filing status

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статус при подаче налоговой декларации (США): категория налогоплательщика, которую человек выбирает при подачи декларации; есть четыре основных статусных категории: женаты и подают раздельные декларации, женаты и подают одну декларацию, холост, глава семьи; от статуса зависят различные льготы и др. особенности налогообложения.

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совместная налоговая декларация: налоговая декларация, представляемая двумя людьми (обычно мужем и женой); оба человека подписывают декларацию и несут по ней солидарную ответственность за уплату налогов; супругам выгодно заполнять одну декларацию, т. к. они попадают под более льготный режим налогообложения; см. filing status;

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глава семейного хозяйства: статус человека для целей налогообложения, если он содержит родственников и зарабатывает более 50% доходов данной семьи (США); такой человек может быть женат или холост, но платит налог по более льготной ставке, чем холостой человек, не являющийся главой семейного хозяйства (но по более высокой, чем муж и жена, подающие совместную декларацию).

раздельные налоговые декларации: налоговые декларации семейной пары, которая предпочла подавать не одну совместную, а раздельные декларации; причиной может быть желание полного разделения своих финансовых операций и интересов или возможность уменьшения таким образом налогового бремени (США); см. filing status;

'sistəm - systematically
'sɪstəm ['sɪstǝm] ['sɪstəm]

flight n abort the flight accelerated flight acceptance flight accident-free flight acrobatic flight actual flight conditions actual flight path adhere to the flight plan advance flight plan advertizing flight aerial survey flight aerial work flight aerobatic flight aerodrome flight information service aerotow flight affect flight operation aircraft flight report aircraft on flight air-filed flight plan all-freight flight all-weather flight alternate flight plan altitude flight approach flight reference point approach flight track distance approved flight plan approved flight procedure arbitrary flight course area flight control around-the-world flight arrival flight level arrow flight stability assigned flight path asymmetric flight attitude flight control autocontrolled flight automatic flight automatic flight control automatic flight control equipment automatic flight control system autorotational flight back-to-back flight bad-weather flight banked flight basic flight reference be experienced in flight beyond flight experience blind flight blind flight equipment blocked-off flight border-crossing flight border flight clearance box-pattern flight bumpy-air flight business flight calibration flight cancelled flight cancel the flight cargo flight carry out the flight certificate of safety for flight certification test flight change to a flight plan charter flight chased flight checkout flight civil flight climbing flight closed-circuit flight close the flight closing a flight plan coasting flight coast-to-coast flight commence the flight commercial flight complete the flight complete the flight plan compulsory IFR flight computer-directed flight computer flight planning conflicting flight path connecting flight contact flight contact flight rules continue the flight continuous flight continuous flight record contour flight controlled flight conventional flight crabbing flight credit flight time crop control flight cross-country flight cross-wind flight cruising flight current flight plan day flight decelerate in the flight decelerating flight delayed flight delivery flight demonstration flight departure flight level descending flight design flight weight desired flight path desired path flight desired track flight deviate from the flight plan deviation from the level flight digital flight guidance system digital flight recorder directed reference flight direct flight distance flight diverted flight domestic flight domestic flight stage downward flight drift flight dual flight eastbound flight effect on flight characteristics emergency flight emergency flight procedures empty flight endurance flight engine-off flight engine-on flight en-route flight en-route flight path en-route flight phase en-route flight planning entire flight establish the flight conditions estimated time of flight exercise flight supervision experimental flight extra flight extra section flight factory test flight familiarization flight fatal flight accident ferry flight filed flight plan file the flight plan first-class flight flapless flight flight acceptance test flight accident flight altitude flight announcement flight assurance flight baby cot flight book flight briefing flight calibration flight certificate flight characteristics flight chart flight check flight checked flight clearance flight compartment flight compartment controls flight compartment view flight computer flight conditions flight control flight control boost system flight control fundamentals flight control gust-lock system (при стоянке воздушного судна) flight control load flight control system flight coordination flight corrective turn flight coupon flight coupon stage flight course flight crew flight crew duty flight crew equipment flight crew member flight crew oxygen system flight crews provision flight crew supervision flight data flight data averaging flight data input flight data link flight data recorder flight data storage unit flight dead reckoning flight deck flight deck aural environment flight deck environment flight departure flight deterioration flight direction flight director flight director computer flight director course indicator flight director indicator flight director system flight director system control panel flight discrepancy flight dispatcher flight distance flight distance-to-go flight diversion flight documentation flight documenting flight duration flight duty period 2. полетное рабочее время flight emergency circumstance flight endurance flight engineer flight engineer's seat flight engineer station flight envelope flight environment data flight environment data system (условий полета) flight evaluation flight evasive aquisition flight examination flight experience flight fitness flight following flight forecast flight gyroscope flight history flight hour flight idle flight idle power flight idle speed flight idle stop (для предупреждения перевода на отрицательную тягу винта) flight inbound the station flight indicator flight information 2. стирать запись полетной информации flight information board flight information center flight information display flight information region flight information service flight information service unit flight inspection personnel flight inspection system flight inspector flight instruction flight instructor flight instrument reading flight lane flight level flight level table flight load flight load feel mechanism flight loading conditions flight logbook flight longitude flight management flight management computer system flight management system flight map flight mode flight monitoring 2. контроль за полетом flight navigation flight navigator flight occurrence identification flight on heading flight operating safety flight operation flight operations expert flight operations instructor flight operations personnel flight operations system flight operator flight outbound the station flight over the high seas flight path flight path angle flight path curvature flight path envelope flight path segment flight path tracking flight performance flight personnel flight personnel information flight pick-up equipment flight plan flight plan clearance flight plan filing flight plan form flight planner flight planning flight plan submission deadline flight precise information flight preparation flight preparation form flight procedure flight procedures trainer flight progress board flight progress display flight progress information flight progress strip flight range flight range with no reserves flight reasonable precautions flight recorder flight recorder record flight recorder recording flight recorder system flight recording medium flight recovery flight regularity communication flight regulation flight replanning flight report flight report identification flight request flight restart flight restart button flight resumption flight review flight route flight routing flight rules flight safety flight safety hazard flight safety precautions flight schedule flight service flight service kit flight service range flight service station flight significant information flight simulation flight simulation system flight simulator flight speed flight spoiler flight stage flight standards flight status (определяет степень важности полета) flight stress measurement tests flight strip flight supervision flight technique flight test flight test noise measurement flight test procedure flight test recorder flight test technique flight thrust flight time flight time limitation flight timetable flight track flight training flight training deficiency flight training procedure flight type flight under the rules flight urgency signal flight visibility flight visual contact flight visual cue flight visual range flight watch flight weather briefing flight wind shear formation flight free flight full-scale flight full-throttle flight given conditions of flight gliding flight go-around flight manoeuvre govern the flight grid flight handle the flight controls hazardous flight conditions head-down flight head-up flight head-wind flight hidden flight hazard high-speed flight hing-altitude flight holding flight holding flight level horizontal flight horizontal flight path hover flight hypersonic flight idle flight inaugural flight inclusive flight incontrollable flight in flight in flight blunder in flight bump instructional check flight instructional dual flight instructional solo flight instrument flight instrument flight plan instrument flight procedure instrument flight rules instrument flight rules operation instrument flight trainer instrument flight training intended flight intended flight path intermediate flight stop international flight international flight stage introductory flight inward flight jeopardize flight safety jeopardize the flight jettisoned load in flight latch the propeller flight stop lateral flight path level flight level flight noise requirements level flight path level flight time limit flight time line of flight line oriental flight training local flight long-distance flight low altitude flight planning chart lower flight level low flight low-level flight low-speed flight low-visibility flight maiden flight maintain the flight level maintain the flight procedure maintain the flight watch man-directed flight manipulate the flight controls mechanical flight release latch meteorological reconnaissance flight mid-course flight minimum flight path misinterpreted flight instructions misjudged flight distance mode of flight modify the flight plan monitor the flight multistage flight night flight noise certification takeoff flight path noiseless flight nonrevenue flight nonscheduled flight nonstop flight nontraffic flight nonvisual flight odd flight level off-airway flight one-stop flight one-way flight on-type flight experience operational flight information service operational flight plan operational flight planning operational flight procedures orientation flight out-and-return flight out-of-trim flight outward flight overland flight oversold flight overwater flight overweather flight performance flight pleasure flight point-to-point flight portion of a flight positioning flight powered flight power-off flight power-on flight practice flight prearranged flight prescribed flight duty prescribed flight track preset flight level private flight production test flight profit-making flight provisional flight forecast radio navigation flight reach the flight level rearward flight receive flight instruction reference flight reference flight procedure reference flight speed refuel in flight refuelling flight regular flight relief flight repetitive flight plan replan the flight reportable flight coupon report reaching the flight level restart the engine in flight resume the flight return flight revenue earning flight rhumb-line flight rotorcraft flight structure round-trip flight routine flight sailing flight scheduled flight sector flight select the flight route shakedown flight short-haul flight shuttle flights sideward flight speed (вертолета) sight-seeing flight simulated flight simulated flight test simulated instrument flight single-engined flight single-heading flight soaring flight solo flight special event flight stabilized flight staggered flight level stall flight standoff flight stationary flight steady flight steady flight speed still-air flight still-air flight range stored flight plan straight flight submission of a flight plan submit the flight plan subsonic flight supernumerary flight crew supersonic flight supervised flight supplementary flight plan synthetic flight trainer tailwind flight takeoff flight path takeoff flight path area taxi-class flight terminate the flight test flight test in flight theory of flight through flight through on the same flight total flight experience traffic by flight stage training dual flight training flight training flight engineer training solo flight transfer flight transient flight transient flight path transit flight trial flight turbulent flight turnround flight unaccelerated flight uncontrolled flight under flight test undergo flight tests unofficial flight information unscheduled flight unsteady flight upper flight information region upper flight level upper flight region usable flight level vectored flight visual contact flight visual flight visual flight rules visual navigation flight VOR course flight while in flight wings-level flight with rated power flight