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101 personal computer
noun ((also PC) a small computer that can be used independently by an individual user for word-processing, games, e-mail, storage of information. etc.) osobný počítač* * *• osobný pocítac -
102 IRA
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103 ISA
ISAs should be the first investments you consider because they are the next most tax-efficient, after pensions. They allow you to hold up to £5,000 a year... in three types of investment: cash, life insurance and stock market investments, such as shares and unit trusts.
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104 LISA
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105 SAYE
British FINANCE ( abbreviation save-as-you-earn) = plan d'épargne à contributions mensuelles produisant des intérêts exonérés d'impôtsSAYE was introduced more than 20 years ago as a way to encourage workers to become stakeholders in their own companies and to boost private investment in the stock market. The proceeds of SAYE schemes are subject to capital gains tax but the investment is relatively risk free because if the company's share price falls the individual can reclaim the cash they invested rather than taking the price for the shares.
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106 asset
∎ assets (of company) actif m; (personal) patrimoine m; (possessions) avoir m, capital m; LAW (of inheritance, company) masse f; (on liquidation after bankruptcy) masse active;∎ assets and liabilities actif et passif;∎ total assets total m de l'actif;∎ excess of assets over liabilities excédent m de l'actif sur le passifasset allocation répartition f des actifs;asset management gestion f de biens ou de capital; (of individual's wealth) gestion de patrimoine;asset stripper dépeceur m d'entreprise;asset stripping démantèlement m d'entreprise;asset swap swap m d'actifs;asset turnover rotation f des capitaux;asset utilization ratio taux m d'utilisation des actifs;asset valuation réserve f, provision f pour évaluation d'actif;ACCOUNTANCY asset value valeur f d'actif(b) (advantage) atout m;∎ she's a real asset to the company elle apporte beaucoup à l'entreprise -
107 capital
∎ to live on one's capital vivre sur son capitalcapital account compte m de capitaux;capital accumulation accumulation f de capital;capital adequacy ratio ratio m Cooke;capital allowances déductions f pl (fiscales) sur frais d'établissement;capital asset pricing model modèle m d'évaluation des actifs;capital assets actif m immobilisé, immobilisations f pl corporelles;capital bond obligation f à coupon zéro;capital budget budget m des investissements;capital budgeting gestion f des investissements;capital charge intérêt m des capitaux (investis);capital clause (in memorandum of association) constitution f du capital social;capital contribution apport m de capitaux;capital cost coût m du capital;ACCOUNTANCY capital employed capital engagé, capitaux permanents;capital equipment biens m pl d'équipement, capitaux fixes;capital expenditure mise f de fonds, investissements m pl (en immobilisations), dépenses f pl d'équipement;capital flight fuite f des capitaux;capital gains plus-value f;capital gains distribution distribution f des plus-values;capital gains tax impôt m sur les plus-values;capital goods biens d'équipement ou capitaux ou production;capital goods market marché m d'équipement;capital grant subvention f en capitalcapital growth croissance m du capital;capital income revenu m du capital;capital inflow afflux m de capitaux ou de fonds;capital injection injection f de capital ou de capitaux;capital investment investissement m de capitaux, mise de fonds;ACCOUNTANCY capital items biens capitaux;capital levy prélèvement m sur le capital;capital loss moins-value f, perte f en capitaux;capital market marché financier ou des capitaux;capital movements mouvements m pl des capitaux;capital outlay dépenses en capital;capital profits plus-value;capital project evaluation étude f de projet d'investissement;capital reserves profits m mis en réserve, réserves f non distribuées;ACCOUNTANCY capital and reserves capitaux propres;capital share part f sociale;STOCK EXCHANGE capital shares actions f pl de capitalisation;capital shortfall manque m de capitaux;capital stock capital social, capital-actions m, fonds propres;capital structure structure f financière;capital tax impôt m sur le capital;capital transaction opération f en capital;capital transfer tax droits m pl de mutation;capital turnover rotation f des capitauxcapital letter lettre f majusculeCapital gains tax is not a big issue for most people, as few people surpass the CGT allowance each year. In the 1999/2000 tax year, the individual CGT threshold, which applies to children as well as adults, is £6,800. This means a couple would have to realise gains from the sale of investments of more than £14,200 to save tax by putting some of their assets in their child's name.
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108 chain
(a) (of stores, restaurants) chaîne fAmerican chain bank banque f à succursales multiples;chain store magasin m à succursales (multiples); (individual store) succursale f(b) chain of distribution circuit m ou réseau m de distribution -
109 drawdown
FINANCE tirage mUntil now, anyone wanting to take advantage of drawdown had first to make the costly transfer into a personal pension plan. The new rules aim to make this unnecessary by extending drawdown to occupational money purchase schemes... small, self-administered schemes... executive pension plans... additional voluntary contributions... and individual or free-standing AVCs.
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110 laddered portfolio
A laddered portfolio of individual bonds has an additional advantage: If you need to sell some of them to raise cash at a time when the bond market is slumping, you can select the more profitable ones for sale and hold the others to maturity. When redeeming bond fund shares, you may be forced to swallow a capital loss if the market is against you.
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111 lame duck
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112 corporation
noun (a body of people acting as one individual eg for administration or business purposes: the British Broadcasting Corporation.) corporaţie, societate (pe acţiuni) -
113 personal computer
noun ((also PC) a small computer that can be used independently by an individual user for word-processing, games, e-mail, storage of information. etc.) -
114 corporation
noun (a body of people acting as one individual eg for administration or business purposes: the British Broadcasting Corporation.) εταιρεία -
115 personal computer
noun ((also PC) a small computer that can be used independently by an individual user for word-processing, games, e-mail, storage of information. etc.) προσωπικός ηλεκτρονικός υπολογιστής -
116 corporation
nouna body of people acting as one individual eg for administration or business purposes:هَيْـئَـهthe British Broadcasting Corporation.
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117 personal computer
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118 corporation
noun (a body of people acting as one individual eg for administration or business purposes: the British Broadcasting Corporation.) société (commerciale) -
119 personal computer
noun ((also PC) a small computer that can be used independently by an individual user for word-processing, games, e-mail, storage of information. etc.) ordinateur; PC -
120 corporation
noun (a body of people acting as one individual eg for administration or business purposes: the British Broadcasting Corporation.) corporação
См. также в других словарях:
individual retirement account — noun a retirement plan that allows you to contribute a limited yearly sum toward your retirement; taxes on the interest earned in the account are deferred • Syn: ↑IRA • Hypernyms: ↑pension plan, ↑pension account, ↑retirement plan, ↑retirement… … Useful english dictionary
individual — I adjective detached, deviating, different, differentiated, discrete, disjoined, disjunct, distinct, distinctive, distinguishable, exceptional, extracted, extraordinary, independent, individualized, isolated, nonconforming, nonuniform, particular … Law dictionary
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individual income tax — ➔ income tax * * * individual income tax UK US noun [C or U] ► TAX a tax paid by people on the money they earn, not a tax that a company pays on its profits: »The deadline for filing individual income tax forms is April 17th … Financial and business terms
individual — When used as a noun, individual should denote a single person in contrast with a group of people or with society as a whole: the role of the individual in the community / She continues to treat them as individuals. It is less satisfactory, and… … Modern English usage
individual development plan — UK US noun [C] (ABBREVIATION IDP) ► HR, WORKPLACE, MANAGEMENT a document that states what an employee wants to achieve in the future, for example in the next year, and gives a plan for developing their skills so that they are able to achieve… … Financial and business terms
individual health plan — UK US noun [C] (also individual health insurance plan) ► INSURANCE an insurance agreement relating to health care for one person, not for a family or organization: »Mental health coverage is not included in many individual health plans … Financial and business terms
individual branding — UK US noun [U] (also multibranding) ► MARKETING the practice of using a different brand name for each of a company s products: »The advantage of individual branding is that each product has an image and identity that is unique … Financial and business terms
noun of multitude — noun The name of something that contains many individual things or people. Examples: army, fleet, hundred. Syn: collective noun, noun of assemblage … Wiktionary
individual sport — noun A sport which is practiced by two opposing individuals or one individual. Ant: team sport … Wiktionary
individual — ► ADJECTIVE 1) single; separate. 2) of or for one particular person. 3) striking or unusual; original. ► NOUN 1) a single human being or item as distinct from a group. 2) a distinctive or original person. DERIVATIVES … English terms dictionary