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81 tax
[tæks]accrued tax накопившаяся задолженность по выплате налогов achieve a tax saving добиваться экономии за счет уменьшения налоговых платежей ad valorem tax налог на стоимость additional income tax дополнительный подоходный налог additional tax дополнительный налог additional value for tax purposes добавленная стоимость для налогообложения advance corporation tax (ACT) авансовый налог с корпорации advance tax предварительное определение судебных издержек after tax после удержания налога airport tax налог с пассажиров, отбывающих за границу из данного аэропорта allowance against tax налоговая льгота alternative minimum tax (AMT) минимальный альтернативный налог amusement tax налог на развлечения (на билеты в кино, театры и т.п.) amusement tax налог на развлечения attract income tax взимать подоходный налог basic rate income tax базисная ставка подоходного налога basic rate of tax базисная налоговая ставка beverage tax налог на продажу напитков business tax налог на предпринимателя business tax налог на предприятие business tax налог на торгово-промышленное предприятие calculated income tax вычисленный подоходный налог capital gains tax налог на доход от прироста капитала capital gains tax налог на доходы от прироста капитала capital gains tax налог на увеличение рыночной стоимости капитала capital gains tax on shares налог на доход от прироста капитала от акций capital tax налог на капитал capital transfer tax налог на перевод капитала capital yields tax налог на доход от капитала car tax налог на автомобиль carbon dioxide tax налог на выбросы в атмосферу диоксида углерода charge tax облагать налогом charter tax чартерный налог church tax церковный налог city tax муниципальный налог climate improvement tax налог на выбросы в атмосферу диоксида углерода commercial earnings tax налог на доходы от торговли commercial enterprise subject to value-added tax торговое предприятие, облагаемое налогом на добавленную стоимость community tax местный налог company tax налог на доходы компании company tax налог с доходов компании consumption tax налог на потребление consumption tax налог потребления contingent tax скрытый налог corporate income tax налог с доходов корпорации corporate income tax подоходный налог корпорации corporate profits tax налог на прибыли корпорации corporate tax налог с доходов компаний или корпораций corporate tax налог с доходов корпорации corporation tax налог на корпорацию county tax муниципальный налог coupon tax купонный налог current tax on wealth действующий налог на имущество death tax налог на наследство deduct tax удерживать налоги deferred income tax налог на доход будущего периода deferred tax отсроченный налог delinquent tax неуплаченный налог development tax налог на строительство direct tax прямой налог tax (государственный) налог; пошлина; сбор; direct (indirect) taxes прямые (косвенные) налоги dividend tax налог на дивиденды due tax причитающийся налог emergency tax чрезвычайный налог entrance tax вступительный налог equalization tax уравнительный налог equalizing tax равномерное распределение налогов estate tax налог на наследство estate tax налог на передачу имущества по наследству excise tax акциз excise tax акцизный налог excise tax акцизный сбор expenditure tax налог на расходы extraordinary tax особый налог federal tax федеральный налог final tax окончательный размер налога flat-rate tax налог, взимаемый по единой ставке flat-rate tax пропорциональный налог for tax purposes в целях налогообложения for tax reasons по причинам налогообложения franchise tax налог на монопольные права и привилегии full-year tax сумма налогов за год general consumption tax налог на все виды потребления gift tax налог на дарение gift tax налог на дарения (США) graduated income tax прогрессивный подоходный налог graduated tax прогрессивный налог head tax налог. подушный налог heavy tax большой, обременительный налог; nuisance tax амер. небольшой налог, выплачиваемый по частям hidden tax налог. скрытый налог hydrocarbon tax налог. налог за выбросы углеводородов в окружающую среду I cannot tax my memory не могу вспомнить; to tax (smb.'s) patience испытывать (чье-л.) терпение impose a tax облагать налогом income tax подоходный налог individual income tax персональный подоходный налог industrial tax промышленный налог inheritance tax налог на наследство initial car tax регистрационный налог на автомобиль inland revenue tax государственный налог input tax налог на производственные затраты input value-added tax налог на добавленную стоимость insurance tax налог на страхование interest equalization tax уравнительный налог на доход от процентов internal revenue tax налог на внутренние доходы investment income tax подоходный налог на капиталовложения investment tax налог на капиталовложения tax напряжение, бремя, испытание; it is a great tax on my time это требует от меня слишком много времени land tax земельный налог land tax налог на земельную собственность land transfer tax налог на перевод за границу платежей за землю land value tax налог на стоимость земельных участков levy a tax облагать налогом single tax единый земельный налог; to levy a tax (on smb., smth.) облагать (кого-л., что-л.) налогом local income tax местный подоходный налог local income tax муниципальный подоходный налог local property tax местный налог на недвижимое имущество local property tax местный поимущественный налог local tax местный налог local tax муниципальный налог lump sum tax аккордный налог lump sum tax налог на совокупную сумму доходов motor vehicle tax налог на автомобиль multistage tax многоступенчатый налог municipal tax муниципальный налог national income tax государственный подоходный налог national tax государственный налог national tax федеральный налог negative income tax отрицательный подоходный налог (лица с доходом ниже установленного уровня и имеющие семью освобождаются от налога и пучают финансовую помощь от налоговой системы) negative income tax отрицательный подоходный налог net wealth tax налог на имущество, исключая долги net worth tax налог на собственность nonpersonal tax налог на недвижимое имущество nonrecurring tax единовременный налог nonrefundable purchase tax невозмещаемый налог на покупки heavy tax большой, обременительный налог; nuisance tax амер. небольшой налог, выплачиваемый по частям output tax налог на объем производства overall tax effect эффект полного налогообложения overpaid tax переплаченный налог pay-as-you-earn tax налог, взимаемый по мере поступления доходов pay-as-you-earn tax (PAYE tax) подоходный налог, автоматически вычитаемый из заработной платы payroll tax налог на заработную плату penalty tax пеня personal income tax личный подоходный налог personal property tax личный поимущественный налог personal property tax налог на личное имущество personal tax личный подоходный налог personal tax налог на движимое имущество personal tax подушный налог petrol tax налог на нефть petroleum revenue tax (PRT) налог на доход от продажи нефти poll tax подушный налог price excluding tax цена без учета налога profits tax налог на прибыли progressive tax прогрессивный налог property transfer tax налог на передачу правового титула proportional tax пропорциональный налог provisional tax временная налоговая ставка raw materials tax налог на сырье real estate tax налог на недвижимость registration tax сбор за регистрацию regressive tax регрессивный налог relief from tax освобождение от уплаты налога relief from tax скидка с налога remit tax освобождать от уплаты налога residual tax остаточный налог retail sales tax налог с розничного оборота retained tax удержанный налог sales tax налог на доходы от продаж sales tax налог на продажи sales tax налог с оборота sales tax торговый сбор seamen's income tax подоходный налог с моряков seamen's tax налогообложение моряков single tax единый земельный налог; to levy a tax (on smb., smth.) облагать (кого-л., что-л.) налогом single tax единый налог specific tax индивидуально определенный налог specific tax специальный налог state tax государственный налог substantive tax law материальное налоговое законодательство succession tax налог на наследуемую недвижимость supplementary tax дополнительный налог surplus tax чрезмерный налог tax взимать членские взносы tax делать выговор, отчитывать (кого-л.); обвинять, осуждать (with) tax назначать цену tax (государственный) налог; пошлина; сбор; direct (indirect) taxes прямые (косвенные) налоги tax налог tax напряжение, бремя, испытание; it is a great tax on my time это требует от меня слишком много времени tax облагать налогом; таксировать tax облагать налогом tax облагать пошлиной tax обложение tax юр. определять размер убытков (штрафа и т. п.); определять размер судебных издержек tax пошлина tax размер счета tax сбор tax амер. разг. спрашивать, назначать цену; what will you tax me? сколько это будет (мне) стоить? tax таксировать, определять размер (о судебных издержках) tax членские взносы tax чрезмерно напрягать, подвергать испытанию; утомлять; the work taxes my powers эта работа слишком тяжела для меня tax in arrears просрочка уплаты налога tax on capital налог на капитал tax on capital accretion налог на прирост стоимости капитала tax on corporate net wealth налог на нетто-активы корпорации tax on distributions налог на оптовую торговлю tax on energy налог на электроэнергию tax on funds налог на капитал tax on income подоходный налог tax on income from capital налог на доход с капитала tax on industry налог на промышленное производство tax on land value increment налог на прирост стоимости земли tax on personal net wealth налог на личные нетто-активы tax on real rate of return налог на реальную ставку прибыли tax on the conveyance of property налог на передачу права собственности tax on the transfer of property налог на передачу права собственности tax on unearned income налог на непроизводственный доход tax on unearned income налог на нетрудовой доход tax on unearned income налог на рентный доход tax on value added налог на добавленную стоимость tax on wealth налог на имущество tax on yield of pension scheme assets налог на доход от капитала, вложенного в фонд пенсионного обеспечения I cannot tax my memory не могу вспомнить; to tax (smb.'s) patience испытывать (чье-л.) терпение trade tax налог на торговую деятельность trade tax торговый налог transfer tax налог на передачу собственности turnover excluding tax налог с учетом оборота turnover including tax налог без учета оборота turnover tax налог с оборота undistributed profit tax налог на нераспределенную прибыль unearned income tax налог на рентный доход value added tax налог на добавленную стоимость vehicle tax налог на автотранспортные средства wage bill tax налог на фонд заработной платы wage tax налог на заработную плату wealth tax налог на имущество tax амер. разг. спрашивать, назначать цену; what will you tax me? сколько это будет (мне) стоить? windfall profits tax налог на непредвиденную прибыль withholding tax налог на процентный доход и дивиденды, выплачиваемые нерезидентам withholding tax налог путем вычетов withholding tax налог с суммы дивидендов, распределяемых среди держателей акций withholding tax подоходный налог, взимаемый путем регулярных вычетов из заработной платы tax чрезмерно напрягать, подвергать испытанию; утомлять; the work taxes my powers эта работа слишком тяжела для меня -
82 Erträge
Erträge mpl GEN income* * ** * *Erträge
proceeds, earnings, gains, (Kapitalanlagegesellschaft) income, profits;
• geringe Erträge abwerfend short on profit;
• ähnliche Erträge similar income;
• anfallende Erträge incoming profits;
• wieder angelegte Erträge reinvested earnings;
• antizipative Erträge (Bilanz) accrued income (revenue);
• künstlich aufgeblähte Erträge artificially swollen profits;
• ausgewiesene Erträge reported earnings;
• ausschüttungsfähige Erträge distributable earnings;
• außerordentliche (außergewöhnliche) Erträge extra[ordinary] profits, extraordinary income, income of non-recurring nature (Br.), non-recurrent income (Br.);
• außerordentliche und betriebsfremde Erträge extraordinary and outside (non-operating) income (revenue);
• betriebsfremde Erträge non-operating revenues;
• einbehaltene Erträge retained earnings (US);
• im Voraus eingegangene Erträge (Bilanz) deferred [credits to] (unearned) income (US), deferred revenue (US);
• einmalige Erträge non-recurrent receipts (income, Br.);
• geringfügige Erträge drab earnings;
• industrielle Erträge fruits of industry;
• zur Ausschüttung kommende Erträge distributable income;
• laufende Erträge current revenues;
• niedrige Erträge low level of yields;
• periodenfremde Erträge (Bilanz) periodic income;
• private Erträge internal effects;
• rückläufige Erträge decreasing returns;
• schrumpfende Erträge diminishing returns;
• sonstige Erträge (Bilanz) other income (revenue);
• nicht überwiesene Erträge unremitted earnings;
• der Quellenbesteuerung unterliegende Erträge income received under deduction of tax at source;
• verschiedene Erträge (Bilanz) miscellaneous income;
• zukünftige Erträge future earnings;
• zunehmende Erträge increasing returns;
• Erträge aus dem Abgang von Gegenständen des Anlagevermögens gains from sale of plant property;
• Erträge vor Abzug der Steuern profits before taxation;
• Erträge des Amortisationsfonds sinking-fund income;
• Erträge aus der Auflösung von Sonderposten mit Rücklageanteil transfers from special reserves;
• Erträge aus Beteiligungen (Bilanz) income on investments (from affiliates), investment profit;
• Erträge aus Dienstleistungen income from service transactions;
• Erträge aus dem Dienstleistungsgeschäft earnings on services, service earnings;
• in Dollar angelegte Erträge aus dem Erdölgeschäft petrodollar deposits;
• Erträge aus anderen Finanzanlagen income from other investments;
• Erträge aus Gewinnabführungsverträgen income from profit-transfer agreements;
• Erträge gemäß Gewinn- und Verlustrechnung receipts as per profit-and-loss account;
• Erträge aus vorgenommenen Investitionen investment revenue (Br.);
• Erträge aus auswärtigen Investitionsvorhaben earnings on investments abroad;
• Erträge aus Kapitalanlagen profits from capital;
• Erträge von Rentenpapieren bond market yields;
• Erträge von Tochtergesellschaften income from affiliates;
• Erträge aus dem Warengeschäft merchandise earnings;
• laufende Erträge aus Wertpapieren current receipts from securities;
• Erträge aus Zuschreibungen auf Gegenstände des Anlagevermögens (Bilanz) valuation adjustment of plant property and investment;
• gute Erträge abwerfen to yield well;
• den Buchwert übersteigende Erträge abwerfen to yield a profit over the book value;
• Erträge nicht entnehmen und im Geschäft wieder anlegen to plough (plow, US) back earnings into business, to retain in the business (US);
• kaufmännisch betrachtet im Anfangsstadium geringe Erträge aufweisen to have low initial yields in commercial terms;
• weiterhin gute Erträge erwirtschaften to maintain its good earnings position;
• im nächsten Geschäftsjahr nur mit Mühe Erträge erwirtschaften to run into more earning troubles next year;
• Erträge in Staatsbetrieben erwirtschaften to run state enterprises on an economic basis;
• Erträge erzielen to draw profits;
• Erträge lediglich buchungstechnisch erzielen to show earnings by mere bookkeeping devices;
• Erträge ansteigen lassen to boost earnings;
• Erträge der Privatwirtschaft enorm zurückgehen lassen to plunge private industry into pitifully low earnings;
• Erträge aus seiner Kommanditbeteiligung als persönliches Einkommen versteuern to report one’s prorata share of a limited partnership as one’s own income. -
83 Vermögen
Vermögen n 1. WIWI fortune, wealth (Reichtum); means, substance; property (Besitz, Eigentum); 2. FIN, RW assets (Aktiva, Vermögenswerte); net worth (Reinvermögen = Nettovermögen = Aktiva minus Schulden); capital (als konkretes Kapital Gegensatz zum abstrakten Kapital der Passivseite der Bilanz, Realvermögen); 3. GEN power, property; fortune (großer Geldbetrag); money (Geldvermögen) • durch bewegliches oder unbewegliches Vermögen dinglich gesichert RECHT secured by a charge on movable or immovable property • zu liquidierendes Vermögen RECHT assets to be realised* * *n 1. < Finanz> assets; 2. < Geschäft> power, property; 3. < Rechnung> assets, net worth, konkretes Kapital capital (Gegensatz zum abstrakten Kapital der Passivseite der Bilanz) ; 4. <Vw> Geldvermögen money* * *Vermögen
property [and effects], fortune, (Aktiva) assets, (Fähigkeit) faculty, power, ability, capacity, (Gesellschaft) treasury, (Kapital) funds, means, (Nachlass) estate, (Reichtum) wealth, riches, money, substance;
• im Vermögen der toten Hand in mortmain;
• abgesondertes Vermögen (Ehefrau) separate property;
• abgetretenes Vermögen assigned property;
• Ertrag abwerfendes Vermögen income-producing property;
• von der Versicherungsgesellschaft anerkanntes Vermögen net assets;
• in Grundstücken angelegtes Vermögen capital invested in real property;
• in Staatspapieren angelegtes Vermögen funded property;
• in Wertpapieren angelegtes Vermögen property capital, (Kapitalanlagegesellschaft) total investments;
• anmeldepflichtiges Vermögen property to be reported (declared);
• ansehnliches Vermögen sizable property (fortune);
• anständiges Vermögen sizable property;
• ausländisches Vermögen alien (foreign-owned) property, foreign assets (ownership);
• bares Vermögen liquid (cash) assets, stock, pecuniary property;
• beachtliches Vermögen respectable competence;
• hypothekarisch belastbares (verpfändbares) Vermögen mortgageable property;
• belastetes Vermögen encumbered estate;
• bescheidenes Vermögen modest fortune;
• beschlagnahmtes Vermögen confiscated (requisitioned) property;
• vom Feind beschlagnahmtes Vermögen enemy-controlled property;
• zum persönlichen Gebrauch bestimmtes Vermögen personal chattels;
• beträchtliches Vermögen handsome fortune;
• bewegliches Vermögen personal chattels (property), goods and chattels, movables, movable goods (property, estate), personalty;
• bewegliches und unbewegliches Vermögen mixed property;
• blockiertes Vermögen frozen fund, blocked property;
• brachliegendes Vermögen funds lying idle;
• bei einer Bank deponiertes Vermögen property lodged with a bank;
• eheliches Vermögen matrimonial assets;
• eigenes Vermögen own property, independent means;
• eingesetztes Vermögen venture;
• einziehbares Vermögen divestible property;
• elterliches Vermögen patrimony;
• erbschaftssteuerfreies Vermögen free estate, property exempt from estate duty;
• erbschaftssteuerpflichtiges Vermögen property liable to estate duty;
• sofort erbschaftssteuerpflichtiges Vermögen property without the instal(l)ment option;
• ererbtes Vermögen general (estate of) inheritance (US);
• erhebliches Vermögen sizable fortune;
• Ertrag bringendes Vermögen income-producing property;
• zu erwartendes Vermögen fortune in reversion;
• während der Ehe erworbenes Vermögen property acquired during marriage;
• nach der Eheschließung erworbenes Vermögen after-acquired property;
• vom Gemeinschuldner nach Konkurseröffnung erworbenes Vermögen property acquired after adjudication;
• mühsam erworbenes Vermögen hardgot fortune;
• unrechtmäßig erworbenes Vermögen ill-gotten property, property acquired by fraud;
• feindliches Vermögen alien (enemy) property;
• flüssiges Vermögen cash (liquid) property, quick (liquid) assets, money capital;
• forstwirtschaftliches Vermögen commercial woodland;
• freies Vermögen unencumbered assets;
• wohl fundiertes Vermögen well-established fortune;
• das ganze Vermögen all one’s belongings, the whole of one’s property;
• gefährdetes Vermögen impaired fortune;
• gegenwärtiges und zukünftiges Vermögen present and future property;
• gemeinsames Vermögen (Gesellschafter) common (joint) property;
• gepfändetes Vermögen seized assets;
• gerettetes Vermögen salvaged property;
• geringfügiges Vermögen (Steuerformular) unadmitted assets;
• gesamtes Vermögen aggregate property, entire fortune;
• gesperrtes Vermögen blocked property;
• greifbares Vermögen tangible property;
• großes Vermögen ample fortune;
• grundsteuerpflichtiges Vermögen rat(e)able property (Br.);
• hinterlegtes Vermögen bailed property;
• treuhänderisch hinterlegtes sheltering trust (US);
• immaterielles Vermögen intangible property;
• investiertes Vermögen funds invested;
• konkursfreies Vermögen unattachable property (assets), property exempt from distribution in bankruptcy;
• landwirtschaftliches Vermögen agricultural property;
• lastenfreies Vermögen unencumbered assets;
• massefreies Vermögen (Konkursschuldner) distrainable property;
• mütterliches Vermögen maternal property;
• kein nennenswertes Vermögen no property worth mentioning;
• persönliches Vermögen private property (means), (Gemeinschuldner) personal assets, (Gesellschafter) individual assets;
• pfändungsfreies Vermögen exempt (unattachable) property, unattachable (exempt) assets;
• leicht realisierbares Vermögen easily realizable assets;
• nicht realisierbares Vermögen unrealizable property;
• riskiertes Vermögen venture;
• schuldenfreies Vermögen unencumbered estate;
• im Eigentum neutraler Staatsangehöriger stehendes Vermögen neutral property;
• für die Gläubiger [nicht] zur Verfügung stehendes Vermögen [non-]distributable property;
• zur Schuldenbegleichung zur Verfügung stehendes Vermögen property available for payment of debts;
• steuerfreies Vermögen tax-exempt property;
• steuerpflichtiges Vermögen taxable (dutiable) property;
• unangemeldetes Vermögen property not returned (reported);
• unbewegliches Vermögen landed (real, immovable, US) property, immovables, real estate (assets), realty (US), (Bilanz) capital (fixed, permanent) assets;
• der Zusammenveranlagung unterliegendes Vermögen (Einkommensteuer) aggregable property;
• unübersehbares Vermögen fortune impossible to estimate;
• väterliches Vermögen paternal property;
• veranlagungspflichtiges Vermögen taxable property;
• verbleibendes Vermögen remaining property;
• vererbbares (vererbliches) Vermögen assets per descent;
• nicht testamentarisch vermachtes Vermögen property undisposed by will;
• vermögensteuerpflichtiges Vermögen property liable to wealth tax;
• verpfändetes Vermögen pledged property;
• als Sicherheit verpfändetes Vermögen assets pledged as collateral, property charged as security for a debt;
• treuhänderisch verwaltetes Vermögen property held as trustee, trust estate (fund);
• vollstreckungsfreies Vermögen exempt (mace-proof, US) property;
• zinstragendes Vermögen income-producing property;
• zukünftiges Vermögen future[-acquired] property, future estate;
• zwangsverwaltetes Vermögen estate by elegit;
• zweckgebundenes Vermögen restricted property;
• Vermögen einer Aktiengesellschaft corporate assets (US), corporate funds, treasury;
• Vermögen der Arbeitslosenversicherung Unemployment Trust Fund (US);
• Vermögen im Ausland external property, assets held abroad;
• Vermögen einer Bank bank assets;
• Vermögen der Ehefrau wife’s estate, dotal (married woman’s) property;
• persönliches Vermögen des Gemeinschuldners personal assets;
• Vermögen der öffentlichen Hand social capital (wealth);
• Vermögen einer Kommune general revenue fund;
• Vermögen des Konkursschuldners bankrupt’s (bankruptcy) assets;
• Vermögen einer Pensionskasse pension-fund assets;
• Vermögen der Postsparkasse postal savings fund (US);
• Vermögen in Sachform tangible property (assets);
• Vermögen einschließlich der Verbindlichkeiten net assets;
• Vermögen einer testamentarisch errichteten Vermögensverwaltung property in a will trust;
• sein Vermögen angreifen to make a dent in one’s fortune (fam.);
• sein ganzes Vermögen in Grundstücken anlegen to lock up all one’s capital in land;
• sein Vermögen in einem Leibrentenvertrag anlegen to invest one’s money at life interest;
• sein Vermögen in Wertpapieren anlegen to invest one’s money in stock;
• Vermögen einer Pensionskasse in Aktien anderer Gesellschaften anlegen to diversify pension funds into other companies’ shares;
• Vermögen anmelden to declare (report) property;
• Vermögen ansammeln to amass a fortune, to hoard up a treasure;
• sein Vermögen unter seine Erben aufteilen to divide one’s property among one’s heirs;
• sein Vermögen aufzehren to get through one’s fortune, to live on one’s capital;
• Vermögen ausgeben to spend a mint of money;
• für jds. Erziehung (Ausbildung) ein Vermögen ausgeben to give up a fortune for s. one’s education;
• jds. Vermögen beschlagnahmen to seize s. one’s property;
• gesamtes Vermögen beschlagnahmen to levy on the entire property;
• Vermögen besitzen to be a man of means;
• großes Vermögen besitzen to be in possession of a large fortune;
• sein [ganzes] Vermögen für wohltätige (karitative) Zwecke bestimmen to dispose of one’s fortune in (leave one’s fortune to, leave all one’s money to) charity;
• Pfändung in das bewegliche Vermögen wegen nicht bezahlter Pacht betreiben to distrain chattels for non-payment of rent;
• Vermögen [steuerlich] bewerten to assess a property [for taxation];
• Vermögen bilden to create wealth;
• j. um sein Vermögen bringen to trick (cut) s. o. out of his fortune;
• sein Vermögen durchbringen to muddle away with (spend, consume) one’s fortune, to run out a fortune;
• sein Vermögen in die Gütergemeinschaft einbringen to bring one’s property into the communal estate;
• sein Vermögen einsetzen to risk one’s fortune;
• Vermögen erben to succeed to (come into possession of) a fortune, to fall heir to a (into) property, to come into property;
• beträchtliches Vermögen erben to come in for a pretty penny;
• glänzendes Vermögen erben to be heir to a splendid fortune;
• Vermögen steuerlich erfassen to list property for taxation (US);
• großes Vermögen erwerben to acquire (amass) great wealth, to amass great riches;
• sein Vermögen nach dem Kriege erwerben to make one’s fortune after the war;
• zu Vermögen gelangen to come to wealth (into property), to rise to affluence;
• bedeutendes Vermögen haben to have considerable means;
• eigenes Vermögen haben to have a little independence of one’s own;
• kein Vermögen haben to have nothing to depend upon (of one’s own), to have no resources of one’s own;
• sein ganzes Vermögen in Aktien angelegt haben to have all one’s fortune in stocks (US);
• mit seinem ganzen Vermögen haften to be liable without limitation (to the extent of one’s property);
• Vermögen des Konkursschuldners nicht zur Masse heranziehen to disclaim property of a bankrupt;
• großes Vermögen hinterlassen to cut up well (fat);
• seiner Ehefrau sein ganzes Vermögen hinterlassen to settle (leave) all one’s property on one’s wife;
• zu Vermögen kommen to get forward in the world;
• spielend zu einem Vermögen kommen to step into a fortune;
• gut von seinem Vermögen leben können to have plenty to live upon;
• völlig frei über sein Vermögen verfügen können to be entire master of one’s property, to have entire disposal of one’s estate;
• von seinem Vermögen leben to live on prior (one’s private) means;
• Grundlage für ein Vermögen legen to found a fortune;
• Vermögen machen to make (carve out) a fortune;
• aus kleinen Gewinnen ein großes Vermögen machen to raise a great estate out of small profits;
• sein Vermögen flüssig machen to realize one’s property (assets);
• Vermögen für seine privaten Zwecke missbrauchen to funnel funds to one’s own use;
• Vermögen in Besitz nehmen to enter upon property;
• sein Vermögen in einem Unternehmen riskieren to venture one’s fortune in an enterprise;
• Reste seines Vermögens sammeln to collect the wrecks of one’s fortune;
• ohne pfändbares Vermögen sein to be judgment- (mace-, US) proof;
• sein Vermögen aufs Spiel setzen to cast one’s bread upon the waters;
• sein Vermögen als Sicherheit stellen to pledge one’s property;
• jds. Vermögen auf... taxieren to rate s. one’s fortune at...;
• sich von seinem ganzen Vermögen trennen to give up all one’s possessions;
• Vermögen übertragen to assign (alienate, transfer) property, to deed one’s estate;
• Vermögen auf j. übertragen to devolve property upon s. o., to vest property in s. o., to hand over one’s property to s. o.;
• sein Vermögen auf seine Gläubiger übertragen to surrender one’s goods to one’s creditors; sein
• Vermögen auf den Konkursverwalter übertragen to put one’s property under the control of a trustee in bankruptcy;
• sein unbewegliches in bewegliches Vermögen umwandeln to convert one’s realty into personalty;
• Vermögen einer Treuhandverwaltung unterstellen to put property into a trust;
• Vermögen bei einem Geschäft verdienen to make a fortune out of a business;
• über ein großes Vermögen verfügen to have a large capital at hand;
• über kein eigenes Vermögen verfügen to have no resources of one’s own;
• Vermögen vergeuden (verjubeln) to dilapidate (run through) a fortune;
• sich an fremden Vermögen vergreifen to take liberties with another person’s property;
• fast sein ganzes Vermögen verlieren to lose the bulk of one’s goods;
• jem. sein Vermögen vermachen to make over one’s estate to s. o.;
• jem. sein ganzes Vermögen vermachen to bequeath s. o. the whole of one’s estate, to will a fortune upon s. o.;
• sein Vermögen testamentarisch vermachen to transmit one’s property by will;
• sein Vermögen vermehren to enlarge one’s fortune;
• sein Vermögen verprassen (verschleudern) to dissipate one’s fortune, to waste one’s property (substance);
• sein halbes Vermögen verspekulieren to gamble away half one’s wealth;
• sein Vermögen [beim Würfeln] verspielen to gamble (dice) away one’s money (fortune), to spend one’s estate in gaming;
• sein Vermögen unter seine Erben verteilen to divide one’s property among one’s heirs;
• Vermögen verwalten to be in charge of an estate, to administer property;
• jds. Vermögen verwalten to act as trustee for s. one’s property, to take charge of s. one’s property;
• Vermögen treuhänderisch verwalten to hold property on a fiduciary basis;
• sein Vermögen verwetten to spend one’s estate in gaming;
• auf sein Vermögen verzichten to renounce one’s property;
• ins Vermögen vollstrecken to levy execution on the property;
• sein verlorenes Vermögen wiederbekommen to recover one’s fallen fortunes;
• beschlagnahmtes Vermögen zurückgeben to restore confiscated property;
• Vermögen zusammenscharren to rake together wealth;
• zu versteuerndes Vermögen zusammenstellen to list assets (US). -
84 tax loophole
прогалина у податковому законодавстві (що дає можливість ухиляння від сплати податку або податкового шахраювання; можливість ухилення від сплати податків), лазівка у податковому законодавстві, податкова лазівкаtax loophole on income derived from land — податок на прибуток, отриманий від землекористування
tax loophole on income from personal property — податок на прибуток від особистого майна (особистої власності)
tax loophole on incomes derived from any source — податок на всі прибутки (прибутки від всіх джерел)
tax loophole on unearned income — податок на невиробничий прибуток; податок на рентний прибуток; податок на нетрудові прибутки
tax loophole on wages and salaries — податок на заробітну плату; податок на фонд заробітної плати
- tax loophole loss carry-backtax loophole on yield of pension scheme assets — податок на прибуток від капіталу, вкладеного у фонд пенсійного забезпечення
- tax loophole loss setoff
- tax loophole management
- tax loophole neutrality
- tax loophole note
- tax loophole object
- tax loophole obligation
- tax loophole office
- tax loophole official
- tax loophole on alcohol
- tax loophole on capital
- tax loophole on commerce
- tax loophole on conveyance
- tax loophole on distributions
- tax loophole on energy
- tax loophole on funds
- tax loophole on imports
- tax loophole on income
- tax loophole on industry
- tax loophole on land
- tax loophole on persons
- tax loophole on tobacco
- tax loophole on trade
- tax loophole on value added
- tax loophole on wealth
- tax loophole overpayment
- tax loophole owed
- tax loophole paid
- tax loophole payable
- tax loophole payment
- tax loophole penalty
- tax loophole period
- tax loophole planning
- tax loophole police
- tax loophole police department
- tax loophole policeman
- tax loophole policy
- tax loophole position
- tax loophole principle
- tax loophole privilege
- tax loophole-privileged
- tax loophole proceeds
- tax loophole progressively
- tax loophole provision
- tax loophole purchaser
- tax loophole qualification
- tax loophole rate
- tax loophole rate schedule
- tax loophole rebate
- tax loophole receipts
- tax loophole receivable
- tax loophole receiver
- tax loophole reduction
- tax loophole reduction deposit
- tax loophole reform
- tax loophole reform bill
- tax loophole refund
- tax loophole refund claim
- tax loophole regulations
- tax loophole relief
- tax loophole remission
- tax loophole reorganization
- tax loophole residency
- tax loophole return
- tax loophole revenue
- tax loophole roll
- tax loophole rule
- tax loophole saving
- tax loophole scale
- tax loophole separately
- tax loophole shelter
- tax loophole-sheltered
- tax loophole stamp
- tax loophole statement
- tax loophole status
- tax loophole strategist
- tax loophole surcharge
- tax loophole system
- tax loophole the costs
- tax loophole threshold
- tax loophole treatment
- tax loophole tribunal
- tax loophole underpayment
- tax loophole unit
- tax loophole verification
- tax loophole violation
- tax loophole withheld
- tax loophole year
- tax loophole yield -
85 propietario
adj.proprietary.m.1 owner, landlord, freeholder, landholder.María propuso su casa para la fiesta Mary proposed her house for the shindig.2 householder, owner.* * *► nombre masculino,nombre femenino1 owner* * *(f. - propietaria)nounowner, proprietor* * *propietario, -a1.ADJ2. SM / F1) (=poseedor) [gen] owner, proprietor/proprietress; [de tierras] landowner2) (=casero) landlord/landlady* * *- ria masculino, femeninoa) ( de comercio) owner, proprietorb) ( de casa) owner, landlord/-ladyc) ( de tierras) landowner* * *= owner, property owner, homeowner, proprietor, proprietary, landlord, landowner.Ex. The owner of the memex, let us say, is interested in the origin and properties of the bow and arrow.Ex. Even with Groome's effort to ease tax burden pressures on individual property owners through industrial development, the tax rate is very steep.Ex. Housed in a Victorian mansion, the library is used most often by new homeowners researching the history of their house.Ex. To sell books is still more special than to sell groceries even though the profits may be pitifully low and to be a bookshop proprietor is a much more middle-class status than is that of grocer, haberdasher or vendor of garden implements.Ex. Authors feel proprietary about their writings, and hope to realise fair income from their sale as do publishers.Ex. This library serves a population displaying all the familiar features of low income, family social and financial crises, juvenile delinquency, and landlord/tenant problems.Ex. In rural areas, too, great variations in wealth exist side by side, from affluent farmers and landowners on the one hand, to extremely low-paid farm workers on the other.----* cambiar de propietario = change + hands.* cambio de propietario = change of hands.* pequeño propietario de tierras = yeoman farmer.* propietario de los derechos de autor = rightholder.* propietario de perrera = poundkeeper.* propietario de plantación = planter.* propietario de una fábrica textil = wool-factor.* propietario de un restaurante = restaurateur.* propietario de vivienda = homeowner.* vasallo propietario de sus tierras = yeoman [yeomen, -pl.].* * *- ria masculino, femeninoa) ( de comercio) owner, proprietorb) ( de casa) owner, landlord/-ladyc) ( de tierras) landowner* * *= owner, property owner, homeowner, proprietor, proprietary, landlord, landowner.Ex: The owner of the memex, let us say, is interested in the origin and properties of the bow and arrow.
Ex: Even with Groome's effort to ease tax burden pressures on individual property owners through industrial development, the tax rate is very steep.Ex: Housed in a Victorian mansion, the library is used most often by new homeowners researching the history of their house.Ex: To sell books is still more special than to sell groceries even though the profits may be pitifully low and to be a bookshop proprietor is a much more middle-class status than is that of grocer, haberdasher or vendor of garden implements.Ex: Authors feel proprietary about their writings, and hope to realise fair income from their sale as do publishers.Ex: This library serves a population displaying all the familiar features of low income, family social and financial crises, juvenile delinquency, and landlord/tenant problems.Ex: In rural areas, too, great variations in wealth exist side by side, from affluent farmers and landowners on the one hand, to extremely low-paid farm workers on the other.* cambiar de propietario = change + hands.* cambio de propietario = change of hands.* pequeño propietario de tierras = yeoman farmer.* propietario de los derechos de autor = rightholder.* propietario de perrera = poundkeeper.* propietario de plantación = planter.* propietario de una fábrica textil = wool-factor.* propietario de un restaurante = restaurateur.* propietario de vivienda = homeowner.* vasallo propietario de sus tierras = yeoman [yeomen, -pl.].* * *la empresa propietaria del teatro the company which owns the theater, the owners of the theatermasculine, feminine1 (de un comercio) owner, proprietorel propietario del restaurante the owner o proprietor of the restaurantes propietario de tres supermercados he owns three supermarkets3 (de tierras) landowner* * *
propietario◊ - ria sustantivo masculino, femenino
propietario,-a sustantivo masculino y femenino owner
' propietario' also found in these entries:
Spanish:
alquilar
- ama
- amo
- arrendar
- propietaria
- arrendamiento
- casero
- dueño
- labrador
- rentar
- tabernero
- vendedor
- viñatero
English:
boss
- homeowner
- house-sit
- institute
- keep
- landlord
- owner
- part-owner
- proprietor
- rent out
- home
* * *propietario, -a♦ adjproprietary♦ nm,f1. [de bienes] owner2. [de cargo] holder* * *m, propietaria f owner;ser propietario de be the owner of* * *propietario, - ria adj: proprietarypropietario, - ria ndueño: owner, proprietor* * *1. (en general) owner2. (de piso o casa) landlord -
86 Steuer
Steuer f 1. IMP/EXP levy; 2. STEUER tax, duty, imposition; 3. WIWI tax • jmdm. eine Steuer auferlegen STEUER impose a tax on sb • von der Steuer befreit sein STEUER be exempt from taxes, be not subject to taxation • von der Steuer freistellen STEUER exempt sb from tax* * *f 1. <Imp/Exp> levy; 2. < Steuer> tax, duty, imposition; 3. <Vw> tax ■ jmdm. eine Steuer auferlegen < Steuer> impose a tax on sb ■ von der Steuer freistellen < Steuer> exempt sb from tax* * *Steuer
tax, (Abgabe) impost, imposition, assessment, lot (Br.), rate (Br.), (Auto) [steering] wheel, (Zoll) customs duty;
• Steuern und Kosten abgezogen clear;
• abzüglich Steuern less taxes;
• einschließlich Steuer tax included;
• frei von Steuern tax-exempt (-free);
• mit Steuern überladen tax-ridden;
• nach Abzug der Steuern after [deduction for] taxes, tax[es] paid;
• von Steuern erdrückt crushed by (burdened with) taxation;
• vor Steuern pretax, less taxes, grossed;
• vor Berücksichtigung (Abzug) der Steuern prior to deduction of taxes, less taxes;
• zuzüglich Steuer plus tax;
• auf den Verbraucher abgewälzte Steuer tax shifted onto the consumer;
• abzuziehende Steuer tax to be deducted;
• allgemeine Steuern general taxes;
• angefallene Steuern accrued taxes;
• angeglichene Steuer (EU) harmonized tax;
• anteilmäßige Steuer pro-rata (proportional) tax;
• aufgehobene Steuer obsolete tax;
• ausgewiesene Steuern declared taxes;
• mit einem höheren Satz berechnete Steuer higher-rate tax;
• im Abzugswege zu bezahlende Steuer tax payable by deduction;
• zu viel bezahlte Steuer excess tax;
• degressive Steuer degressive tax;
• direkte Steuern tax payable direct, assessed (direct) taxes;
• doppelte Steuer double tax;
• drückende Steuern oppressive taxes;
• einbehaltene Steuern taxes withheld;
• vom Parlament eingeführte (beschlossene) Steuern parliamentary taxes;
• nicht eingegangene Steuern tax-collection shortage;
• einheitliche Steuer uniform tax;
• einmalige Steuer non-recurring tax;
• entstandene Steuern taxes incurred;
• erhobene Steuern taxes levied;
• fortlaufend erhobene Steuer tax by stages;
• jährlich erhobene Steuer annual tax;
• im Veranlagungswege erhobene Steuern assessed taxes;
• erträgliche Steuern reasonable taxation;
• fällige Steuern matured taxes, (Bilanz) accrued taxes payable;
• geschätzte Steuer estimated tax;
• gesparte Steuer duty saved;
• gestaffelte Steuer progressive (graduated) tax;
• nach oben gestaffelte Steuer progressive tax;
• gestundete Steuer deferred tax;
• zu viel gezahlte Steuer excess tax;
• harmonisierte Steuern (EU) harmonized taxes;
• harte Steuern grievous taxes;
• hinterzogene Steuer defrauded (evaded) tax;
• hohe Steuern heavy taxes;
• indirekte Steuern expenditure (indirect, outlay, excise) taxes, excise [duty];
• innerstaatliche Steuern internal taxes;
• kommunale Steuern county rates (Br.), local (municipal) taxes (US);
• latente Steuern (Bilanz) deferred taxes;
• laufende Steuern U.K. taxation (Br.);
• negative Steuern negative taxes;
• örtliche Steuern local rates (taxes, US);
• pauschalierte Steuer composition (lump-sum) tax, all-in-one rate;
• progressive Steuer progressive (graduated) tax;
• prohibitive Steuer prohibitive tax;
• regressive Steuer tax on a descending scale;
• rückständige Steuern tax [in] arrears, arrears of taxes, delinquent (US) (back) taxes;
• rückwirkende Steuer regressive tax;
• sonstige Steuern taxes other than federal income (US);
• städtische Steuern rates (Br.), local (municipal, US) taxes;
• vom Pächter zu tragende Steuern taxes payable by the tenant;
• überfällige Steuern back taxes;
• überhöhte (übermäßige) Steuern excessive taxes;
• überzahlte Steuer excess (overpaid) duty;
• umfassende Steuer blanket tax;
• unerhobene Steuer unlevied tax;
• unwirtschaftliche Steuer nuisance tax;
• veranlagte Steuer assessment, assessed (scheduled) tax;
• verdeckte Steuer stealth tax;
• vereinnahmte Steuer tax suffered;
• verschleierte (versteckte) Steuer hidden tax;
• völkerrechtswidrige Steuer illegal tax;
• im Abzugswege zahlbare Steuern tax payable by deduction;
• in Raten zahlbare Steuer duty payable on instalment;
• zu zahlende Steuer assessment, rating (Br.);
• in Naturalien zu zahlende Steuer tax in kind;
• zurückvergütete Steuer refunded tax;
• zusätzliche Steuer additional tax;
• zweckgebundene Steuern apportioned taxes;
• Steuer auf Abfindungen bei vorzeitiger Pensionierung tax on individual retirement arrangement;
• Steuern und Abgaben taxes and dues;
• inländische Steuern und Abgaben internal revenue taxes (US);
• indirekte Steuern auf die Ansammlung von Kapital indirect taxes on the raising of capital;
• Steuern für Ausgaben im privaten Bereich private expenditure taxes;
• Steuer für Devisenausländer non-resident tax;
• Steuern vom Einkommen, vom Ertrag und vom Vermögen taxes on income and property;
• Steuern auf im Ausland angefallene Einkünfte (Erträge) tax on foreign earnings;
• Steuern und sonstige Einkünfte general fund;
• Steuern auf Einkünfte aus selbstständiger Arbeit tax on income or profits from trade, profession or vocation;
• Steuern der EU-Bediensteten tax paid by European civil servants;
• Steuern und Gebühren taxes and fees
• Steuer auf alkoholische Getränke alcoholic beverage tax (Br.), liquor excise tax (US), liquor excise tax (US);
• Steuer auf nicht ausgeschüttete Gewinne undistributed profits tax, accumulated earnings tax (US);
• Steuer auf Grundbesitz general property tax (US);
• Steuer auf kurzfristige Kursgewinne short-term capital gains tax;
• Steuer mit höherem Satz higher-rate tax;
• Steuer mit normalem Steuertarif basic tax rate;
• Steuer auf selbstständige Tätigkeit tax in respect of any profession or vocation;
• Steuern und Umlagen rates and taxes;
• Steuern vom Vermögen tax on capital;
• Steuer auf das bewegliche (persönliche) Vermögen personal tax (US);
• Steuern auf den Wertzuwachs (Doppelbesteuerungsabkommen) taxes on capital appreciation;
• Steuer auf Wettgewinne tax on racing bets;
• Zölle und Steuern customs and excise entries;
• Steuern, Zölle und Abgaben taxes, duties, imposts and excises (US);
• Steuern abführen to pay taxes;
• Steuer gleich vom Ertrag abführen to pay a tax at the source;
• Steuern an die Finanzverwaltung abführen to hand over a tax to the commissioners of the Inland Revenue (Br.);
• Steuer abschaffen to abolish a tax;
• Steuer in Etappen abschaffen to phase out a tax;
• von der Steuer absetzen to deduct from the tax;
• Steuer auf den Kunden abwälzen to pass on (shift) a tax to the customer;
• Steuer anrechnen to impute a tax, (Doppelbesteuerungsabkommen) to credit taxes;
• in USA gezahlte Steuer in der Bundesrepublik anrechnen to allow United States taxes as credit against Federal Republic taxes;
• neue Steuer auferlegen to impose a new tax on the people;
• Steuer wieder aufheben to withdraw (abandon, back down, eliminate) a tax;
• Steuer aufschlüsseln to break down a tax;
• Steuern ausschreiben to levy taxes, to tax (US);
• von der Steuer befreien to frank (exempt, relieve) from a tax;
• Steuern einfach als Geschäftskosten behandeln to treat taxes simply as business expense;
• mit Steuern belasten (belegen) to lay (impose, burden) taxes upon;
• Höhe einer Steuer berechnen to assess (fix, compute the amount of) a tax;
• Steuern bereitstellen to allow (make provisions) for taxation;
• sich über zu hohe Steuern beschweren to grumble at high taxation;
• Steuer beseitigen to abolish a tax;
• Steuern bezahlen to return taxes to the treasury, to pay one’s taxes;
• Steuern nach dem Vermögen bezahlen to pay scot and lot (Br.);
• bei der Steuer in Abzug bringen to relieve;
• Steuer zum Normalsatz in Abzug bringen to deduct income tax at the standard rate from payment;
• Steuer einbehalten to retain a tax;
• Steuer bei der Lohnzahlung einbehalten to withhold a tax from wage payment (US);
• Steuer an der Quelle einbehalten to deduct a tax at source;
• Steuer einführen to impose a tax on the people;
• sich für niedrigere Steuern einsetzen to fight for lower taxes;
• Steuern eintreiben to collect (exact) taxes;
• Steuern einziehen to collect taxes;
• Steuern erheben to raise revenue, to levy (lay) taxes;
• Steuer an der Quelle erheben to levy a tax at the source;
• Steuern erhöhen to increase (raise) the taxes, to raise tax rates;
• Steuer erlassen to remit (abate) a tax;
• Steuer ermäßigen to reduce (lower, cut down) a tax;
• Steuer erstatten to repay (refund) a tax;
• überzahlte Steuer erstatten to refund an excess of tax;
• Steuern festsetzen to assess (graduate) taxes upon;
• Steuer herabsetzen to reduce (lower, abate, cut down) a tax;
• j. zu einer Steuer heranziehen to assess (tax, US) s. o.;
• Steuern hereinholen to get in taxes;
• Steuern hinterziehen to evade [paying] a tax, to defraud the revenue [authorities];
• Steuer auf etw. legen to impose (levy) a tax on s. th., to put (lay) a duty [up]on s. th.;
• größere Geldbeträge für die Steuer aufbringen müssen to have to fork out a lot of money to the collector of taxes;
• Steuer niederschlagen to drop a tax;
• Steuer pauschalieren to compound for a tax;
• Steuer rückvergüten to refund a tax;
• von Steuern befreit sein to be exempt from taxes;
• von der Steuer erfasst sein to be in the tax net;
• von der Steuer schon erfasst sein to have suffered tax;
• mit Steuern verbunden sein to involve taxes;
• Steuern senken to lighten (lower, cut [down]) the taxes;
• Steuern sparen to save on [income] taxes;
• Steuer stunden to defer payment of taxes;
• Steuer überwälzen to shift (pass on) a tax;
• Steuer umgehen to dodge a tax, to avoid payment of a tax;
• Steuern umlegen to apportion taxes;
• der Steuer unterliegen to be taxable (liable to a tax);
• nicht der Steuer unterliegen to be tax-exempt;
• der Steuer unterwerfen to fiscalize;
• nur in der Stadt selbst getätigte Umsätze der Steuer unterwerfen to allocate only receipts from sales within the city for tax purpose;
• Steuer veranlagen to assess a tax;
• Steuer verlangen to charge duty;
• Steuer vermeiden to avoid (dodge) taxes;
• Steuern verpachten to farm out taxes;
• 500 Euro an Steuern zahlen to pay euro 500 in taxes;
• höhere Steuern zahlen to write bigger tax cheques (Br.) (checks, US);
• zu niedrige Steuern zahlen to underpay taxes;
• für Steuern zurückstellen to allow (make provisions) for taxation;
• in Amerika fällige Steuern auf ausländische Einkünfte bis zur Transfermöglichkeit zurückstellen to defer American tax on income from abroad until it is repatriated;
• gezahlte Steuer zurückverlangen to claim tax back;
• Steuer-ABC taxation primer;
• Steuerabgabe levy. -
87 taxation
tækˈseɪʃən сущ.
1) обложение налогом;
налогообложение;
взимание налога double taxation increase of taxation supplementary taxation
2) размер, сумма налога heavy taxation
3) доход от налогообложения
4) юр. установление размера судебных издержек обложение налогом;
налогообложение;
взимание налога - double * двойное обложение - increase of *, supplementary * повышение налогов;
рост налогового бремени размер налога - heavy * большие налоги доход от налогообложения (юридическое) установление размера судебных издержек (лесохозяйственное) таксация;
определение ежегодного прироста древесины assessed ~ налогообложение business ~ налогообложение предпринимателя business ~ налогообложение торгово-промышленного предприятия capital gains ~ обложение налогом прироста капитала city ~ обложение муниципальным налогом company ~ налогообложение компании company ~ налогообложение компаний consumer ~ налогообложение потребителя cooperative ~ совместное налогообложение corporate ~ налогообложение корпорации cumulative ~ совокупное налогообложение current ~ действующее налогообложение deferred ~ отсроченная уплата налогов deferred ~ отсроченное налогообложение direct ~ прямое налогообложение double ~ двойное налогообложение double ~ convention соглашение о защите от двойного налогообложения dual ~ двойное налогообложение energy ~ налогообложение энергоресурсов exemption from ~ освобождение от налогообложения faculty principle of ~ факультативный принцип налогообложения fair ~ справедливое налогообложение graduated ~ прогрессивное налогообложение group ~ налогообложение группы компаний incentive ~ стимулирующее налогообложение income ~ обложение подоходным налогом indirect ~ косвенное налогообложение institutional ~ установленное налогообложение intermunicipal ~ межмуниципальное налогообложение joint ~ общее налогообложение land ~ земельная таксация land ~ таксация земли land value ~ налогообложение стоимости земли local ~ местное налогообложение municipal ~ муниципальное налогообложение national ~ государственное налогообложение progressive ~ прогрессивное налогообложение property ~ налогообложение имущества regressive ~ регрессивное налогообложение specific ~ специальное налогообложение spouse ~ взимание налогов с одного из супругов state ~ государственное налогообложение supplementary ~ дополнительное налогоообложение taxation взимание налогов ~ налогообложение ~ обложение налогом;
взимание налога ~ размер, сумма налога ~ таксация (судебных издержек) Taxation: Taxation: ~ of Foundations Act Закон о налогообложении общественных фондов taxation: taxation: ~ of income взимание подоходного налога ~ of capital налогообложение капитала ~ of capital gains on bonds налогообложение дохода от облигаций ~ of capital gains on securities налогообложение дохода от ценных бумаг ~ of capital gains on shares налогообложение дохода от акций ~ of capital yield налогообложение дохода от капитала ~ of consumption налогообложение потребления ~ of corporations налогообложение корпораций ~ of costs налогообложение затрат ~ of costs таксация судебных издержек ~ of foundations налогообложение общественных фондов taxation: ~ of income взимание подоходного налога ~ of income and property налогообложение доходов и имущества ~ of motor vehicles налогообложение автотранспортных средств ~ of pensions налогообложение пенсий ~ of profit взимание налога на прибыли ~ of profit from sale of real property взимание налога на прибыли от продажи недвижимости ~ of property налогообложение имущества ~ of real estate налогообложение недвижимого имущества ~ of real property налогообложение недвижимого имущества ~ of shareholders налогообложение акционеров ~ of trusts налогообложение доверительных фондов ~ on real estate and working assets налогообложение недвижимости и оборотного капиталаБольшой англо-русский и русско-английский словарь > taxation
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88 taxation
[tækˈseɪʃən]assessed taxation налогообложение business taxation налогообложение предпринимателя business taxation налогообложение торгово-промышленного предприятия capital gains taxation обложение налогом прироста капитала city taxation обложение муниципальным налогом company taxation налогообложение компании company taxation налогообложение компаний consumer taxation налогообложение потребителя cooperative taxation совместное налогообложение corporate taxation налогообложение корпорации cumulative taxation совокупное налогообложение current taxation действующее налогообложение deferred taxation отсроченная уплата налогов deferred taxation отсроченное налогообложение direct taxation прямое налогообложение double taxation двойное налогообложение double taxation convention соглашение о защите от двойного налогообложения dual taxation двойное налогообложение energy taxation налогообложение энергоресурсов exemption from taxation освобождение от налогообложения faculty principle of taxation факультативный принцип налогообложения fair taxation справедливое налогообложение graduated taxation прогрессивное налогообложение group taxation налогообложение группы компаний incentive taxation стимулирующее налогообложение income taxation обложение подоходным налогом indirect taxation косвенное налогообложение institutional taxation установленное налогообложение intermunicipal taxation межмуниципальное налогообложение joint taxation общее налогообложение land taxation земельная таксация land taxation таксация земли land value taxation налогообложение стоимости земли local taxation местное налогообложение municipal taxation муниципальное налогообложение national taxation государственное налогообложение progressive taxation прогрессивное налогообложение property taxation налогообложение имущества regressive taxation регрессивное налогообложение specific taxation специальное налогообложение spouse taxation взимание налогов с одного из супругов state taxation государственное налогообложение supplementary taxation дополнительное налогоообложение taxation взимание налогов taxation налогообложение taxation обложение налогом; взимание налога taxation размер, сумма налога taxation таксация (судебных издержек) Taxation: Taxation: taxation of Foundations Act Закон о налогообложении общественных фондов taxation: taxation: taxation of income взимание подоходного налога taxation of capital налогообложение капитала taxation of capital gains on bonds налогообложение дохода от облигаций taxation of capital gains on securities налогообложение дохода от ценных бумаг taxation of capital gains on shares налогообложение дохода от акций taxation of capital yield налогообложение дохода от капитала taxation of consumption налогообложение потребления taxation of corporations налогообложение корпораций taxation of costs налогообложение затрат taxation of costs таксация судебных издержек taxation of foundations налогообложение общественных фондов taxation: taxation of income взимание подоходного налога taxation of income and property налогообложение доходов и имущества taxation of motor vehicles налогообложение автотранспортных средств taxation of pensions налогообложение пенсий taxation of profit взимание налога на прибыли taxation of profit from sale of real property взимание налога на прибыли от продажи недвижимости taxation of property налогообложение имущества taxation of real estate налогообложение недвижимого имущества taxation of real property налогообложение недвижимого имущества taxation of shareholders налогообложение акционеров taxation of trusts налогообложение доверительных фондов taxation on real estate and working assets налогообложение недвижимости и оборотного капитала -
89 налог
эк.tax, levy, impositionвводить налог — to introduce / to impose a tax / to lay on / to decree / to order an imposition
взимать налог — to collect / to levy a tax
облагать налогом — to tax, to impose / to levy / to lay a tax / duties (on)
облагать слишком высоким / чрезмерным налогом — to overtax
платить налог — to pay a tax / an imposition
снижать / сокращать налоги — to cut down / to abate taxes
освободить дипломатического агента от уплаты личных налогов — to exempt the diplomatic agent from all personal taxes
подушный налог — capitation / head / poll tax
прямые налоги — direct / assessed taxes
свободный от налога — tax-exempt, tax-free
бремя налогов — burden / incidence of taxation
налог на движимое имущество — personal estate / property tax
налог на недвижимое имущество — property / real estate tax
налог на предпринимательскую деятельность — tax on employment, business tax
налог на сверхприбыль — excess profits levy / tax
налог на частный доход (источник которого находится в государстве пребывания) — tax on private income (from the receiving state)
подлежащий обложению налогом — chargeable, taxable
освобождение от налогов — exemption / immunity from taxation, tax exemption, waiving of taxes
предоставить право на освобождение от налогов в силу международного обычая — to give tax exemption as an act of courtesy
снижение налога — tax cut / reduction
освобождение от уплаты налога — tax exemption / remission, exemption from / remission of tax, immunity from taxation
уклоняться от уплаты налога — to evade / to dodge a tax
лицо (физическое или юридическое), незаконно уклоняющееся от уплаты налогов — tax evader / dodger
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90 Einkommensteuer
Einkommensteuer f (ESt) (Deu) STEUER income tax • vom Unternehmen gezahlte Körperschaftsteuer auf die Einkommensteuer des Aktionärs anrechnen STEUER credit the corporation tax paid by the company against the shareholder’s income tax (Vollanrechnungsverfahren = full imputation system) • zur Einkommensteuer veranlagen STEUER assess income tax* * *f (ESt) < Steuer> Deu income tax ■ vom Unternehmen gezahlte Körperschaftsteuer auf die Einkommensteuer des Aktionärs anrechnen < Steuer> credit the corporation tax paid by the company against the shareholder's income tax (Anrechnungsverfahren)* * *Einkommensteuer
[federal (individual, US)] income tax, normal (personal income) tax (US);
• bei der Veranlagung der Einkommensteuer in levying income tax;
• zum Grundtarif (im unteren Proportionalbereich) anfallende Einkommensteuer basic-rate income tax;
• mit einem höheren Tarif anfallende Einkommensteuer higher-rate income tax;
• fällige Einkommensteuer income tax accrued;
• gestaffelte (progressive) Einkommensteuer graduated income tax;
• gesamt gezahlte Einkommensteuer gross income tax;
• hinterzogene Einkommensteuer evaded income tax;
• nachgezahlte Einkommensteuer conscience money (Br.);
• negative Einkommensteuer negative (reserve) income tax;
• veranlagte Einkommensteuer assessed (individual, US) income tax;
• zurückgestellte Einkommensteuern deferred national taxes on income;
• Einkommensteuer auf das selbst genutzte Eigenheim schedule tax on owner-occupied house;
• Einkommensteuer für Freiberufler self-employment tax (US);
• Einkommensteuer auf ausgeschüttete Gewinne income tax on profit distributed;
• Einkommensteuer im unteren Proportionalbereich basis rate income tax;
• Einkommensteuer und Vermögenssteuer taxes on income and property;
• von der Einkommensteuer befreien to exempt from income tax;
• Einkommensteuer einbehalten to withhold income-tax;
• der Einkommensteuer gänzlich entgehen to escape the income tax net;
• Einkommensteuer erheben to tax income;
• Einkommensteuer festsetzen to value an income;
• Einkommensteuer hinterziehen to cheat on one’s income tax;
• der Einkommensteuer unterliegen to be liable to income tax, to be subject to income taxation;
• zur Einkommensteuer veranlagen to levy by direct assessment, to make an income-tax assesment;
• zehnprozentige Erhöhung der Einkommensteuer vornehmen to increase income tax by 10 per cent;
• völlig von der Einkommensteuer freigestellt werden to be removed from the income-tax rolls entirely;
• Einkommensteuerabgabe income-tax preparation;
• Einkommensteuerabgabepflicht filing status;
• Einkommensteuerabteilung income-tax division (US), inland revenue section (Br.);
• Einkommensteuerabzug income-tax deduction. -
91 vivir
v.1 to live, to live on.vivió noventa años she lived for ninety yearsalcanzar o dar para vivir to be enough to live on (sujeto: sueldo, pensión)vivir de to live on o offvivir para algo/alguien to live for something/somebodyno dejar vivir a alguien not to give somebody any peace¿quién vive? who goes there?vivir para ver who'd have thought it?Vivir la vida Enjoy life.2 to be alive (estar vivo).todavía vive he's still alive3 to live through.he vivido momentos difíciles I've gone through o had some difficult times4 to keep on, to keep all the time.Ella vive trabajando She keeps working all the time [keeps on working].He keeps working all the time [keeps on working] Él vive trabajando.5 to enjoy.Vivir la vida Enjoy life.* * *1 (tener vida) to live; (estar vivo) to be alive■ ¿vive aún? is she still alive?2 (habitar) to live3 (mantenerse) to live, live on, make a living1 (pasar por, experimentar) to live through, go through, experience1 living, life\hay que seguir viviendo life must go onir viviendo to get by, manageno dejar vivir a alguien figurado to give somebody a hard timesaber vivir to enjoy lifeviven de milagro figurado it's a wonder they're still alivevivir a cuerpo de rey figurado to live like a kingvivir a lo grande familiar to live it up, live in stylevivir de to live onvivir de ilusiones to live in a dream worldvivir de sus ahorros to live off one's savingsvivir del aire figurado to live on fresh airvivir del cuento familiar not to know what hard work is, never to have earned an honest penny¡viva el rey! long live the king!¡vivan los novios! three cheers for the bride and groom!y vivieron felices y comieron perdices and they all lived happily ever aftervivir para algo to live for something■ vive para la música he lives for music, music is his whole lifegente de mal vivir shady characters* * *verb1) to live2) be alive3) reside4) go through* * *1. VI1) (=estar vivo) to livelos elefantes viven muchos años — elephants live long lives, elephants live for many years
•
todavía vive — he's still alive2) (=pasar la vida) to livesolo vive para la música — music is her whole life, she only lives for music
desde que me subieron el sueldo no vivo tan mal — since I had a pay rise I haven't been that badly off
cuerpo 1), Dios 2)en este país se vive bien — people live well in this country, people have a good life in this country
3) (=disfrutar de la vida)•
no dejar vivir a algn, su marido no la deja vivir — her husband is always on at her *, her husband doesn't give her a moment's peace•
saber vivir — to know how to live4) (=habitar) to live¿vives sola? — do you live on your own?
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viven juntos — (como pareja) they live together; (compartiendo casa) they live together, they share a house (together)5) (=subsistir)la fotografía no me da para vivir — I can't make o earn a living from photography, photography doesn't give me enough to live on
•
vivir de algo — to live on sth•
vivir de las rentas — (lit) to have a private incomeaire 1)publicó un libro hace años y desde entonces vive de las rentas — years ago he published a book and he's lived off it o lived on the strength of it ever since
6) (=durar) [recuerdo] to live, live on; [prenda, objeto] to lastsu recuerdo siempre vivirá en nuestra memoria — his memory will always be with us, his memory will live on in our minds
7) (Mil)¿quién vive? — who goes there?
¡viva! — hurray!
¡viva el rey! — long live the king!
¡vivan los novios! — (here's) to the bride and groom!
2. VT1) (=experimentar) [+ guerra, periodo difícil] to live through, go throughtú dedícate a vivir la vida — go ahead and live life to the full o get the most out of life
2) (=sentir) to experienceparece que estoy viviendo ese momento otra vez — it's as if I were o was experiencing that moment all over again
3.SM (=forma de vida) (way of) life•
de mal vivir, una mujer de mal vivir — a loose woman* * *Imasculino (way of) lifeII 1.de mal vivir: una mujer de mal vivir a loose woman; es gente de mal vivir — they are all undesirable characters
verbo intransitivo1) ( estar vivo) to be alive¿quién vive? — (Mil) who goes there?
2)a) ( pasar la vida)vivir para algo/alguien — to live for something/somebody
no dejar vivir a alguien: los dolores de cabeza no la dejan vivir the headaches are making her life a misery; este niño no me deja vivir this child doesn't give me a moment's peace; vivir para ver! who would believe o credit it!; vive y deja vivir — live and let live
b) ( gozar de la vida) to live3) ( subsistir)viven de la pesca — they live from o by fishing
vivir de ilusiones — to live on dreams o hopes
4) ( residir) to livevive solo — he lives alone o on his own
5) (como interj)2.vivir vta) ( pasar por)b) <personaje/música> to livec) < vida> to live* * *= live, dwell, board.Ex. This is a story about a thirteen-year-old boy who lives in New York and is so often the victim of street bullies that he hides in the subway, where he manages to make a home for himself.Ex. He will dwell in the church that is built by martyrs fighting for justice, by children starving of hunger, by mothers and fathers walking the streets of misery.Ex. When she first arrived she was boarding with friends until she found a place to rent.----* alegría de vivir = joie de vivre.* aprender a vivir con Algo = learn + to live with + Nombre.* arte de vivir, el = art of living, the.* cambiar de forma de vivir = turn + Posesivo + life around.* ciudad donde viven principalmente jubilados = retirement town.* como vivir en un escaparate = like being in a (gold)fish bowl.* continuar viviendo = live on.* convivir = coexist [co-exist].* de ilusiones vive el hombre = We are such stuff as dreams are made on.* de mal vivir = disreputable.* derecho a vivir = right to live.* dicha de vivir = joie de vivre.* en un sinvivir = on tenterhooks.* estar sin vivir = be worried stiff (about), be worried sick.* seguir viviendo = live on.* sólo se vive una vez = you only live once.* vive y deja vivir = live and let live.* vivir acomodadamente = live off + the fat of the land.* vivir a cuerpo de rey = live like + a king, live in + the lap of luxury.* vivir al borde de la pobreza = live on + the poverty line.* vivir al margen de = live on + the fringes of.* vivir amancebados = live in + sin.* vivir asustado = live in + fear.* vivir atemorizado = live in + fear.* vivir cerca = live + locally.* vivir como un rey = live like + a king.* vivir con = live with.* vivir con la conciencia limpia = live with + a clear conscience.* vivir con la conciencia tranquila = live with + a clear conscience.* vivir con lo justo = live on + a shoestring (budget).* vivir con lo mínimo = live on + a shoestring (budget).* vivir con lo puesto = live on + a shoestring (budget).* vivir con miedo = live in + fear.* vivir de = live off, live on.* vivir de acuerdo con + Posesivo + ideales = live up to + Posesivo + ideals.* vivir de las rentas = live off + the fat of the land.* vivir de la tierra = live off + the land.* vivir del campo = live off + the land.* vivir del cuento = live off + the fat of the land.* vivir de nuevo = relive.* vivir de prestado = live on + borrowed time.* vivir despreocupadamente = coast along, live without + worries.* vivir en = live in.* vivir en (el) pecado = live in + sin.* vivir en el umbral de la pobreza = live on + the poverty line.* vivir en la calle = take to + the road.* vivir en la localidad = live + locally.* vivir en la miseria = live in + squalor, walk + the streets of misery, live in + penury.* vivir en la penuria = live in + penury.* vivir en la pobreza = walk + the streets of misery.* vivir en las nubes = be in cloud cuckoo land, live in + cloud cuckoo land.* vivir en libertad = live in + freedom.* vivir en otro mundo = live in + cloud cuckoo land.* vivir en paz = live in + peace.* vivir en un mundo aparte = inhabit + a world of + Posesivo + own.* vivir feliz = live + happily.* vivir felizmente = live + happily.* vivir intensamente = live + life to the full.* vivir la vida al máximo = live + life to the full.* vivir mundo = see + life, see + the world.* vivir peligrosamente = live + dangerously, live + dangerously close to the edge.* vivir pendiendo de un hilo = live on + the line.* vivir siempre pendiente de la hora = live by + the clock.* vivir sin = live without.* vivir sin dar golpe = live off + the fat of the land.* vivir sin preocupaciones = live without + worries.* volver a vivir = relive.* * *Imasculino (way of) lifeII 1.de mal vivir: una mujer de mal vivir a loose woman; es gente de mal vivir — they are all undesirable characters
verbo intransitivo1) ( estar vivo) to be alive¿quién vive? — (Mil) who goes there?
2)a) ( pasar la vida)vivir para algo/alguien — to live for something/somebody
no dejar vivir a alguien: los dolores de cabeza no la dejan vivir the headaches are making her life a misery; este niño no me deja vivir this child doesn't give me a moment's peace; vivir para ver! who would believe o credit it!; vive y deja vivir — live and let live
b) ( gozar de la vida) to live3) ( subsistir)viven de la pesca — they live from o by fishing
vivir de ilusiones — to live on dreams o hopes
4) ( residir) to livevive solo — he lives alone o on his own
5) (como interj)2.vivir vta) ( pasar por)b) <personaje/música> to livec) < vida> to live* * *= live, dwell, board.Ex: This is a story about a thirteen-year-old boy who lives in New York and is so often the victim of street bullies that he hides in the subway, where he manages to make a home for himself.
Ex: He will dwell in the church that is built by martyrs fighting for justice, by children starving of hunger, by mothers and fathers walking the streets of misery.Ex: When she first arrived she was boarding with friends until she found a place to rent.* alegría de vivir = joie de vivre.* aprender a vivir con Algo = learn + to live with + Nombre.* arte de vivir, el = art of living, the.* cambiar de forma de vivir = turn + Posesivo + life around.* ciudad donde viven principalmente jubilados = retirement town.* como vivir en un escaparate = like being in a (gold)fish bowl.* continuar viviendo = live on.* convivir = coexist [co-exist].* de ilusiones vive el hombre = We are such stuff as dreams are made on.* de mal vivir = disreputable.* derecho a vivir = right to live.* dicha de vivir = joie de vivre.* en un sinvivir = on tenterhooks.* estar sin vivir = be worried stiff (about), be worried sick.* seguir viviendo = live on.* sólo se vive una vez = you only live once.* vive y deja vivir = live and let live.* vivir acomodadamente = live off + the fat of the land.* vivir a cuerpo de rey = live like + a king, live in + the lap of luxury.* vivir al borde de la pobreza = live on + the poverty line.* vivir al margen de = live on + the fringes of.* vivir amancebados = live in + sin.* vivir asustado = live in + fear.* vivir atemorizado = live in + fear.* vivir cerca = live + locally.* vivir como un rey = live like + a king.* vivir con = live with.* vivir con la conciencia limpia = live with + a clear conscience.* vivir con la conciencia tranquila = live with + a clear conscience.* vivir con lo justo = live on + a shoestring (budget).* vivir con lo mínimo = live on + a shoestring (budget).* vivir con lo puesto = live on + a shoestring (budget).* vivir con miedo = live in + fear.* vivir de = live off, live on.* vivir de acuerdo con + Posesivo + ideales = live up to + Posesivo + ideals.* vivir de las rentas = live off + the fat of the land.* vivir de la tierra = live off + the land.* vivir del campo = live off + the land.* vivir del cuento = live off + the fat of the land.* vivir de nuevo = relive.* vivir de prestado = live on + borrowed time.* vivir despreocupadamente = coast along, live without + worries.* vivir en = live in.* vivir en (el) pecado = live in + sin.* vivir en el umbral de la pobreza = live on + the poverty line.* vivir en la calle = take to + the road.* vivir en la localidad = live + locally.* vivir en la miseria = live in + squalor, walk + the streets of misery, live in + penury.* vivir en la penuria = live in + penury.* vivir en la pobreza = walk + the streets of misery.* vivir en las nubes = be in cloud cuckoo land, live in + cloud cuckoo land.* vivir en libertad = live in + freedom.* vivir en otro mundo = live in + cloud cuckoo land.* vivir en paz = live in + peace.* vivir en un mundo aparte = inhabit + a world of + Posesivo + own.* vivir feliz = live + happily.* vivir felizmente = live + happily.* vivir intensamente = live + life to the full.* vivir la vida al máximo = live + life to the full.* vivir mundo = see + life, see + the world.* vivir peligrosamente = live + dangerously, live + dangerously close to the edge.* vivir pendiendo de un hilo = live on + the line.* vivir siempre pendiente de la hora = live by + the clock.* vivir sin = live without.* vivir sin dar golpe = live off + the fat of the land.* vivir sin preocupaciones = live without + worries.* volver a vivir = relive.* * *life, way of lifede mal vivir: una mujer de mal vivir a loose womanse juntó con gente de mal vivir he took up with some lowlife o with some shady characters o with some undesirable characters ( colloq)viA (estar vivo) to be alive¿tu abuelo todavía vive? is your grandfather still alive?su recuerdo vivirá siempre entre nosotros his memory will live for ever among us¿quién vive? ( Mil) who goes there?B1(pasar la vida): vive ilusionada pensando que él volverá she spends her life dreaming that he'll come backsólo vive para la danza she lives for dancing, dancing is her whole lifeno me deja vivir tranquila or en paz he won't leave me alone o let me be¡vivir para ver! who would believe o credit it!vive y deja vivir live and let live2 (gozar de la vida) to live¡tú sí que sabes vivir! you certainly know how to live!siempre ha cuidado a su padre, realmente no ha vivido she has always looked after her father, she hasn't really had a life of her ownC(subsistir): la pintura no da para vivir you can't make a living from paintingviven con honradez they make an honest livingvive por encima de sus posibilidades she is living beyond her meanscon ese sueldo no le llega para vivir that salary isn't enough (for him) to live on, he can't make ends meet on that salaryvivir DE algo to live ON sthno sé de qué viven I don't know what they live onvive de las rentas he lives on the income from his property ( o shares etc), he has a private income ( dated)viven de la caridad they live on charityviven de la pesca they live from o by fishing, they make their living from o by fishingno puedes seguir viviendo de ilusiones you can't go on living a dreamD (residir) to liveviven en el campo they live in the countryhace tres años que vive en Rancagua she's lived in Rancagua for three years, she's been living in Rancagua for three yearsvive solo he lives alone o on his ownE ( como interj):¡viva el Rey! long live the King!¡vivan los novios! three cheers for the bride and groom!mañana no habrá clase — ¡viva! there will be no lessons tomorrow — hurray!■ vivirvt1(pasar por): vivimos momentos difíciles we're living in difficult times, these are difficult times we're living inlos que vivimos la guerra those of us who lived through the warel país ha vivido otra semana de violentos enfrentamientos the country has seen o experienced another week of violent clashes2 ‹papel/música› to live3 ‹vida› to live* * *
vivir ( conjugate vivir) verbo intransitivo
1 ( en general) to live;◊ vive solo he lives alone o on his own;
vivir para algo/algn to live for sth/sb;
vivir en paz to live in peace;
la pintura no da para vivir you can't make a living from painting;
el sueldo no le alcanza para vivir his salary isn't enough (for him) to live on;
vivir de algo ‹ de la caridad› to live on sth;
‹del arte/de la pesca› to make a living from sth;
ver tb◊ renta
2 ( estar vivo) to be alive
3 ( como interj):◊ ¡viva el Rey! long live the King!;
¡vivan los novios! three cheers for the bride and groom!;
¡viva! hurray!
verbo transitivoa) ( pasar por):
los que vivimos la guerra those of us who lived through the war
vivir
I verbo intransitivo
1 (tener vida) to live: vivió ochenta años, she lived to be eighty
¡aún vive!, he's still alive!
2 (estar residiendo) to live: viven en Australia, they live in Australia
3 (en la memoria) su recuerdo aún vive en nosotros, our memories of him still live on
4 (subsistir) no es suficiente para vivir, it's not enough to live on
esa gente vive de la caza, those people live from o by hunting
5 (convivir) viven juntos desde hace muchos años, they've been living together for years
II vtr (pasar una experiencia) to live through
III sustantivo masculino
1 life, living
2 (una persona) de mal vivir, loose, disreputable
♦ Locuciones: dejar vivir a alguien, (no molestar) vive y deja vivir, live and let live; familiar no vivir alguien, (preocupación, angustia) desde que tiene esa grave enfermedad, sus padres no viven, his parents have been in a state of anxiety since he's had this serious illness; familiar vivir la vida alguien, (libertad, ociosidad) ha acabado la carrera y ahora se dedica a vivir la vida, now he's finished his university studies he's going to enjoy life
' vivir' also found in these entries:
Spanish:
bien
- compensar
- cuento
- esencial
- hacer
- invitar
- lema
- momento
- ni
- obligar
- pachá
- pareja
- parejo
- poblar
- renta
- salto
- sopa
- vida
- barato
- caridad
- desahogo
- holgura
- incómodo
- junto
- justo
- mujer
- paz
- plenitud
- sí
- siempre
English:
board
- bread line
- day
- drawback
- dread
- freewheel
- hang out
- inexpensively
- land
- leave behind
- live
- live in
- live off
- live through
- outskirts
- previous
- pros and cons
- reside
- rough
- scrounge
- shack up
- simply
- sponge off
- sponge on
- stay
- stick
- style
- beyond
- boom
- bread
- downtown
- dwell
- fringe
- inhabit
- living
- lodging
- man
- move
- other
- sleep
- subsistence
- survive
- will
* * *♦ vi1. [tener vida, existir] to live;vivió noventa años she lived for ninety years;vivir para algo/alguien to live for sth/sb;sólo vive para trabajar/para su hija she only lives for her work/for her daughter;¡esto no es vivir! this is no way to live!, this is no sort of a life!;no dejar vivir a alguien not to give sb any peace;su recuerdo vivirá eternamente his memory will live forever;vivir bien [en armonía] to be happy;¿quién vive? who goes there?;vivir para ver who'd have thought it?2. [estar vivo] to be alive;todavía vive she's still alive or living;su padre ya no vive her father is no longer alive3. [residir] to live;¿dónde vives? where do you live?;vivo con mis padres I live with my parents;en el tercero no vive nadie the third floor is unoccupied;vivir solo to live alone o on one's own;viven en pareja they live together4. [subsistir]vivir bien [económicamente] to live well;con lo que saco de las clases no me alcanza para vivir what I earn from teaching isn't enough for me to live on o isn't enough to make ends meet;¿da para vivir esto de la pintura? can you make a living from painting?;vivir de to live on;viven de un solo sueldo/de lo que les da el Estado they live off a single income/off the state;viven de la agricultura they make their living from farming♦ vt1. [experimentar] to experience, to live through;vivió la guerra he lived through the war;he vivido momentos difíciles I've gone through o had some difficult times;se vivieron momentos de tensión en las gradas there were some moments of tension on the terraces2. [sentir] to live;cuando se pone a bailar se nota que lo vive you can tell she really lives it when she's dancing♦ nmes un amante del buen vivir he enjoys the good life* * *I v/t live through, experienceII v/i live;vivir de algo live on sth;no tienen con qué vivir they don’t have enough to live on;vivir al día live from day to day;irse a vivir a go to live in;no dejar vivir a alguien fig not let s.o. breathe;¡vivir para ver! who would have believed it!;¿quién vive? who goes there?;¡viva la república! - ¡viva! long live the republic! - hurrah!III m way of life* * *vivir vi1) : to live, to be alive2) subsistir: to subsist, to make a living3) residir: to reside4) : to spend one's lifevive para trabajar: she lives to work5)vivir de : to live onvivir vt1) : to livevivir su vida: to live one's life2) experimentar: to go through, to experiencevivir nm1) : life, lifestyle2)de mal vivir : disreputable* * *vivir vb1. (residir) to live¿dónde vives? where do you live?2. (tener vida) to be alive3. (mantenerse) to live¡vivan los novios! three cheers for the bride and groom! -
92 produit
produit [pʀɔdyi]masculine noun• le produit de la collecte sera donné à une bonne œuvre the proceeds from the collection will be given to charity* * *pʀɔdɥinom masculin1) ( article) productdes produits — gén goods, products; Agriculture produce [U]
produits agricoles — agricultural ou farm produce [U]
le produit de la vente — the proceeds (pl) of the sale
3) ( résultat) ( de recherche) result; (d'activité, état, de hasard) productc'est un pur produit des médias — he's/she's a media creation
4) Biologie, Chimie, Physique product5) Mathématique product•Phrasal Verbs:* * *pʀɔdɥi, it produit, -e1. ppSee:2. nm(= résultat) productC'est un pur produit de la société de consommation. — He's an archetypal product of the consumer society.
* * *produit nm1 ( article) product; des produits gén goods, products; Agric produce ¢; produit végétal/alimentaire/surgelé/pharmaceutique vegetable/food/frozen/pharmaceutical product; produits alimentaires foodstuffs; produits agricoles agricultural ou farm produce; produits laitiers/pétroliers dairy/petroleum products;2 Fin ( revenu) income; ( bénéfice) profit; vivre du produit de son travail to live on the income from one's work; vivre du produit de sa terre to live off the land; vivre du produit de ses investissements to live on the income from one's investments; vivre du produit de ses biens to live on the income from one's property; le produit de la vente the proceeds (pl) of the sale;3 ( résultat) ( de recherche) result; (d 'activité, état, de hasard) product; c'est le produit de ton imagination it's a figment of your imagination; c'est un pur produit des médias he's/she's a media creation; c'est un pur produit des années 90 he's/she's very much a product of the 90s;4 Biol, Chimie, Phys product; un produit chimique a chemical; produit de combustion product of combustion; produit de décomposition product of decomposition; produit de substitution product of substitution; produit de fission/fissile fission/fissile product;5 Math product; le produit de deux nombres the product of two numbers.produit d'assurance insurance product; produit de base ( aliment) staple food; produit de beauté beauty product; produit chimique chemical; produit de consommation courante consumer product; produit de contraste Méd contrast medium; produit dérivé by-product; produit d'entretien cleaning product, household product; produit d'épargne savings product; produit financier financial product; produit fini finished product; produit intérieur brut, PIB gross domestic product, GDP; produit de luxe luxury product; produit manufacturé manufactured product; produit de marque Comm branded article; produit national brut, PNB gross national product, GNP; produit de substitution substitute.[prɔdyi] nom masculinproduit brut/fini raw/finished productproduits de grande consommation ou de consommation courante consumer goodsproduits alimentaires food, foodstuffsles produits de beauté cosmetics, beauty productsproduits de luxe luxury goods ou articlesproduits pharmaceutiques drugs, pharmaceuticals, pharmaceutical productsle produit d'une matinée de travail the result ou product of a morning's work3. [bénéfice] profit4. FINANCE5. ÉCONOMIE -
93 Bruttoeinkommen
Bruttoeinkommen n 1. PERS gross earnings; 2. RW gross income, gross revenue* * ** * *Bruttoeinkommen
gross earnings (income), pretax income;
• gewerbliches Bruttoeinkommen gross income from business;
• steuerpflichtiges Bruttoeinkommen gross earnings (income), pretax income, adjusted gross income (US);
• Bruttoeinkommen aus unselbstständiger Arbeit gross income from wages and salaries;
• Bruttoeinkommen aus Unternehmertätigkeit entrepreneurial income;
• Bruttoeinkommen aus Vermögen property income;
• Bruttoeinkommensteuer gross income tax. -
94 Kapital
Kapital n 1. FIN assets, capital, funds; principal (Kapitalsumme, z. B. Kapital + Zinsen = principal + interest); 2. RECHT corpus • aus etw. Kapital schlagen FIN cash in on sth • das Kapital herabsetzen RW write down the capital (Sanierung; Synonym: einen Kapitalschnitt vornehmen) • in etw. Kapital stecken FIN inject funds into sth, pump funds into sth • in Kapital umwandeln FIN, WIWI to capitalize • Kapital auflösen FIN unlock funds • Kapital aufnehmen BANK, RW, WIWI raise capital • Kapital erhöhen WIWI increase capital, reinforce capital • Kapital in etw. stecken FIN inject funds into sth, pump funds into sth • Kapital verbrennen BÖRSE, FIN, MGT (infrml) burn capital (Kapital vernichten) • Kapital vernichten 1. BÖRSE, FIN, MGT (infrml) burn capital; 2. WIWI destroy capital • Kapital verwässern BANK, FIN, RW dilute capital* * *n 1. < Finanz> assets, capital, funds; 2. < Recht> corpus ■ aus etw. Kapital schlagen < Finanz> cash in on sth ■ in etw. Kapital stecken < Finanz> inject funds into sth, pump funds into sth ■ in Kapital umwandeln <Finanz, Vw> to capitalize ■ Kapital auflösen < Finanz> unlock funds ■ Kapital erhöhen <Vw> increase capital, reinforce capital ■ Kapital verbrennen infrml <Börse, Finanz, Mgmnt> Kapital vernichten burn capital infrml ■ Kapital vernichten 1. <Börse, Finanz, Mgmnt> burn capital infrml ; 2. <Vw> destroy capital ■ Kapital verwässern <Bank, Finanz, Rechnung> dilute capital* * *Kapital
capital, (Eigenkapital von Kapital- und Personengesellschaft) equity [capital], proprietary capital, proprietorship (US), net worth (US), capital ownership (US), (Geldmittel) funds, means, resources, (Grundkapital einer AG) authorizied capital stock (US) (share capital, Br.), [joint] stock (Br.), stock (corporate) capital (US), (Kapitalmacht) moneyed interest, capitalists, (zum Unterschied von Zinsen) principal;
• aus dem Kapital gezahlt paid out of capital;
• mit herabgesetztem Kapital (Aktiengesellschaft) and reduced;
• Ertrag abwerfendes Kapital income-producing property;
• amortisiertes Kapital sunk (redeemed) capital;
• angegebenes Kapital declared capital;
• angelegtes Kapital funded (invested, investment) capital;
• im Ausland angelegtes Kapital capital invested abroad;
• in Grundstücken (Grundbesitz, Immobilien) angelegtes Kapital capital invested in real property, property (real, US) capital;
• langfristig angelegtes Kapital long-term funded capital, investment spending;
• nicht angelegtes Kapital idle money;
• verzinslich angelegtes Kapital interest-bearing capital;
• anlagesuchendes Kapital capital-seeking investment;
• arbeitendes Kapital productive (employed, active, net working, invested) capital;
• aufgebrachtes Kapital capital produced;
• zur Einzahlung aufgefordertes Kapital called-up capital;
• aufgenommenes Kapital borrowed money (capital);
• tatsächlich aufgenommenes Kapital physical stocktaking (Br.);
• zur Einzahlung aufgerufenes Kapital called-up capital;
• noch nicht aufgerufenes Kapital uncalled capital;
• aufgezehrtes Kapital consumed capital;
• effektiv ausgegebenes Kapital issued capital (Br.) (capital stock, US);
• noch nicht ausgegebenes Kapital unissued capital (Br.) (capital stock, US);
• noch nicht ausgegebenes Kapital granted capital;
• ausgewiesenes Kapital declared capital;
• buchmäßig ausgewiesenes Kapital book equity;
• ausländisches Kapital foreign capital (equity);
• autorisiertes Kapital authorized capital (Br.) (capital stock, US);
• bares Kapital cash capital;
• begebenes Kapital issued capital;
• zu niedrig bemessenes Kapital low-geared capital;
• aus Vorzugsaktien bestehendes Kapital preferred capital stock (US);
• aus kumulativen Vorzugsaktien bestehendes Kapital cumulative preferred stock (US)
• aus verkäuflichen Waren bestehendes Kapital bona-fide capital;
• betriebsnotwendiges Kapital fixed (permanent) working capital;
• bewilligtes Kapital authorized capital (Br.) (capital stock, US);
• brachliegendes Kapital capital lying idle, dead (idle, unproductive, loose) capital, idle money;
• deklariertes Kapital declared capital;
• dividendenberechtigtes Kapital capital entitled to a dividend;
• eingebrachtes Kapital brought-in (contribution to) capital, capital invested, assets (capital) brought in;
• eingefordertes Kapital called-up capital;
• eingeschossenes Kapital deposit[ed] capital, contribution to capital;
• eingesetztes Kapital invested capital;
• eingetragenes Kapital registered (authorized) capital;
• eingezahltes Kapital paid-in (US) (paid-up) capital;
• noch nicht eingezahltes Kapital uncalled (unpaid) capital;
• teilweise eingezahltes Kapital partly paid-up capital;
• voll eingezahltes Kapital capital fully paid, paid-up capital;
• nicht voll eingezahltes Kapital partly paid-up capital;
• eisernes Kapital money sunk (US);
• engagiertes Kapital tied- (locked-, Br.) up capital;
• fälliges Kapital matured capital;
• fehlgeleitetes Kapital misappropriated capital;
• festgelegtes Kapital tied- (locked-, Br.) up capital, lockup (Br.);
• festgesetztes Kapital declared capital;
• festliegendes Kapital frozen (fixed) capital, lockup (Br.);
• fiktives Kapital fictitious capital;
• flüssiges Kapital liquid (circulating) capital, funds in hand, liquid resources;
• freies (freigesetztes) Kapital disengaged (unemployed, unused, uninvested) capital;
• fremdes Kapital borrowed (outside) capital;
• gebundenes Kapital tied capital;
• geistiges Kapital immaterial capital, intangible assets;
• gemeinsames Kapital pooled fund;
• genehmigtes [und noch nicht ausgegebenes] Kapital granted (registered, authorized, Br.) capital, authorized capital stock (US), unissued capital stock (US);
• geringes Kapital small capital;
• geringfügiges Kapital nominal capital (US);
• Gewinn bringendes Kapital production (productive) capital;
• gezeichnetes Kapital capital subscribed;
• haftendes Kapital authorized capital;
• herabgesetztes Kapital reduced capital;
• hinlängliches Kapital ample means, sufficient funds;
• investiertes Kapital invested capital, capital invested;
• konstantes Kapital constant capital;
• kündbares Kapital withdrawable (redeemable) capital;
• menschliches Kapital human capital;
• neues Kapital fresh (additional) capital;
• nominelles Kapital nominal capital (US);
• nutzloses Kapital dead (unproductive) capital;
• persönliches Kapital immaterial capital;
• privates Kapital private capital (means);
• produktives Kapital employed (engaged) capital;
• reales Kapital tangible property;
• nicht realisierbares Kapital fixed (locked-up, Br.) capital;
• registriertes Kapital registered (authorized, Br.) capital, authorized capital stock (US);
• satzungsmäßiges Kapital statutory capital;
• schrumpfendes Kapital shrinking capital, dwindling assets;
• stehendes Kapital fixed capital;
• zur Verfügung stehendes Kapital disposable capital;
• stimmberechtigtes Kapital voting stock;
• totes Kapital unemployed (unused, unapplied, idle) funds, dead (barren, dormant, idle) money, dead assets (stock), capital lying idle, unproductive (unapplied, unemployed) capital;
• umlaufendes Kapital floating (circulating) capital;
• unangelegtes Kapital capital lying idle;
• unaufgerufenes Kapital uncalled capital;
• unbeschäftigtes Kapital idle capital, capital lying idle;
• ungenutztes Kapital unemployed capital;
• unkündbares Kapital irredeemable capital;
• unproduktives Kapital dead capital;
• völlig unzureichendes Kapital capital inadequate to the needs of a transaction, shoestring (sl.);
• ursprüngliches Kapital natural capital;
• verantwortliches Kapital registered (authorized) capital;
• verfügbares Kapital capital that can be made available, available capital, expendable (available) funds;
• [um Zinsen] vermehrtes Kapital compound discount;
• [durch Verluste] vermindertes Kapital impaired capital;
• vom Staat verwaltetes Kapital state-operated funds (US);
• verwässertes Kapital watered stock;
• verzinsliches Kapital interest-bearing capital;
• vorgeschossenes Kapital advanced capital;
• gesetzlich vorgeschriebenes Kapital legal capital;
• vorhandenes Kapital effective (available) capital;
• werbendes Kapital interest-bearing (working, quick) capital;
• zinsfreies Kapital free capital;
• zinstragendes Kapital interest-bearing capital;
• zurückgezahltes Kapital redeemed capital;
• Kapital einer Aktiengesellschaft share capital (Br.), [joint] stock (Br.), corporate (stock) capital (US);
• Kapital einer Bank bank’s capital, bank assets, capital resources;
• Kapital einer Firma funds of a firm;
• anderes Kapital als Grund und Boden artificial capital;
• Kapital eines Investmentfonds certificate capital;
• Kapital, Rücklagen und Gewinnvortrag capital and retained earnings;
• Kapital und Spesen principal and charges;
• Kapital einer Vermögensverwaltung settlement capital;
• Kapital einer Versicherungsgesellschaft insurance stock;
• Kapital nebst Zinsen principal and interest, amount;
• Kapital abschöpfen to absorb capital;
• Kapital abschreiben to write off capital;
• Kapitalabziehen to alienate capital;
• sein Kapital anbrechen (angreifen) to make holes in one’s capital, to make inroads [up]on one’s capital, to touch the (break into) one’s capital, to invade (US) (make incursions into) one’s principals;
• Kapital anlegen to embark money (capital), to invest capital;
• Kapital fest anlegen to tie (lock, Br.) up capital;
• sein Kapital in verschiedenen Gewerbesparten anlegen to diversify one’s capital;
• Kapital anlocken (anziehen) to attract capital;
• mit fremdem Kapital arbeiten to trade with borrowed money (on the equity);
• mit großem Kapital arbeiten to dispose of a large capital;
• gesamtes Kapital aufbrauchen to draw out all the principal;
• Kapital aufbringen to start a fund, to raise money;
• neues Kapital zur Finanzierung von Entwicklungsaufträgen aufbringen to raise growth capital;
• Kapital aufnehmen to raise capital (funds);
• neues Kapital aufnehmen to take up new capital;
• neues Kapital zur Durchführung von Betriebserweiterungen aufnehmen to raise additional capital for new plant facilities;
• Kapital zur Einzahlung aufrufen to make a call for (call up) capital;
• Kapital aufstocken to reequip capital, (AG) to increase the capital stock (US) (share capital, Br.);
• sein Kapital aufzehren to eat up one’s capital;
• Kapital wieder ausführen to repatriate capital;
• Kapital zinsfrei ausleihen to lend out money free of interest;
• mit Kapital ausstatten to furnish (endow, provide) with capital;
• Industriezweig mit Kapital ausstatten to raise money for an industry;
• Kapital berichtigen to adjust the capital;
• Kapital beschaffen to finance, to procure (furnish) capital, to raise the money;
• Kapital durch Aktienausgabe beschaffen to raise equity finance;
• neues Kapital auf dem bewährten Weg der Aktienausgabe beschaffen to get new capital through the equity security route;
• Geschäft mit geliehenem Kapital betreiben to trade on the equity;
• Kapital bilden to accumulate capital;
• im Ausland aus unversteuertem Einkommen Kapital bilden to build up capital abroad from untaxed income;
• Kapital einbringen (einschießen) to contribute capital;
• sein Kapital schwerpunktartig einsetzen to make the most of one’s resources;
• Kapital einzahlen to pay capital;
• Kapital einziehen to call in capital;
• Kapital erhöhen to increase the capital, (AG) to raise the capital stock (US) (share capital, Br.);
• Kapital festlegen to immobilize (tie up, US, lock up, Br.) capital;
• kein eigenes Kapital haben to have no resources of one’s own, to trade on the equity;
• sein Kapital nicht angegriffen haben to have kept one’s capital intact;
• Kapital herabsetzen to write down capital, to reduce the share capital (Br.) (capital stock, US);
• Kapital heranziehen to attract capital;
• Kapital hineinstecken (investieren) to invest capital;
• Kapital nicht zurückzahlen können to default in the repayment of principal;
• Kapital kündigen to call in capital (money), to recall capital;
• vom Kapital leben to live on (Br.) (off) the capital;
• Kapital flüssig machen (freisetzen) to liberate (mobilize) capital, to realize assets;
• Kapital aus etw. schlagen to make propaganda capital out of s. th., to capitalize on s. th. politically;
• Kapital aus der schlechten Konjunkturlage der Industrie schlagen to capitalize on the industry’s tough time;
• Zinsen zum Kapital schlagen to capitalize interest;
• Kapital zur Verfügung stellen to provide with (furnish) capital;
• Kapital umgruppieren to regroup capital;
• in Kapital umwandeln to convert into capital;
• Kapital der staatlichen Zwangswirtschaft unterwerfen to conscript capital;
• über das erforderliche Kapital verfügen to have the money required;
• Kapital verringern to reduce the share capital (Br.) (capital stock, US);
• Kapital verstärken to extend the financial basis, (erhöhen) to increase the capital;
• Kapital verwalten to administer funds;
• Kapital verwässern to water stocks;
• von ausländischem Kapital kontrolliert (überfremdet) werden to be controlled by foreign interests;
• Dividende vom Kapital zahlen to pay a dividend out of capital;
• Kapital zeichnen to subscribe capital, (Übernahmekonsortium) to underwrite capital;
• Kapital zuführen to introduce capital;
• neues Kapital zuführen to infuse fresh capital;
• Kapital aus dem Ausland zurückführen to repatriate capital;
• Kapital zurückziehen to recall capital, to withdraw funds;
• Kapital zusammenlegen to write off capital, to reduce the capital stock (US) (the capital share, Br.);
• dem Kapital zuschlagen to add to the capital;
• dem Kapital zuzurechnen sein to be of a capital nature;
• Kapitalabfindung capital indemnification, lump-sum settlement, settlement in cash;
• Kapitalabfluss outflow (efflux) of capital, capital drain;
• Kapitalabfluss drosseln to limit capital outflow;
• Kapitalabflussrechnung cashflow statement;
• Kapitalabgabe capital levy;
• Kapitalabschöpfung depletion of capital;
• Kapitalabschreibung writing down of capital, capital depreciation;
• einkommensteuerlich nicht anerkannte Kapitalabschreibung capital items disallowed for income-tax purposes;
• Kapitalabschreibung vornehmen to write down capital;
• Kapitalabwanderung exodus ([e]migration) of capital, [capital] drain, drain of specie;
• Kapitalabzug alienation of capital, withdrawal of funds, capital drain;
• Kapitaladäquanz capital adequacy;
• Kapitalakkumulation capital accumulation;
• Kapitaländerung alteration of capital;
• Kapitalangabe statement of capital;
• Kapitalangebot capital supply;
• Kapitalanhäufung accumulation, accumulated surplus.
Kapital, Rücklagen und Gewinnvortrag
capital and retained earnings -
95 investment
[ɪnˈvestmənt]attractive investment привлекательные капиталовложения bad investment неудовлетворительное инвестирование blue chip investment инвестиции в виде первоклассных ценных бумаг blue chip investment первоклассные инвестиции budgeted investment бюджетное инвестирование budgeted investment инвестирование из бюджета business investment капиталовложения предприятий capital investment вложения в капитальные активы capital investment вложения в неликвидные ценные бумаги capital investment инвестиции capital investment капиталовложение capital investment капиталовложения capital investment organization инвестиционная организация capital investment project инвестиционный проект capital-intensive investment капиталоемкие инвестиции credit financed bond investment облигационное инвестирование путем кредитного финансирования direct investment прямое инвестирование direct investment прямые капиталовложения domestic business investment инвестирование внутреннего бизнеса environmental investment капиталовложения на охрану окружающей среды equity investment вложения в акции expansive investment расширяющееся инвестирование extensive investment экстенсивные капиталовложения financial investment инвестиции в ценные буммаги fixed investment вложения в основной капитал fixed investment фиксированные капиталовложения foreign investment зарубежные капиталовложения foreign portfolio investment портфель ценных бумаг у иностранных владельцев high-risk investment рискованные вложения в ценные бумаги immovable property investment инвестиции в недвижимое имущество income from investment доход от инвестиций income from investment доход от капиталовложений indirect investment косвеннное инвестирование intensive investment интенсивное инвестирование intensive investment усиленное инвестирование intercompany investment межфирменные капиталовложения investment (капитало)вложение, помещение денег, инвестирование investment вложения в ценные бумаги investment инвестирование investment инвестиции investment инвестиция, вклад investment капиталовложения investment капитальные вложения investment облечение полномочиями, властью investment помещение капитала investment предприятие или бумаги, в которые вложены деньги investment for environmental reasons капиталовложения для защиты окружающей средой investment in breadth горизонтальное инвестирование investment in default инвестирование невыполненных обязательств investment in depth вертикальное инвестирование investment in equipment капиталовложения в оборудование investment in machinery капиталовложения в станки и механизмы investment in movable property капиталовложения в движимое имущество investment in plant капиталовложения в промышленную установку investment in real property инвестиции в недвижимость investment in securities инвестиции в ценные бумаги investment in share ownership вклад в долевую собственность investment of capital капиталовложения investment of capital помещение капитала liquid investment ликвидные инвестиции listed investment инвестиции, котирующиеся на фондовой бирже long-term investment долгосрочные инвестиции media investment ассигнования на средства рекламы net cash investment чистые инвестиции наличными net investment чистые инвестиции nondirect investment косвенное инвестирование nondirect investment непрямое инвестирование outgoing investment исходящие инвестиции outward investment внешние инвестиции paper investment инвестирование путем покупки ценных бумаг portfolio investment инвестиции в ценные бумаги portfolio investment портфельные инвестиции portfolio investment портфельные капиталовложения private fixed investment частные капиталовложения с фиксированным доходом private investment капиталовложения частного сектора productive investment инвестирование производства property investment капиталовложения в недвижимость public sector investment вложения в государственный сектор rationalization investment инвестиции на совершенствование производства real investment капиталовложения в реальный основной капитал replacement investment инвестиции для замещения выбывающего основного капитала replacement investment капиталовложения на модернизацию safe investment безопасное вложение капитала safe investment безопасное инвестирование speculative investment покупка ненадежных ценных бумаг speculative investment покупка рискованных ценных бумаг syndicated investment синдицированные инвестиции trade investment инвестиция, связанная с основной деятельностью компании trade investment торговые инвестиции trustee investment инвестиции по доверенности trustee investment инвестиции трастовой компании unprofitable investment неприбыльное инвестирование unquoted investment приобретение ценных бумаг, не котирующихся на основной бирже -
96 доход от имущества
1) Law: proceeds from property2) Economy: property income, proprietary receipts, return on assets3) Accounting: owner income4) Business: owner's income5) Makarov: ownership incomeУниверсальный русско-английский словарь > доход от имущества
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97 tax
1. n1) налог, сбор; пошлина- levy a tax on smb.- impose a tax on smb.- impose a tax on smth.- levy a tax on smth.2) амер. членские взносы (в обществе, профсоюзе)3) бремя, испытание; напряжение•- tax code- land tax2. v1) облагать налогом; подвергать обложению (налогом)2) упрекать; критиковать, осуждать- tax smb. with smth. during the debate -
98 contingent interest
условный интерес: право, которое человек получает при определенных условиях; см. future interest;* * ** * *. право условное . Income from a note that is at least partially based on the income from the property. This is common in financing commercial real estate. For example, Fred loans Madison $1 million at 8%. The terms also require the payment of 3% of the cash flow from the property in any year that the cash flow exceeds $750,000. Словарь экономических терминов . -
99 gewerblich
gewerblich adj GEN commercial, trade, industrial* * ** * *gewerblich
industrial, commercial, business;
• nicht gewerblich non-commercial, non-business;
• gewerblich beschäftigt gainfully employed;
• gewerblich nutzen to make commercial use;
• gewerblich tätig sein to follow (carry on, ply) a trade, to carry on a trade or business;
• Erfindung gewerblich verwerten to put an invention to commercial use;
• nicht gewerblich genutzt werden to have non-industrial use;
• gewerblicher Abnehmer industrial customer;
• gewerbliche Abwässer trade effluent;
• gewerbliche Anwendung industrial application;
• gewerbliche Bauten commercial and industrial buildings;
• gewerbliche Betätigung commercial activities;
• gewerblicher Betrieb manufacturing (industrial, business) enterprise;
• gewerbliches Eigentum industrial property;
• gewerbliches Einkommen business (trading) income, operating (trading) profit, income from a business;
• gewerbliche Einnahmen trading receipts;
• gewerbliches Erzeugnis manufactured (industrial) product;
• gewerbliches Fahrzeug commercial vehicle;
• gewerbliche Genossenschaft industrial cooperative society (Br.);
• gewerblicher Güterverkehr goods (Br.) (freight, US) traffic;
• gewerblicher Kraftwagenverkehr road contractors (haulage);
• gewerbliche Kreditgenossenschaft industrial finance company, cooperative bank;
• gewerbliche Niederlassung commercial establishment;
• gewerbliche Nutzung commercial use;
• gewerbliche Produktion factory production;
• gewerbliche Räume business (trade) premises;
• gewerblicher Rechtsschutz protection of inventions (industrial property);
• gewerbliche Schiedsgerichtsbarkeit industrial (trade) arbitration;
• gewerbliche Schutzmarke industry (industrial) label;
• gewerbliche Schutzrechte industrial [property] rights;
• gewerbliche Tätigkeit industrial activity (employment, work), trade;
• gewerbliches Unternehmen commercial enterprise;
• gewerblicher Verbrauch industrial consumption;
• gewerblicher Verbraucher industrial user, manufacturing consumer;
• gewerbliches Vermögen industrial property;
• gewerbliche Verwertbarkeit (Patent) industrial application;
• gewerbliche Verwertung industrial use;
• gewerbliche Wirtschaft manufacturing trade, trade and industry;
• gewerblicher Zweck business purpose, industrial use;
• zu gewerblichen Zwecken for commercial purposes.
genutzt, gewerblich
used for business purposes;
• rein industriell genutzt (Bezirk) devoted to industry. -
100 Gewerbeeinkünfte
Gewerbeeinkünfte
profits from trade, trading revenues (receipts);
• Gewerbeeinkünfte einer Gesellschaft corporate business income;
• Gewerbeerlaubnis trade licence, concession (US);
• Gewerbeertrag income from a business, business (trading, operating) profit, trading income, returns;
• Gewerbeertragssteuer earned-income tax (US), business profits (trade) tax, trade income tax;
• Gewerbeerzeugnis industrial product, manufacture;
• Gewerbefläche floor space;
• nicht genutzte Gewerbefläche vacant industrial space;
• Gewerbeflächensteuerung floor-space policy (Br.);
• Gewerbefreiheit economic freedom, freedom (liberty) of trade;
• Gewerbegebiet industrial (works, Br.) area, manufacturing district;
• Gewerbegebiet in den Außenbezirken industrial suburb;
• Gewerbegenehmigung trade licence, commercial privilege, letters of business (Br.), concession (US);
• Gewerbegericht court of trade, industrial tribunal (arbitration board) (Br.), arbitration court for trade disputes;
• Gewerbegerichtsbarkeit industrial arbitration;
• Gewerbegrafik industrial art;
• Gewerbegrundstück commercial real estate;
• Gewerbehygiene industrial hygiene;
• Gewerbeimmobilien industrial real-estate property;
• Gewerbeinspektor factory inspector;
• Gewerbekapital trade (trading, industrial) capital;
• Gewerbekontrolle factory inspection;
• Gewerbekonzession [business (trade)] licence, letters of business (Br.), commercial privilege, concession (US);
• steuerlich als Gewerbekosten behandeln to charge as trade expense for tax purposes;
• Gewerbekrankheit occupational (industrial) disease (Br.);
• Gewerbekunde technology.
См. также в других словарях:
Income From Operations - IFO — The profit realized from a business own operations. Income from operations is generated from running the primary business and excludes income from other sources. For example, this would exclude income generated from selling the property of a… … Investment dictionary
gross income from the property — For the purpose of a percentage depletion for income tax computation involving income from oil or gas well: the amount for which the taxpayer sells oil or gas in the immediate vicinity of the well. If the oil or gas is not sold on the premises… … Ballentine's law dictionary
periodic returns from property or labor — index income Burton s Legal Thesaurus. William C. Burton. 2006 … Law dictionary
Income tax in the United States — UStaxationThe federal government of the United States imposes a progressive tax on the taxable income of individuals, partnerships, companies, corporations, trusts, decedents estates, and certain bankruptcy estates. Some state and municipal… … Wikipedia
income — The return in money from one s business, labor, or capital invested; gains, profits, salary, wages, etc. The gain derived from capital, from labor or effort, or both combined, including profit or gain through sale or conversion of capital. Income … Black's law dictionary
income — The return in money from one s business, labor, or capital invested; gains, profits, salary, wages, etc. The gain derived from capital, from labor or effort, or both combined, including profit or gain through sale or conversion of capital. Income … Black's law dictionary
income — / INkVm, In / noun (C, U) the money that you earn from your work or that you receive from investments: Most of my income goes on my rent. | be on a high/low income: It s only reasonable that people on a high income should pay more tax. | live… … Longman dictionary of contemporary English
income — in·come n: a gain or recurrent benefit usu. measured in money that derives from capital or labor; also: the amount of such gain received in a period of time an income of $20,000 a year Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
Income taxes in Canada — constitute the majority of the annual revenues of the Government of Canada, and of the governments of the Provinces of Canada. In the last fiscal year, the government collected roughly three times more personal income taxes than it did corporate… … Wikipedia
income tax — n: a tax on the net income of an individual or a business compare excise, property tax Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
Income — In come, n. 1. A coming in; entrance; admittance; ingress; infusion. [Obs.] Shak. [1913 Webster] More abundant incomes of light and strength from God. Bp. Rust. [1913 Webster] At mine income I louted low. Drant. [1913 Webster] 2. That which is… … The Collaborative International Dictionary of English