financial expenditures

1) Military: financial expenditures

2) Economy: financial costs

3) Stock Exchange: financing expenses

4) Diplomatic term: (огромные) financial outlays

5) Banking: financial charges

6) Business: financial charge, financial expenses

manager, director.

1 manager, director, boss, managing agent.

2 manageress.

* * *

► nombre masulino o femenino

1 (hombre) manager; (mujer) manageress

* * *

* * *

SMF manager/manageress

* * *

masculino y femenino manager

- gerente comercial

* * *

= manager [manageress, -fem.], registrar, manageress [manager, -masc.], office manager, business manager, financial officer, city manager, town manager, city budget director, secretary, provost.

Ex. Such hosts are more likely to be accessed by end-users such as economists and managers, than information workers.

Ex. The article 'Museum data bank report: the yogi and the registrar' is a contribution to an issue devoted to linking art objects and art information.

Ex. Personality profiles of managers and managereses show little relevant difference.

Ex. This department is headed by a general office manager who has a staff of bookkeepers, billing clerks, comptrollers, and secretaries.

Ex. Watman wondered how the profession would react to the idea of a business manager instead of assistant.

Ex. Financial officers in publishing are responsible for the business operation of the company.

Ex. This paper describes a case study where a proposal by the city manager to cut the budget of the public library by 40% has left the library director very disheartened.

Ex. Department heads estimate their expenditures for the coming year and submit them to the town manager, who approves or disapproves them.

Ex. The city budget director announced that in the next fiscal year the city of Deuxville will adopt a program budget format.

Ex. Donald P Hammer, Executive secretary of LITA, and Dorothy Butler, the Division's Administrative secretary, handled all of the administrative details, arrangements, and logistics.

Ex. Librarians have accumulated a lot more capital than we think, and provosts want librarians to be risk takers.

----

* gerente de restaurante = restaurant manager.

* gerente de ventas = sales manager.

* * *

masculino y femenino manager

- gerente comercial

* * *

* * *

manager

business manager

bank manager

general manager

* * *

◊ gerente comercial business manager

* * *

gerente nmf

manager

gerente general general manager;

* * *

m/f manager

* * *

gerente nmf

: manager, director

* * *

gerente n manager manager puede referirse tanto a un hombre como a una mujer, pero existe también el término manageress, sólo para mujeres

 

капитальные затраты
Затраты на модернизацию и реконструкцию объектов основных средств, которые после их окончания улучшают (повышают) ранее принятые нормативные показатели функционирования (срок полезного использования, мощность, качество применения и т. п.) объектов основных средств. Такие затраты увеличивают первоначальную стоимость объекта основных средств (п. 73 Приказа Минфина РФ от 20 июля 1998 г N ЗЗн «Об утверждении Методических указаний по бухгалтерскому учету основных средств»).
[ http://www.lexikon.ru/dict/uprav/index.html]

капитальные затраты
капитальные вложения
Затраты на закупку чего- либо, рассматриваемого как финансовый актив, например, компьютерного оборудования или здания. Стоимость актива амортизируется в течение нескольких отчётных периодов.
См. тж. операционные затраты.
[Словарь терминов ITIL версия 1.0, 29 июля 2011 г.]

капитальные затраты
Затраты приобретения основных средств (см. Основной капитал). Исчисляются как произведение количества единиц оборудования на их цену, расчетами сметной стоимости строительства и т.д. В англоязычной литературе широко распространено сокращение Capex — от capital expenditures. То же: капитальные издержки.
[ http://slovar-lopatnikov.ru/]

EN

capital cost
(ITIL Service Strategy)
The cost of purchasing something that will become a financial asset – for example, computer equipment and buildings. The value of the asset depreciates over multiple accounting periods. See also operational cost. (ITIL Service Strategy)
[Словарь терминов ITIL версия 1.0, 29 июля 2011 г.]

Тематики

• бухгалтерский учет
• экономика

EN

• CAPEX
• capital cost
• capital costs
• Capital Expenditure
• capital expenditures

1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time.

For tax purposes, the distinction is not always made between amortization and depreciation, yet amortization remains a viable financial accounting concept in its own right.

     It is computed using the straight-line method of depreciation: divide the initial cost of the intangible asset by the estimated useful life of that asset.

For example, if it costs $10,000 to acquire a patent and it has an estimated useful life of 10 years, the amortized amount per year is $1,000.

     The amount of amortization accumulated since the asset was acquired appears on the organization’s balance sheet as a deduction under the amortized asset.

     While that formula is straightforward, amortization can also incorporate a variety of noncash charges to net earnings and/or asset values, such as depletion, write-offs, prepaid expenses, and deferred charges. Accordingly, there are many rules to regulate how these charges appear on financial statements. The rules are different in each country, and are occasionally changed, so it is necessary to stay abreast of them and rely on expert advice.

     For financial reporting purposes, an intangible asset is amortized over a period of years. The amortizable life—“useful life”—of an intangible asset is the period over which it gives economic benefit.

     Intangibles that can be amortized can include:

      Copyrights, based on the amount paid either to purchase them or to develop them internally, plus the costs incurred in producing the work (wages or materials, for example). At present, a copyright is granted to a corporation for 75 years, and to an individual for the life of the author plus 50 years. However, the estimated useful life of a copyright is usually far less than its legal life, and it is generally amortized over a fairly short period;

     Cost of a franchise, including any fees paid to the franchiser, as well legal costs or expenses incurred in the acquisition. A franchise granted for a limited period should be amortized over its life. If the franchise has an indefinite life, it should be amortized over a reasonable period not to exceed 40 years;

     Covenants not to compete: an agreement by the seller of a business not to engage in a competing business in a certain area for a specific period of time. The cost of the not-tocompete covenant should be amortized over the period covered by the covenant unless its estimated economic life is expected to be less;

     Easement costs that grant a right of way may be amortized if there is a limited and specified life; Organization costs incurred when forming a corporation or a partnership, including legal fees, accounting services, incorporation fees, and other related services.

     Organization costs are usually amortized over 60 months;

     Patents, both those developed internally and those purchased. If developed internally, a patent’s “amortizable basis” includes legal fees incurred during the application process. A patent should be amortized over its legal life or its economic life, whichever is the shorter;

     Trademarks, brands, and trade names, which should be written off over a period not to exceed 40 years;

     Other types of property that may be amortized include certain intangible drilling costs, circulation costs, mine development costs, pollution control facilities, and reforestation expenditures;

     Certain intangibles cannot be amortized, but may be depreciated using a straight-line approach if they have “determinable” useful life. Because the rules are different in each country and are subject to change, it is essential to rely on specialist advice.

2. the repayment of the principal and interest on a loan in equal amounts over a period of time

1) General subject: investment, placement of funds

2) Economy: capital expenditures, investment expenditure, investment expenditures, investment of capital, investments( incl. financial investments) (в т.ч. финансовые вложения)

3) Accounting: outlay

4) Banking: capital expenditure, capital investment, capital outlay

5) Business: capital formation

6) Investment: investment outlay

expenses, outlay, expenditures, outgoings.

* * *

(n.) = expenditure, outgoings

Ex. Acquisition involves maintaining records of materials on order, and financial data concerning expenditure, as well as details about suppliers.

Ex. Access to catalogues can be very straightforward, requiring no additional expenditure and no regular outgoings.

* * *

(1889-1970)

   The Coimbra University professor of finance and economics and one of the founders of the Estado Novo, who came to dominate Western Europe's longest surviving authoritarian system. Salazar was born on 28 April 1889, in Vimieiro, Beira Alta province, the son of a peasant estate manager and a shopkeeper. Most of his first 39 years were spent as a student, and later as a teacher in a secondary school and a professor at Coimbra University's law school. Nine formative years were spent at Viseu's Catholic Seminary (1900-09), preparing for the Catholic priesthood, but the serious, studious Salazar decided to enter Coimbra University instead in 1910, the year the Braganza monarchy was overthrown and replaced by the First Republic. Salazar received some of the highest marks of his generation of students and, in 1918, was awarded a doctoral degree in finance and economics. Pleading inexperience, Salazar rejected an invitation in August 1918 to become finance minister in the "New Republic" government of President Sidónio Pais.

   As a celebrated academic who was deeply involved in Coimbra University politics, publishing works on the troubled finances of the besieged First Republic, and a leader of Catholic organizations, Sala-zar was not as modest, reclusive, or unknown as later official propaganda led the public to believe. In 1921, as a Catholic deputy, he briefly served in the First Republic's turbulent congress (parliament) but resigned shortly after witnessing but one stormy session. Salazar taught at Coimbra University as of 1916, and continued teaching until April 1928. When the military overthrew the First Republic in May 1926, Salazar was offered the Ministry of Finance and held office for several days. The ascetic academic, however, resigned his post when he discovered the degree of disorder in Lisbon's government and when his demands for budget authority were rejected.

   As the military dictatorship failed to reform finances in the following years, Salazar was reinvited to become minister of finances in April 1928. Since his conditions for acceptance—authority over all budget expenditures, among other powers—were accepted, Salazar entered the government. Using the Ministry of Finance as a power base, following several years of successful financial reforms, Salazar was named interim minister of colonies (1930) and soon garnered sufficient prestige and authority to become head of the entire government. In July 1932, Salazar was named prime minister, the first civilian to hold that post since the 1926 military coup.

   Salazar gathered around him a team of largely academic experts in the cabinet during the period 1930-33. His government featured several key policies: Portuguese nationalism, colonialism (rebuilding an empire in shambles), Catholicism, and conservative fiscal management. Salazar's government came to be called the Estado Novo. It went through three basic phases during Salazar's long tenure in office, and Salazar's role underwent changes as well. In the early years (1928-44), Salazar and the Estado Novo enjoyed greater vigor and popularity than later. During the middle years (1944—58), the regime's popularity waned, methods of repression increased and hardened, and Salazar grew more dogmatic in his policies and ways. During the late years (1958-68), the regime experienced its most serious colonial problems, ruling circles—including Salazar—aged and increasingly failed, and opposition burgeoned and grew bolder.

   Salazar's plans for stabilizing the economy and strengthening social and financial programs were shaken with the impact of the civil war (1936-39) in neighboring Spain. Salazar strongly supported General Francisco Franco's Nationalist rebels, the eventual victors in the war. But, as the civil war ended and World War II began in September 1939, Salazar's domestic plans had to be adjusted. As Salazar came to monopolize Lisbon's power and authority—indeed to embody the Estado Novo itself—during crises that threatened the future of the regime, he assumed ever more key cabinet posts. At various times between 1936 and 1944, he took over the Ministries of Foreign Affairs and of War (Defense), until the crises passed. At the end of the exhausting period of World War II, there were rumors that the former professor would resign from government and return to Coimbra University, but Salazar continued as the increasingly isolated, dominating "recluse of São Bento," that part of the parliament's buildings housing the prime minister's offices and residence.

   Salazar dominated the Estado Novo's government in several ways: in day-to-day governance, although this diminished as he delegated wider powers to others after 1944, and in long-range policy decisions, as well as in the spirit and image of the system. He also launched and dominated the single party, the União Nacional. A lifelong bachelor who had once stated that he could not leave for Lisbon because he had to care for his aged mother, Salazar never married, but lived with a beloved housekeeper from his Coimbra years and two adopted daughters. During his 36-year tenure as prime minister, Salazar engineered the important cabinet reshuffles that reflect the history of the Estado Novo and of Portugal.

   A number of times, in connection with significant events, Salazar decided on important cabinet officer changes: 11 April 1933 (the adoption of the Estado Novo's new 1933 Constitution); 18 January 1936 (the approach of civil war in Spain and the growing threat of international intervention in Iberian affairs during the unstable Second Spanish Republic of 1931-36); 4 September 1944 (the Allied invasion of Europe at Normandy and the increasing likelihood of a defeat of the Fascists by the Allies, which included the Soviet Union); 14 August 1958 (increased domestic dissent and opposition following the May-June 1958 presidential elections in which oppositionist and former regime stalwart-loyalist General Humberto Delgado garnered at least 25 percent of the national vote, but lost to regime candidate, Admiral Américo Tomás); 13 April 1961 (following the shock of anticolonial African insurgency in Portugal's colony of Angola in January-February 1961, the oppositionist hijacking of a Portuguese ocean liner off South America by Henrique Galvão, and an abortive military coup that failed to oust Salazar from office); and 19 August 1968 (the aging of key leaders in the government, including the now gravely ill Salazar, and the defection of key younger followers).

   In response to the 1961 crisis in Africa and to threats to Portuguese India from the Indian government, Salazar assumed the post of minister of defense (April 1961-December 1962). The failing leader, whose true state of health was kept from the public for as long as possible, appointed a group of younger cabinet officers in the 1960s, but no likely successors were groomed to take his place. Two of the older generation, Teotónio Pereira, who was in bad health, and Marcello Caetano, who preferred to remain at the University of Lisbon or in private law practice, remained in the political wilderness.

   As the colonial wars in three African territories grew more costly, Salazar became more isolated from reality. On 3 August 1968, while resting at his summer residence, the Fortress of São João do Estoril outside Lisbon, a deck chair collapsed beneath Salazar and his head struck the hard floor. Some weeks later, as a result, Salazar was incapacitated by a stroke and cerebral hemorrhage, was hospitalized, and became an invalid. While hesitating to fill the power vacuum that had unexpectedly appeared, President Tomás finally replaced Salazar as prime minister on 27 September 1968, with his former protégé and colleague, Marcello Caetano. Salazar was not informed that he no longer headed the government, but he never recovered his health. On 27 July 1970, Salazar died in Lisbon and was buried at Santa Comba Dão, Vimieiro, his village and place of birth.

    See also Corporativism; Integralism; Salazarism.

"1. arithmetic. 2. calculation, computation. 3. account, financial record. 4. account, money owed or on deposit. 5. bill, check, tab (in a restaurant, bar, etc.). 6. estimate. 7. plan, expectation. -ı as one would say, as in the case of (referring to a saying or to a known story): körlerle fil hesabı as in the story of the blind men and the elephant. -ına 1. in the name of. 2. for, from the point of view of. 3. to the account of, to. - açmak /da/ to establish a (deposit, checking, charge, etc.) account at/with (a firm): Burç´a bankada hesap açtılar. They opened an account for Burç at the bank. - açtırmak /da/ to open a (deposit, checking, charge, etc.) account at/with (a firm); /a/ to open a charge account with (someone): Hadi, bakkala hesap açtırdı. Hadi opened a charge account with the grocer. -a almak /ı/ to take (something) into account. -ını almak to receive what is owed to one. -a almamak/katmamak /ı/ not to take (something) into consideration, to ignore (a possibility). - bakiyesi balance (of an account); arrears. -ını bilmek to be economical, be careful with money. - cetveli slide rule. - cüzdanı bankbook, passbook. -a çekmek /ı/ to call (someone) to account. - çıkarmak to make out the accounts. -a dökmek /ı/ to figure out the financial aspects of (something) on paper. - dökümü list of expenditures or payments due. -tan düşmek /ı/ 1. to deduct. 2. to write off (a loss, a person). - etmek /ı/ 1. to count, enumerate. 2. to calculate, figure, compute. 3. to estimate, reckon. 4. to suppose, think. - etmek, kitap etmek to think it/something over carefully. -a geçirmek /ı/ to enter (an item) in an account. -ına geçirmek /ı, ın/ to charge (something) to (someone´s, a firm´s) account. -ına gelmek /ın/ to fit (one´s) views or interest, suit. -a gelmez 1. countless. 2. unexpected. - görmek 1. to pay the bill. 2. to settle accounts. -ını görmek /ın/ 1. to settle (someone´s) account. 2. to punish, take care of, fix (someone´s) clock/wagon. 3. to murder, eliminate, take care of. - günü doomsday. - hulasası fin. statement, summary of an account. - hulasası çıkarmak fin. to make out a statement. - işi embroidery made by counting the threads. -ı kapamak 1. to pay a debt in full. 2. to drop a subject, close a discussion. -ı kapatmak to close an account. -a katmak /ı/ to take (something) into account. -ı kesmek /la/ 1. to stop doing business with. 2. to cut all relations with (someone). - kitap 1. after careful calculation. 2. after full consideration. -a kitaba sığmaz 1. incalculable. 2. imponderable. 3. inconsistent. -ı kitabı yok. It has no limits./It is totally unsupervised. - makinesi calculating machine, calculator. - meydanda. It´s obvious. -ta olmamak not to plan on, not to figure on (something); not to be part of the plan: Süreyya hesapta yoktu. Süreyya wasn´t part of the plan. - özeti fin. statement, summary of an account. - özeti çıkarmak fin. to make out a statement. - sormak /dan/ to call (someone) to account. -ı temizlemek to pay one´s account. - tutmak 1. to keep the books, do the bookkeeping. 2. to keep a record. - uzmanı accountant. - vermek 1. to account for money received. 2. to give an explanation. -ını vermek /ın/ 1. to account for (money received). 2. to give an explanation for, account for. -ına yazmak /ı, ın/ to charge (something) to (someone´s, a firm´s) account. (...) -ı yok. /ın/ There´s no telling...: İçtiğimiz kahvenin hesabı yok. There´s no telling how much coffee we drink."

1) General subject: investment

2) Construction: initial cost

3) Law: capital investment

4) Economy: holding

5) Accounting: investment (также financial assets - финансовые активы)

6) Mining: initial investment

7) Business: capital expenditure, capital expenditures, capital spending, placement of funds

8) leg.N.P. investment of capital

9) Makarov: capital formation

10) SAP.fin. equity contribution

1) General subject: cost estimate

2) Economy: estimated charges

3) Oil: accounting financial expenditure, authorized for expenditure

4) Business: estimate of expenditures, budgetary cost estimate (на этапе ТЭО)

* * *

f 1. <Börse, Finanz> apportionment, distribution; 2. < Patent> apportionment; 3. < Rechnung> allotment, apportionment; 4. < Transp> distribution, allotment; 5. <Vw> distribution

* * *

1) эк. burden

2) юр. onus лат.

any tangible or intangible item to which a value can be assigned. Assets can be physical, such as machinery and consumer durables, or financial, such as cash and accounts receivable.

     Assets are typically broken down into five different categories. Current assets include cash, cash equivalents, marketable securities, inventories, and prepaid expenses that are expected to be used within one year or a normal operating cycle. All cash items and inventories are reported at historical value. Securities are reported at market value. Non-current assets, or long-term investments, are resources that are expected to be held for more than one year. They are reported at the lower of cost and current market value, which means that their values will vary. Fixed assets include property, plants and facilities, and equipment used to conduct business. These items are reported at their original value, even though current values might well be much higher. Intangible assets include legal claims, patents, franchise rights, and accounts receivable. These values can be more difficult to determine. Accounts receivable, for example, reflect the amount a business expects to collect, such as, say, $9,000 of the $10,000 owed by customers. Deferred charges include prepaid costs and other expenditures that will produce future revenue or benefits.

relating to a detailed plan of financial operations, with estimates of both revenue and expenditures for a specific future period

the comparison of actual financial results with the estimated expenditures and revenues for the given time period of a budget and the taking of corrective action as necessary

 

экономический сектор
—
[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]

EN

economic sector
A part of a country's or region's commercial, industrial and financial activity, delimited either by public, corporate and private organization of expenditures or by agriculture, manufacturing and service product types. (Source: ODE)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]

Тематики

• охрана окружающей среды

EN

• economic sector

DE

• Wirtschaftssektor

FR

• secteur économique