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41 utile
1. adj usefulin tempo utile within the time limit2. m finance profitunire l'utile al dilettevole combine business with pleasureutile netto net profitutile d'esercizio operating profit* * *utile agg.1 useful; helpful; (fam.) handy: avvertimenti utili, useful warnings; consiglio utile, helpful advice; credo utile farlo al più presto, I think it advisable to do it as soon as possible; il suo aiuto si è rivelato molto utile, his help has proved to be very useful; questo arnese è molto utile, this gadget is very useful (o handy); rendersi utile, to make oneself useful: cerca di renderti utile in questo lavoro, try and make yourself useful in this job // tornar utile, to come in handy: l'esperienza in quell'azienda mi è tornata utile, my experience with that firm has come in very useful // posso esserle utile in qlco.?, ( in un negozio) can I help you? // in tempo utile, in time (o duly) // (amm.): il tempo utile per la presentazione delle domande è scaduto, the term for sending in applications has elapsed; termine utile, term (o due date) // (fin.) investimento utile, profitable investmentutile s.m.1 (econ.) profit, benefit; ( interesse) interest; ( guadagni) gains (pl.), earnings (pl.); ( reddito) income; ( eccedenza) surplus: utile al lordo delle imposte, before tax profit; utile consolidato, consolidated surplus; utili correnti, current profits; utile d'esercizio, di gestione, operating income (o profit); utili di impresa, societari, company (o corporate) profits; utile lordo, gross profit (o earnings); utile lordo sulle vendite, gross profit on sales; utile netto, net profit; utili non distribuiti, earned surplus (o retained profits o undistributed profits); utili distribuibili, distributable profits; utile imponibile, tassabile, assessable profit (o taxable income); margine di utile lordo, mark-on (o spread); pianificazione degli utili, profit planning; produrre, dare un utile del 5%, to yield a five per cent profit // (fin.): utili di capitale ( plusvalenze), capital gains; utili finanziari, non-trading (o non-operating) profits; utili reinvestiti, ploughback profits; utile sul capitale investito, return on investment // (Borsa) utili da intermediazione, jobbing profits2 (fig.) profit: non ne traggo alcun utile, I don't get any profit out of it // unire l'utile al dilettevole, to join pleasure and profit.* * *['utile]1. agg(gen) useful, (consiglio, persona) helpfulmi è stato molto utile — (oggetto) it came in very handy, it was very useful
grazie per la guida, mi è stata molto utile — thanks for the guide book, it was very useful
posso esserle utile? — can I help you?, can I be of help?
rendersi utile — to make o.s. useful
2. sm1)2) (vantaggio) advantage, benefit, Econ profit* * *['utile] 1.aggettivo useful, helpful, handyessere utile a qcn. — to be of use to sb., to be useful to sb.
2.tornare o venire utile per qcn., qcs. to come in handy for sb., sth.; in tempo utile — duly, in time
sostantivo maschile1) (vantaggio) profit, advantage2) econ. profit, earnings pl.dare utile — to bring in o yield a profit
utile lordo, netto — gross, net profit
mancati -i — loss of income o earnings
* * *utile/'utile/useful, helpful, handy; essere utile a qcn. to be of use to sb., to be useful to sb.; le informazioni non ci furono molto -i the information was of little help to us; rendersi utile to make oneself useful; posso esserle utile? can I help you? tornare o venire utile per qcn., qcs. to come in handy for sb., sth.; in tempo utile duly, in time1 (vantaggio) profit, advantage; unire l'utile al dilettevole to mix business with pleasure2 econ. profit, earnings pl.; dare utile to bring in o yield a profit; utile lordo, netto gross, net profit; mancati -i loss of income o earnings; compartecipazione agli -i profit sharing. -
42 прибыль на капитал
1. capital gains2. yield of capital yield for capitalРусско-английский большой базовый словарь > прибыль на капитал
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43 minusvalía
f.handicap, disablement, impediment, disability.* * *1 (económica) decrease in value2 (de una persona) handicap, disability* * *noun f.disability, handicap* * *SF1) (Med) disability, handicapminusvalía física — physical disability o handicap
minusvalía psíquica — mental disability o handicap
2) (Com) depreciation, capital loss* * *2) (Econ) drop o fall in value* * *= disability, impairment.Ex. All these influences are at work before a child goes to school, yet until quite recently we have behaved as though good teaching in good schools was enough to compensate for the disabilities of verbally impoverished children.Ex. A well-designed multimodal application can be used by people with a wide variety of impairments.----* minusvalía física = physical handicap.* * *2) (Econ) drop o fall in value* * *= disability, impairment.Ex: All these influences are at work before a child goes to school, yet until quite recently we have behaved as though good teaching in good schools was enough to compensate for the disabilities of verbally impoverished children.
Ex: A well-designed multimodal application can be used by people with a wide variety of impairments.* minusvalía física = physical handicap.* * *personas con minusvalía disabled o handicapped people, people with a disabilityB1 (disminución del valor) drop o fall in valueuna acusada minusvalía en el precio de los terrenos a sharp fall o drop o depreciation in the price of land2 (en impuestos) capital losslas minusvalías pueden compensarse con las plusvalías capital losses can be offset against capital gains* * *
minusvalía sustantivo femenino
1 ( física) physical handicap o disability;
( psíquica) mental handicap
2 (Econ) drop o fall in value
minusvalía sustantivo femenino handicap
' minusvalía' also found in these entries:
Spanish:
invalidez
English:
handicap
- mental
* * *minusvalía nf1. [física, psíquica] handicap2. Econ capital loss* * *f disability* * *minusvalía nf: disability, handicap* * *minusvalía n disability [pl. disabilities] -
44 income stock
Fin [m1]1. common stock sought because of their relatively high yield as opposed to their potential to produce capital growth2. fixed interest securities acquired for their relatively high yield as opposed to their potential to produce capital growth3. certain funds, for example, investment trusts, that issue split level funds where holders of the income element receive all the income (less expenses, charges, and tax), while holders of the capital element receive only the capital gains (less expenses, charges, and tax) -
45 CGT
1) Морской термин: компенсированный валовой регистровый тоннаж2) Техника: capital gain tax, current gate tube3) Математика: теорема о замкнутом графике (closed graph theorem)4) Железнодорожный термин: Canada and Gulf Terminal Railway5) Бухгалтерия: налог на доход от реализации или замены основных средств (недвижимости, capital gain tax), налог на доход от замены основных средств (недвижимости, capital gain tax), налог на доход от реализации основных средств (недвижимости, capital gain tax)6) Телекоммуникации: Consultants Group For Telecommunications7) Сокращение: Capital Gains Tax, Consolidated Ground Terminal8) Автоматика: cable-guided truck9) Сахалин Ю: combustion gas turbine10) Единицы измерений: Compensated Gross Tonnage -
46 cgt
1) Морской термин: компенсированный валовой регистровый тоннаж2) Техника: capital gain tax, current gate tube3) Математика: теорема о замкнутом графике (closed graph theorem)4) Железнодорожный термин: Canada and Gulf Terminal Railway5) Бухгалтерия: налог на доход от реализации или замены основных средств (недвижимости, capital gain tax), налог на доход от замены основных средств (недвижимости, capital gain tax), налог на доход от реализации основных средств (недвижимости, capital gain tax)6) Телекоммуникации: Consultants Group For Telecommunications7) Сокращение: Capital Gains Tax, Consolidated Ground Terminal8) Автоматика: cable-guided truck9) Сахалин Ю: combustion gas turbine10) Единицы измерений: Compensated Gross Tonnage -
47 Bestimmung
Bestimmung f 1. GEN, V&M determination, designation; allocation; 2. RW appropriation (von Geldern); 3. RECHT stipulation, provision (Vorschrift); 4. VERSICH clause (Klausel); 5. WIWI appropriation, regulation • seiner Bestimmung übergeben GEN, MGT inaugurate, open to the public* * *f 1. < Geschäft> allocation; 2. < Rechnung> von Geldern appropriation; 3. < Recht> Vorschrift stipulation, provision; 4. < Versich> Klausel clause; 5. <Vw> appropriation, regulation* * *Bestimmung
(Ernennung) appointment, nomination, designation, (Festsetzung) fixing, fixation, (Feststellung) ascertainment, (Verfügung) disposition, (Verordnung) regulation, ordinance, order, decree, (Vertrag) clause, stipulation, provision, condition, article, recital, (Vorschrift) direction, (Zuweisung) allocation, appropriation, assignation, assignment;
• aufgrund der Bestimmungen des Paragraphen 21 by the terms of article 21;
• gemäß den vertraglichen Bestimmungen according to the provisions of the agreement;
• laut steuerrechtlichen Bestimmungen under tax laws;
• mit Ausnahme gegenteiliger (vorbehaltlich anderweitiger) Bestimmungen save as otherwise provided;
• ungeachtet gegenteiliger Bestimmungen notwithstanding any provisions to the contrary;
• unter eine Bestimmung fallend includible;
• Bestimmungen terms, conditions, provisions, regulations, rules;
• allgemeine Bestimmungen general provisions;
• amtliche Bestimmungen official regulations;
• aufhebende Bestimmung rescinding clause;
• auflösende Bestimmung conditional clause;
• ausdrückliche Bestimmung express condition;
• ausdrückliche arbeitsvertragliche Bestimmung express statement;
• degressive Bestimmungen (Besteuerung) tapering provisions;
• devisenrechtliche Bestimmungen [foreign-]exchange regulations;
• eingefügte Bestimmung inserted clause;
• eingeschränkte Bestimmungen modifying conditions;
• einschränkende Bestimmung restrictive clause, (Konkurrenzklausel) restraining clause;
• elastische Bestimmungen elastic rules;
• entgegenstehende Bestimmungen regulations to the contrary;
• dem Parteiwillen vermutlich entsprechende Bestimmungen implied terms;
• fakultative Bestimmungen non-compulsory clauses;
• forstpolizeiliche Bestimmungen forest regulations;
• gegenteilige Bestimmung provision to the contrary;
• geltende Bestimmungen current regulations;
• gesetzliche Bestimmungen statutory (legal) provisions;
• gewerbepolizeiliche Bestimmungen inspection laws;
• haushaltsrechtliche Bestimmungen budgetary regulations;
• interne Bestimmungen internal regulations;
• konkursrechtliche Bestimmungen bankrupt[cy] laws;
• nähere Bestimmungen specifications, specific regulations;
• vorhandene nationale Bestimmungen existing national rules;
• normative Bestimmungen (Tarifvertrag) normative effect;
• postalische Bestimmungen postal regulations;
• preiseinschränkende Bestimmungen price-fixing restrictions;
• protokollarische Bestimmungen ceremonial rules, rules of protocol;
• steuerrechtliche Bestimmungen fiscal (tax-law) provisions, tax laws (regulations);
• umweltpolitische Bestimmung environmental provision;
• unabdingbare Bestimmungen mandatory provisions;
• vorvertragliche Bestimmungen precontractual terms;
• wesentliche Bestimmungen material terms;
• zollamtliche Bestimmungen customs regulations;
• zusätzliche Bestimmungen added (additional) clauses;
• zwingende Bestimmung compulsory clause, mandatory provision (US);
• Bestimmungen über die Altersversicherung old-age provisions;
• Bestimmungen über die Aufrechterhaltung der Versicherungsansprüche bei Verfall (Rückkauf) der Police non-forfeiture provisions;
• Bestimmungen des Ausbildungsvertrages conditions of apprenticeship;
• Bestimmung über Barzahlung und Transport auf eigenen Schiffen cash-and-carry clause (US);
• Bestimmung des Begünstigten (Testamentsvollstrecker) power of appointment;
• Bestimmungen über die steuerliche Behandlung von Kapitalgewinnen (Kapitalverlusten) (Einkommensteuer) capital gains (losses) provisions;
• Bestimmungen des EG-Vertrages treaty provisions;
• Bestimmungen über die Einbehaltung von Lohnsteuern withholding regulations;
• Bestimmungen über die Einberufung und Abhaltung von Hauptversammlungen provisions as to notice and procedure at general meetings;
• Bestimmung des Einzelhandelspreises setting the retail-price, retailprice determination (fixing, making);
• Bestimmungen über den Eisenbahngüterverkehr railway company’s regulations;
• Bestimmungen für den Elternurlaub provisions about parental leave;
• Bestimmung von 10 Millionen als Entwicklungshilfe allocation of 10 million as development aid;
• Bestimmung des Erbberechtigten appointment of an heir (US);
• Bestimmungen im Falle sozial ungerechtfertigter Kündigung unfair dismissal provisions;
• Bestimmungen über den Flugzeugbau (GATT) aircraft rules;
• Bestimmungen über das Führen von Telefongesprächen telephone regulations;
• Bestimmungen über die Führung von Anderkonten durch Rechtsanwälte Solictors’ Accounts Rules (Br.);
• Bestimmungen über die Gewährung zusätzlicher Leistungen fringe issues;
• Bestimmungen über den Kapitalbedarf capital requirements;
• eingeschränkende Bestimmungen für Lombardkredite (Börse) margin rules (US);
• Bestimmungen gegen den Missbrauch von Steuervergünstigungen anti-avoiding provisions;
• Bestimmung eines Nachfolgers designation of a successor;
• Bestimmungen über das Nettokapitalverhältnis net capital rule;
• Bestimmungen über das Postsparkassenwesen Post Office Savings Bank Regulations;
• Bestimmung eines Testaments clause of a will;
• einschränkende Bestimmungen aus Umweltschutzgründen environmental restrictions;
• Bestimmungen über übertarifliche Vergütungen name-in-lights clauses;
• Bestimmungen über den Versand von Standarddrucksachen printed-paper conditions (Br.);
• Bestimmungen des Versicherungsaufsichtsamtes state insurance regulations;
• Bestimmungen einer Versicherungspolice provisions of an insurance policy;
• Bestimmung des Versicherungsumfanges operative clause;
• Bestimmungen des Versicherungsvertrages policy provisions;
• einleitende Bestimmungen eines Vertrages preliminary articles of a treaty;
• Bestimmung über die Vertragsdauer termination clause;
• Bestimmung eines Zeitpunkts determination of a date;
• aufgrund einzelner Bestimmungen ablehnen to give a qualified no;
• durch vertragliche Bestimmungen absichern to guard by clauses;
• am Ort seiner Bestimmung ankommen to reach one’s destination;
• Bestimmung anwenden to apply a provision;
• Bestimmungen aufheben to abolish provisions;
• einschränkende Bestimmungen aufheben to deregulationize;
• Bestimmung eng auslegen to construe a clause narrowly;
• Bestimmung weit auslegen to construe a clause extensively;
• von den kartellrechtlichen Bestimmungen ausnehmen to exempt from the antitrust rules;
• Bestimmung beibehalten to retain a provision;
• den einkommensteuerrechtlichen Bestimmungen nicht entsprechen to be repugnant to Income-Tax Act;
• Bestimmung erlassen to lay down a regulation, to issue an order;
• unter eine Bestimmung fallen to come within the scope of (be covered by) a clause;
• unter die gesetzlichen Bestimmungen (die Bestimmung en eines Gesetzes) fallen to come within the provisions (scope) of a law (provisions of an act);
• keine Bestimmungen für einen derartigen Fall getroffen haben to have made no provisions for a case of this kind;
• sich unnachgiebig an eine Bestimmung halten to adhere strictly to a clause;
• in Übereinstimmung mit den Bestimmungen handeln to conform with (to) provisions;
• Bestimmungen eines Abkommens in Kraft setzen to implement the provisions of a convention;
• keine Bestimmung treffen (Vertrag) to be silent;
• für einen Fall keine Bestimmungen treffen to make no provisions for a case;
• die notwendigen Bestimmungen treffen to take the necessary steps;
• Brücke ihrer Bestimmung übergeben to open a bridge;
• Gebäude seiner Bestimmung übergeben to inaugurate a building;
• Bestimmungen umgehen to evade regulations, (gesetzliche) to dodge the law;
• konkursrechtlichen Bestimmungen unterliegen to be amenable to bankruptcy laws;
• sich seiner Bestimmung unterwerfen to mortgage o. s. to a clause;
• Bestimmungen über marktgemäße (marktgerechte) Kurse bei Übernahmeverhandlungen in den Statuten verankern to incorporate a fair-price provision in its charter;
• Bestimmung verletzen to be in violation of a provision;
• besondere Bestimmung vorsehen to make a special provision about;
• von einer der Bestimmungen erfasst werden to fall within one of the paragraphs;
• den Bestimmungen zuwiderhandeln to contravene the terms;
• die Bestimmungen besagen it says in the regulations;
• gesonderte Bestimmungen gelten für special provisions apply to. -
48 tax allowance
гос. фин. налоговая скидка (сумма, которую налогоплательщик может вычесть из стоимостной оценки объекта налогообложения (напр., из общей суммы дохода или прибыли) при определении налогооблагаемой базы)Syn:See:personal tax allowance, tax base а) age allowance, allowance for depletion, balancing allowance, capital allowance, capital cost allowance, capital gains tax allowance, capital recovery allowance, depreciation allowance, first year allowance, income tax allowance, industrial-buildings allowance, initial allowance, investment allowance, married couple's allowance, personal allowance, wear and tear allowance, wife's earned income allowance, withholding allowance, writing down allowance, tax credit, indexation allowance* * ** * *налоговая льгота; налоговая скидка. . Словарь экономических терминов . -
49 приумножать капитал
Универсальный русско-английский словарь > приумножать капитал
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50 irabazi
iz.1. Fin.a. profit; \irabazi garbi net profit; \irabazi gordin gross profit; \irabaziak eta galerak profits and losses; \irabazi bidegabeak illicit profits | ill-begotten gains; \irabazi urriak lortu to bring in meagre profitsb. \irabaziak earnings; kapitalaren \irabaziak capital gains; \irabazien erdia eman zion he gave her half of his earnings; liburuen \irabaziak behartsuen artean banatu zituen he distributed the earnings from the books among the poor; urteroko \irabaziak yearly earnings2. ( apustuari d.) winnings du/ad.a. ( lortu) to get, achieve, obtainb. ( ardietsi) to gain, earn; betiko bizitza irabaz dezagun let us gain eternal life ; itzul-lanetan \irabazi duen entzutea a reputation gained from his translation work; zer \irabazi duzu hainbeste gezur esanda? what have you gained by lying so much?; barkamen osoa irabazteko in order to gain a full pardonc. ( merezi izan) to deserve; ongi \irabazia du gaur egiten zaion omenaldia he richly deserves the homage they're paying to him todayd. ( saria) to wine. ( lurralde, eskualde, itsasoari) to reclaim; holandarrek lurra \irabazi diote itsasoari the Dutch have reclaimed land from the seaf. ( besteren onginahia lortu edo beretu) to gain; zer balio du gizonak mundua irabaz dezan, arima galtzen baldin badu? what good is it for a man to gain the world if he loses his soul2. Fin.a. ( soldata, bizimodua) to earn; egunoroko ogia \irabazi to earn one's daily bread; lan asko egiten du baina gutxi irabazten he works a lot but earns little; jateko adina \irabazi to earn enough to eatb. ( interesa) to earnc. ( dirua) to make, earn; nekearen nekez \irabazitako txanponak hard-earned money; etxea erosi zuen salmentan \irabazi zuenarekin he bought the house with what he made on the sale; ikazkintzan irabazten zituen sos apurrak the pittance he made from charcoal making3. ( garaitu)a. ( partidua, lasterketa) to win; nork irabazten du? who's winning?b. ( lehiakidea) to leave behind, surpass, outstripc. ( kontrakoa) to beat; Galartzak Retegiri \irabazi dio oraingoan Galartza's beaten Retegi this time -
51 sobre
prep.1 on, above, on top of, onto.Un libro sobre el cáncer de pulmón A book on lung cancer...2 on, about, over, referring to.3 on.Un libro sobre el cáncer de pulmón A book on lung cancer...m.envelope.pres.subj.3rd person singular (él/ella/ello) Present Subjunctive of Spanish verb: sobrar.* * *1 (encima) on, upon, on top of2 (por encima) over, above3 (acerca de) about, on4 (alrededor de) about, around5 (superioridad en rango) over6 figurado (indica reiteración) upon, after1 (de correo) envelope2 (de sopa etc) packet\irse al sobre familiar to hit the sacksobre manera exceedinglysobre todo above all, especially* * *1. noun m.1) envelope2) packet2. prep.1) on, upon, on top of2) over3) about•* * *ISM1) [para cartas] envelopesobre de paga, sobre de pago — pay packet
2) ** (=cama) bedmeterse en el sobre — to hit the sack *, hit the hay *
3) LAm (=cartera) handbagIIPREP1) (=encima de) onun puente sobre el río Ebro — a bridge across o over the river Ebro
varios policías se abalanzaron sobre él — several policemen jumped on o fell upon him
la responsabilidad que recae sobre sus hombros — the responsibility which rests on o upon his shoulders
tengo que estar sobre él para que lo haga — I have to stand over him to make him do it, I have to keep a constant watch over him to make sure he does it
2) (=por encima de)a) [+ lugar] overb) [con cantidades] above500 metros sobre el nivel del mar — 500 metres o (EEUU) meters above sea level
3) [indicando superioridad] overtiene muchas ventajas sobre los métodos convencionales — it has many advantages over conventional methods
4) [indicando proporción] out of, intres sobre cien — three out of every hundred, three in a hundred
cuatro personas sobre diez no votarían — four out of ten people would not vote, four in every ten people would not vote
5) (Econ) onun aumento sobre el año pasado — an increase on o over last year
6) (=aproximadamente) aboutocupa sobre 20 páginas — it fills about 20 pages, it occupies roughly 20 pages
7) (=acerca de) about, onun libro sobre Tirso — a book about o on Tirso
8) (=además de) in addition to, on top of9)sobre todo — (=en primer lugar) above all; (=especialmente) especially
sobre todo, no perdamos la calma — above all, let's keep calm
* * *I1)a) (Corresp) envelopesobre aéreo or (de) vía aérea — airmail envelope
b) ( envase)un sobre de sopa — a package of soup (AmE), a packet of soup (BrE)
2) (AmL) ( cartera) clutch bagII1) ( indicando posición)a) ( con contacto)letras en azul sobre (un) fondo blanco — blue letters on o upon a white background
b) ( sin contacto) overen el techo justo sobre la mesa — on the ceiling right above o over the table
4.000 metros sobre el nivel del mar — 4,000 meters above sea level
estar sobre alguien — ( vigilar) to check up on somebody
c) ( alrededor de) on3)a) (en relaciones de efecto, derivación, etc) onb) (Com, Fin) onun incremento del 11% sobre los precios del año pasado — an increase of 11% on o over last year's prices
4) ( acerca de) onlegislación sobre impuestos — tax legislation, legislation on taxes
escribió sobre el espinoso tema de... — she wrote on o about the thorny topic of...
5) (Esp) (con cantidades, fechas, horas) around, about (BrE)sobre unos 70 kilos — around o about 70 kilos
6)* * *I1)a) (Corresp) envelopesobre aéreo or (de) vía aérea — airmail envelope
b) ( envase)un sobre de sopa — a package of soup (AmE), a packet of soup (BrE)
2) (AmL) ( cartera) clutch bagII1) ( indicando posición)a) ( con contacto)letras en azul sobre (un) fondo blanco — blue letters on o upon a white background
b) ( sin contacto) overen el techo justo sobre la mesa — on the ceiling right above o over the table
4.000 metros sobre el nivel del mar — 4,000 meters above sea level
estar sobre alguien — ( vigilar) to check up on somebody
c) ( alrededor de) on3)a) (en relaciones de efecto, derivación, etc) onb) (Com, Fin) onun incremento del 11% sobre los precios del año pasado — an increase of 11% on o over last year's prices
4) ( acerca de) onlegislación sobre impuestos — tax legislation, legislation on taxes
escribió sobre el espinoso tema de... — she wrote on o about the thorny topic of...
5) (Esp) (con cantidades, fechas, horas) around, about (BrE)sobre unos 70 kilos — around o about 70 kilos
6)* * *sobre11 = envelope.Ex: A jacket or sleeve is a protective envelope for a sound disc, made of cardboard or paper.
* licencia en sobre hermético = shrink-wrap licence [shrinkwrap licence], shrink-wrapped licence [shrinkwrapped licence].* poner la dirección en un sobre = address + envelope.* sobre acolchado = jiffy bag.* sobre acolchado con burbujas de plástico = bubble bag.* sobre para el control del préstamo = slip holder pocket.* sopa de sobre = instant soup, packet soup.sobre2= about, on, on top of, onto, over, surrounding, the way in which, upon, atop.Ex: His report contains sufficient information about a set of events and the people involved to allow for careful, systematic investigation.
Ex: Efforts are being made in the direction of an international consensus on the definition and treatment of corporate authorship.Ex: Cards are superimposed, one on top of another, and carefully aligned.Ex: When one is in place, the depression of a lever causes it to be photographed onto the next blank space.Ex: The conventional name of a government is the geographic name of the area over which the government has jurisdiction.Ex: This section, then, will review the basic problems surrounding the choice of form of headings for persons.Ex: Recommendations relating to analytical cataloguing practices concern themselves primarily with the way in which the part of a document or work to be accessed is described.Ex: Taube's original system relied upon 'uniterms' or one concept terms.Ex: In Paris, the liberty cap atop the pike became an important icon aimed against the fading tyranny of the ancien regime.* sobre ascuas = in suspense.* sobre base de arena = sand-based.* sobre + Cantidad = around + Cantidad.* sobre disco = ondisc.* sobre el automóvil = automotive.* sobre ello = thereupon [thereon].* sobre el papel = in intent, nominally.* sobre el que se están haciendo averiguaciones = under investigation.* sobre el terreno = on the ground.* sobre esta base = on this basis, on that basis.* a partir de esto = on that basis.* sobre forro de tela = cloth-backed.* sobre la base de = in relation to, on the usual basis.* sobre la comedia = comedic.* sobre la marcha = on-the-fly, off the top of + Posesivo + head, right off the bat, spur-of-the-moment, on the spur of the moment, while-you-wait [while-u-wait], straight away, as you go, right away, at once.* sobre la superficie = above ground.* sobre la tierra = on earth, on the face of the earth, on the ground.* sobre los glaciares = glaciological.* sobre museos = museum-based.* sobre ruedas = on wheels, roll-out, without a hitch.* sobre suelo firme = on firm footing.* sobre todas las cosas = above all things.* sobre todo = above all, above everything else, overwhelmingly, in particular, above all things.* Verbo + sobre todo = Verbo + the most.* y sobre todo = and worst of all.* * *A1 ( Corresp) envelopesobre aéreo or (de) vía aérea airmail envelopesobre de ventanilla window envelope2B ( arg)irse al sobre to hit the sack o the hay ( colloq)1(cuando hay contacto): lo dejé sobre la mesa I left it on the tablelos fue poniendo uno sobre otro she placed them one on top of the othervestía chaqueta a or de cuadros sobre una camisa blanca he wore a checked jacket over a white shirtletras en azul sobre un fondo blanco blue letters on o upon a white backgroundla lluvia que cayó sobre Quito the rain that fell on Quitoprestar juramento sobre los Santos Evangelios to swear on the Holy Biblela población está sobre el Paraná the town is on the Paraná riverse abalanzaron sobre él they leapt on himestamos sobre su pista we're on their trail2 (cuando no hay contacto) overvolaremos sobre Santiago we shall be flying over Santiagose inclinó sobre su lecho de enfermo she leaned o bent over his sick beden el techo justo sobre la mesa on the ceiling right above o over the table4.000 metros sobre el nivel del mar 4,000 meters above sea levelestar sobre algn to check up on sbestá constantemente sobre ella para que estudie he has to keep checking up on her to make sure she studies3 (alrededor de) ongira sobre su eje it spins on its axis4 ( Mat):X/y (en ecuaciones) (read as: x sobre y) X/y (léase: x over y)18/20 (calificación) (read as: 18 sobre 20) 18/20 (léase: 18 out of 20)B(en relaciones de jerarquía): sobre estos representantes tenemos al jefe de zona above these representatives we have the area headsu victoria sobre el equipo local their victory over the local teamamar a Dios sobre todas las cosas love God above all elseC1 (en relaciones de efecto, derivación, etc) onhan tenido mucha influencia sobre él they have had a great influence on himuna opereta sobre libreto de Sierra an operetta with libretto by Sierraun nuevo impuesto sobre las importaciones a new tax on importsun incremento del 11% sobre los precios del año pasado an increase of 11% on o over last year's pricesla hipoteca que pesa sobre la casa the mortgage on the houseprestan dinero sobre alhajas they lend money on jewelrycheque sobre Buenos Aires check payable in Buenos Airescheque girado sobre el Banco de Córdoba check drawn on the Banco de CórdobaD (acerca de) onlegislación sobre impuestos tax legislation, legislation on taxesexisten muchos libros sobre el tema there are many books on the subjectescribió sobre el espinoso tema de … she wrote on o about the thorny topic of …E1(próximo a): el ejército está sobre la ciudad the army is at the gates of the cityllegué muy sobre la hora ( AmS); I only arrived a short time beforehanddebe pesar sobre los 70 kilos he must weigh around o about 70 kilosFsobre todo above alltuvo mucho éxito, sobre todo entre la juventud it was very successful, above all o particularly o especially among young peopleaumentan las presiones políticas, sociales y, sobre todo, económicas the political, social and, above all, economic pressures are growing* * *
Del verbo sobrar: ( conjugate sobrar)
sobré es:
1ª persona singular (yo) pretérito indicativo
sobre es:
1ª persona singular (yo) presente subjuntivo3ª persona singular (él/ella/usted) presente subjuntivo3ª persona singular (él/ella/usted) imperativo
Multiple Entries:
sobrar
sobre
sobre-
sobrar ( conjugate sobrar) verbo intransitivoa) (quedar, restar):
¿te ha sobrado dinero? do you have any money left?b) ( estar de más):◊ ya veo que sobro aquí I can see I'm not wanted/needed here;
a mí no me sobra el dinero I don't have money to throw around (colloq);
sobra un cubierto there's an extra place
sobre sustantivo masculino
1 (Corresp) envelope
2 (AmL) ( cartera) clutch bag
■ preposición
1 ( indicando posición)
los puso uno sobre otro she placed them one on top of the other;
estamos sobre su pista we're on their trail
en el techo, justo sobre la mesa on the ceiling right above o over the table;
4.000 metros sobre el nivel del mar 4,000 meters above sea level
2 ( en relaciones de jerarquía):
3 ( acerca de) on;◊ hay muchos libros sobre el tema there are many books on o about the subject
4 (Esp) (con cantidades, fechas, horas) around, about (BrE);◊ sobre unos 70 kilos around o about 70 kilos
5
sobrar verbo intransitivo
1 (quedar) to be left (over): si sobra tela hago un cojín, if there's any fabric left, I'll make a cushion
2 (haber en exceso) to be more than enough: nos sobra espacio para ponerlo, we have plenty of room to put it
3 (estar de más, ser innecesario) su marido sobraba en aquella reunión, her husband wasn't wanted at that meeting
sobran las disculpas, there is no need for you to apologize
sobre 1 sustantivo masculino
1 (para meter papeles, cartas) envelope
2 (para sopa) packet
(para medicina, etc) sachet
3 fam hum bed
ir al sobre, to go to bed
sobre 2 preposición
1 (encima de) on, upon, on top of: se puso un chal sobre los hombros, she put a shawl over her shoulders
toda la responsabilidad recae sobre él, the entire responsibility falls on him
2 (por encima) over, above
3 (en torno a, hacia) about: llamaron sobre las seis, they phoned at about six o'clock
4 (a propósito de) about, on: hablaremos sobre ello, we'll talk about it
un libro sobre Napoleón, a book on Napoleón
5 (además de) upon
6 (para indicar el objeto de la acción) ejerce mucha influencia sobre él, he has a lot of influence on him
♦ Locuciones: sobre todo, above all
sobre- pref super-, over-
' sobre' also found in these entries:
Spanish:
abalanzarse
- abatirse
- absoluta
- absoluto
- acometer
- acumularse
- advertir
- alertar
- antediluviana
- antediluviano
- ascendiente
- ascua
- aviso
- cábala
- caballería
- carta
- cerrar
- charla
- conferencia
- conversar
- copete
- curso
- dato
- derramar
- descargar
- desconocimiento
- deslizarse
- dictaminar
- discusión
- discutir
- disertar
- dispar
- disputar
- documentación
- documentarse
- elevarse
- en
- encima
- encogerse
- entrañas
- especialmente
- estabilizador
- estabilizadora
- estándar
- estimativa
- estimativo
- eurócrata
- extendida
- extendido
- fantasma
English:
about
- above
- act on
- aerial
- alive
- all
- array
- article
- assert
- background
- balance
- basis
- bear down on
- bob
- brain
- bridge
- call
- capital gains tax
- card
- cast
- chiefly
- client
- comfortably
- concise
- confer
- consult
- contention
- converse
- credit bureau
- dab
- dark
- deal with
- debate
- deduction
- definition
- deliberate
- denunciation
- develop
- diary
- differ
- discuss
- dispute
- disseminate
- dissertation
- dive
- double back
- dubious
- enclose
- enclosure
- enlarge
* * *sobre1 nm1. [para cartas] envelope2. [para alimentos, medicamentos] sachet, packet4. Am [bolsa] clutch bag♦ prep1. [encima de] on (top of);el libro está sobre la mesa the book is on (top of) the table;aún hay nieve sobre las montañas there's still snow on the mountains;fui apilando las tejas una sobre otra I piled the tiles up one on top of the other;una cruz roja sobre fondo blanco a red cross on o against a white background;varios policías saltaron sobre él several policemen fell upon him;seguimos sobre su pista we're still on her trail;Andes, RPsobre la hora: ¿tomamos algo antes de que subas al tren? – imposible, ya estoy sobre la hora shall we have a bite to eat before you catch the train? – I can't, I'm already tight for time;llegamos muy sobre la hora we arrived with very little time to spare2. [por encima de] over, above;el puente sobre la bahía the bridge across o over the bay;en estos momentos volamos sobre la isla de Pascua we are currently flying over Easter Island;la catedral destaca sobre los demás edificios the cathedral stands out over o above the other buildings;a 3.000 metros sobre el nivel del mar 3,000 metres above sea level3. [en torno a] on;la Tierra gira sobre sí misma the Earth revolves on its own axis4. [indica superioridad]su opinión está sobre las de los demás his opinion is more important than that of the others;una victoria sobre alguien a win over sbtiene muchas ventajas sobre el antiguo modelo it has a lot of advantages over the old model;su efecto sobre la quemadura es inmediato its effect on the burn is immediate;no tienen influencia sobre ellos they have no influence over them6. [acerca de] about, on;discuten sobre política they are arguing about politics;un libro sobre el amor a book about o on love;una conferencia sobre el desarme a conference on disarmament7. [aproximadamente] about;llegarán sobre las diez/sobre el jueves they'll arrive at about ten o'clock/around Thursday;tiene sobre los veinte años she's about twenty;los solicitantes deben de ser sobre dos mil there must be about two thousand applicants8. [indica acumulación] upon;nos contó mentira sobre mentira he told us lie upon lie o one lie after another9. [indica inminencia] upon;la desgracia estaba ya sobre nosotros the disaster was already upon us♦ sobre todo loc advabove all;afectó sobre todo a la industria turística it particularly affected the tourist industry;y, sobre todo, no le digas nada a ella and, above all, don't say anything to her* * *I m envelope;sopa de sobre packet soupII prp1 on;sobre la mesa on the table2 ( acerca de):sobre esto about this3 ( alrededor de):sobre las tres around three o’clock4:sobre todo above all, especially* * *sobre nm1) : envelope2) : packetun sobre de sazón: a packet of seasoningsobre prep1) : on, on top ofsobre la mesa: on the table2) : over, above3) : about¿tiene libros sobre Bolivia?: do you have books on Bolivia?4)sobre todo : especially, above all* * *sobre1 n1. (para carta) envelope2. (envoltorio) packet3. (envoltorio pequeño) sachetsobre2 prep1. (encima de) on2. (por encima de) over3. (acerca de, alrededor de) aboutsobre todo above all / especially -
52 convention
1) соглашение, конвенция2) собрание, съезд3) принятое правило, обычай•Convention between two states for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes or income (and capital and capital gains). — Соглашение между двумя государствами об избежании двойного налогообложения и недопущении уклонения от налогообложения на доход (и капитал или прирост капитала)
-
53 adjusted gross income
сокр. AGI гос. фин., учет, амер. скорректированный валовой доход [брутто-доход\] (доход физического лица, декларируемый Службе внутренних доходов; рассчитывается как сумма доходов от всех налогооблагаемых источников (заработная плата, пособие по безработице, дивиденды, проценты, прибыль от коммерческой или фермерской деятельности и т. д.) минус невозмещаемые расходы, связанные с получением этих доходов, а так же отчисления по некоторым пенсионным планам, алименты др.; используется для расчета налогооблагаемой прибыли)See:taxable income, Internal Revenue Service, gross income, taxable income, taxable source, alternative tax base, above-the-line cost, adjusted basis, adjusted for taxation, adjusted gross estate, adjustments to gross income, allowable expenses, deduction 2) в), exclusion, gross earnings
* * *
abbrev.: AGI adjusted gross income откорректированный брутто-доход: доход физического лица, декларируемый Службе внутренних доходов в США (форма 1040); для получения суммы такого дохода из всех доходов вычитаются алименты, расходы на переезд, взносы в некоторые пенсионные и сберегательные планы (IRA; KEOGH); см. gross earnings;* * *. Also known as AGI, it's your individual income before personal exemptions or standard or itemized deductions. It's the total of wages, interest, dividends, capital gains (or up to $3,000 in losses), profit or loss from real estate or pass-through entities (e.g., S corporation), pension income and certain other items less contributions to an IRA or Keogh plan, one-half of any self- employment income, and health insurance for self-employed individuals, and certain other deductions. . Small Business Taxes & Management 2 . -
54 crystallize
гл.тж. crystallise1) общ. кристаллизовать, вызывать кристаллизацию2) потр. засахаривать(ся) (напр., о фруктах)3)а) фин. "кристаллизировать"*, "замораживать"* ( переводить активы из формы плавающего залога в фиксированный залог)б) фин. "кристаллизироваться"* ( переходить из плавающей формы залога в фиксированную)The floating charge crystallizes if there is a default or similar event. At that stage the floating charge is converted to a fixed charge over the assets which it covers at that time. — Плавающий залог "кристаллизируется" в случае дефолта или иного подобного события. На этом этапе плавающий залог конвертируется в фиксированный залог в форме тех активов, на которые он распространяется в момент конвертации.
See:4) юр., учет возникать* (о потенциально существующих обязательствах, которые переходят в реальные обязательства)the exchange of their shares for shares in the new company would crystallize a UK capital gains tax liability — обмен их акций на акции новой компании приведет к возникновению обязательств по уплате британского налога на прирост капитала
Provision has been made for deferred taxation using the liability method on all timing differences to the extent that it is probable that the liability will crystallize. — Резерв по отложенным налогам на основании применения метода обязательств с учетом всех временных различий делается в том размере, который соответствует ожидаемым обязательствам.
See: -
55 Steuerermäßigung
Steuerermäßigung f STEUER tax reduction* * *f < Steuer> tax reduction* * *Steuerermäßigung
reduction of taxes (in tax rates, of taxation), remission (abatement) of a tax, tax reduction;
• begrenzte Steuerermäßigung registered relief;
• Steuerermäßigung für Arbeitseinkommen der Ehefrau wife’s earned income relief (Br.);
• gestaffelte Steuerermäßigung für kleine Einkommen reduction-rate (small-income) relief (Br.);
• Steuerermäßigung in Grenzfällen marginal relief (Br.);
• Steuerermäßigung für eine Hausangestellte housekeeper relief (Br.);
• Steuerermäßigung bei erhöhter Lagerbewertung stock appreciation relief;
• Steuerermäßigung für Lebensversicherungen life-insurance relief (Br.);
• Steuerermäßigung für überhöht im Ausland gezahlte Steuern overspill relief;
• Steuerermäßigungen für Verluste allowance for losses;
• Steuerermäßigung beantragen to claim relief (Br.);
• Steuerermäßigung bei der Kapitalertragssteuer gewähren to grant relief from capital gains tax;
• Steuerermäßigung für Verluste gewähren to allow for losses. -
56 non-resident
Finused to describe an individual who has left his or her native country to work overseas for a period. Non-residency has tax implications, for example, while a U.K. national is working overseas only their income and realized capital gains generated within the United Kingdom are subject to U.K. income tax. During a period of nonresidency, many expatriates choose to bank offshore. -
57 shark repellent
Gen Mgtprovisions in a company’s bylaws that make it more difficult for a proposition such as a change of status or the acceptance of a hostile takeover bid to succeed. Elements of shark repellent may include: requiring a vote that is substantially higher than that required by law; creating different voting rights attached to different stocks; very long notice for special business meetings; or requiring certain shareholders to waive rights to any capital gains resulting from a takeover. (slang) -
58 investment vehicle
1) фин. механизм [средство, инструмент\] инвестирования* (организационная форма, позволяющая осуществить инвестирование средств)Money market fund is a investment vehicle that pools a group of investors into a common portfolio of money-market securities. — Фонд денежного рынка представляет собой проводник инвестиций, который объединяет средства группы инвесторов в общий портфель ценных бумаг денежного рынка.
A quoted company that acts as an investment vehicle. — Котируемая компания, действующая в качестве проводника инвестиций.
A pass-through investment vehicle—a company or unit trust—is a legal entity that accumulates income and capital gains from its investments solely for the purpose of passing them on to its investors.
See:2) фин. инвестиционный инструмент*, средство инвестирования* (актив, в который вкладываются средства с целью извлечения прибыли; напр., аннуитеты, облигации, акции, опционы и т. п.)The price of stocks and other investment vehicles such as bonds, derivatives and options are also influenced by many different factors that are often interrelated. — На цену акций и других инвестиционных инструментов, таких как облигации, производные ценные бумаги и опционы, также влияет множество различных факторов, которые часто взаимосвязаны.
Syn:See:
* * *
тип инвестиционного инструмента: рентные контракты, облигации, акции, опционы и др., в отличие от ценных бумаг конкретных эмитентов; также схема инвестирования (напр., через специально созданную компанию).* * ** * *инвестиционный канал; инвестиционный механизм; инвестиционная компания; канал инвестирования; механизм инвестирования. . Словарь экономических терминов . -
59 participation exemption rule
Общая лексика: ос (Participation exemption is a general term relating to an exemption from taxation for a shareholder in a company on dividends received, and potential capital gains arising on the sale of shares)Универсальный англо-русский словарь > participation exemption rule
-
60 tax
1. n( on smth) налог; пошлина; сбор; обложениеto abate taxes — снижать / сокращать налоги
to abolish / to rule out a tax — отменять налог
to boost taxes — повышать / увеличивать налоги
to cut (down) taxes — снижать / сокращать налоги
to ease taxes — снижать / сокращать налоги
to impose a tax on smth — облагать что-л. налогом
to increase taxes — повышать / увеличивать налоги
to levy a tax on smth — облагать что-л. налогом
to put up taxes — повышать / увеличивать налоги
- after taxto reduce taxes — снижать / сокращать налоги
- assessed tax
- back tax
- beer tax
- before tax
- capital gains tax
- cigarette tax
- commodity taxes
- controversial tax
- cutting taxes for the better-off
- delinquent taxes
- direct tax
- emergency taxes
- exemption from taxes
- federal sin taxes
- federal taxes
- flat rate poll tax
- foes of higher taxes
- free of income tax
- gasoline tax
- hidden tax
- import taxes on smth
- income tax
- indirect tax
- inheritance tax
- internal tax- land tax- local tax
- luxuries tax
- municipal tax
- national tax
- nonpayment of tax
- occupational tax
- personal income tax
- poll tax
- progressive income tax
- progressive tax
- property tax
- rebate of the tax
- reduction of taxes
- salary tax
- sales tax
- school tax
- single tax
- special taxes
- super tax
- tax in kind
- telephone tax
- turnover tax
- value added tax
- VAT
- wage tax
- wine tax 2. vоблагать налогом, облагать пошлиной
См. также в других словарях:
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capital gains — index boom (prosperity) Burton s Legal Thesaurus. William C. Burton. 2006 capital gains … Law dictionary
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capital gains group — CGT group A company and its 75% owned UK subsidiaries (as measured by ordinary share capital). Ownership can be traced through non resident companies (which are not group members themselves). Anti avoidance provisions exist to deny membership to… … Law dictionary
capital gains tax annual exempt amount — England, Wales Individuals (including personal representatives, but only for the year of death and the following two tax years) and trustees are exempt from tax on capital gains up to a certain amount accruing in a tax year, called the annual… … Law dictionary
Capital gains tax in the United States — In the United States, individuals and corporations pay income tax on the net total of all their capital gains just as they do on other sorts of income. Capital gains are generally taxed at a preferential rate in comparison to ordinary income.… … Wikipedia
Capital Gains Tax — A type of tax levied on capital gains incurred by individuals and corporations. Capital gains are the profits that an investor realizes when he or she sells the capital asset for a price that is higher than the purchase price. Capital gains taxes … Investment dictionary
capital gains tax — The tax levied on profits from the sale of capital assets. A long term capital gain, which is achieved once an asset is held for at least 12 months, is taxed at a maximum rate of 20% (taxpayers in 28% tax bracket) and 10% (taxpayers in 15% tax… … Financial and business terms
Capital Gains Treatment — The specific taxes assessed on investment capital gains as determined by the U.S. Tax Code. When a stock is sold for a profit, the portion of the proceeds over and above the purchase value (or cost basis) is known as capital gains. Capital gains… … Investment dictionary