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1 Einkommen
Einkommen n FIN, RW, STEUER, WIWI income, revenue, receipts, earnings* * *n <Finanz, Rechnung, Steuer, Vw> income, revenue, receipts, earnings--------: ohne Arbeit erzieltes Einkommen<Finanz, Steuer, Vw> Vermögenseinkommen unearned income* * *Einkommen
income, revenue, penny, rent, (Einkünfte) emoluments, perquisites, (Erträgnisse) earnings, (Gewinne) gainings, gains (US), (Mittel) means, (Rente) rent;
• als Einkommen versteuert reported;
• ohne Einkommen without income;
• abgeleitetes Einkommen derived income;
• in England anfallendes Einkommen income arising in the United Kingdom;
• im Rechnungsabschnitt anfallendes Einkommen current income;
• für längeren Zeitraum in einem Steuerjahr anfallendes Einkommen bunched income;
• angemessenes Einkommen fair income;
• antizipatorisches Einkommen deferred income (US);
• ausreichendes Einkommen sufficient income;
• berufliches Einkommen professional earnings;
• bescheidenes Einkommen humble (modest) income;
• doppelt besteuertes Einkommen doubly taxed income;
• besteuerungsfähiges Einkommen taxable income;
• die Lebensbedürfnisse deckendes Einkommen income commensurate with one’s needs;
• effektives Einkommen real income;
• entfallendes Einkommen attributable income;
• erarbeitetes Einkommen earned income;
• erträgliches Einkommen tolerable income;
• tatsächlich erzieltes Einkommen actual income;
• fiktives Einkommen (Einkommenssteuer) notional income (Br.);
• festes Einkommen regular (settled, permanent, steady, stable, assured, fixed) income;
• freies Einkommen income above the living wage;
• fundiertes Einkommen unearned income (revenue);
• fünfstelliges Einkommen five-figure income;
• garantiertes Einkommen guaranteed income;
• gebundenes Einkommen living wage;
• gemeinsames Einkommen (Ehepaar) combined income;
• geschätztes Einkommen estimated income (earnings);
• geringes Einkommen small income;
• gesichertes Einkommen settled (secured) income, income security;
• gewerbliches Einkommen industrial (business) income;
• gutes Einkommen considerable (comfortable) income;
• höheres Einkommen fairly large income;
• hohes Einkommen large (high, big) income;
• jährliches Einkommen annual income, annuity;
• knappes Einkommen scanty income;
• körperschaftssteuerpflichtiges Einkommen income chargeable with (liable to) corporation tax;
• stabiles landwirtschaftliches Einkommen stable farm income;
• lebenslängliches Einkommen life income;
• mäßiges Einkommen small income;
• mittleres Einkommen middle-bracket (median, US) income;
• niedriges Einkommen low income;
• nominales Einkommen nominal income;
• persönliches Einkommen personal income;
• produziertes Einkommen produced income;
• Pro-Kopf-Einkommen income per capita, individual earnings;
• jährliches Pro-Kopf-Einkommen annual per capita income;
• reales Einkommen actual pay;
• regelmäßiges Einkommen regular (assured) income;
• ruhegehaltsfähiges Einkommen pensionable income;
• ruhegeldfähiges Einkommen pension income;
• sicheres Einkommen assured (dependable) income;
• sonstiges Einkommen other income (revenue);
• spärliches Einkommen slender income;
• ständiges Einkommen regular (fixed) income;
• zur freien Verfügung stehendes Einkommen spendable (disposable, US) income;
• rasch steigendes Einkommen fast-mounting income;
• steuerfreies Einkommen tax-exempt (non-taxable, untaxable) income, income exempt from taxation (US);
• steuerpflichtiges Einkommen income liable to tax, taxable (chargeable, assessable) income;
• voll steuerpflichtiges Einkommen income wholly liable to tax;
• tatsächliches Einkommen real income;
• transitorisches Einkommen transitory income;
• unregelmäßiges Einkommen non-recurring revenue;
• unselbstständiges Einkommen income from wages (work, employment);
• unversteuertes Einkommen income before taxes, pretax income;
• tatsächlich verbrauchtes Einkommen realized income;
• verfügbares Einkommen spendable (disposable, US) income;
• frei verfügbares Einkommen (Volkswirtschaft) disposable (US) (discretionary) income;
• verlässliches Einkommen dependable income;
• versteuertes Einkommen taxed income;
• vorweggenommenes Einkommen deferred income;
• wertbeständiges Einkommen stable income;
• wirkliches Einkommen real income;
• zusätzliches Einkommen additional income;
• Einkommen nach Abzug der Steuern income after taxes;
• Einkommen vor Abzug der Steuern pretax income;
• Einkommen von Aktiengesellschaften corporate income (US);
• Einkommen aus selbstständiger Arbeit income arising from any office or employment or profit;
• Einkommen aus unselbstständiger Arbeit wage income;
• Einkommen aus Arbeit und Kapital mixed income;
• Einkommen verschiedenster Art (Bilanz) miscellaneous income;
• Einkommen aus freier Berufstätigkeit professional earnings;
• Einkommen zwischen 15.000 und 20.000 Dollar income in the $ 15,000 - 20,000 brackets (US);
• freies Einkommen über dem Existenzminimum income above the living wage, surplus value;
• Einkommen aus Grundbesitz income derived from land (landed property), property income;
• Einkommen aus Kapitalvermögen unearned (investment) income;
• Einkommen pro Kopf der Bevölkerung per capita income;
• Einkommen auf Lebenszeit income for life;
• Einkommen im Ruhestand income after retirement;
• Einkommen der mittleren Steuerklasse middle-bracket income;
• frei verfügbares Einkommen nach Steuern disposable income (US);
• Einkommen aus Vermögen[sanlage] unearned (investment) income, income property;
• Einkommen aus unbeweglichem Vermögen income from real property;
• Einkommen aus Wertpapierbeständen income from securities (Br.), investment income;
• sein Einkommen angeben to make an income-tax statement (US);
• sein Einkommen zu niedrig angeben to understate one’s income;
• Einkommen angleichen to equalize income;
• sein ganzes Einkommen ausgeben to live up to one’s income;
• mit seinem Einkommen auskommen to live within one’s income, to suit one’s expenditure to one’s means, to make both ends meet;
• als in diesem Jahr angefallenes Einkommen behandeln to report as income for the year;
• nicht als steuerpflichtiges Einkommen behandeln to exclude from one’s income;
• Einkommen besteuern to tax income;
• Einkommen an der Quelle besteuern to tax revenue at the source;
• Einkommen beziehen to draw (derive) income;
• steuerpflichtiges Einkommen darstellen to constitute taxable income;
• Einkommen steuerlich an der Quelle erfassen to tax income at the source;
• sein Einkommen erhöhen to make up (augment) one’s income;
• Einkommen ermitteln to determine an income;
• gutes Einkommen erzielen to make a good income;
• geringes Einkommen [zu versteuern] haben to be in low income brackets (US);
• hohes Einkommen [zu versteuern] haben to be in high income brackets (US);
• 40.000 Dollar Einkommen im Jahr haben to have an income of $ 40,000 a year;
• vierstelliges Einkommen haben to have an income of four figures;
• von seinem Einkommen leben to live off one’s income;
• Einkommen zur Besteuerungsgrundlage nehmen to base taxation on the income;
• jds. Einkommen auf jährlich 8000 Pfund schätzen to put s. one’s income at L 8000 a year;
• als normales Einkommen zu versteuern sein to be taxable as ordinary income;
• dem Einkommen zuzurechnen sein to be of a revenue nature;
• den Landwirten ein angemessenes und regelmäßiges Einkommen sichern to ensure that farmers receive a fair and regular income;
• zum Einkommen in keinem Verhältnis stehen to be out of proportion to one’s income;
• Einkommen für die Steuerveranlagung mit höheren Sätzen veranschlagen to compute the income for assessment at higher rates;
• sein Einkommen im Voraus verbrauchen to anticipate one’s income;
• sein Einkommen verdoppeln to double one’s income;
• über ein Einkommen verfügen to have an income in one’s own right;
• sein Einkommen vermehren to augment one’s income;
• als Einkommen versteuern to report as taxable income;
• 50.000 Dollar an Einkommen versteuern to return one’s income at $ 50,000;
• Einkommen aus Steuergründen über die Jahre verteilen to spread out income;
• steuerlich als Einkommen behandelt werden to be attributed to revenue;
• aus dem laufenden Einkommen bezahlt werden to be paid out of income;
• vom laufenden Einkommen gespeist werden to come from current income;
• mit dem Einkommen verrechnet werden to be chargeable against income;
• Teil seines Einkommens zurücklegen to set aside a part of one’s income. -
2 Gehaltsanteil
Gehaltsanteil
salary proportion;
• steuerfreier Gehaltsanteil tax-free element;
• Gehaltsaufbesserung addition to s. one’s salary, supplementation of salaries, salary increase (rise, increment, boost, US), additional pay, improvement in pay, pay gain, raise (US), (anlässlich einer Beförderung) promotional raise (US);
• Gehaltsaufbesserungen improvements in pay;
• Gehaltsaufbesserung erfahren to receive an increase, to get a raise (US);
• Gehaltsaufwandposten salary expense item;
• Gehaltsauszahlung wage paying, payroll servicing (disbursement);
• Gehaltsbasis salaried basis;
• Gehaltsbescheinigung mit Angabe der Lohnsteuereinbehaltung certificate of pay and tax deducted;
• Gehaltsbestimmung mit parallelen Wirkungsgraden (Statistik) parallel line assay;
• Gehaltsbezüge emoluments;
• Gehaltsblatt eines Angestellten individual earnings record;
• Gehaltsbogen pay schedule;
• Gehaltsbüro payroll department;
• Gehaltsdiskriminierung pay discrimination;
• Gehaltseinbehaltung detention (retention) of wages;
• Gehaltseingruppierung salary classification;
• Gehaltseinnahmen wage earnings;
• Gehaltseinschränkung pay curb;
• Gehaltseinstufung salary classification;
• Gehaltseinstufungsverfahren rating procedure;
• Gehaltsempfänger salary (wage) earner, salaried employee (worker), payroller, wage-earning man, stipendiary, (pl.) salaried personnel (class), salaried staff;
• normaler Gehaltsempfänger regular payroll employee;
• Gehaltsempfänger sein to receive a salary;
• Gehaltsentwicklung salary progression (promotion, evolution, history), compensation history;
• auf den neuesten Stand gebrachte Gehaltsentwiclung salary progression to date. -
3 личный доход
personal (individual) income, individual earnings, personal revenueBanks. Exchanges. Accounting. (Russian-English) > личный доход
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4 Gehaltsblatt eines Angestellten
Gehaltsblatt eines Angestellten
individual earnings recordBusiness german-english dictionary > Gehaltsblatt eines Angestellten
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5 индивидуальный коэффициент заработка
экон. individual earnings ratioДополнительный универсальный русско-английский словарь > индивидуальный коэффициент заработка
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6 доход
income; (государственный) revenue; (прибыль) profit; returns; (поступления) earnings, receipts; (по ценным бумагам) yieldдавать / приносить доход — to bring in an income, to yield a profit
извлекать доход — to derive / to produce / to yield a profit (from)
бюджетные доходы — budget receipts / revenue
валовой доход — gross revenue / receipts
годовой доход — annual / yearly income / revenue
государственные доходы — public / government receipts / revenues
заработанный / полученный доход (от реализации товаров и услуг) — earned revenue
личные доходы — personal / individual incomes
налоговые доходы эк. — tax receipts
валовой национальный доход — gross national income / return
прирост национального дохода — growth of / increment in / accretion of the national income
процентный доход, доход в виде / форме процентов — interest income / return / yield
реальные доходы — real incomes; (завода и т.п.) effective incomes
текущий доход — current income / yield
чистый доход — net profit, pure income
доход на душу населения / — income per, head, per capita / per head income
доход, облагаемый налогом местными властями — locally taxable income
доходы от заграничных инвестиций / капиталовложений — earnings from foreign investments
доход от налогов — receipts from taxes, tax revenue
доходы от продажи патентов, лицензий и технического опыта (статья в платёжном балансе) — fees and royalties
доход от ценных бумаг — security / securities yield
доходы от экспорта — export earnings / revenue
доход, полученный за счёт предоставления услуг — service income
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7 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. -
8 pensión
f.1 pension, boarding-house, boardinghouse, inn.2 retirement pay, retirement annuity, pension benefits.3 alimony.4 pension, retirement.5 boarding school.* * *1 (para jubilados) pension; (para ex cónjuge) maintenance2 (casa de huéspedes) hostel, boarding house, guesthouse, lodgings plural3 (cantidad que se paga) board and lodging, bed and board\pensión completa full boardpensión vitalicia life annuity* * *noun f.1) pension* * *SF1) [por vejez] pension; [por invalidez, de divorciada] allowancepensión alimenticia — alimony, maintenance
pensión de invalidez, pensión de inválidos — disability allowance
pensión de jubilación, pensión de retiro — retirement pension
pensión de viudedad — widow's/widower's pension
3) (=precio) board and lodging4) (Univ) scholarship; [de viaje] travel grant6) † (=molestia) drawback, snag* * *1) (Servs Socs) ( por haber trabajado) retirement pension; ( por contribuciones de familiar) widow's/orphan's pension2)a) ( casa - de huéspedes) guesthouse, rooming house (AmE), boarding house (BrE); (- para estudiantes) student hostelb) ( alojamiento) accommodations (pl) (AmE), lodging, accommodation (BrE); medio I3) (Col) ( mensualidad) tuition (AmE), school fees (pl) (BrE)* * *1) (Servs Socs) ( por haber trabajado) retirement pension; ( por contribuciones de familiar) widow's/orphan's pension2)a) ( casa - de huéspedes) guesthouse, rooming house (AmE), boarding house (BrE); (- para estudiantes) student hostelb) ( alojamiento) accommodations (pl) (AmE), lodging, accommodation (BrE); medio I3) (Col) ( mensualidad) tuition (AmE), school fees (pl) (BrE)* * *pensión11 = pension, alimony, old-age pension.Ex: Such libraries now offer advice on benefits, employment, careers, housing, pensions, consumer affairs and other similar matters, or put people in touch with other sources.
Ex: Alimony payments are taxable to the wife & deductible by the husband.Ex: Although the age for receiving old-age pension is 65 years, an individual can decide to bring it forward to a maximum of 5 years.* cobrar una pensión = draw + a pension.* pensión alimenticia = alimony.* pensión de menores = child support.* pensión de viuda = widow's pension.* pensión de viudedad = widow's pension, widower's pension.* pensión de viudo = widower's pension.* pensión por incapacidad = disability pension.* pensión por invalidez = disability pension.* pensión por vejez = old-age pension.* pensión por viudez = widower's pension, widow's pension.* plan de pensiones = pension plan, retirement plan.* recibir una pensión = draw + a pension.pensión22 = guesthouse [guest house], boarding house, bed and breakfast (B&B).Ex: The aim is to establish a central library with a network of branches in guest houses and other places of accommodation.
Ex: A wide range of accommodation is available including low cost hotels, boarding houses and youth hostels for people attending the conference.Ex: Comparing this car to other people carriers is like comparing the Ritz Hotel to a bed and breakfast.* alojamiento en régimen de pensión completa = full-board accommodation.* media pensión = half board.* pensión completa = food and board, bed and board, full board, full-board accommodation.* pensión para vagabundos = flophouse.* * *A ( Servs Socs) (por haber trabajado) retirement pension; (por contribuciones de un familiar) widow's/orphan's pensioncobrar la pensión to draw one's pensionCompuestos:maintenanceretirement pensionwar pension● pensión de viudedad or viudezwidow's pensionannuityB1 (casa — de huéspedes) guesthouse, rooming house ( AmE), boarding house ( BrE); (— para estudiantes) student hosteldecidió dar pensión she decided to take in lodgersCompuesto:full boardDdicen que murió de pensión they say he died of sorrow/of a broken heart* * *
pensión sustantivo femenino
1 (Servs Socs) pension;
pensión alimenticia maintenance;
pensión de invalidez disability (allowance) (AmE), invalidity benefit (BrE)
2
(— para estudiantes) student hostel;
See Also→ medio 1
3 (Col) ( mensualidad) tuition (AmE), school fees (pl) (BrE)
pensión sustantivo femenino
1 (establecimiento) boarding house, guesthouse
2 (modo de alojamiento) board: fuimos de vacaciones con pensión completa, we had full board on our holiday
3 (cantidad de dinero, renta) pension, allowance, maintenance
pensión de invalidez, invalidity benefit
' pensión' also found in these entries:
Spanish:
caer
- exigua
- exiguo
- huésped
- huéspeda
- jubilar
- jubilación
- patrón
- patrona
- pensionista
- plan
- retiro
- viudedad
- cobrar
- cobro
- dueño
- fonda
- medio
- pensionado
- revalorización
English:
alimony
- allowance
- bed
- board
- boarder
- boarding
- boarding house
- cash in
- disability allowance
- disability pension
- half-board
- landlady
- landlord
- maintenance
- palimony
- pay
- pension
- pension off
- pension plan
- retirement benefits
- room
- rooming-house
- scheme
- vacancy
- check
- disability
- draw
- grant
- guest
- lodging
* * *pensión nf1. [dinero] pension;cobra la pensión una vez al mes he receives his pension once a month;no ha empezado a cobrar la pensión todavía she isn't on a pension yetpensión alimentaria o alimenticia maintenance (allowance);pensión asistencial = benefit paid to people with low incomes, Br ≈ income support;pensión contributiva earnings-related pension;pensión no contributiva non-contributory pension;pensión del Estado state pension;pensión de invalidez disability pension o allowance;pensión de jubilación retirement pension;pensión retributiva earnings-related pension;pensión vitalicia life pension;pensión de viudedad widow's pension2. [de huéspedes] guest house;media pensión [en hotel] half board, = breakfast and one other meal included;estar a media pensión [en colegio] to have school dinnerspensión completa [en hotel] full board, = all meals included* * *f1 hotel rooming house, Brguesthouse;media pensión bed and breakfast and one main meal, Br half board2 dinero pension* * *1) jubilación: pension2) : boarding house3)pensión alimenticia : alimony* * *pensión n1. (dinero) pension2. (hostal) boarding house / guesthouse -
9 annuity
Fina contract in which a person pays a lump-sum premium to an insurance company and in return receives periodic payments, usually yearly, often beginning on retirement.There are several types of annuity. They vary both in the ways they accumulate funds and in the ways they disperse earnings. A fixed annuity guarantees fixed payments to the individual receiving it for the term of the contract, usually until death; a variable annuity offers no guarantee but has potential for a greater return, usually based on the performance of a stock or unit trust; a deferred annuity delays payments until the individual chooses to receive them; a hybrid annuity, also called a combination annuity, combines features of both the fixed and variable annuity. -
10 единый налог на вменённый доход
1) General subject: single tax on imputed income (AD), uniform tax on imputed income (http://www.deloitte.com/dtt/article/0,1002,sid%253D40303%2526cid%253D55676,00.html)2) Economy: unified tax on imputed income3) Accounting: (ЕНВД) Single tax on imputed earningsУниверсальный русско-английский словарь > единый налог на вменённый доход
-
11 Ergebnisrechnung
Ergebnisrechnung f RW operating statement* * *f < Rechnung> operating statement* * *Ergebnisrechnung
earnings statement, statement of operating results (US);
• Ergebnisrechnung auf der Basis variabler Kosten marginal income statement;
• Ergebnisrückgang decline in results;
• Ergebnissteuerung performance control;
• Ergebnisverantwortung [des Einzelnen] [individual] responsibility for results. -
12 taquilla
f.1 ticket office, booking office (ventanilla).2 locker (armario).3 takings.4 set of pigeonholes (casillero).5 gate money, gate.* * *1 (de tren etc) ticket office, booking office; (de cine, teatro) box office3 (casillero) pigeonholes plural4 (armario) locker* * *verb* * *SF1) [para billetes, entradas] (=sala) booking office, ticket office; (=ventanilla) ticket window; [de teatro, cine] box officeéxito de taquilla — box-office success, box-office hit
2) (=recaudación) (Teat) takings pl, take (EEUU); (Dep) gate money, proceeds pl3) (=armario) locker; (=archivador) filing cabinet; (=carpeta) file* * *a) ( de cine) box office; (en estación, estadio) ticket officeb) ( cantidad recaudada) takings (pl)hacer taquilla or tener buena taquilla — película/obra to be a box-office hit
c) ( casillero) rack, pigeonholes (pl)* * *= locker, box office.Ex. In some libraries, shopping bags and briefcases must be deposited in lockers or a left-luggage area in the library foyer to prevent their use in smuggling out items which have not been issued.Ex. Coverage is said to encompass 'all the award winners, big box office success, top rental movies, and most recent releases'.----* éxito de taquilla = blockbuster.* vestuario con taquillas = locker room.* * *a) ( de cine) box office; (en estación, estadio) ticket officeb) ( cantidad recaudada) takings (pl)hacer taquilla or tener buena taquilla — película/obra to be a box-office hit
c) ( casillero) rack, pigeonholes (pl)* * *= locker, box office.Ex: In some libraries, shopping bags and briefcases must be deposited in lockers or a left-luggage area in the library foyer to prevent their use in smuggling out items which have not been issued.
Ex: Coverage is said to encompass 'all the award winners, big box office success, top rental movies, and most recent releases'.* éxito de taquilla = blockbuster.* vestuario con taquillas = locker room.* * *A1 (ventanilla — de un cine) box office, ticket office; (— en una estación, un estadio) ticket office2 (cantidad recaudada) takings (pl)hacer taquilla or tener buena taquilla «película/obra» to be a box-office hit3 (casillero) rack, pigeonholes (pl)1 (diversión) funsalimos a buscar taquilla we went out for some fun2(popularidad, aceptación): se ha ganado una taquilla enorme entre la juventud it has really taken off o become a hit with young people ( colloq)se ve muy taquilla con esos lentes he looks very cool in those shadesun disco muy taquilla a very cool record* * *
taquilla sustantivo femenino
(en estación, estadio) ticket office
taquilla sustantivo femenino
1 (de billetes, de entradas) ticket office, box office
2 (dinero recaudado) takings pl
3 (armario individual) locker
4 (casillero en un hotel, etc) pigeonholes pl
' taquilla' also found in these entries:
Spanish:
entrada
- ventanilla
- abrir
- completo
- éxito
English:
blockbuster
- booking
- booth
- box office
- ticket office
- box
- sell
- takings
- ticket
* * *taquilla nf1. [ventanilla] [de estación, estadio, museo] ticket office;[de cine, teatro, circo] box office;las entradas cuestan doce euros, once en taquilla tickets cost twelve euros, eleven on the door2. [recaudación] takings;la película fue un éxito de taquilla the movie was a box-office hit3. [armario] locker4. [casillero] set of pigeonholes* * *f2 C.Am. ( bar) small bar* * *taquilla nf1) : box office, ticket office2) : earnings pl, take* * *taquilla n1. (en general) ticket office2. (en el teatro, cine) box office3. (armario pequeño) locker -
13 amortization
Fin1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time.EXAMPLEFor tax purposes, the distinction is not always made between amortization and depreciation, yet amortization remains a viable financial accounting concept in its own right.It is computed using the straight-line method of depreciation: divide the initial cost of the intangible asset by the estimated useful life of that asset.Initial cost/useful life = amortization per yearFor example, if it costs $10,000 to acquire a patent and it has an estimated useful life of 10 years, the amortized amount per year is $1,000.$10,000/10 = $1,000 per yearThe amount of amortization accumulated since the asset was acquired appears on the organization’s balance sheet as a deduction under the amortized asset.While that formula is straightforward, amortization can also incorporate a variety of noncash charges to net earnings and/or asset values, such as depletion, write-offs, prepaid expenses, and deferred charges. Accordingly, there are many rules to regulate how these charges appear on financial statements. The rules are different in each country, and are occasionally changed, so it is necessary to stay abreast of them and rely on expert advice.For financial reporting purposes, an intangible asset is amortized over a period of years. The amortizable life—“useful life”—of an intangible asset is the period over which it gives economic benefit.Intangibles that can be amortized can include:Copyrights, based on the amount paid either to purchase them or to develop them internally, plus the costs incurred in producing the work (wages or materials, for example). At present, a copyright is granted to a corporation for 75 years, and to an individual for the life of the author plus 50 years. However, the estimated useful life of a copyright is usually far less than its legal life, and it is generally amortized over a fairly short period;Cost of a franchise, including any fees paid to the franchiser, as well legal costs or expenses incurred in the acquisition. A franchise granted for a limited period should be amortized over its life. If the franchise has an indefinite life, it should be amortized over a reasonable period not to exceed 40 years;Covenants not to compete: an agreement by the seller of a business not to engage in a competing business in a certain area for a specific period of time. The cost of the not-tocompete covenant should be amortized over the period covered by the covenant unless its estimated economic life is expected to be less;Easement costs that grant a right of way may be amortized if there is a limited and specified life; Organization costs incurred when forming a corporation or a partnership, including legal fees, accounting services, incorporation fees, and other related services.Organization costs are usually amortized over 60 months;Patents, both those developed internally and those purchased. If developed internally, a patent’s “amortizable basis” includes legal fees incurred during the application process. A patent should be amortized over its legal life or its economic life, whichever is the shorter;Trademarks, brands, and trade names, which should be written off over a period not to exceed 40 years;Other types of property that may be amortized include certain intangible drilling costs, circulation costs, mine development costs, pollution control facilities, and reforestation expenditures;Certain intangibles cannot be amortized, but may be depreciated using a straight-line approach if they have “determinable” useful life. Because the rules are different in each country and are subject to change, it is essential to rely on specialist advice.2. the repayment of the principal and interest on a loan in equal amounts over a period of time -
14 IRA
abbr. Finindividual retirement account: a pension plan, designed for individuals without a company pension plan, that allows annual sums, subject to limits dependent upon employment income, to be set aside from earnings tax-free. Individuals with a company pension may invest in an IRA, but only from their net income. IRAs, including the Education IRA, designed as a way of saving for children’s education, may invest in almost any financial security except real estate.
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