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1 расходы на усовершенствования
Business: expenditure on improvementsУниверсальный русско-английский словарь > расходы на усовершенствования
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2 Aufwendungen
Aufwendungen fpl 1. FIN expenditure, outgoings; 2. GEN expenditure; 3. RW charges; 4. WIWI expenditure • Aufwendungen machen RW incur expenses* * *fpl 1. < Finanz> expenditure, outgoings; 2. < Geschäft> expenditure; 3. < Rechnung> charges; 4. <Vw> expenditure ■ Aufwendungen machen < Rechnung> incur expenses* * *Aufwendungen
expenditure, expense, disbursements, improvements, outgoings;
• andere Aufwendungen (Bilanz) other expenses;
• steuerlich anerkannte (steuerabzugsfähige) Aufwendungen allowable expenditure (deduction);
• außerordentliche Aufwendungen extraordinary expenses (income), (Bilanz) special charges;
• außerordentliche und betriebsfremde Aufwendungen extraordinary and outside expenditure;
• betriebliche Aufwendungen operating expenses (expenditure);
• betriebsfremde Aufwendungen non-operating expenses;
• aus dem Erfolg zu deckende Aufwendungen expenditure to be charged to income;
• entstandene Aufwendungen expenditure occasioned;
• entstandene, aber noch nicht fällige Aufwendungen accrued expenses (account payables, US);
• erstmalige Aufwendungen initial expenditure;
• freiwillige Aufwendungen voluntary contributions;
• im Voraus gezahlte Aufwendungen prepaid expenses;
• periodenfremde Aufwendungen periodic charges (cost, expense), time cost;
• private Aufwendungen private expenditure;
• soziale Aufwendungen social expenditure (disbursements);
• andere soziale Aufwendungen (Bilanz) other social expenditure;
• unnütze Aufwendungen waste;
• verschiedene Aufwendungen (Bilanz) miscellaneous expense;
• wertsteigernde Aufwendungen [valuable] improvements;
• Aufwendungen für die Altersversorgung expenditure on retirement pensions;
• Aufwendungen für die Altersversorgung und Unterstützung pensions and assistance, cost of pension plans and related benefits;
• zusätzliche Aufwendungen für leitende Angestellte executive fringes;
• Aufwendungen für ärztliche Behandlungen medical costs;
• Aufwendungen für Bürobedarf expense on office requirements;
• Aufwendungen für die Errichtung von Wohnhäusern residential outlay;
• Aufwendungen für Forschungsarbeiten investment in research;
• Aufwendungen für Leistungen aus dem Käuferland (Exportwirtschaft) local costs;
• Aufwendungen für Löhne und Gehälter wage and salary disbursements;
• Aufwendungen für Rohstoffe cost of raw materials;
• Aufwendungen für Roh-, Hilfs- und Betriebsstoffe (Bilanz) purchases;
• Aufwendungen für Überstunden overtime costs;
• Aufwendungen für Unterstützungen expenditure for relief;
• Aufwendungen aus Verlustübernahme von Konzerngesellschaften transfer of losses from affiliates;
• Aufwendungen nach Verrechnung mit Bestandsveränderungen (Bilanz) cost of materials including changes in inventories;
• Aufwendungen für den Versicherungsbetrieb underwriting expenses;
• Aufwendungen für bezogene Waren outlay for goods supplied;
• Aufwendungen für Wertpapierbesitz security expenses;
• Aufwendungen für den Wohnungsbau housing expenditure;
• Aufwendungen bestreiten to defray the expense;
• beträchtliche Aufwendungen machen to incur heavy expenses. -
3 recortes económicos
(n.) = economic retrenchment, retrenchment, financial cutbacks, economic cuts, spending cuts, expenditure cutsEx. In the present climate of economic retrenchment some media centers may be experiencing staff cutbacks.Ex. Retrenchment can be viewed as a challenge, an opportunity to make services cost-effective and increase overall efficiency.Ex. In the 1970s government financial cutbacks prevented expansion of the network and improvements in staffing and services.Ex. Despite economic cuts, the impression American library workers give is one of optimism and desire to try untraditional ways of solving economic problems.Ex. This article examines the effect on libraries in the UK of the enforcement of local government spending cuts.Ex. Recent public expenditure cuts have meant that many academic libraries are having to take an even more rigorous approach to their journals collection.* * *(n.) = economic retrenchment, retrenchment, financial cutbacks, economic cuts, spending cuts, expenditure cutsEx: In the present climate of economic retrenchment some media centers may be experiencing staff cutbacks.
Ex: Retrenchment can be viewed as a challenge, an opportunity to make services cost-effective and increase overall efficiency.Ex: In the 1970s government financial cutbacks prevented expansion of the network and improvements in staffing and services.Ex: Despite economic cuts, the impression American library workers give is one of optimism and desire to try untraditional ways of solving economic problems.Ex: This article examines the effect on libraries in the UK of the enforcement of local government spending cuts.Ex: Recent public expenditure cuts have meant that many academic libraries are having to take an even more rigorous approach to their journals collection. -
4 Investition
Investition f 1. BANK, BÖRSE, FIN investment; 2. WIWI capital investment, investment, capital spending, capital expenditure* * *f 1. <Bank, Börse, Finanz> investment; 2. <Vw> capital investment, investment, capital spending* * *Investition
investment, investing, placement;
• Investitionen capital spending;
• für Arbeitskräfte aufgewandte Investitionen investment in men (human capital);
• außerbetriebliche Investitionen outside investments;
• berufliche Investition vocational investment;
• betriebliche Investitionen investments;
• durchgeführte Investitionen capital expenditure;
• erstklassige Investition choice (blue-chip) investment;
• erwartete Investitionen investment anticipation;
• bitter fehlende Investitionen investment famine;
• festverzinsliche Investitionen fixed-interest-bearing investments;
• mit eigener Betätigung gekoppelte Investitionen direct investments;
• geschäftliche Investitionen trade investments (Br.);
• Gewinn bringende Investitionen earning investments (assets), profitable investments;
• indirekte Investitionen portfolio investment;
• infrastrukturelle Investitionen infrastructure investments;
• kapitalschonende Investition capital-saving investment;
• kurzfristige Investitionen temporary investments;
• langfristige Investitionen long-term [capital] investments, permanent investments;
• laufende Investitionen current investments;
• lohnende Investitionen profitable (remunerative) investments;
• missglückte Investition mistaken investment;
• mittelfristige Investitionen intermediate-term investments;
• mündelsichere Investitionen gilt-edged (Br.) (high-grade, US, trustee, Br.) investments;
• auf Zinsänderungen schwach reagierende Investitionen interest-inelastic investments;
• risikoreichere Investitionen special situation investments, (Investmentfonds) aggressive portion (investments);
• schlechte Investition poor investment;
• soziale Investitionen social investments;
• spekulative Investitionen aggressive investments;
• dirigistisch gelenkte staatliche Investitionen centrally planned government investments;
• übermäßige Investitionen excessive investments;
• von wirtschaftlichen Überlegungen unabhängige Investitionen autonomous investments;
• unvorteilhafte Investition unprofitable investment;
• verzinsliche Investitionen interest-bearing investments;
• auf lange Sicht vorgenommene Investitionen long-lived [capital] investments;
• werterhöhende Investitionen internal improvements (US);
• zinsempfindliche Investition interest-rate-sensitive investment;
• Investitionen im Agrarsektor agricultural investments;
• Investitionen für menschliche Arbeitskräfte investment in men (human capital);
• Investitionen im Ausland investments abroad, foreign investments;
• Investitionen für den Automatisierungsprozess spending to automate (for automation);
• Investitionen auf dem Bausektor construction spending;
• Investitionen im kommunalen Bereich local authorities investment;
• Investitionen in die Betriebseinrichtungen equipment investment;
• Investitionen zur Erzielung kurzfristiger Kapitalerträge revenue (income) expenditure;
• Investitionen in Filialbetrieben branch investments;
• Investitionen in Geschäftsgrundstücken commercial real-estate investments;
• Investitionen der öffentlichen Hand public sector investment, public-capital expenditure;
• Investitionen im Immobiliensektor real-estate investments;
• Investitionen im Inland domestic investments;
• Investitionen für den Maschinenpark equipment investments;
• Investitionen in nachgelagerte Produktionsbetriebe downstream investments;
• Investitionen zu Rationalisierungszwecken investments undertaken for rationalization purposes;
• Investitionen mit fester Rendite fixed-yield investments;
• Investitionen in Wertpapieren portfolio investments;
• Investitionen auf dem Wohnbausektor residential investments;
• Investitionen in Zweigunternehmen branch investments;
• Umfang der vorgesehenen Investitionen leicht anheben to raise slightly the current rate of spending;
• Investitionen der Unternehmen auslösen to trigger off entrepreneurial investments;
• für Investitionen im Ausland auswerfen to dole out in overseas investments;
• Investitionen bremsen to check investment;
• als Investition empfehlen to single out for investment;
• nur sofort rentierliche Investitionen machen to invest only in short-hand gain;
• zusätzliche Ertragschancen durch Investitionen auf bisher vernachlässigten Gebieten verbessern to generate additional earnings through investments in special undervalued situations;
• seine Investitionen auf breit gestreute in- und ausländische Stammaktien verteilen to invest in a wide spread of ordinary shares at home and abroad;
• Investition vornehmen to place (effect) investments, to invest;
• bevorzugt weiterhin langfristige Investitionen vornehmen to keep up the booming pace of capital investment;
• überstürzte Investitionen vornehmen to rush into new investment;
• Investitionen im Ausland vornehmen to plough in foreign investments;
• Investitionen in Grundbesitz vornehmen to make investments in real estate;
• mit immer weiteren Investitionen winken to hold out the carrot of yet more investments. -
5 unearned increment
Finan increase in the value of a property that arises from causes other than the owner’s improvements or expenditure -
6 Holden, Sir Isaac
SUBJECT AREA: Textiles[br]b. 7 May 1807 Hurlet, between Paisley and Glasgow, Scotlandd. 13 August 1897[br]British developer of the wool-combing machine.[br]Isaac Holden's father, who had the same name, had been a farmer and lead miner at Alston in Cumbria before moving to work in a coal-mine near Glasgow. After a short period at Kilbarchan grammar school, the younger Isaac was engaged first as a drawboy to two weavers and then, after the family had moved to Johnstone, Scotland, worked in a cotton-spinning mill while attending night school to improve his education. He was able to learn Latin and bookkeeping, but when he was about 15 he was apprenticed to an uncle as a shawl-weaver. This proved to be too much for his strength so he returned to scholastic studies and became Assistant to an able teacher, John Kennedy, who lectured on physics, chemistry and history, which he also taught to his colleague. The elder Isaac died in 1826 and the younger had to provide for his mother and younger brother, but in 1828, at the age of 21, he moved to a teaching post in Leeds. He filled similar positions in Huddersfield and Reading, where in October 1829 he invented and demonstrated the lucifer match but did not seek to exploit it. In 1830 he returned because of ill health to his mother in Scotland, where he began to teach again. However, he was recommended as a bookkeeper to William Townend, member of the firm of Townend Brothers, Cullingworth, near Bingley, Yorkshire. Holden moved there in November 1830 and was soon involved in running the mill, eventually becoming a partner.In 1833 Holden urged Messrs Townend to introduce seven wool-combing machines of Collier's designs, but they were found to be very imperfect and brought only trouble and loss. In 1836 Holden began experimenting on the machines until they showed reasonable success. He decided to concentrate entirely on developing the combing machine and in 1846 moved to Bradford to form an alliance with Samuel Lister. A joint patent in 1847 covered improvements to the Collier combing machine. The "square motion" imitated the action of the hand-comber more closely and was patented in 1856. Five more patents followed in 1857 and others from 1858 to 1862. Holden recommended that the machines should be introduced into France, where they would be more valuable for the merino trade. This venture was begun in 1848 in the joint partnership of Lister \& Holden, with equal shares of profits. Holden established a mill at Saint-Denis, first with Donisthorpe machines and then with his own "square motion" type. Other mills were founded at Rheims and at Croix, near Roubaix. In 1858 Lister decided to retire from the French concerns and sold his share to Holden. Soon after this, Holden decided to remodel all their machinery for washing and carding the gill machines as well as perfecting the square comb. Four years of excessive application followed, during which time £20,000 was spent in experiments in a small mill at Bradford. The result fully justified the expenditure and the Alston Works was built in Bradford.Holden was a Liberal and from 1865 to 1868 he represented Knaresborough in Parliament. Later he became the Member of Parliament for the Northern Division of the Riding, Yorkshire, and then for the town of Keighley after the constituencies had been altered. He was liberal in his support of religious, charitable and political objectives. His house at Oakworth, near Keighley, must have been one of the earliest to have been lit by electricity.[br]Principal Honours and DistinctionsBaronet 1893.Bibliography1847, with Samuel Lister, British patent no. 11,896 (improved Collier combing machine). 1856. British patent no. 1,058 ("square motion" combing machine).1857. British patent no. 278 1857, British patent no. 279 1857, British patent no. 280 1857, British patent no. 281 1857, British patent no. 3,177 1858, British patent no. 597 1859, British patent no. 52 1860, British patent no. 810 1862, British patent no. 1,890 1862, British patent no. 3,394Further ReadingJ.Hogg (ed.), c.1888, Fortunes Made in Business, London (provides an account of Holden's life).Obituary, 1897, Engineer 84.Obituary, 1897, Engineering 64.E.M.Sigsworth, 1973, "Sir Isaac Holden, Bt: the first comber in Europe", in N.B.Harte and K.G.Ponting (eds), Textile History and Economic History, Essays in Honour ofMiss Julia de Lacy Mann, Manchester.W.English, 1969, The Textile Industry, London (provides a good explanation of the square motion combing machine).RLH
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