Ex. In order to support a core acquistions programme of essential materials for its users, a library will more readily cut out material on the fringe of its needs if such material can be obtained by a good document supply system.Ex. Careful investigation by the library board of the possibilities inherent in system membership usually puts to rest preconceived fears.Ex. Librarians should ensure that the principles they stand for are not swept away on a tide of technological jingoism.Ex. Libraries should root out unproductive and obsolete activities.Ex. This play was nixed by school officials on the grounds that the subject of sweatshops was not appropriate for that age group.Ex. The development of user-friendly interfaces to data bases may drive out the unspecialised information broker in the long run.Ex. There is a need to provide public access to the Internet and to develop guidelines for selecting and deselecting appropriate resources.Ex. Like its predecessor, it wants to strip away the sentimentality surrounding male-female relationships and reveal the ugly, unvarnished truth.Ex. Some Russia specialists say President Putin is rolling back liberal economic and political reforms ushered in by his predecessor.Ex. The beauty, the aliveness, the creativity, the passion that made her lovable and gave her life meaning has been effaced.Ex. His case was referred to the next session, and in the following May he was cashiered.Ex. Pockets of resistance still remain in Fallujah, but the vast majority of insurgents have been cleared out.Ex. It seems to me that the electronic catalog provides the ability to build a file that can, in fact, be easily weeded.Ex. It's instructive to remember just how passionately the media hyped the dangers of ' sunsetting' the ban.Ex. Like I said, no wonder racism won't die, it takes BOTH sides to stomp it out, not just one!.Ex. This electric fly swatter will zap any fly or mosquito with 1500 volts.Ex. My lasting image of Omar is of him crouched in the rubble waiting for U.S. troops to get close enough so he could take one of them out.----* ayudar a eliminar obstáculos = clear + the path, clear + the way.* eliminar al intermediario = cut out + the middleman.* eliminar ambigüedades = disambiguate.* eliminar barreras = flatten + barriers, tackle + barriers, erase + boundaries.* eliminar de un golpe = eliminate + at a stroke.* eliminar de un texto = redact out, redact.* eliminar diferencias = flatten out + differences.* eliminar el hielo = de-ice [deice].* eliminar el sarro = descale.* eliminar gases = pass + gas, break + wind, pass + wind.* eliminar la necesidad de = remove + the need for.* eliminar las barreras = break down + barriers.* eliminar las diferencias = iron out + differences.* eliminar los duplicados = deduplicate.* eliminar + Nombre = clear of + Nombre.* eliminar obstáculos = clear + the path, clear + the way.* eliminar por etapas = phase out.* eliminar progresivamente = phase out.* eliminar puestos de trabajo = shed + jobs, axe + jobs, cut + jobs.* eliminar puliendo = buff out.* eliminar una barrera = topple + barrier.* eliminar una ecuación de búsqueda = clear + search.* eliminar un error = remove + error.* eliminar un obstáculo = remove + barrier, sweep away + obstacle.* eliminar un problema = sweep away + problem, work out + kink.* * *verbo transitivo1)b) < candidato> to eliminate; (Dep) to eliminate, knock outc) (euf) ( matar) to eliminate (euph), to get rid of (euph)d) < residuos> to dispose of2) <toxinas/grasas> to eliminate3) (Mat) < incógnita> to eliminate* * *= abort, cut off, delete, detach, disband, discard, dispose of, do away with, eliminate, eradicate, erase, erode, kill, obviate, purge, remove, rid, suppress, take out, withdraw, screen out, retire, squeeze out, decrement, dispel, weed out, axe [ax, -USA], abolish, pare out, chop off, excise, obliterate, scrap, take off, expunge, cut out, put to + rest, sweep away, root out, nix, drive out, deselect, strip away, roll back, efface, cashier, clear out, weed, sunset, stomp + Nombre + out, zap, take + Nombre + out.Ex: It is important to know what police or fire responses are triggered by alarms and how that reaction can be aborted and the alarm silenced.
Ex: The only way to solve these problems is either to revise your catalog in its totality or to cut it off.Ex: Expressive notation is generally easier to truncate, that is, delete final characters to create the notation for a more general subject.Ex: The words from the deleted abstract in the abstract word file will be detached when DOBIS/LIBIS is not busy with other work.Ex: With the completion of the draft in 1983, the Working Group on an International Authority System was officially disbanded.Ex: The dates should be checked regularly and updated so that old dates are discarded and new ones entered.Ex: List and describe the steps involved in withdrawing and disposing of books which are no longer required.Ex: DOBIS/LIBIS does away with the multiplicity of files and catalogs.Ex: Obviously, computers and the use of notation in computerised systems may place additional constraints upon the nature of the notation, or may eliminate the need to consider some of the characteristics below.Ex: In this instance links would be insufficient to eradicate the false drop.Ex: Pressing the delete key erases a characters without leaving a blank space.Ex: These arrangements should also erode price differentials between Europe and the US, and permit each country to support its own online services.Ex: He was looking for the book 'Flowers and Bullets and Freedom to kill' = Estaba buscando el libro "Flores, balas y libertad para matar".Ex: The intercalation of (41-4) after 329 obviates this function.Ex: The system requests the number of the borrower and then purges that borrower's name and number from its files.Ex: Folders allow a set of papers to be kept together when a set on a given topic is removed from the file.Ex: This function can be used to rid access-point files of unused entries.Ex: It is possible to suppress references and to omit steps in a hierarchy.Ex: A scheme should allow reduction, to take out subjects and their subdivisions which are no longer used.Ex: Thus, all cards corresponding to documents covering 'Curricula' are withdrawn from the pack.Ex: Most journals rely for a substantial part of their income on advertisements; how would advertisers view the prospect of being selectively screened out by readers?.Ex: This article stresses the importance for libraries of making current informationav ailable on AIDS, and of retiring out-of-date information on the subject.Ex: Subjects not in the core of major employment areas are likely to be squeezed out of the standard curriculum.Ex: Document terms absent from the original query were decremented.Ex: But years and experience do not always dispel the sense of unease.Ex: Information services administrators expect library schools to uphold admission standards and weed out unsuitable candidates.Ex: 'He's been trying to cover up his tracks; those engineers who got axed were his scapegoats'.Ex: Who knows? If we can abolish the card catalogue and replace it with some form more acceptable to library users, they may even begin to use library catalogues!.Ex: Because the assumption in this method is that none of the preceding years' operations are worth continuing unless they can be shown to be necessary, zero-based budgeting (ZZB) can be useful for paring out the deadwood of obsolete or uselessly extravagant programs.Ex: Others chop off old records to remain within the limits of 680 MB.Ex: Once a new digitized system has been introduced irrelevancies and redundant features can more easily be seen and excised.Ex: Typing errors cannot be obliterated with a normal erasing fluid as this would print and appear as a blotch on the copies.Ex: There have even been rumours of plans to scrap most of the industrial side of its work and disperse key elements, such as the work on regional and industrial aid, to the provinces.Ex: This article examines the controversial issue about whether to expunge books about satanism from the library shelves.Ex: In order to support a core acquistions programme of essential materials for its users, a library will more readily cut out material on the fringe of its needs if such material can be obtained by a good document supply system.Ex: Careful investigation by the library board of the possibilities inherent in system membership usually puts to rest preconceived fears.Ex: Librarians should ensure that the principles they stand for are not swept away on a tide of technological jingoism.Ex: Libraries should root out unproductive and obsolete activities.Ex: This play was nixed by school officials on the grounds that the subject of sweatshops was not appropriate for that age group.Ex: The development of user-friendly interfaces to data bases may drive out the unspecialised information broker in the long run.Ex: There is a need to provide public access to the Internet and to develop guidelines for selecting and deselecting appropriate resources.Ex: Like its predecessor, it wants to strip away the sentimentality surrounding male-female relationships and reveal the ugly, unvarnished truth.Ex: Some Russia specialists say President Putin is rolling back liberal economic and political reforms ushered in by his predecessor.Ex: The beauty, the aliveness, the creativity, the passion that made her lovable and gave her life meaning has been effaced.Ex: His case was referred to the next session, and in the following May he was cashiered.Ex: Pockets of resistance still remain in Fallujah, but the vast majority of insurgents have been cleared out.Ex: It seems to me that the electronic catalog provides the ability to build a file that can, in fact, be easily weeded.Ex: It's instructive to remember just how passionately the media hyped the dangers of ' sunsetting' the ban.Ex: Like I said, no wonder racism won't die, it takes BOTH sides to stomp it out, not just one!.Ex: This electric fly swatter will zap any fly or mosquito with 1500 volts.Ex: My lasting image of Omar is of him crouched in the rubble waiting for U.S. troops to get close enough so he could take one of them out.* ayudar a eliminar obstáculos = clear + the path, clear + the way.* eliminar al intermediario = cut out + the middleman.* eliminar ambigüedades = disambiguate.* eliminar barreras = flatten + barriers, tackle + barriers, erase + boundaries.* eliminar de un golpe = eliminate + at a stroke.* eliminar de un texto = redact out, redact.* eliminar diferencias = flatten out + differences.* eliminar el hielo = de-ice [deice].* eliminar el sarro = descale.* eliminar gases = pass + gas, break + wind, pass + wind.* eliminar la necesidad de = remove + the need for.* eliminar las barreras = break down + barriers.* eliminar las diferencias = iron out + differences.* eliminar los duplicados = deduplicate.* eliminar + Nombre = clear of + Nombre.* eliminar obstáculos = clear + the path, clear + the way.* eliminar por etapas = phase out.* eliminar progresivamente = phase out.* eliminar puestos de trabajo = shed + jobs, axe + jobs, cut + jobs.* eliminar puliendo = buff out.* eliminar una barrera = topple + barrier.* eliminar una ecuación de búsqueda = clear + search.* eliminar un error = remove + error.* eliminar un obstáculo = remove + barrier, sweep away + obstacle.* eliminar un problema = sweep away + problem, work out + kink.* * *eliminar [A1 ]vtA1 ‹obstáculo› to remove; ‹párrafo› to delete, removepara eliminar las cucarachas to get rid of o exterminate o kill cockroaches2 ‹equipo/candidato› to eliminatefueron eliminados del torneo they were knocked out of o eliminated from the tournamentB ‹toxinas/grasas› to eliminateC ( Mat) ‹incógnita› to eliminate* * *
eliminar ( conjugate eliminar) verbo transitivo
‹ párrafo› to delete, remove
(Dep) to eliminate, knock out
eliminar verbo transitivo to eliminate
' eliminar' also found in these entries:
Spanish:
acabar
- cortar
- descalificar
- michelín
- quitar
- sonda
- terminar
- tranquilizar
English:
cut out
- debug
- eliminate
- face
- hit list
- knock out
- liquidate
- obliterate
- remove
- weed
- cut
- delete
- do
- knock
- take
- zap
* * *eliminar vt1. [en juego, deporte, concurso] to eliminate (de from);el que menos puntos consiga queda eliminado the person who scores the lowest number of points is eliminated;lo eliminaron en la segunda ronda he was eliminated o knocked out in the second round2. [acabar con] [contaminación] to eliminate;[grasas, toxinas] to eliminate, to get rid of; [residuos] to dispose of; [manchas] to remove, to get rid of; [fronteras, obstáculos] to remove, to eliminate;eliminó algunos trozos de su discurso he cut out some parts of his speech* * *v/t1 eliminate2 desperdicios dispose of3 INFOR delete* * *eliminar vt1) : to eliminate, to remove2) : to do in, to kill* * *eliminar vb1. (en general) to eliminatela policía lo eliminó de la lista de sospechosos the police eliminated him from the list of suspects2. (manchas) to remove -
12 liabilities
1. юр. відповідальність; обов'язок; заборгованість; борг; зобов'язання; 2. рі пасив; пасив за відрахуванням власного капіталу; пасив за відрахуванням інвестованих власником коштів; заборгованість; зобов'язання; грошове зобов'язання1. правове зобов'язання або обов'язок сплатити позику (loan), рахунок-фактуру (invoice) чи ін. борги, відшкодувати збитки тощо; 2. зобов'язання (debt) окремої особи, організації, установи тощо, які заносяться до балансового звіту (balance sheet) на рахунок пасивів; ♦ за пасивом є два види зобов'язань: короткострокові (current liabilities) і довгострокові (non-current liabilities)═════════■═════════acceptance liabilities зобов'язання за акцептами; accrued liabilities нараховані зобов'язання • неоплачені витрати; business liabilities торговельні зобов'язання; capital liabilities зобов'язання за основним капіталом; carrier's liabilities відповідальність перевізника; contingent liabilities умовне зобов'язання • потенційне зобов'язання; contract liabilities контрактні зобов'язання; corporate liabilities зобов'язання корпорації; current liabilities; deferred liabilities відстрочене зобов'язання • відтерміноване зобов'язання; deferred income tax liabilities відстрочена заборгованість за податком на доходи; deposit liabilities зобов'язання за депозитом; direct liabilities безумовне зобов'язання; double liabilities подвійне зобов'язання; employer's liabilities відповідальність працедавця; estimated liabilities підраховане зобов'язання; estimated tax liabilities розрахункові зобов'язання з оподаткування • розрахункова сума податку; external liabilitiesies зовнішні зобов'язання • зовнішня заборгованість • пасив за зовнішними операціями; financial liabilities фінансове зобов'язання • фінансова заборгованість; fixed liabilitiesies довгострокові зобов'язання; floating liabilitiesies короткострокові зобов'язання; foreign liabilitiesies закордонні зобов'язання; full liabilities повна відповідальність; government liabilities відповідальність держави; gross liabilitiesies загальна сума пасиву; income tax liabilities загальна сума податку, яка підлягає виплаті; indirect liabilities умовне зобов'язання • другорядна відповідальність; individual liabilities особиста відповідальність; insurance liabilities страхова відповідальність; internal liabilitiesies внутрішні зобов'язання; joint liabilities спільна відповідальність • сукупне зобов'язання; joint and several liabilities сукупне і роздільне зобов'язання; legal liabilities юридична відповідальність бухгалтера • договірне зобов'язання; licensee's liabilitiesies зобов'язання ліцензіата; licensor's liabilities відповідальність ліцензіата; limited liabilities обмежена відповідальність; liquid liabilitiesies ліквідні зобов'язання • ліквідна заборгованість; long-term liabilities довгострокові зобов'язання; maximum liabilities максимальна відповідальність; minimum liabilities мінімальна відповідальність; net liabilities сума зобов'язань за відрахуванням вартості легко реалізованого майна; net foreign liabilities сальдо зовнішньої заборгованості країни; noncontractual liabilities позадоговірна відповідальність; non-current liabilitiesies довгострокові зобов'язання; nondeposit liabilities недепозитне зобов'язання; nostro liabilitiesies зобов'язання за рахунками ностро; note liabilitiesies зобов'язання за випущеними банкнотами; off-balance sheet liabilities позабалансове зобов'язання; outstanding liabilitiesies невиконані зобов'язання; payroll liabilitiesies заборгованість із заробітної плати; personal liabilities особиста відповідальність; primary liabilities первинне зобов'язання; prime liabilities основна відповідальність; product liabilities відповідальність за якість випущеної продукції; public liabilities відповідальність за збитки, спричинені споживачам; secondary liabilities непрямі зобов'язання; secured liabilities забезпечене зобов'язання • зобов'язання, забезпечене заставою активів; short-term liabilitiesies короткострокові зобов'язання; stated liabilities заявлені зобов'язання; tax liabilitiesies заборгованість за податковим платежем; total liabilitiesies загальна сума зобов'язань; trade liabilitiesies кредиторська заборгованість; unlimited liabilities необмежена відповідальність (акціонера)═════════□═════════liabilities account рахунок пасиву; liabilities category категорія зобов'язання; liabilities certificate сертифікат заборгованості • свідоцтво про заборгованість; liabilities clause пункт про зобов'язання • пункт про відповідальність; liabilities commitment боргове зобов'язання; liabilities exemption звільнення від відповідальності; liabilities for compensation відповідальність за компенсацію; liabilities for damages відповідальність за збитки; liabilities for debts боргова відповідальність; liabilities for loss відповідальність за збиток; liabilities for negligence відповідальність за недбалість; liabilitiesies for settlements обов'язок за розрахунком; liabilities indemnity зобов'язання відшкодувати збитки; liabilities infringement порушення відповідальності; liabilities insurance страхування громадянської відповідальності; liabilities in tort відповідальність за громадянське правопорушення; liabilities item стаття пасиву; liabilities limit обмеження відповідальності; liabilities method методика дебіторського боргу; liabilities of an acceptor відповідальність акцептанта; liabilities of an accountant юридична відповідальність бухгалтера; liabilitiesies of a bank зобов'язання банку; liabilities of a carrier відповідальність перевізника; liabilities of a drawer відповідальність трасанта; liabilities of a producer відповідальність виробника; liabilities on a bill відповідальність за векселем; liabilities to accept delivery обов'язок прийняти доставлену продукцію; liabilitiesies to creditors зобов'язання перед кредиторами; liabilities to duty обов'язок платити мито; liabilitiesies to preferred creditors зобов'язання перед першочерговими кредиторами; liabilitiesies to secured creditors зобов'язання перед кредиторами, які одержали забезпечення від боржника; liabilitiesies to shareholders зобов'язання перед акціонерами; liabilitiesies to stockholders зобов'язання перед акціонерами; liabilitiesies to unsecured creditors зобов'язання перед кредиторами, які не одержали забезпечення від боржника; liabilitiesies under a contract зобов'язання за договором; to accept liabilities брати/взяти на себе відповідальність; to accrue liabilitiesies нараховувати/нарахувати заборгованість; to carry as liabilities заносити/занести в пасив балансового звіту; to discharge liabilitiesies виконувати/виконати зобов'язання; to discharge from liabilitiesies звільняти/звільнити від зобов'язань; to disclaim liabilities знімати/зняти із себе відповідальність; to establish liabilities доводити/довести відповідальність; to exclude liabilities виключати/виключити відповідальність; to exempt liabilities звільняти/звільнити від відповідальності; to extend liabilities продовжувати/продовжити зобов'язання; to incur liabilitiesies влазити/влізти в борги; to limit liabilities обмежувати/обмежити відповідальність; to meet liabilitiesies виконувати/виконати зобов'язання; to modify liabilitiesies змінювати/змінити зобов'язання; to repudiate liabilities відмовлятися/відмовитися від відповідальностіliabilities²: assets²; liabilities² ‡ liabilities² (387); liabilities² ‡ financial statements (385)* * *зобов'язання; відповідальність; пасиви; залучені кошти -
13 liability
1. юр. відповідальність; обов'язок; заборгованість; борг; зобов'язання; 2. рі пасив; пасив за відрахуванням власного капіталу; пасив за відрахуванням інвестованих власником коштів; заборгованість; зобов'язання; грошове зобов'язання1. правове зобов'язання або обов'язок сплатити позику (loan), рахунок-фактуру (invoice) чи ін. борги, відшкодувати збитки тощо; 2. зобов'язання (debt) окремої особи, організації, установи тощо, які заносяться до балансового звіту (balance sheet) на рахунок пасивів; ♦ за пасивом є два види зобов'язань: короткострокові (current liabilities) і довгострокові (non-current liabilities)═════════■═════════acceptance liabilities зобов'язання за акцептами; accrued liabilities нараховані зобов'язання • неоплачені витрати; business liabilities торговельні зобов'язання; capital liabilities зобов'язання за основним капіталом; carrier's liability відповідальність перевізника; contingent liability умовне зобов'язання • потенційне зобов'язання; contract liabilities контрактні зобов'язання; corporate liability зобов'язання корпорації; current liabilities; deferred liability відстрочене зобов'язання • відтерміноване зобов'язання; deferred income tax liability відстрочена заборгованість за податком на доходи; deposit liability зобов'язання за депозитом; direct liability безумовне зобов'язання; double liability подвійне зобов'язання; employer's liability відповідальність працедавця; estimated liability підраховане зобов'язання; estimated tax liability розрахункові зобов'язання з оподаткування • розрахункова сума податку; external liabilityies зовнішні зобов'язання • зовнішня заборгованість • пасив за зовнішними операціями; financial liability фінансове зобов'язання • фінансова заборгованість; fixed liabilityies довгострокові зобов'язання; floating liabilityies короткострокові зобов'язання; foreign liabilityies закордонні зобов'язання; full liability повна відповідальність; government liability відповідальність держави; gross liabilityies загальна сума пасиву; income tax liability загальна сума податку, яка підлягає виплаті; indirect liability умовне зобов'язання • другорядна відповідальність; individual liability особиста відповідальність; insurance liability страхова відповідальність; internal liabilityies внутрішні зобов'язання; joint liability спільна відповідальність • сукупне зобов'язання; joint and several liability сукупне і роздільне зобов'язання; legal liability юридична відповідальність бухгалтера • договірне зобов'язання; licensee's liabilityies зобов'язання ліцензіата; licensor's liability відповідальність ліцензіата; limited liability обмежена відповідальність; liquid liabilityies ліквідні зобов'язання • ліквідна заборгованість; long-term liabilities довгострокові зобов'язання; maximum liability максимальна відповідальність; minimum liability мінімальна відповідальність; net liabilities сума зобов'язань за відрахуванням вартості легко реалізованого майна; net foreign liability сальдо зовнішньої заборгованості країни; noncontractual liability позадоговірна відповідальність; non-current liabilityies довгострокові зобов'язання; nondeposit liability недепозитне зобов'язання; nostro liabilityies зобов'язання за рахунками ностро; note liabilityies зобов'язання за випущеними банкнотами; off-balance sheet liability позабалансове зобов'язання; outstanding liabilityies невиконані зобов'язання; payroll liabilityies заборгованість із заробітної плати; personal liability особиста відповідальність; primary liability первинне зобов'язання; prime liability основна відповідальність; product liability відповідальність за якість випущеної продукції; public liability відповідальність за збитки, спричинені споживачам; secondary liability непрямі зобов'язання; secured liability забезпечене зобов'язання • зобов'язання, забезпечене заставою активів; short-term liabilityies короткострокові зобов'язання; stated liability заявлені зобов'язання; tax liabilityies заборгованість за податковим платежем; total liabilityies загальна сума зобов'язань; trade liabilityies кредиторська заборгованість; unlimited liability необмежена відповідальність (акціонера)═════════□═════════liability account рахунок пасиву; liability category категорія зобов'язання; liability certificate сертифікат заборгованості • свідоцтво про заборгованість; liability clause пункт про зобов'язання • пункт про відповідальність; liability commitment боргове зобов'язання; liability exemption звільнення від відповідальності; liability for compensation відповідальність за компенсацію; liability for damages відповідальність за збитки; liability for debts боргова відповідальність; liability for loss відповідальність за збиток; liability for negligence відповідальність за недбалість; liabilityies for settlements обов'язок за розрахунком; liability indemnity зобов'язання відшкодувати збитки; liability infringement порушення відповідальності; liability insurance страхування громадянської відповідальності; liability in tort відповідальність за громадянське правопорушення; liability item стаття пасиву; liability limit обмеження відповідальності; liability method методика дебіторського боргу; liability of an acceptor відповідальність акцептанта; liability of an accountant юридична відповідальність бухгалтера; liabilityies of a bank зобов'язання банку; liability of a carrier відповідальність перевізника; liability of a drawer відповідальність трасанта; liability of a producer відповідальність виробника; liability on a bill відповідальність за векселем; liability to accept delivery обов'язок прийняти доставлену продукцію; liabilityies to creditors зобов'язання перед кредиторами; liability to duty обов'язок платити мито; liabilityies to preferred creditors зобов'язання перед першочерговими кредиторами; liabilityies to secured creditors зобов'язання перед кредиторами, які одержали забезпечення від боржника; liabilityies to shareholders зобов'язання перед акціонерами; liabilityies to stockholders зобов'язання перед акціонерами; liabilityies to unsecured creditors зобов'язання перед кредиторами, які не одержали забезпечення від боржника; liabilityies under a contract зобов'язання за договором; to accept liability брати/взяти на себе відповідальність; to accrue liabilityies нараховувати/нарахувати заборгованість; to carry as liability заносити/занести в пасив балансового звіту; to discharge liabilityies виконувати/виконати зобов'язання; to discharge from liabilityies звільняти/звільнити від зобов'язань; to disclaim liability знімати/зняти із себе відповідальність; to establish liability доводити/довести відповідальність; to exclude liability виключати/виключити відповідальність; to exempt liability звільняти/звільнити від відповідальності; to extend liability продовжувати/продовжити зобов'язання; to incur liabilityies влазити/влізти в борги; to limit liability обмежувати/обмежити відповідальність; to meet liabilityies виконувати/виконати зобов'язання; to modify liabilityies змінювати/змінити зобов'язання; to repudiate liability відмовлятися/відмовитися від відповідальностіliabilities²: assets²; liabilities² ‡ liabilities² (387); liabilities² ‡ financial statements (385) -
14 count
count [kaʊnt]compte ⇒ 1 (a) chef d'accusation ⇒ 1 (c) taux ⇒ 1 (d) comte ⇒ 1 (e) compter ⇒ 2 (a), 2 (b), 3 considérer ⇒ 2 (c)1 noun∎ to have a count faire le compte, compter;∎ it took three/several counts il a fallu faire trois/plusieurs fois le compte, il a fallu compter trois/plusieurs fois;∎ to have a second count refaire le compte, recompter;∎ to lose count perdre le compte;∎ I've lost count of the number of times he's been late je ne compte plus le nombre de fois où il est arrivé en retard;∎ to keep count (of sth) tenir le compte (de qch);∎ I have a job keeping count of all your boyfriends j'ai du mal à tenir le compte de tous tes petits amis;∎ at the last count (gen) la dernière fois qu'on a compté; Administration (of people) au dernier recensement;∎ on the count of three, begin à trois, vous commencez∎ he took a count of nine il est resté à terre jusqu'à neuf;∎ to take the count être mis K-O;∎ guilty on three counts of murder coupable de meurtre sur trois chefs d'accusation;∎ the judge found him guilty on the first count, but cleared him of the second le juge l'a déclaré coupable sur le ou quant au premier chef, mais l'a acquitté pour le second;∎ figurative the argument is flawed on both counts l'argumentation est défectueuse sur les deux points;∎ I'm annoyed with you on a number of counts je suis fâché contre toi pour un certain nombre de raisons ou à plus d'un titre∎ blood (cell) count numération f globulaire(e) (nobleman) comte m∎ I counted ten people in the room j'ai compté dix personnes dans la pièce;∎ to count the votes dépouiller le scrutin;∎ figurative to count sheep (when sleepless) compter les moutons;∎ to count the pennies faire attention à ses sous;∎ you can count his good points on the fingers of one hand ses qualités se comptent sur les doigts de la main;∎ count your blessings pense à tout ce que tu as pour être heureux;∎ count your blessings that there was someone around tu peux t'estimer heureux qu'il y ait eu quelqu'un dans les parages;∎ proverb don't count your chickens (before they're hatched) il ne faut pas vendre la peau de l'ours (avant de l'avoir tué)∎ have you counted yourself? est-ce que tu t'es compté?;∎ counting Alan, there were ten of us en comptant Alan, nous étions dix;∎ not counting public holidays sans compter les jours fériés(c) (consider) considérer, estimer;∎ to count sb among one's friends compter qn parmi ses amis;∎ do you count her as a friend? la considères-tu comme une amie?;∎ student grants are not counted as taxable income les bourses d'études ne sont pas considérées comme revenu imposable;∎ count yourself lucky you've got good friends estime-toi heureux d'avoir des amis sur qui compter;∎ I count myself as very lucky je considère ou j'estime que j'ai beaucoup de chance;∎ I count myself happy je m'estime heureux;∎ to be counted a success (person) être considéré comme quelqu'un qui a réussi; (project) être considéré comme un succès∎ to learn to count apprendre à compter;∎ to count to twenty/fifty/a hundred compter jusqu'à vingt/cinquante/cent;∎ to count on one's fingers compter sur ses doigts;∎ counting from tomorrow à partir ou à compter de demain(b) (be considered, qualify) compter;∎ two children count as one adult deux enfants comptent pour un adulte;∎ anyone over fourteen counts as an adult toutes les personnes âgées de plus de quatorze ans comptent pour des adultes;∎ unemployment benefit counts as taxable income les allocations (de) chômage comptent comme revenu imposable;∎ this exam counts towards the final mark cet examen compte dans la note finale;∎ that/he doesn't count ça/il ne compte pas;∎ she counts among my very best friends elle compte parmi mes meilleurs amis;∎ his record counted in his favour/against him son casier judiciaire a joué en sa faveur/l'a desservi(c) (be important) compter;∎ every second/minute counts chaque seconde/minute compte;∎ experience counts more than qualifications l'expérience compte davantage que les diplômes;∎ he counts for nothing il n'est pas important, il ne compte pas;∎ a private education doesn't count for much now avoir reçu une éducation privée n'est plus un grand avantage de nos jours;∎ what counts around here is enthusiasm ce qui compte ici c'est l'enthousiasme;∎ he's the one who counts around here c'est lui qui décide ici►► Grammar count noun nom m comptablejouer contrefaire le compte à rebours(include) compter, inclure;∎ to count sb in on sth inclure ou compter qn dans qch;∎ will we count you in for the weekend or not? on te compte pour le week-end ou pas?;∎ count me in! je suis partant!, j'en suis!American compter∎ we're counting on you nous comptons sur toi;∎ I wouldn't count on him turning up, if I were you si j'étais vous, je ne m'attendrais pas à ce qu'il vienne;∎ you can always count on him to be late tu peux compter sur lui pour être en retard, tu peux être sûr qu'il sera en retard;∎ can we count on your vote? pouvons-nous compter sur votre voix?;∎ you can count on it/me vous pouvez compter dessus/sur moi;∎ I wouldn't count on it je n'y compterais pas∎ I wasn't counting on getting here so early je ne comptais pas arriver si tôt;∎ I wasn't counting on my husband being here je ne comptais ou pensais pas que mon mari serait ici(a) (money, objects) compter∎ (you can) count me out ne compte surtout pas sur moi∎ to be counted out être déclaré K-O➲ count upcompter, additionner;∎ figurative when you count it all up en fin de comptecompter, additionner= count on -
15 right
сущ.1) общ. правота, правда, справедливостьSyn:2) юр., фил. право (предоставляемая законодательством или системой морали возможность осуществлять определенные действия по отношению к другим лицам или предметам)ATTRIBUTES: accrued, commercial, common law, conditional, copyright, customary 2), exclusive, irrevocable, non-commercial, non-exclusive, prior appropriation, royalty-free, salable, statute-barred, statutory, territorial, transferable, vested, unconditional
to deny smb. the right — лишать кого-л. права
to disclaim right — не признавать право; оспаривать право
to maintain a right — заявлять право, сохранять в силе право
to reserve right — оговаривать [сохранять\] право
to surrender a right — отказываться от права, уступать право
COMBS:
She has a right to the property. — У нее есть право на собственность.
Government has certain rights in the invention. — Государство владеет определенными правами на изобретение.
The minister has the right to be heard by parliament. — Министр имеет право выступать перед парламентом.
See:CHILD [holder\]: consumer rights, gay rights, individual right, junior right, manorial right, right of owner CHILD [nature\]: accrued right, acquired right, chartered right, civil rights, constitutional right, contractual right, customary right, derivative right, divine right, economic property rights, equitable right, fundamental right, human right, inherent right innate right, legal right 1), legal right 2), legitimate right, patent right, prescriptive right, priority right 2), shopright, sovereign right, vested right CHILD [object\]: adaptation right, air right, ancillary right, bring-along rights, conversion right, copyright, distribution right, drag-along rights, film right, franchising right, job rights, homestead right, incorporeal right, information right, initial negotiating right, intellectual property right, licensing right, neighbouring right, non-property right, operating right, performing right, political right, pollution right, possessive right, possessory right, pre-emption right, pre-emptive right, pre-emptive subscription right, property rights, renewal right, reproduction right, right of action, right of association, right of confrontation, right to appeal, right to education, rights of first generation, right of routing, rights of second generation, rights of third generation, right of way, right to bid, right to bind, right to convey, right to damages, right to enforce, right to exclude, right to income, right to interest, right to know, right to privacy, right to put questions, right to recovery, right to remain silent, right to rest, right to return, right to sell, right to silence, right to speak, right to strike, right to travel, right to use, right to vote, screen right, stage right, stock appreciation right, stock right, stock subscription right, subscription right, tag-along rights, trademark right, underlying right, visitation right, voting right, water right, welfare right CHILD [extent\]: active right, bare right, commercial right, conditional right, exclusive right, inalienable right, incontestable right, monopoly right, negative right, non-commercial right, non-exclusive right, passive right, positive right, preferential right, prerogative right, prior right, priority right 1), sole right, unconditional right, advice of right3) упр. право, разрешение (официальное разрешение на что-л.; допуск к выполнению каких-л. обязанностей, к занятию какой-л. должности)See:4) пол. правый, правыеа) (о политических партиях, взглядах, принципах и т. п. консервативной направленности; историческое происхождение термина связано с размещением консервативно настроенных членов Учредительного собрания периода Великой французской революции в зале заседаний справа от от председательствующего)The right have opposed the increases in the government spending. — Правые выступили против увеличения государственных расходов.
The centre party has shown a noticeable move to the right in recent years. — Центристская партия в последние годы стала значительно правее.
See:б) (о группе внутри партии, придерживающаяся более консервативных взглядов, чем основная часть членов партии)Members of the right of the party oppose the new manifesto. — Члены правой группы партии выступают против нового манифеста.
Ant:See:
* * *
право: право владельца акций компании на участие в новых выпусках ценных бумаг этой компании на льготных условиях; см. ex-rights;* * *. . Словарь экономических терминов . -
16 nicht als steuerpflichtiges Einkommen behandeln
nicht als steuerpflichtiges Einkommen behandeln
to exclude from one’s incomeBusiness german-english dictionary > nicht als steuerpflichtiges Einkommen behandeln
-
17 aparte
adj.separate.lo guardaré en un cajón aparte I'll keep it in a separate drawerser caso o capítulo aparte to be a different matteradv.1 aside, to one side.bromas aparte joking apart2 separately (por separado).la bufanda envuélvala aparte, es para regalar please wrap the scarf up separately, it's a gift3 besides.y aparte tiene otro todoterreno and she has another four-wheel drive besides o tooaparte de feo… besides being ugly…4 apart, aside, on one side, separately.m.1 new paragraph.2 aside (Teatro).3 private conference with the judge, sidebar.pres.subj.3rd person singular (él/ella/ello) Present Subjunctive of Spanish verb: apartar.* * *► adverbio1 apart, aside, separately► adjetivo1 (distinto) special1 TEATRO aside2 LINGÚÍSTICA paragraph■ punto y aparte full stop, new paragraph\* * *1. noun m. 2. adj.separate, special3. adv.1) aside, apart2) separately3) besides•* * *1.ADJ INV separateguárdalo en un cajón aparte — keep it in a different o separate drawer
•
mantenerse aparte — to keep away2. ADV1) (=a un lado)bromas aparte, ¿qué os parece que me vaya a vivir a El Cairo? — joking aside o seriously though, what do you think of me going to live in Cairo?
diferencias ideológicas aparte, perseguimos el mismo fin — ideological differences aside, we're after the same thing
•
dejando aparte el norte, este país no es muy montañoso — leaving aside the north, this country is not very mountainous•
hacerle a algn aparte — to exclude sb•
poner algo aparte — to put sth asidela ropa sucia ponla aparte — put the dirty clothes to one side, put aside the dirty clothes
modestia•
ser algo aparte — to be something superior2) (=por separado) separately3) (=además) besidesaparte, yo ya soy mayorcita para que me manden — besides, I'm too old to be bossed about like that
-¿y no paga el alquiler? -sí, eso aparte — "and he doesn't pay the rent?" - "yes, that as well"
300 euros, aparte impuestos — 300 euros, taxes aside
3.PREP•
aparte de — apart fromaparte del mal tiempo, las vacaciones fueron estupendas — apart from the bad weather, the holidays were great
4. SM1) (Teat) aside2) (Tip) paragraph, new paragraph* * *I1) (a un lado, por separado)pon las verduras aparte — put the vegetables to o on one side
¿me lo podría envolver aparte? — could you wrap it separately?
aparte de que no tiene experiencia... — apart from the fact that she has no experience...
2) ( además)IIy aparte yo no soy su criada — and anyway o besides I'm not his maid
adjetivo invariableIIImasculino aside* * *= aside, separate, of its own.Ex. Cost considerations aside, an informative abstract is to be preferred in most instances.Ex. One of the most obvious of the limitations of this approach is that it is difficult to decide what constitutes a separate work.Ex. The document has no title of its own.----* aparte de = apart from, other than, quite apart from, aside from.* dejar aparte = leave + aside.* mantener aparte = keep + separate.* mundos aparte = like chalk and cheese, like apples and oranges.* ser un caso aparte = be in a league of its own.* un mundo aparte = a world apart, a breed apart.* vivir en un mundo aparte = inhabit + a world of + Posesivo + own.* * *I1) (a un lado, por separado)pon las verduras aparte — put the vegetables to o on one side
¿me lo podría envolver aparte? — could you wrap it separately?
aparte de que no tiene experiencia... — apart from the fact that she has no experience...
2) ( además)IIy aparte yo no soy su criada — and anyway o besides I'm not his maid
adjetivo invariableIIImasculino aside* * *= aside, separate, of its own.Ex: Cost considerations aside, an informative abstract is to be preferred in most instances.
Ex: One of the most obvious of the limitations of this approach is that it is difficult to decide what constitutes a separate work.Ex: The document has no title of its own.* aparte de = apart from, other than, quite apart from, aside from.* dejar aparte = leave + aside.* mantener aparte = keep + separate.* mundos aparte = like chalk and cheese, like apples and oranges.* ser un caso aparte = be in a league of its own.* un mundo aparte = a world apart, a breed apart.* vivir en un mundo aparte = inhabit + a world of + Posesivo + own.* * *A (a un lado, por separado) separately¿me lo podría envolver aparte? could you wrap it separately?lavar la ropa de color aparte wash coloreds separatelyeste asunto lo vamos a tratar aparte we'll deal with this matter separatelylo llamó aparte y lo reprendió she called him aside o to one side and reprimanded himpon las verduras aparte put the vegetables to o on one sidedejando aparte la cuestión del dinero leaving aside the question of moneybromas aparte joking asidesoy muy buena cocinera, modestia aparte I'm a very good cook, although I say so myselfaparte de la pensión no tiene ningún otro ingreso apart from her pension, she has no other incomeaparte de que no tiene experiencia, es muy irresponsable apart from the fact that she has no experience, she's very irresponsibleB(además): y aparte tiene otra casa en el campo and she has another house in the country as welly aparte yo no soy su criada and anyway o besides o apart from anything else, I'm not his maidesto merece un capítulo aparte this deserves a separate chapter o a chapter to itselfes un caso aparte he's a special caseaside* * *
Del verbo apartar: ( conjugate apartar)
aparté es:
1ª persona singular (yo) pretérito indicativo
aparte es:
1ª persona singular (yo) presente subjuntivo3ª persona singular (él/ella/usted) presente subjuntivo3ª persona singular (él/ella/usted) imperativo
Multiple Entries:
apartar
aparte
apartar ( conjugate apartar) verbo transitivo
1
apartó los ojos he averted his eyes
2 (guardar, reservar) to set aside;
apartarse verbo pronominal ( refl)
b) (alejarse, separarse):◊ apártate de ahí get/come away from there;
no se aparta de su lado he never leaves her side;
¡apártate de mi vista! get out of my sight!;
se apartó de su familia she drifted away from her family;
nos estamos apartando del tema we're getting off the subject
aparte adverbio
1 (a un lado, por separado):◊ pon las verduras aparte put the vegetables to o on one side;
¿me lo podría envolver aparte? could you wrap it separately?;
lo llamó aparte y lo reprendió she called him aside and reprimanded him;
bromas aparte joking aside;
aparte de ( excepto) apart from;
( además de) as well as;
aparte de hacerlos, los diseña she designs them as well as making them
2 ( además) as well;
( por otra parte) anyway, besides
■ adjetivo invariable:
es un caso aparte he's a special case
apartar
I verbo transitivo
1 (alejar) to move away, remove
apartar la vista, to look away
2 (guardar) to put aside
II verbo intransitivo ¡aparta!, move out of the way!
aparte 1 adverbio
1 (en un sitio separado) aside: pon eso aparte, put it aside
2 (dejando a un lado) apart
modestia/bromas aparte, modesty/joking apart
3 (separadamente) separately: la bebida te la cobran aparte, they charge separately for the drinks
♦ Locuciones: aparte de, (además de) besides: aparte de educado es muy simpático, besides being polite he's also very nice
(independientemente de, a excepción de) no tiene a nadie aparte de mí, he has no one apart from me
aparte 2 I adj inv
1 (insólito) special: este hombre es un caso aparte, this man's a special case
2 (distinto) separated
II sustantivo masculino
1 Teat aside
2 Ling punto y aparte, full stop, new paragraph
' aparte' also found in these entries:
Spanish:
broma
- independientemente
- punto
- separar
- separada
- separado
- allá
- párrafo
English:
apart
- aside
- avert
- keep
- offprint
- otherwise
- outside
- separate
- away
- besides
- draw
- extra
- other
- plus
- segregate
- take
* * *♦ adv1. [en otro lugar, a un lado] aside, to one side;las cartas urgentes ponlas aparte put the urgent letters to one side;dejando aparte tu último comentario… leaving aside your last comment…;bromas aparte joking apart2. [por separado] separately;este paquete vino aparte this parcel came separately;poner aparte el grano y la paja to separate the grain from the chaff;la bufanda envuélvala aparte, es para regalar please wrap the scarf up separately, it's a gift3. [además] besides;y aparte tiene otro todoterreno and she has another four-wheel drive besides o too;y aparte no tengo por qué hacerte caso and anyway o besides, there's no reason why I should take any notice of you;aparte de apart from, except for;aparte de esta pequeña errata, el resto está perfecto apart from o except for this small mistake, the rest is perfect;aparte de feo… besides being ugly…;no encontré otra razón aparte de la que te he explicado I couldn't find any reason for it other than the one I've told you;aparte de eso, no hay nada más que decir other than that, there's nothing more to say;aparte de que no es un goleador nato, ha costado muy caro quite apart from the fact that he isn't an instinctive goal scorer, he cost a lot of money;es mi mejor amigo, aparte de ti, claro está he's my best friend, apart from you o except for you, of course♦ adj invseparate;lo guardaré en un cajón aparte I'll keep it in a separate drawer;es un poeta aparte, tremendamente original he's in a league o class of his own as a poet, he's incredibly original;tu hermana es un caso aparte your sister's a special case;constituir una clase aparte to be in a league o class of one's own♦ nm1. [párrafo] new paragraph2. Teatro aside;Figse lo dijo en un aparte she told him when the others couldn't hear her* * *I adv1 to one side;llevar a alguien aparte take s.o. aside o to one side3:aparte de aside from, Br apart from;aparte de guapa, es rica she’s not only pretty, she’s rich too, she’s rich as well as pretty;aparte de que apart from the fact thatII m1 TEA aside2 TIP new line;punto y aparte new paragraph* * *aparte adv1) : apart, asidemodestia aparte: if I say so myself2) : separately3)aparte de : apart from, besidesaparte adj: separate, specialaparte nm: aside (in theater)* * *aparte1 adj1. (distinto) special / different2. (separado) separateaparte2 adv1. (a un lado) aside / to one side2. (por separado) separately3. (a solas) on your ownaparte del susto, no le ha pasado nada apart from the shock, she's fineaparte de inteligente, es también guapo besides being clever, he's good looking too -
18 benefit
1. n1) преимущество, привилегия; льгота2) выгода, прибыль3) польза, благо4) пенсия, пособие
- accident benefit
- additional benefits
- cash benefit
- commercial benefit
- cost benefit
- death benefit
- de minimis fringe benefits
- dependant's benefit
- disability benefit
- disablement benefit
- economic benefits
- employee benefits
- financial benefit
- fringe benefits
- future death benefits
- health benefit
- immediate benefit
- incidental benefit
- industrial injuries benefit
- injury benefit
- insurance benefit
- intangible benefit
- lavish benefits
- maternity benefit
- medical benefit
- medicare benefit
- mutual benefit
- nonwage benefits
- old-age benefit
- pecuniary benefit
- pension benefit
- personal benefit
- potential benefit
- preferential benefit
- prime benefit
- public assistance benefit
- recognized benefit
- residual benefit
- retirement benefit
- sickness benefit
- side benefits
- social benefit
- social security benefits
- strike benefit
- survivors' benefit
- unemployment benefit
- veterans' benefits
- welfare benefit
- benefit in cash
- benefit in kind
- the benefit
- be entitled to benefits
- be entitled to full GATT membership benefits
- derive a benefit
- draw unemployment benefit
- exclude benefits from gross income
- inure to smb's benefit
- obtain benefit
- rework current benefits
- benefits, provided to the victims of a terrorist act2. v1) приносить пользу; приносить прибыль2) получать пользу; извлекать выгодуEnglish-russian dctionary of contemporary Economics > benefit
-
19 item
n1) пункт, параграф, статья2) предмет в списке, позиция3) статья (импорта; экспорта)5) изделие
- accessory item
- accrued items
- additional item
- agenda item
- associated items
- bad item
- balance-sheet item
- balancing item
- booking item
- bought item
- budget item
- bulky item
- capital item
- cash item
- catalogue item
- commodity item
- consumer items
- contract item
- corresponding items
- cost item
- credit item
- customable items
- debit item
- delayed item
- demand items
- direct-store-delivery items
- duty-free items
- effective item
- end item
- exhibition item
- expense item
- export items
- extraordinary item
- fancy items
- faster-moving items
- faulty item
- fungible items
- general items
- high margin items
- high quality items
- high turnover items
- import items
- impulse item
- income item
- individual item
- inventory item
- invisible items of expenditure
- key items
- last saved item
- low value items
- low volume items
- luxury items
- made item
- merchandise item
- monetary item
- news item
- noncapital item
- noncash items
- nonfood items
- off-balance-sheet item
- one-of-a-kind item
- open item
- optional item
- packed items
- power items
- production line item
- prohibited items
- protected budget items
- purchased item
- representative item
- residual item
- restrictive proprietary item
- returned items
- revenue items
- routine item
- sale-priced items
- serially-produced items
- short-delivered items
- slow-moving items
- stable item
- staple item
- stocked item
- subcontract item
- superior item
- suspense items
- tariff item
- tax preference item
- transit item
- uncovered item
- undelivered items
- unprotected budget items
- visible items
- visible items of trade
- item in the budget
- item of account
- item of the agenda
- item of an agreement
- item of a bill
- item of the balance sheet
- item of the budget
- items of consumption
- item of a contract
- item of equipment
- item of expenditure
- item of expense
- items of exportation
- items of general consumption
- items of importation
- items of mass consumption
- items of personal use
- item of a plan
- items of trade
- item on a balance sheet
- enter an item into an account
- enter an item into the ledger
- exclude an item
- list items
- pass an item to an account
- specify items
- split up items
- strike an item off the list
- strike out an item
- subdivide items -
20 liability
n1) обязанность; ответственность3) pl долги, задолженность, денежные обязательства4) бухг. пассив
- absolute liability
- acceptance liabilities
- accrued liabilities
- actual tax liability
- additional liabilities
- assessed tax liabilities
- bank liabilities
- business liabilities
- capital liabilities
- carrier's liability
- civil liability
- collective liability
- common law liability
- contingent liabilities
- contract liabilities
- contractual liabilities
- corporate liability
- corporate profits tax liability
- criminal liability
- cross liabilities
- current liabilities
- debt liability
- debtor's liability for payment of the borrowed funds
- deferred liabilities
- deposit liabilities
- direct liability
- eligible liabilities
- employer's liability
- estimated liabilities
- external liabilities
- financial liability
- fixed liabilities
- floating liabilities
- foreign liabilities
- full liability
- government liability
- gross liabilities
- imputed liability
- income tax liability
- indirect liability
- individual liability
- insurance liability
- interest sensitive liabilities
- internal liabilities
- joint liability
- joint and several liability
- licensee's liabilities
- licensor's liability
- legal liability
- limited liability
- liquid liabilities
- long-term liabilities
- material liability
- matured liabilities
- maturing liability
- maximum liability
- noncontractual liability
- noncurrent liabilities
- net liabilities
- off-balance-sheet liability
- other liabilities
- outstanding liabilities
- partnership liabilities
- payroll liabilities
- pension liabilities
- personal liability
- primary liability
- prime liability
- prior-year tax liability
- products liability
- proportional liability
- quick liabilities
- rate-sensitive liabilities
- reserve liability
- secondary liabilities
- secured liability
- short-term liabilities
- sight liability
- solo liability
- tax liability
- time liability
- total liabilities
- trade liabilities
- underwriting liability
- unfunded pension liability
- unlimited liability
- vicarious liability
- year's tax liability
- liability for compensation
- liability for damage
- liability for damages
- liability for debts
- liability for debts and torts
- liability for defects
- liability for endorsement
- liability for infringement
- liability for loss
- liability for partnership debts
- liabilities for settlements
- liability for tax
- liability of an acceptor
- liabilities of a bank
- liability of a carrier
- liability of a drawer
- liability of indemnity
- liability of infringement
- liability on a bill
- liability on a charter
- liability to compensate for damage
- liability to compensate for losses
- liabilities to creditors
- liability to furnish information
- liability to indemnify
- liability to insure
- liability to pay customs duties
- liability to provide maintenance
- liabilities to stockholders
- liabilities under a contract
- without liability
- accept liability
- accrue liabilities
- admit liability
- assume liability
- break down liabilities
- calculate tax liability
- carry as liability
- clear the current liability
- clear off liabilities
- contract liabilities
- create liability
- deny liability
- discharge liabilities
- discharge from liability
- discharge from liabilities
- disclaim liability
- enjoy limited liability
- establish liability
- exclude liability
- exempt liability
- extend liability
- fail to one's liabilities
- fail to meet liabilities
- free from liability
- have liability on a bill
- incur liability
- incur liabilities
- involve liability
- limit liability
- meet liabilities
- minimize tax liability
- modify liabilities
- pay liabilities
- plug the state's unfunded pension liability
- release from liability
- relieve from liability
- repay liabilities
- repudiate liability
- service one's liabilities
- shoulder liability
- take liability upon oneself
- understate tax liability
- undertake liabilityEnglish-russian dctionary of contemporary Economics > liability
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