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121 accrued expenses
accrued expenses accrued liabilities накопленные обязательства (расходы): расходы, которые уже понесены, но еще не выплачены (напр., невыплаченные зарплата, проценты, страховые премии); см. prepaid expenses.* * ** * *отложенные расходы; начисленные расходы. An expense that has been incurred, but not yet paid in cash. Similar to accounts payable, but usually associated with nontrade vendors. For example, an electric bill. . Словарь экономических терминов .* * *Финансы/Кредит/Валютарасходы, которые уже понесены, но еще не выплачены, например, невыплаченные зарплата, проценты, страховые премии -
122 бухгалтер-контролёр
1) Law: comptroller of accounts2) Economy: budget accountant (по смете), expense controller3) Advertising: financial controller4) EBRD: Control OfficerУниверсальный русско-английский словарь > бухгалтер-контролёр
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123 задолженность
1) General subject: accrued expense, accumulating arrears (нарастающая, накопленная), arrear (обыкн. pl), arrearage, backlog, debt, debts, liabilities, liability, score, indebtedness, arrears (по налогам, взносам)2) Law: delinquency3) Economy: accrued expenditures, arreas, red, rearage4) Accounting: backlog (напр. по выпуску продукции), (the red) red, the red5) Finances: open amount6) Australian slang: dead horse7) Diplomatic term: backlog (по выпуску продукции и т.п.)8) Banking: accrued expenditure, accrued expenses, arrears9) Taxes: receivables10) Business: outstandings, debt position11) Production: commit12) Investment: structured debt13) EBRD: amounts owed, arrears (просроченная), earnings (receivables and payables; дебиторская и кредиторская), shortfall (недостача)14) Sakhalin R: accrued costs15) leg.N.P. deficiency, unpaid balance16) Makarov: backlog (по выпуску продукции), backlog (по сдаче готовой продукции), red ink (фирмы) -
124 финансовый отчёт
1) General subject: financial report, financial review, financial statement, Expense Report2) Economy: financial account, own-price account3) Banking: account, finance report4) Business: final accounts5) EBRD: Financial Statements (EBRD), statement of assets and liabilities -
125 Anlage
Anlage f (Anl.) 1. BANK, BÖRSE investment; 2. COMP system; attachment (E-Mail); 3. FIN investment; 4. GEN appendix, enclosure, encl., enclosed (am Ende eines Schreibens); 5. IND plant; 6. RECHT (AE) annex, (BE) annexe; 7. WIWI investment; 8. UMWELT installation • als Anlage KOMM enclosed* * *f (Anl.) 1. <Bank, Börse> investment; 2. < Comp> system, E-Mail attachment; 3. < Finanz> investment; 4. < Geschäft> appendix, enclosure (encl.), am Ende eines Schreibens enclosed; 5. < Ind> plant; 6. < Recht> annex (AE), annexe (BE) ; 7. <Vw> investment; 8. < Umwelt> installation ■ als Anlage < Komm> enclosed* * *Anlage
(Anordnung) disposition, design, outline, layout, laying out, (Begleitschreiben) schedule, (Beilage) enclosure, attachment, inclosure, exhibit, attached letter, appendix, (Betrieb) plant, factory, (Computer) hardware, (Entwurf) plan, draft, (Investition) invested capital, placement, placing, investment, (Maschinerie) unit, rig, (Montage) package, (Urkunde) annex, rider, (Veranlagung) predisposition;
• in der Anlage annexed (US);
• in der Anlage erhalten Sie inclosed (attached) please find;
• Anlagen (Bilanz) assets, equipment, facilities;
• abgeschriebene Anlage retirement unit;
• in der Substanz abnehmende Anlagen non-replaceable assets;
• ausgesuchte Anlage choice investment;
• außerbetriebliche Anlagen non-operating assets;
• im Bau befindliche Anlagen construction (sites) in progress;
• betriebsfertige Anlage factory at work;
• dem Geschäftsbetrieb dienende Anlagen assets for use in the business;
• elektrische Anlage electric plant, wiring;
• erneuerte Anlage replacement unit;
• aus der Bilanz ersichtliche Anlagen balance-sheet assets;
• erste Anlagen A-rating;
• erstklassige Anlage high-grade investment;
• ertragreiche Anlagen profitable investment;
• später erworbene Anlagen after-acquired assets;
• feste Anlagen fixtures, fixed (permanent, capital, slow) assets;
• festverzinsliche Anlage fixed [-interest bearing] investment;
• fixe Anlagen fixed assets;
• flüssige Anlagen quick (liquid, fluid, floating) assets;
• gebäudeähnliche Anlage structure in the nature of a building;
• genehmigungsbedürftige Anlagen installation subject to approval;
• außer Betrieb genommene Anlage retirement unit;
• neu in Betrieb genommene Anlage newly established plant;
• im Leasingverfahren gepachtete Anlagen leased facilities;
• getrennte Anlagen (Pensionsfonds) separate accounts;
• Gewinn bringende Anlagen earning assets, profitable (paying) investment;
• industrielle Anlagen industrial installations;
• installierte Anlage installation;
• kurzfristige Anlage short-term (temporary) investment;
• kurzfristige spekulative Anlage speculation (Br.), turn (US), round transaction (US);
• landwirtschaftliche Anlagen agricultural assets;
• langfristige Anlagen long-term (long-time) investments (holdings);
• liquide Anlagen quick (floating, fluid, liquid, US) assets;
• lukrative Anlage profitable (remunerative) investment;
• maschinelle Anlagen machinery, plant equipment;
• mittelfristige Anlagen medium-term investments;
• moderne Anlagen modern equipment;
• mündelsichere Anlagen gilt-edged (Br.) (legal, US) security, legal (eligible, US, trustee, Br.) investment, trustee loan (Br.);
• öffentliche Anlagen public parks;
• reststoffarme Anlage low residue plant;
• risikoärmere Anlagen (Investmentfonds) defensive portion (US);
• risikoreiche Anlagen (Investmentfonds) aggressive portion (US), aggressive investments;
• sanitäre Anlagen hygienic facilities;
• sichere Anlagen safe (non-speculative) investments;
• spekulative Anlagen aggressive (speculative, special-situation) investments;
• städtische Anlagen public garden (US), pleasure ground, grounds, park;
• stillgelegte Anlagen discarded assets;
• technische Anlagen plant;
• unabhängige Anlagen self-contained units;
• unbelastete Anlagen available assets;
• unproduktive Anlagen dead assets;
• verteidigungsbedingte Anlagen defense- (defence-, Br.) financed facilities;
• verteilte Anlagen diversification;
• verzinsliche Anlagen interest-bearing investments;
• vorübergehende Anlagen current investment;
• wertschaffende Anlagen productive investments;
• Anlage in Aktien share investment (Br.), investment in shares (stocks);
• Anlagen im Ausland foreign investments;
• Anlagen im Bau (Bilanz) installation (plant) under construction, construction in progress;
• Anlagen auf Depositenkonto fixed-deposit investments;
• Anlage zur Einkommensteuererklärung supporting statement;
• Anlagen in Ersthypotheken first-mortgage investments;
• Anlage mit festem Ertrag fixed[-yield] investment;
• Anlage von Geldbeträgen investment of funds;
• Anlage in Grundstücken real-estate investments;
• rückläufige Anlagen in Investitionsgütern fall in investment in equipment;
• Anlage von Kapitalien investment of funds, capital investment;
• Anlage einer Kartei card indexing;
• Anlage überschüssiger Mittel employment of surplus funds;
• Anlage mit verteiltem Risiko diversification of one’s investments;
• Anlage in Staatspapieren funding;
• Anlage zu einem Vertrag enclosure (schedule) to a contract;
• Anlage in Wertpapieren investment in securities;
• Anlage abschreiben to write down an asset;
• in der Anlage beifügen to enclose, to attach;
• Anlagen im Licht des Liquidationstermins bewerten to value assets on a gone-concern basis;
• zur Anlage empfehlen to single out for investment;
• als langfristige Anlage empfehlen to advise retention of longer commitments;
• Anlagen erneuern to replace fixed assets;
• abgenutzte Anlagen ersetzen to replace worn-out equipment;
• Anlagen erweitern to expand its plant;
• lediglich die Anlagen eines anderen Betriebes erwerben to acquire only the assets of another business;
• als Anlage für lange Sicht gelten to have long-term appeal, to be a purchase for the long pull (US);
• Anlage zum Geschäftsmann haben to have a turn for business;
• Wert einer Anlage heraufsetzen to write up the value of an asset;
• Anlage außer Betrieb nehmen to retire (discard) a unit;
• städtische Anlagen schützen to patrol the parks;
• für eine langfristige Anlage attraktiv sein to have long-term appeal, to be a purchase for the long pull (US);
• Anlage außer Betrieb setzen to discard (retire) an asset;
• in eine steuerfreie Anlage umwandeln to convert an investment into a non-taxable form;
• Anlageart type of investment;
• Anlageaufwand investment expense;
• Anlageausschuss capital issue committee, (Kapitalanlagegesellschaft) investment committee;
• Anlagebank investment bank[er], investment trust;
• attraktive Anlagebedingungen für industriell weniger erschlossene Gebiete schaffen to attract investment to poorer regions;
• Anlagebedürfnis investment demand;
• Anlagebefugnis power of investment;
• Anlagebegeisterung investment enthusiasm;
• Anlageberater investment adviser (consultant, counsellor, US), financial investment manager, security analyst (US), (Bank) investment officer, (Kapitalanlagegesellschaft) investment manager;
• Anlageberatung investment advisory service, investment counselling (US), investment advice (Br.), security (investment) analysis (US), (Investmentfonds) investment management;
• Anlageberatungsfirma investment advisory concern, counselling firm (US);
• Anlageberatungsvertrag investment advisory contract (agreement);
• Anlagebereich investment area;
• Anlagebereitschaft propensity (inclination, readiness) to invest;
• Anlagebereitschaft der Kapitalanlagegesellschaften animieren to put pep back into the investment-trust sector;
• Anlagebereitschaft zeigen to be ready to invest;
• Anlagebeschränkungen restrictions on investment, investment restrictions;
• Anlagebeschränkung in Richtung auf bestimmte Sparten (Versicherungsgesellschaft) restriction on investment of special classes;
• Anlagebestimmungen investment clauses, (Kapitalanlagegesellschaft) investment policy;
• weitgestreute Anlagebeteiligungen diversified holdings;
• Anlagebetrag amount invested;
• Anlagebuchführung investment accounting;
• Anlagechancen im Immobiliengeschäft property investment opportunities;
• Anlageentschluss investment decision, (Anlagegesellschaft) fund decision;
• Anlageerfahrung investment experience;
• Anlageerlöse investment earnings;
• ausländische Anlageerlöse devisenmäßig vereinnahmen to repatriate earnings from foreign investments;
• Anlageerneuerungsplan replacement program(me);
• Anlageerneuerungssatz replacement rate;
• Anlageerträgnisse investment earnings;
• Anlagefachmann security analyst;
• Anlagefonds investment trust, (Kapitalanlagegesellschaft) fund money, investment fund;
• Anlageform type of investment;
• vorgeschriebene liquide Anlageformen specific reserve assets;
• Anlagefragen investment matters;
• Anlagegegenstände fixed intangible assets;
• Anlagegeschäft investment banking (business);
• riesiges Anlagegeschäft gigantic scale of buying of securities;
• Anlagegeschäftsaufgaben investment-banking functions. -
126 Kostenrechnung
Kostenrechnung f RW cost accounting, cost and activity accounting, cost accounting and results accounts (Synonym: Kosten- und Leistungsrechnung, KLR, Betriebsbuchführung)* * *f 1. < Finanz> bill of costs, cost-volume-profit analysis; 2. < Rechnung> cost accounting, costing* * *Kostenrechnung
account of charges (costs, expenses), bill (statement) of costs, expense invoice, bill of charges (US) (Gericht) taxed bill of costs (US), taxation of costs (Br.), (Kalkulation) cost system (accounting), costing, (System) cost accountancy method;
• Kostenrechnung für Einzelfertigung job cost system;
• Kostenrechnung für Serienfertigung process costing (cost system);
• Kostenrechnung anerkennen to allow costs;
• Kostenrechnung des Anwalts feststellen to tax the bill of costs;
• anwaltliche Kostenrechnung überprüfen to review costs (taxation, Br.). -
127 Reisekosten
Reisekosten pl PERS, RW, STEUER, LOGIS travelling expenses, travel expenses, travel costs* * *pl <Person, Rechnung, Steuer, Transp> travelling expenses, travel expenses, travel costs* * *Reisekosten
travel (tourist) expenses, travelling charges (expenses), expenses of a journey, (Zeugen) conduct money (Br.);
• Reisekosten eines Journalisten übernehmen to pay the expenses of a newspaper reporter to travel;
• Reisekosten veranschlagen to calculate the costs of a journey;
• Reisekosten vergüten to reimburse travelling expenses;
• Reisekostenabrechnung travel[ing]-expense report, note of travelling expenses (Br.);
• Reisekostenbudget travel accounts;
• Reisekostenentschädigung travelling (transport) allowance;
• Reisekostenerstattung refund of travel expenses;
• Reisekostenpauschale travelling allowance;
• Reisekostenvergütung travel (travelling) allowance, (Gewerkschaft) travelling benefit;
• Reisekostenvorschuss travel advance (US);
• Reisekostenzuschuss travelling allowance, travel subvention, assisted passage. -
128 Kostenaufgliederung
Kostenaufgliederung f RW breakdown of costs, cost split-up* * *Kostenaufgliederung, Kostenaufschlüsselung
classification of expenses (accounts), expense classification, breakdown (itemization) of costs, cost analysis (breakdown)
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