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41 расход
сущ.(издержки, затраты) charges;cost(s);expenditure(s);expense(s);spending;( потребление) consumption- годовой расход
- приход и расход\расходы на вооружение — arms (armaments) expenditures (expenses) \расходы на общественные нужды — social costs (expenditures)
административные \расходы — administrative costs (expenses)
арбитражные \расходы — arbitration costs (expenses)
брать на себя (покрывать) \расходы — to cover (defray) the expenses
бюджетные \расходы — budgetary expenditures
валютные \расходы — currency expenditures
военные \расходы — military expenditures (expenses, spending)
возмещать (понесённые) \расходы — to indemnify (reimburse) smb for the expenses (incurred); recover (refund) smb’s expenses
государственные \расходы — government (public) expenditures (expenses, spending)
дополнительные \расходы — additional (extra) charges (costs, expenses)
дорожные \расходы — travel (travelling) expenses
командировочные \расходы — travel (travelling) allowance (expenses)
мелкие \расходы — minor (petty, trivial) expenses
накладные \расходы — burden charges (cost|s); overhead charges (cost|s, expenses)
непредвиденные \расходы — contingencies; incidental (unforeseen) expenses
нести \расходы — to bear (incur) the charges (expenses)
организационные \расходы — organization expenses
первоначальные \расходы — initial outlay
предполагаемые \расходы — estimated expenditures (expenses)
принимать участие (участвовать) в \расходах — to share the expenses
сокращать \расходы — to cut down (put down, reduce) the expenses
транспортные \расходы — carriage (transport, transportation) charges (expenses)
фактические \расходы — actual expenses
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42 incur
in'kə:past tense, past participle - incurred; verb1) (to bring (something unpleasant) on oneself: to incur someone's displeasure.) incurrir en, provocar2) (to become liable to pay (a debt): to incur enormous debts.) contraertr[ɪn'kɜːSMALLr/SMALL]1 (blame, anger) incurrir en, provocar2 (debt, expense) contraer, incurrir en3 (injury, loss) sufrir4 (risk) correrv.• acarrear v.• contraer v.(§pres: -traigo, -traes...) pret: -traj-•)• incurrir v.• incurrir en v.ɪn'kɜːr, ɪn'kɜː(r)transitive verb - rr- (frml) \<\<anger/censure\>\> provocar*, incurrir en (frml); \<\<risk\>\> correr; \<\<penalty\>\> acarrear; \<\<damage/loss/injury\>\> sufrir; \<\<debt/liability\>\> contraer*; \<\<expense\>\> incurrir en (frml)[ɪn'kɜː(r)]VT [+ debt, obligation] contraer; [+ expense, charges] incurrir en; [+ loss] sufrir; [+ anger] provocar* * *[ɪn'kɜːr, ɪn'kɜː(r)]transitive verb - rr- (frml) \<\<anger/censure\>\> provocar*, incurrir en (frml); \<\<risk\>\> correr; \<\<penalty\>\> acarrear; \<\<damage/loss/injury\>\> sufrir; \<\<debt/liability\>\> contraer*; \<\<expense\>\> incurrir en (frml) -
43 Spesengelder
Spesengelder
subsistence expenses;
• Spesenkonto expense (sundries, cost, imprest, Br., drawing) account;
• auf das Spesenkonto gehen to go on expenditure (expense) account;
• zulasten des Spesenkontos verreisen to travel on expense account;
• Spesenkontrolle expense control;
• Spesennachnahme charges to be collected, collection of charges, carriage (charges, Br.) forward;
• Spesennachweisbuch travel and entertainment diary;
• Spesennote charges note;
• Spesenposten expense item;
• Spesenposten genehmigen to pass an item of expenditure;
• Spesenrechnung expense account (bill, sheet), note of expenses (Br.), scandal sheet (sl.);
• doppelte Spesenrechnung dual billing;
• Spesenreisender, Spesenritter expense-account travel(l)er;
• Spesenrichtlinien expense-account rules, rules on expense-account spending;
• Spesenrückerstattung expense-report reimbursement;
• höchst zulässiger Spesensatz expenditure (cost) rate;
• Spesentabelle schedule of expenses;
• Spesentarif schedule of fees;
• Spesenumlegung apportionment of costs;
• Spesenvergütung reimbursement of expenses incurred, reimbursement charges;
• Spesenvorschuss advance on costs (expenses), advanced expenses, imprest [fund] (Br.), expense prepayment;
• Spesenwirtschaft im Auge haben to keep tabs on the expenses;
• Spesenzettel cost record, expense voucher;
• Spesenzuschuss expense allowance. -
44 Porto
Porto n KOMM postage • Porto bezahlt 1. KOMM postpaid, p.p., postage paid; 2. RECHT post paid* * ** * *Porto
postage [rates, US], postal rate, (Pakete) carriage;
• Porto bezahlt postage paid;
• einschließlich Porto postage included;
• zuzüglich Porto postage extra;
• gewöhnliches (normales) Porto ordinary postage (rate);
• ungenügendes Porto underpaid postage;
• Porto für Auslandssendungen overseas postage;
• Porto für Kontoauszüge statement postage;
• Portoanstieg increase in postal charges, postal increase;
• Portoauslagen postage incurred, postal (postage) expenses;
• Portoauslagen vergüten to reimburse for postage incurred;
• Portobuch stamp book, schedule of postage;
• Portoeinnahmen postage and postal revenue;
• Portoerhöhung raising of (increase in) postal (postage, Br.) rates;
• Portoermäßigung reduction of the postal tariff. -
45 account
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46 административные расходы
К числу административных расходов относятся затраты на лоббирование и проведение рекламных компаний с целью повлиять на общественность и ее выборных представителей. Включают они и затраты на правовую защиту от обвинений в нарушениях антимонопольных законов. — Among the administrative expenses are the costs of lobbying and advertising campaigns aimed at influencing the public and its elected representatives. These also include the costs of legal defense against charges of antitrust violations.
расходы на достижение или сохранение монопольного положения, расточительные — wasteful expenses incurred to secure or maintain a monopoly position
Расточительные расходы на достижение или сохранение монопольного положения являются третьим искажением, связанным с монополией. — The wasteful expenses incurred to secure or maintain a monopoly position are the third distortion associated with monopoly.
расходы на лоббирование, общественно расточительные — socially wasteful lobbying expenses
Russian-English Dictionary "Microeconomics" > административные расходы
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47 near cash
!гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.The UK's public spending framework is based on several key principles:"consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;" "the judgement of success by policy outcomes rather than resource inputs;" "strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and"the proper costing and management of capital assets to provide the right incentives for public investment.The Government sets policy to meet two firm fiscal rules:"the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and"the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)"Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and"Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.More information about DEL and AME is set out below.In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets."Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest."Within the Resource Budget DEL, departments have separate controls on:"Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and"The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:"provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;" "enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;" "introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and"not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:"an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;" "an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;" "to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with"further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.Technical Notes explain how performance against each PSA target will be measured.To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.This document was updated on 19 December 2005.Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money————————————————————————————————————————"GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money"————————————————————————————————————————GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money————————————————————————————————————————GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.———————————————————————————————————————— -
48 antizipative Passiva
antizipative Passiva npl (obs) RW accrued expense, accrued expenses, accrued liabilities, accrued charges (z. B. Aufwendungen, die erst nach dem Bilanzstichtag zu Ausgaben führen; nach § 250 HGB handels- und steuerrechtlich als ‚sonstige Verbindlichkeiten’ = ‚other liabilities’ auszuweisen; i.e. expenses that have been incurred within a given accounting period but not yet paid)* * *npl 1. < Bank> accrued charges; 2. < Rechnung> accruals, accrued expense, accrued expenses* * *antizipative Passiva
accrued payables (US) -
49 Kosten
Pl. WIRTS. cost(s Pl.) Sg.; (Spesen) expenses; (Gebühren) fees, charges; JUR. costs; hohe Kosten considerable expense Sg.; Kosten sparende Maßnahmen cost-saving measures; auf anderer Leute / eigene Kosten auch fig. at other people’s / one’s own expense; auf Kosten der Allgemeinheit at the public expense, out of the public purse; ohne Kosten at no cost ( für to); die Kosten tragen bear ( oder pay) the costs; keine Kosten scheuen spare no expense; sie scheuen die Kosten they’re not prepared to spend the money ( oder pay that kind of money); auf seine Kosten kommen cover one’s expenses; fig. get one’s money’s worth; das geht auf Kosten der Gesundheit fig. it’ll take its toll on your health* * *die Kostenexpenditure (Pl.); expenses (Pl.); price (Pl.); cost (Pl.); charge (Pl.); costs (Pl.); fees (Pl.); expense (Pl.)* * *Kọs|ten ['kɔstn]plcost(s); (JUR) costs pl; (= Unkosten) expenses pldie Kosten tragen — to bear the cost(s)
auf Kosten von or +gen (fig) — at the expense of
auf Kosten des Steuerzahlers — at the expense of the taxpayer, at the taxpayer's expense
auf meine Kosten (lit, fig) — at my expense
auf seine Kosten kommen — to cover one's expenses; (fig) to get one's money's worth, to have a very good time
Kosten spielen keine Rolle — money's no object
* * *1) (to be obtainable at a certain price: This jacket costs 75 dollars; The victory cost two thousand lives.) cost2) (the expenses of a legal case: He won his case and was awarded costs of $500.) costs3) (to eat (food) especially with enjoyment: I haven't tasted such a beautiful curry for ages.) taste* * *Kos·ten[ˈkɔstn̩]Aufstellung der entstandenen \Kosten detailed statement of costs\Kosten der Betriebsführung operating costsaktivierte \Kosten capitalized expensesaufgelaufene [o entstandene] \Kosten costs incurred [or accrued]direkte/fixe \Kosten direct/fixed costsenthaltene \Kosten embodied cost singerstattungsfähige \Kosten recoverable costs\Kosten sparende Maßnahmen cost-saving measures\Kosten treibend cost-increasingdie \Kosten abwälzen to pass costs ondie \Kosten auf jdn/etw abwälzen to pass the costs onto sb/to burden sthdie \Kosten dämpfen to cut costsauf seine \Kosten kommen (fig) to get one's money's worth, to enjoy oneselfdie \Kosten tragen [o übernehmen] to bear the costsdie \Kosten des Verfahrens tragen to pay the costs of litigationaußergerichtliche \Kosten out-of-court expenses\Kosten des Rechtsstreits costs and expenses of the actionauf eigene \Kosten at one's own expense* * *die Kosten tragen, für die Kosten aufkommen — bear the cost[s]
auf seine Kosten kommen — cover one's costs; (fig.) get one's money's worth
auf Kosten einer Sache — (Gen.) at the expense of something
* * *hohe Kosten considerable expense sg;auf anderer Leute/eigene Kosten auch fig at other people’s/one’s own expense;auf Kosten der Allgemeinheit at the public expense, out of the public purse;ohne Kosten at no cost (für to);die Kosten tragen bear ( oder pay) the costs;keine Kosten scheuen spare no expense;auf seine Kosten kommen cover one’s expenses; fig get one’s money’s worth;* * *die Kosten tragen, für die Kosten aufkommen — bear the cost[s]
auf seine Kosten kommen — cover one's costs; (fig.) get one's money's worth
auf Kosten einer Sache — (Gen.) at the expense of something
* * *(Essen) v.to taste v. (beim Kochen) v.to sample v. v.to cost v.(§ p.,p.p.: cost)to taste (of) v. -
50 adquirir
v.1 to acquire, to purchase.Ricardo adquirió un televisor nuevo Richard acquired a new television set.Silvia adquirió experiencia Silvia acquired experience.2 to acquire (conseguir) (conocimientos, hábito, cultura).3 to incur in, to fall into.María adquirió una deuda Mary incurred in a debt.4 to get.5 to gain in.Elsa adquirió peso Elsa gained in weight.* * *(i changes to ie in stressed syllables)Present IndicativePresent SubjunctiveImperative* * *verb1) to acquire, gain2) purchase* * *VT1) (=comprar) [+ vivienda, billete] to purchase; (Econ) [+ derechos, acciones, empresa] to acquire, purchase2) (=conseguir) [+ cultura, conocimientos, dinero] to acquire; [+ fama] to gain, achieve3) (=adoptar) [+ costumbre] to adopt; [+ carácter, identidad] to take on, acquire; [+ nacionalidad] to acquire, obtain; [+ compromiso] to undertake; [+ color] to take onel problema adquirió proporciones de crisis — the problem took on o acquired crisis proportions
la palabra "enchufe" adquirió el sentido que todos conocemos — the word "enchufe" took on o acquired the sense we are all familiar with
deberían cumplir los compromisos adquiridos — they should fulfil the commitments they have undertaken
* * *verbo transitivo to acquire, obtainadquiera su nuevo coche antes del día 30 — purchase o buy your new car before the 30th
adquirió renombre internacional — he attained o achieved international renown
* * *= acquire, assume, purchase, buy, attain, call + Nombre + Posesivo + own.Ex. Many libraries have special collections of foreign, unpublished or unusual materials which include items unlikely to be acquired by other libraries.Ex. A pseudonym is the name assumed by an author to conceal or obscure his or her identity.Ex. This mode of publication permits special libraries to purchase relevant parts and facilitates revision at a later date.Ex. Discount charges are available by contracting to buy a predetermined number of connect hours per year.Ex. A fully comparative account of recommendations for filing orders is likely to prove confusing until the reader has attained some familiarity with the general problems, and the solutions offered by one code.Ex. This 12-room penthouse of the newly renovated Mark Hotel is up for sale but it will cost you a princely sum to call it your own.----* adquirir conocimiento = gain + knowledge, glean + knowledge, acquire + knowledge, build up + knowledge.* adquirir experiencia = gain + experience, cut + Posesivo + teeth (on).* adquirir fama = achieve + notoriety.* adquirir ímpetu = pick up + speed.* adquirir importancia = assume + importance, attain + importance, come up, take on + added weight, gain + significance, move up + the agenda, gain + importance, gain in + importance.* adquirir importancia histórica = make + history, go down in + history.* adquirir una idea = gain + impression.* adquirir una nueva dimensión = take on + new dimension.* adquirir un gusto por = get + a taste for.* adquirir un nuevo significado = take on + new dimension.* adquirir un valor añadido = take on + added weight.* gusto que se adquiere con el tiempo = acquired taste.* voz + adquirir + tono = voice + take on + quality.* * *verbo transitivo to acquire, obtainadquiera su nuevo coche antes del día 30 — purchase o buy your new car before the 30th
adquirió renombre internacional — he attained o achieved international renown
* * *= acquire, assume, purchase, buy, attain, call + Nombre + Posesivo + own.Ex: Many libraries have special collections of foreign, unpublished or unusual materials which include items unlikely to be acquired by other libraries.
Ex: A pseudonym is the name assumed by an author to conceal or obscure his or her identity.Ex: This mode of publication permits special libraries to purchase relevant parts and facilitates revision at a later date.Ex: Discount charges are available by contracting to buy a predetermined number of connect hours per year.Ex: A fully comparative account of recommendations for filing orders is likely to prove confusing until the reader has attained some familiarity with the general problems, and the solutions offered by one code.Ex: This 12-room penthouse of the newly renovated Mark Hotel is up for sale but it will cost you a princely sum to call it your own.* adquirir conocimiento = gain + knowledge, glean + knowledge, acquire + knowledge, build up + knowledge.* adquirir experiencia = gain + experience, cut + Posesivo + teeth (on).* adquirir fama = achieve + notoriety.* adquirir ímpetu = pick up + speed.* adquirir importancia = assume + importance, attain + importance, come up, take on + added weight, gain + significance, move up + the agenda, gain + importance, gain in + importance.* adquirir importancia histórica = make + history, go down in + history.* adquirir una idea = gain + impression.* adquirir una nueva dimensión = take on + new dimension.* adquirir un gusto por = get + a taste for.* adquirir un nuevo significado = take on + new dimension.* adquirir un valor añadido = take on + added weight.* gusto que se adquiere con el tiempo = acquired taste.* voz + adquirir + tono = voice + take on + quality.* * *vt‹artículo/propiedad› to acquire, obtain; ‹cultura/conocimientos› to acquire; ‹experiencia› to gain, acquire; ‹nacionalidad› to acquire, obtain; ‹lengua› to acquireha adquirido el 13% de las acciones de Bianco he has acquired o obtained o purchased 13% of Bianco's sharesadquiera su nuevo coche antes del día 30 purchase o buy your new car before the 30thha adquirido renombre internacional he has attained o achieved international renowncon el tiempo ha ido adquiriendo madurez y aplomo over the years he has gained in maturity and assurancederechos adquiridos vested o acquired rights* * *
adquirir ( conjugate adquirir) verbo transitivo ‹casa/coche› to acquire, obtain;
( comprar) to purchase, buy;
‹conocimientos/colección/fortuna› to acquire;
‹ fama› to attain, achieve;
‹ experiencia› to gain;
adquirir verbo transitivo
1 to acquire
2 frml (comprar) to purchase
' adquirir' also found in these entries:
Spanish:
carta
- contagiarse
- empeñarse
- iniciarse
- soltarse
- adquiera
- agarrar
- asentar
- cobrar
- coger
- compromiso
- ganar
- hábito
- hacer
- tomar
- vale
English:
acquire
- come by
- edition
- gain
- mail order
- form
- lapse
- pick
- purchase
- take
* * *adquirir vt1. [comprar] to acquire, to purchase;ya es posible adquirir pasajes de avión a través de Internet you can now buy air tickets on the Internet;adquirieron el 51 por ciento de las acciones de la empresa they acquired a 51 percent shareholding in the company2. [conseguir] [conocimientos, hábito, cultura] to acquire;[éxito, popularidad] to achieve; [libertad, experiencia] to gain; [fortuna] to acquire, to come by; [nacionalidad] to obtain;adquirió una reputación de inflexibilidad he gained o acquired a reputation for inflexibility;adquirieron el compromiso de ayudarse mutualmente they committed themselves to helping each other* * *v/t1 acquire2 ( comprar) buy, purchase fml* * *adquirir {4} vt1) : to acquire, to gain2) comprar: to purchase* * *adquirir vb1. (llegar a tener) to acquire -
51 расход
сущ.(издержки, затраты) charges; cost(s); expenditure(s); expense(s); outlay; spending; (мн тж) disbursements; ( потребление) consumptionвозмещать (понесённые) расходы — to indemnify (reimburse) ( smb) for the expenses (incurred); recover (refund) ( smb's) expenses
сокращать расходы — to cut down (decrease, downsize, put down, reduce) the expenses; ( на военные нужды) to decrease military expenditure(s) (spending)
увеличивать расходы на оборону — to increase defence expenditure(s) (spending); ( в два раза) to double defence expenditure(s) (spending)
возмещение расходов — compensation (indemnification, indemnity, recompense) for (refund of) expenditure(s) (expenses); reimbursement of expenses (of outlay)
приход и расход — debit and credit; фин receipts and disbursements (expenses, expenditures)
резерв на случай непредвиденных расходов — contingency fund; reserves for contingencies
- расходы на общественные нуждырасходы по организации международных и региональных совещаний — organizational expenses of international and regional meetings
- расходы на рекламу
- расходы на ремонт
- расходы по международным перевозкам
- расходы по содержанию имущества
- расходы по строительству
- расходы сверх ассигнований
- административные расходы
- арбитражные расходы
- бюджетные расходы
- валютные расходы
- военные расходы
- годовой расход
- государственные расходы
- денежные расходы
- долговременные расходы
- дополнительные расходы
- дорожные расходы
- командировочные расходы
- мелкие расходы
- накладные расходы
- непредвиденные расходы
- операционные расходы
- организационные расходы
- первоначальные расходы
- переменные расходы
- предварительные расходы
- предполагаемые расходы
- судебные расходы
- суточные расходы
- транспортные расходы
- фактические расходы
- чрезвычайные расходы -
52 затраты
1) General subject: charge, cost, input (на производство), outlay, warranty costs (на протяжении гарантийного срока работы изделия, Costs associated with the promise to assume all or part of the cost of replacing defective parts or products and/or performing necessary repairs on such parts or products), expenditure, expenses, payroll costs (e.g. Payroll costs consist of the actual cash paid to the employees and the withheld amounts (liabilities) for employee's federal income taxes, FICA, and various voluntary health and benefit plans.)3) Economy: capital investment expenditures incurred, amendments (amendments to the bank's strategy - затраты на развитие банковской стратегии)4) Accounting: absorbed expenses, disbursements, expenses (также costs), outgo, period cost (отчётного периода), period expenses (отчётного периода)5) Oil: expenditures6) Banking: commitment7) Ecology: costs8) Advertising: disimbursement, spending9) Business: charges10) Network technologies: overhead11) Solar energy: costings12) Robots: consumption13) Makarov: costs (все платежи и отчисления на факторы производства в балансах предприятий в капиталистической системе хозяйства, включая процент на капитал, на собственный управленческий труд), effort, expense, inputs (на производство)14) oil&gas: outlays -
53 затраты
1) General subject: charge, cost, input (на производство), outlay, warranty costs (на протяжении гарантийного срока работы изделия, Costs associated with the promise to assume all or part of the cost of replacing defective parts or products and/or performing necessary repairs on such parts or products), expenditure, expenses, payroll costs (e.g. Payroll costs consist of the actual cash paid to the employees and the withheld amounts (liabilities) for employee's federal income taxes, FICA, and various voluntary health and benefit plans.)3) Economy: capital investment expenditures incurred, amendments (amendments to the bank's strategy - затраты на развитие банковской стратегии)4) Accounting: absorbed expenses, disbursements, expenses (также costs), outgo, period cost (отчётного периода), period expenses (отчётного периода)5) Oil: expenditures6) Banking: commitment7) Ecology: costs8) Advertising: disimbursement, spending9) Business: charges10) Network technologies: overhead11) Solar energy: costings12) Robots: consumption13) Makarov: costs (все платежи и отчисления на факторы производства в балансах предприятий в капиталистической системе хозяйства, включая процент на капитал, на собственный управленческий труд), effort, expense, inputs (на производство)14) oil&gas: outlays -
54 Vergütung
Vergütung f 1. GEN remuneration; 2. PERS remuneration package; 3. STEUER emolument* * *f 1. < Geschäft> remuneration; 2. < Person> remuneration package; 3. < Steuer> emolument* * *Vergütung
remuneration, pay[ment], requital, (Beihilfe) allowance, benefit, (Belohnung) reward[ing], gratuity, (besondere Bezüge) emoluments, fringes, perquisites (Br.), (Entschädigung) compensation, indemnification, (Gratifikation) bonus, (Honorar) fee, (Rabatt) allowance, (Rückerstattung) reimbursement, refund;
• als Vergütung für Ihre Dienste as payment (remuneration) for your services;
• gegen Vergütung remunerated;
• ohne Vergütung without giving compensation therefor;
• von freiem Ermessen abhängige Vergütung facultative compensation;
• angemessene Vergütung fair and reasonable compensation;
• betriebliche Vergütung fringe benefit;
• briefliche Vergütung mail remittance (US);
• feste Vergütung fixed remuneration;
• finanzielle Vergütung financial rewards;
• zusätzlich zum Gehalt gewährte Vergütungen salary supplements (supplementation), fringe benefits (US);
• an einen Handelsvertreter gezahlte Vergütung remuneration of an agent;
• tägliche Vergütung perdiem allowance, (für Fahrtkosten) travel(l)ing allowance;
• besondere tarifliche Vergütung package benefit;
• telegrafische Vergütung transfer remittance;
• überdurchschnittliche Vergütung above-average compensation;
• übertarifliche Vergütung compensation over and above the contractual wages;
• unerlaubte Vergütung illicit commission;
• zugebilligte Vergütung sum allowed;
• zusätzliche Vergütung supplementary compensation, additional benefit;
• Vergütung für leitende Angestellte executive compensation (bonus);
• zusätzliche Vergütung für außerplanmäßige Arbeit statutory pay;
• Vergütung für nicht verschuldeten Arbeitsausfall delay allowance;
• satzungsgemäße Vergütung des Aufsichtsrats statutory allowance to the board of directors;
• Vergütung für Bruchwaren (wegen Bruchschaden) breakage;
• Vergütung für schnelle Entladung dispatch money (Br.);
• Vergütung für beschädigte Fassware leakage;
• Vergütung für Leergut constructive allowance;
• Vergütung für Nachtarbeit (Nachtschicht) allowance for night duty;
• Vergütung von Portoauslagen refunding of postage;
• Vergütung für kleinere Reisekosten (Schiff) petty average;
• Vergütung von Spesen compensation for outlay incurred, reimbursement of charges;
• Vergütung für Überstunden overtime allowance;
• Vergütung für Verdienstausfall workmen’s compensation loss;
• Vergütung des Vorstands remuneration of directors;
• Vergütung von Zinsen allowance of interest;
• angemessene Vergütung einklagen to sue on a quantum meruit;
• angemessene Vergütung für seine Arbeit erhalten to receive [an] adequate remuneration for one’s work;
• Vergütung gewähren to pay compensation;
• Vergütung für Tara gewähren to make allowance for the tare. -
55 kosten
Pl. WIRTS. cost(s Pl.) Sg.; (Spesen) expenses; (Gebühren) fees, charges; JUR. costs; hohe Kosten considerable expense Sg.; Kosten sparende Maßnahmen cost-saving measures; auf anderer Leute / eigene Kosten auch fig. at other people’s / one’s own expense; auf Kosten der Allgemeinheit at the public expense, out of the public purse; ohne Kosten at no cost ( für to); die Kosten tragen bear ( oder pay) the costs; keine Kosten scheuen spare no expense; sie scheuen die Kosten they’re not prepared to spend the money ( oder pay that kind of money); auf seine Kosten kommen cover one’s expenses; fig. get one’s money’s worth; das geht auf Kosten der Gesundheit fig. it’ll take its toll on your health* * *die Kostenexpenditure (Pl.); expenses (Pl.); price (Pl.); cost (Pl.); charge (Pl.); costs (Pl.); fees (Pl.); expense (Pl.)* * *Kọs|ten ['kɔstn]plcost(s); (JUR) costs pl; (= Unkosten) expenses pldie Kosten tragen — to bear the cost(s)
auf Kosten von or +gen (fig) — at the expense of
auf Kosten des Steuerzahlers — at the expense of the taxpayer, at the taxpayer's expense
auf meine Kosten (lit, fig) — at my expense
auf seine Kosten kommen — to cover one's expenses; (fig) to get one's money's worth, to have a very good time
Kosten spielen keine Rolle — money's no object
* * *1) (to be obtainable at a certain price: This jacket costs 75 dollars; The victory cost two thousand lives.) cost2) (the expenses of a legal case: He won his case and was awarded costs of $500.) costs3) (to eat (food) especially with enjoyment: I haven't tasted such a beautiful curry for ages.) taste* * *Kos·ten[ˈkɔstn̩]Aufstellung der entstandenen \Kosten detailed statement of costs\Kosten der Betriebsführung operating costsaktivierte \Kosten capitalized expensesaufgelaufene [o entstandene] \Kosten costs incurred [or accrued]direkte/fixe \Kosten direct/fixed costsenthaltene \Kosten embodied cost singerstattungsfähige \Kosten recoverable costs\Kosten sparende Maßnahmen cost-saving measures\Kosten treibend cost-increasingdie \Kosten abwälzen to pass costs ondie \Kosten auf jdn/etw abwälzen to pass the costs onto sb/to burden sthdie \Kosten dämpfen to cut costsauf seine \Kosten kommen (fig) to get one's money's worth, to enjoy oneselfdie \Kosten tragen [o übernehmen] to bear the costsdie \Kosten des Verfahrens tragen to pay the costs of litigationaußergerichtliche \Kosten out-of-court expenses\Kosten des Rechtsstreits costs and expenses of the actionauf eigene \Kosten at one's own expense* * *die Kosten tragen, für die Kosten aufkommen — bear the cost[s]
auf seine Kosten kommen — cover one's costs; (fig.) get one's money's worth
auf Kosten einer Sache — (Gen.) at the expense of something
* * *kosten1 v/tkosten2 v/t & v/i cost (den Kopf it cost him his life, he paid for it with his life;er ließ es sich viel kosten he spent a lot of money on it;koste es, was es wolle whatever it costs;das kostet! umg that’ll cost him etc!* * *die Kosten tragen, für die Kosten aufkommen — bear the cost[s]
auf seine Kosten kommen — cover one's costs; (fig.) get one's money's worth
auf Kosten einer Sache — (Gen.) at the expense of something
* * *(Essen) v.to taste v. (beim Kochen) v.to sample v. v.to cost v.(§ p.,p.p.: cost)to taste (of) v. -
56 Spesenvergütung
Spesenvergütung
reimbursement of expenses incurred, reimbursement charges -
57 Vergütung von Spesen
Vergütung von Spesen
compensation for outlay incurred, reimbursement of charges -
58 aufgelaufene Kosten
aufgelaufene Kosten
accrued (accumulated) charges, costs incurred (accrued), accrued costs -
59 фрахтовый счет
фрахтовый счет
Документ, который выдается транспортным оператором и в котором указываются фрахтовые ставки и издержки на транспортировку, а также условия платежа (ЕЭК ООН/ФАЛ)
[Упрощение процедур торговли: англо-русский глоссарий терминов (пересмотренное второе издание) НЬЮ-ЙОРК, ЖЕНЕВА, МОСКВА 2011 год]EN
freight invoice
Document issued by a transport operation specifying freight costs and charges incurred for a transport operation and stating conditions of payment (UN/ECE/FAL)
[Trade Facilitation Terms: An English - Russian Glossary (revised second edition) NEW YORK, GENEVA, MOSCOW 2433]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > фрахтовый счет
-
60 freight invoice
фрахтовый счет
Документ, который выдается транспортным оператором и в котором указываются фрахтовые ставки и издержки на транспортировку, а также условия платежа (ЕЭК ООН/ФАЛ)
[Упрощение процедур торговли: англо-русский глоссарий терминов (пересмотренное второе издание) НЬЮ-ЙОРК, ЖЕНЕВА, МОСКВА 2011 год]EN
freight invoice
Document issued by a transport operation specifying freight costs and charges incurred for a transport operation and stating conditions of payment (UN/ECE/FAL)
[Trade Facilitation Terms: An English - Russian Glossary (revised second edition) NEW YORK, GENEVA, MOSCOW 2433]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > freight invoice
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