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101 schadenfroh
I Adj. gloating; schadenfrohes Gelächter malicious laughter, laughter at the expense of others; ich mag keine schadenfrohen Menschen I don’t like people who gloat over the discomfort of othersII Adv. grinsen, bemerken: gloatingly, with malicious pleasure* * *gloating* * *scha|den|froh1. adjgloating2. advwith malicious delight; sagen gloatingly* * *scha·den·frohI. adj malicious, gloatingeine \schadenfrohe Stimme a voice full of gloating▪ \schadenfroh sein to delight in others' misfortunesII. adv\schadenfroh grinsen to grin with gloating* * *1.Adjektiv gloating2.adverbial with malicious pleasure* * *A. adj gloating;schadenfrohes Gelächter malicious laughter, laughter at the expense of others;ich mag keine schadenfrohen Menschen I don’t like people who gloat over the discomfort of othersB. adv grinsen, bemerken: gloatingly, with malicious pleasure* * *1.Adjektiv gloating2.adverbial with malicious pleasure* * *adj.mischievous adj. -
102 unnütz
Adj. useless; (sinnlos) auch pointless; (unnötig) unnecessary; unnützes Gerede idle talk; unnützes Zeug umg. useless stuff* * *useless; unprofitable* * *ụn|nütz ['ʊnnʏts]1. adjuseless; Geschwätz idle; (= umsonst) pointless, useless2. advuselessly, pointlessly; sich Sorgen machen unnecessarily* * *(not working; not in use: ships lying idle in the harbour.) idle* * *un·nütz[ˈʊnnʏts]I. adj useless, pointlessII. adv needlessly* * *1.Adjektiv useless <stuff, person, etc.>; pointless < talk>; wasted < words>; pointless, wasted <expense, effort>; vain < attempt>2.adverbial needlessly* * *unnützes Gerede idle talk;unnützes Zeug umg useless stuff* * *1.Adjektiv useless <stuff, person, etc.>; pointless < talk>; wasted < words>; pointless, wasted <expense, effort>; vain < attempt>2.adverbial needlessly* * *adj.pointless adj.unnecessary adj.unprofitable adj.useless adj. adv.unprofitably adv. -
103 Vertriebskosten
Pl. distribution cost(s)* * *die Vertriebskostendistribution expense (Pl.); selling expense (Pl.); sales costs (Pl.)* * *Ver|triebs|kos|tenplmarketing costs pl* * *Ver·triebs·kos·tenpl marketing [or distribution] costs* * *Vertriebskosten pl distribution cost(s) -
104 Werbungskosten
Pl. steuerlich: business expenses; eines Individuums: auch professional expenses Pl. ( oder outlay Sg.); als Werbungskosten geltend machen / anerkennen claim / accept as business expenses ( oder as a business expense)* * *die Werbungskosten* * *Wẹr|bungs|kos|tenpl(von Mensch) professional outlay sing or expenses pl; (von Firma) business expenses pl* * *Wer·bungs·kos·ten* * *Werbungskosten pl steuerlich: business expenses; eines Individuums: auch professional expenses pl ( oder outlay sg);als Werbungskosten geltend machen/anerkennen claim/accept as business expenses ( oder as a business expense) -
105 zu Lasten
zu|lạs|ten [tsu'lastn]advder neuerliche Überfall geht zulasten der Rebellen — the rebels are being held responsible for the recent attack
See:→ auch Last* * *1. at the expense of, adversely affecting;Einsparungen zulasten der Kommune savings made at the expense of the local community2. WIRTSCH to the account of;Frachtkosten gehen zulasten des Käufers freight (costs) will be charged to the purchaser -
106 zulasten
zu|lạs|ten [tsu'lastn]advder neuerliche Überfall geht zulasten der Rebellen — the rebels are being held responsible for the recent attack
See:→ auch Last* * *1.2.die Verpackungskosten gehen zulasten der Kunden — the cost of packaging will be charged to the customer
die Einsparungsmaßnahmen gehen vor allem zulasten der Minderheiten — the burden of the economy measures falls heaviest on the minorities
* * *1. at the expense of, adversely affecting;Einsparungen zulasten der Kommune savings made at the expense of the local community2. WIRTSCH to the account of;Frachtkosten gehen zulasten des Käufers freight (costs) will be charged to the purchaser* * *1. 2. -
107 Mehrausgabe
Mehr|aus|ga|befextra or additional expense(s pl)* * *Mehr·aus·ga·bef1. ÖKON additional [or extra] expense2. BÖRSE overissue* * *f.additional expenditure n. -
108 Abschreibungsart
Abschreibungsart
method of depreciation;
• Abschreibungsaufgliederung nach Zugangsjahren lapsing schedule;
• Abschreibungsaufwand depreciation expense (charges);
• Abschreibungsausgleich depreciation adjustment;
• Abschreibungsbasis capital allowance basis (Br.);
• Abschreibungsberechnung depreciation expense computation, capital allowance computation (Br.);
• Abschreibungsberechnungsgrundlage service-yield basis [of depreciation]. -
109 Ausgabenposten
Ausgabenposten
expense item, item of expense -
110 Ausgabeposten
Ausgabeposten
expense (spending) item, item of expense (expenditure);
• bei der Steuer abzugsfähiger Ausgabeposten expenditure qualifying for relief (Br.);
• vordringliche Ausgabeposten spending priorities;
• Ausgabeposten verschwinden lassen to draw the curtain on outlays. -
111 Betriebsabrechnungsbogen
Betriebsabrechnungsbogen m (BAB) BIL, RW expense [cost] distribution sheet, assignment sheet for non-manufacturing cost, overhead allocation sheet, cost apportionment sheet, overhead distribution sheet (verteilt die primären Gemeinkosten nach dem Verursachungsprinzip auf die Kostenstellen; wird nur noch für Lehrzwecke verwendet, for teaching purposes only)* * *Betriebsabrechnungsbogen
master summary (expense distribution, operation) sheetBusiness german-english dictionary > Betriebsabrechnungsbogen
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112 Gründungsakt
Gründungsakt
foundation, establishment;
• Gründungsakten organization files (US);
• Gründungsarbeiten development work;
• Gründungsaufwand organization expenses (cost) (US), promotion money (expense) (Br.), promoter’s expenses, original cost, expenses of formation, preliminary (formation) expenses (Br.), (Versorgungsbetrieb) original cost;
• Gründungsausschuss organizing (US) (promotion, Br.) committee;
• Gründungsbedingungen articles of association (incorporation, US);
• Gründungsbericht statutory report;
• Gründungsbilanz registration statement;
• Gründungseinlage beginning investment;
• Gründungsgeschäft promotion of companies, organization of corporations (US);
• Gründungsgremium founding body;
• Gründungsjahr year of foundation (organization, US);
• Gründungskapital original (initial, nominal, Br.) capital, share capital (Br.), capital stock (US);
• Gründungskonsortium underlying syndicate (US);
• Gründungskosten promotion expense (money) (Br.), promoter’s (organization) expenses (costs) (US), costs of promotion (Br.), set-up costs, expenses of formation, formation (preliminary, Br.) expenses;
• Gründungs- und Unterparikosten preliminary and issue expenses (Br.);
• Gründungsmanagement start-up management;
• Gründungsmitglied charter (founder, founding) member, corporator (US), incorporator (US), (Verein) original (founder) member;
• Gründungsschwindel bubble, promoterism;
• Gründungsstadium (AG) development stage;
• Gründungstag foundation day;
• Gründungsurkunde [corporate] charter, settlement deed, foundation charter, (AG) articles (memorandum, Br.) of association, articles of organization (US), corporate articles (US), corporation charter, (Bank) organization certificate (US);
• Gründungsurkunde und Satzung memorandum and articles of association (Br.);
• Gründungsversammlung founders’ (organization, US) meeting, meeting of incorporators (US) (to found);
• Gründungsvertrag articles of association (organization) (US);
• Gründungsvorgang establishment, setup, foundation;
• Gründungszeitpunkt time of incorporation. -
113 Investitionshilfe
Investitionshilfe
investment assistance (aid), (Einkommensteuer) interim credit (US);
• Investitionshilfeabgabe capital levy;
• erwartete Investitionshöhe investment anticipation;
• Investitionsimpuls incentive to invest;
• Investitionskapital capital investment (invested), investment capital;
• Investitionskapital für Erweiterungsprojekte development capital;
• privates Investitionskapital in Entwicklungsländern zum Einsatz bringen to steer private investment into less developed countries;
• Investitionsklima investment climate;
• Investitionskonjunktur boom in capital investment, investment boom;
• Investitionskonjunktur anheizen to fuel the fires of inflationary boom in business investments;
• Investitionskontrolle control of investment, investment control;
• staatliche Investitionskontrolle public investment control;
• Investitionskontrolle weniger scharf handhaben to scrap investment controls;
• Investitionskosten capital expense (charge), investment charges (expense);
• nicht abschreibungsfähige Investitionskosten uncoverable cost;
• Investitionskredit loan for the purpose of investment, investment credit (loan);
• Investitionskriterium investment criterion;
• Investitionskürzungen vornehmen to impair investments;
• Investitionsleistungen investments effected, investment performance;
• Investitionslenkung direction of capital investments, control of investment, investment control;
• stufenweise Investitionslenkung phasing of investment;
• bereitgestellte Investitionsmittel capital appropriation;
• Investitionsmittelbedarf einschränken to reduce the requirements for capital;
• Investitionsmöglichkeit ability to invest, investment outlet;
• Investitionsmüdigkeit reluctance to invest;
• Investitionsmultiplikator investment multiplier;
• Investitionsneigung propensity to invest, capital intention;
• Investitionsplan [capital] investment plan, capital (spending) budget;
• Investitionsplanung planned investment, capital budgeting;
• Investitionspolitik capital planning, investment policy;
• bewegliche Investitionspolitik investment approach;
• zielbewusste Investitionspolitik selective investing;
• steuerliche Investitionsprämie investment tax credit;
• Investitionsprognose capital forecasting;
• Investitionsprogramm capital [expenditure] program(me), [capital] investment plan, program(me) of investment;
• rasch ein breit gestreutes Investitionsprogramm anstreben to grow rapidly through diversification;
• Streichungen bei dem Investitionsprogramm der öffentlichen Hand vornehmen to slash the public sector’s program(me);
• Investitionsprojekt investment (capital) project, capital expenditure subject;
• Investitionsprozess investment process;
• Investitionsquote level of investment, investment quota (ratio);
• optimale Investitionsquote golden rule of accumulation;
• Investitionsrate rate of investment;
• Investitionsrechnung capital expenditure account, discounted cashflow method;
• Investitionsrendite investment return;
• höchste Investitionsrendite highest rate of return on investment;
• geringe Investitionsrentabilität lack of return on investment;
• Investitionsrentabilitätsschätzung investment appraisal;
• Investitionsrisiko investment (business) risk, risk of investment;
• hohes Investitionsrisiko (EU) primary risk;
• Investitionsrückgang decline of (in) investment, investment decline;
• Investitionsschema pattern of investment;
• Investitionsschutzabkommen investment guaranty treaty;
• Investitionsschwund drop in investments;
• Investitionssektor capital-goods sector;
• Investitionssparkurve investment-saving curve;
• Investitionsspritze shot in the arm (coll.);
• Investitionssteigerung induced investment;
• Investitionsstrom flow of investment;
• Investitionstabelle investment schedule. -
114 Kostenanteil
Kostenanteil
cost fraction (rate), share in the expenses, portion of the cost, partial cost, expenses portion, expense ratio, (Gemeinkostenanteil) cost (overhead) rate;
• abgeschriebener Kostenanteil expired cost, cost written off;
• zunehmender Kostenanteil increasing costs;
• Kostenanteil pro Anfrage cost per reply (enquiry);
• jds. Kostenanteil ausrechnen to work out s. one’s share of the expense;
• jem. seinen Kostenanteil in Rechnung stellen to bill s. o. for his share of cost;
• Kostenanteil übernehmen to pay one’s proportion of the expenses. -
115 Kostenaufwand
Kostenaufwand
expenditure, expenses incurred, cost, outlay;
• ohne großen Kostenaufwand with no considerable outlay;
• augenblicklicher Kostenaufwand current outlay (cost);
• bargeldloser Kostenaufwand non-cash expenses;
• geschätzter Kostenaufwand estimated cost;
• hoher Kostenaufwand high cost run-up;
• mittelbarer Kostenaufwand indirect expense;
• unmittelbarer Kostenaufwand direct expense;
• für Abschreibungen zugelassener Kostenaufwand qualifying expenditure;
• Kostenaufwand für Betriebserweiterungen expenditure on additional plant;
• Kostenaufwand für ungenutzte Kapazität idle capacity cost;
• Kostenaufwand zu Marktpreisen current cost;
• Kostenaufwand nach Steuerbegleichung after-tax cost;
• Kostenaufwand aktivieren to capitalize cost;
• Kostenaufwand berechnen to cost a job;
• geringen Kostenaufwand haben to hold down costs;
• Kostenaufwand eines Unternehmens kalkulieren to reckon the cost of an undertaking;
• mit möglichst geringem Kostenaufwand verwirklichen (Ziel) to achieve at minimum cost. -
116 Kostenbelastung
Kostenbelastung
burden of costs, expense loading (charge, burden), (Versicherung) expense loading (US) -
117 Kostendiagramm
Kostendiagramm
break-even chart;
• Kostendisziplin cost-control discipline;
• Kostendruck pressure of costs, cost pressure (squeeze, push);
• Kosteneindämmung cost containment;
• Kosteneinheit cost[ing] unit;
• Kosteneinschätzung estimating, cost estimate, estimated costs;
• Kosteneinschlussklausel (Haftpflichtversicherung) costs-inclusive clause;
• Kosteneinsparer cost cutter;
• Kosteneinsparung economy, cost cutting (saving[s]), reduction of expense[s];
• Kosteneinsparung vornehmen to cut back on costs, to pare down expenditure;
• Kosteneinstufung expense classification;
• Kostenelemente elements of cost, cost elements. -
118 Kostenfestsetzungsbeamter
Kostenfestsetzungsbeamter
taxing master;
• Kostenfestsetzungsbescheid, Kostenfestsetzungsbeschluss taxed bill of costs (US);
• Kostenfeststellung cost finding, determination of cost;
• Kostenfluss flow of costs;
• Kostenfolgen haben to carry costs;
• Kostenfonds expendable (expense) fund;
• Kostenforderungen costs receivable (US);
• Kostenfrage question of costs, cost issue (problem);
• die Kostenfrage spielt keine Rolle expense is no object.Business german-english dictionary > Kostenfestsetzungsbeamter
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119 Kostenkalkulation
Kostenkalkulation
cost estimate (keeping, finding), estimation (calculation, computation) of cost;
• verantwortlich aufgeteilte Kostenkalkulation responsibility costing, cost accounting;
• funktionale Kostenkalkulation functional statement;
• Kostenkonto cost (expense) account, account of charges;
• Kostenkonto belasten to charge to expenses;
• Kostenkontrolle cost control, control of costs;
• Kostenkurve cost line (curve), cost-progress chart;
• Kostenlast burden of costs, expense loading;
• Kosten-Leistungsanalyse cost-performance analysis;
• Kosten-Leistungsverhältnis cost-[to-]performance ratio;
• Kostenleiter cost ladder;
• Kostenlenkung cost guidance (control);
• Kostenliquidation (Anwalt) bill of costs. -
120 Kostenregulierung
Kostenregulierung
settlement of costs;
• Kostenremanenz cost lag;
• höchste Kostenrentabilität cost effectiveness;
• Kostenrest residue of expenditure;
• Kostenrückgang decrease (fall) in costs;
• ohne Kostenrücksicht without regard to cost;
• Kostenrückstand recoverable (residual) costs;
• Kostenrückstand nach Abzug der Substanzverringerung depleted cost;
• Kostensatz billing tariff, expense ratio, (Klinik) tariff;
• niedrigster Kostensatz lowest cost range;
• Kostenschätzung cost estimate, estimated cost;
• Kostenschlüssel cost allocation;
• Kostenschuldner party liable for costs;
• Kostenschwelle (Verlagerung) cost transfer;
• Kostenseite cost side;
• Kostensenkung cost reduction (cutting);
• zur Kostensenkung beitragen to cut down on costs;
• Kostensenkungsplan, Kostensenkungsprogramm cost-reduction (-cutting) program(me);
• Kostensicherheit indemnity for costs;
• vergleichsweise Kostensituation comparative costs;
• Kostenspezifikationsverfahren direct (marginal, Br.) costing;
• Kostenspezifizierung breakdown of expenses (US);
• Kostenspirale spiral(l)ing of costs;
• Kostensprung cost speed-up;
• Kostenstand niedrig halten to hold the line on costs;
• vom Kostenstandpunkt aus from the standpoint of cost;
• Kostenstarre cost rigidity;
• Kostensteigerung price rise, increase in cost[s], cost increase (push), rise in expenditure (costs);
• sprunghafte Kostensteigerung cost boost;
• Kostensteigerung auf die Preise abwälzen to pass on cost increases to prices;
• Kostensteigerungsfaktor cost increase factor;
• Kostenstelle burden center (US) (centre, Br.);
• nach betrieblichen Fabrikationszweigen aufgeteiltes Kostenstellenkonto departmental expense account;
• Kostenstellennummer departmental account number;
• Kostenstellenrechnung cost centre accounting (Br.), cost location accounting (US);
• Kostenstreuung spreading of costs;
• Kostenstruktur cost structure;
• Kostensturm cost hurricane;
• Kostentabelle cost chart (schedule), scale of charges;
• aus einem Kostental heraussteuern to coast one’s way out of a loss;
• Kostentarif list of charges;
• Kostenteilung cost sharing;
• Kostentendenz cost trend.
См. также в других словарях:
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