interest profits and dividends

The amount of earnings available to make interest payments after all operating and nonoperating income and expenses—except interest and income taxes—have been accounted for.

Interest cover is regarded as a measure of a company’s creditworthiness because it shows how much income there is to cover interest payments on outstanding debt.

     It is expressed as a ratio, comparing the funds available to pay interest—earnings before interest and taxes, or EBIT—with the interest expense. The basic formula is:

If interest expense for a year is $9 million, and the company’s EBIT is $45 million, the interest coverage would be:

The higher the number, the stronger a company is likely to be. A ratio of less than 1 indicates that a company is having problems generating enough cash flow to pay its interest expenses, and that either a modest decline in operating profits or a sudden rise in borrowing costs could eliminate profitability entirely. Ideally, interest coverage should at least exceed 1.5; in some sectors, 2.0 or higher is desirable.

     Variations of this basic formula also exist. For example, there is:

This ratio indicates the firm’s ability to use its cash flow to satisfy its fixed financing obligations. Finally, there is the fixed-charge coverage ratio, which compares EBIT with fixed charges:

     can be interpreted in many ways, however. It could mean, for example, the funds that a company is obliged to set aside to retire debt, or dividends on preferred stock.

1) Компьютерная техника: Icon Project Document, Intelligent Pulse Decoding

2) Медицина: Intermittent Peritoneal Dialysis, In Patient Department

3) Военный термин: Intelligence Planning Document, Intelligence Production Division, impact prediction data, improved point defense, individual package delivery, issue priority designator, Intelligence Plans Division (USEUCOM), расстояние между зрачками (interpupillary distance), база глаз, расстояние между центрами окуляров

4) Техника: IMU performance data, integrated photomultiplier device

5) Шутливое выражение: Ikon Police Department

6) Строительство: integrated project delivery

7) Математика: Inline Progression Dimension, Integral Parameter Differences

8) Экономика: дефлятор ВНП

9) Бактериология: Invasive pneumococcal disease

10) Оптика: image photocounting distribution, interpupillary distance

11) Сокращение: Improved Point Defence, Information-Psychological activity Directorate (Croatia), Initial Production Delivery, Instituto de Pesquina e Desenvolvimento (Institute of research & development (Brazil)), Integrated Product Development

12) Физиология: Immediate Pigment Darkening, Inter Pupilary Distance

13) Электроника: Interactive Phase Distortion

14) Вычислительная техника: Intelligent Printer Data

15) Токсикология: Individual Protective Devices

16) Банковское дело: проценты, прибыли и дивиденды (interest, profits and dividends)

17) Транспорт: Implicit Price Deflector

18) Фирменный знак: Intelligent Product Division, Intelligent Products Division, International Publishers Direct

19) Деловая лексика: Implied Probability of Default, Intel Product Dealer, Investment Property Databank

20) Образование: Initial Professional Development

21) Инвестиции: interest, profits and dividends

22) ЕБРР: interest payment date

23) Чат: Inducing The Pleasure Dreams

24) НАСА: Information Processing Division

25) Единицы измерений: Image Per Dollar

1) Banking: IPD (interest, profits and dividends)

2) Investment: interest profits and dividends

•

- bills of exchange tax

- coupon tax

- dividend tax

- sales tax

- securities tax

- security transfer tax

- stock exchange turnover tax

- stockholder’s tax

- stock transfer tax

- withholding tax on dividends

- withholding tax on interest and dividends

- tax on dividends

- tax on dividends from securities to bearer

- tax on profits from trading stocks or bonds

- tax on stock exchange dealings

- to impose a tax

- to levy a tax

1 benefit (bien).

a beneficio de in aid of (gala, concierto)

en beneficio de for the good of

en beneficio de todos in everyone's interest

en beneficio propio for one's own good

Para su bien For his sake.

2 profit (ganancia).

beneficio bruto/neto gross/net profit

1^st person singular (yo) present indicative of spanish verb: beneficiar.

* * *

► nombre masculino

1 (ganancia) profit

2 (bien) benefit

\

en beneficio de for the good of, for the benefit of, in the interest of

■ todo lo hace en beneficio propio everything he does is for his own good

■ la derecha ha perdido escaños en beneficio de la izquierda the right has lost seats to the left

a beneficio de in aid of

sacar beneficio de to profit from

beneficio bruto gross profit

beneficio neto clear profit

* * *

1) benefit

2) gain, profit

* * *

1) (=ventaja) benefit

2) (Com, Econ) profit

3) (=función benéfica) benefit (performance)

4) (=donación) donation

5) (Rel) living, benefice

6) (Min) [de mina] exploitation, working; [de mineral] (=extracción) extraction; (=tratamiento) processing, treatment

7) LAm (=descuartizamiento) butchering; (=matanza) slaughter

8) CAm [de café] coffee processing plant

* * *

1)

a) (Com, Fin) profit

b) (ventaja, bien) benefit

- beneficio bruto

- beneficio líquido or neto

2)

a) (AmL) ( de animal) dressing

b) (AmC) (Agr) coffee processing plant

c) (Chi) ( de mineral) extraction

* * *

= benefit, gain, profit, plus [pluses, -pl.], dividend, payback, payoff [pay-off], perk, mileage.

Ex. The examples that follow will give you a glimpse of the important features and benefits of the SCI CD Edition.

Ex. This is likely to lead to shorter and less complex profiles for searches, and the gains will be most obvious in a natural language system.

Ex. As the quantity increased the printer's capital investment, which was always alarmingly high, rose with it, and his profit as a percentage of investment fell.

Ex. Whether these differences are pluses or minuses depends very much on a library's needs and expectations.

Ex. The article has the title ' Dividends: the value of public libraries in Canada'.

Ex. In the 1980s the illegal reproduction and distribution of information was a tedious process that generally produced poor payback.

Ex. Although setting up a security policy may demand considerable upheaval, it has significant payoff in safety and efficiency.

Ex. At almost every conference I've spoken at one of the perks is free conference registration.

Ex. Reports produced by government-sponsored projects may not be widely distributed until the government has had good mileage from them = Los informes obtenidos de los proyectos patrocinados por el gobierno puede que no se distribuyan de forma general hasta que el gobierno les haya sacado un buen provecho.

----

* análisis de costes-beneficios = cost-benefit analysis.

* análisis de costos-beneficios = cost-benefit analysis.

* aportar beneficios = lead to + benefits, bring + benefits.

* beneficio añadido = added benefit.

* beneficio de bolsa = share dividend.

* beneficio directo = direct benefit.

* beneficio económico = economic benefit, financial benefit, economic return.

* beneficio extra = bonus [bonuses, -pl.].

* beneficio fiscal = tax benefit, fiscal benefit.

* beneficio indirecto = spin-off, indirect benefit, spinoff benefit, spillover benefit.

* beneficio marginal = marginal benefit.

* beneficio material = material benefit.

* beneficio mutuo = mutual benefit.

* beneficio neto = net trading profit, net profit, net gain, net benefit.

* beneficio para la salud = health benefit.

* beneficio personal = personal gain.

* beneficio positivo = positive return.

* beneficio público = public interest.

* beneficio recíproco = mutual benefit.

* beneficios = return.

* beneficios acumulados = accruing benefits.

* beneficios brutos = gross benefits.

* beneficios complementarios = fringe benefits.

* beneficios de la inversión = return on investment (ROI).

* beneficios del cargo, los = spoils of office, the.

* beneficios en metálico = cash benefit.

* beneficios en relación con la inversión = return on investment (ROI).

* beneficios netos = net income.

* beneficio social = societal benefit, social return, social benefit.

* concierto a beneficio = benefit concert.

* conseguir beneficio = accrue + benefit.

* costes y beneficios = costs and benefits.

* costos y beneficios = costs and benefits.

* dar a Alguien el beneficio de la duda = give + Nombre + the benefit of the doubt.

* de mucho beneficio = high-payoff.

* el beneficio de la duda = the benefit of the doubt.

* en beneficio de = for the benefit of, to the benefit of.

* en beneficio propio = to + Posesivo + advantage.

* en + Posesivo + propio beneficio = to + Posesivo + advantage.

* escaparse de los beneficios de Internet = fall through + the net.

* explotar beneficios = exploit + benefits.

* margen de beneficio = markup rate, markup [mark-up], profit margin.

* muchos beneficios = high return.

* obtener beneficios = gain + benefit, make + a profit, realise + benefits, derive + benefit, reap + rewards, reap + benefits, reap + returns, make + profit.

* obtener el máximo beneficio = reap + full potential.

* para beneficio de = for the good of.

* para el beneficio de = for the benefit of.

* precio de coste más margen de beneficios = cost-plus pricing.

* producir beneficios = reap + dividends, render + returns, achieve + returns, pay + dividends, return + dividends.

* que busca el beneficio propio = self-serving.

* reducir los beneficios = cut + profit.

* relación costes-beneficios = cost-benefit ratio.

* relación costos-beneficios = cost-benefit ratio.

* relativo a la relación costes-beneficios = cost-benefit.

* relativo a la relación costos-beneficios = cost-benefit.

* reportar beneficio = provide + benefit.

* reportar beneficios = have + benefits, bring + benefits.

* riesgos-beneficios = risk-return.

* ser de gran beneficio para = be of great benefit to.

* ser un beneficio inesperado para = be a boon to.

* tener beneficios = have + benefits.

* * *

1)

a) (Com, Fin) profit

b) (ventaja, bien) benefit

- beneficio bruto

- beneficio líquido or neto

2)

a) (AmL) ( de animal) dressing

b) (AmC) (Agr) coffee processing plant

c) (Chi) ( de mineral) extraction

* * *

* * *

1 ( Com, Fin) profit

este negocio produce grandes beneficios this business yields large profits

una inversión que reportó importantes beneficios an investment that brought significant returns o profits

margen de beneficio(s) profit margin

2 (ventaja, bien) benefit

no va a sacar gran beneficio del asunto he's not going to benefit much from this affair

una colecta a beneficio de las víctimas a collection in aid of the victims

en beneficio de todos in the interests of everyone

todo lo hace en beneficio propio everything he does is for his own gain o advantage

tales mejoras redundarán en beneficio del público these improvements will benefit the public o will be in the public interest

3 (función benéfica) charity performance

gross profit

entitlement to legal aid

fringe benefit

net profit

net profit

earnings per share (pl)

fringe benefit

B ( AmL) (de un animal) dressing

C ( Chi) (de un mineral) extraction

D ( AmC) ( Agr) coffee processing plant

* * *

1ª persona singular (yo) presente indicativo

3ª persona singular (él/ella/usted) pretérito indicativo

◊ esto beneficia a ambas partes this benefits both sides;

a) (Com, Fin) profit;

b) (ventaja, bien) benefit;

◊ a beneficio de in aid of;

* * *

beneficio nm

1. [bien] benefit;

a beneficio de [gala, concierto] in aid of;

en beneficio de for the good of;

ello redundó en beneficio nuestro it was to our advantage;

en beneficio de todos in everyone's interest;

en beneficio propio for one's own good;

sólo buscan el beneficio propio they're only interested in what's in it for them

2. [ganancia] profit;

la tienda ya está dando beneficios the shop is already making a profit

beneficios antes de impuestos pre-tax profits;

beneficio neto net profit

3. Min [extracción] extraction

4. Carib, Chile [de res] slaughter

* * *

1 ( ventaja) benefit;

en beneficio de in aid of

2 COM profit

2 Rpl

para ganado slaughterhouse

3 C.Am.

coffee-processing plant

* * *

beneficio nm

1) ganancia, provecho: gain, profit

2) : benefit

* * *

beneficio n

1. (bien) benefit

2. (ganancias) profit

1 to produce (producto, sonido).

Los carbohidratos producen energía Carbohydrates produce energy.

Los golpes producen lesiones The blows produce injury.

Ellos producen galletas They produce cookies.

El campo produce manzanas The field produces apples.

2 to cause, to give rise to.

tu actuación me produce tristeza your conduct makes me very sad

3 to yield, to bear.

este negocio produce grandes pérdidas this business is making huge losses

4 to produce (Cine & television).

* * *

Conjugation model [ CONDUCIR], like link=conducir conducir

► verbo transitivo

1 (gen) to produce

2 (causar) to cause

3 (cosecha, fruto) to yield

► verbo pronominal producirse

1 to happen

■ se ha producido un accidente en la autopista there has been an accident on the motorway

\

producir en cadena to mass-produce

* * *

1) to produce, yield

2) cause

* * *

1. VT

1) [+ cereales, fruta, petróleo] to produce

2) (=fabricar) [+ aceite, coche] to produce, make; [+ electricidad, energía] to produce, generate

3) [+ cambio, efecto, herida, daños] to cause

4) (Econ) [+ interés] to yield; [+ beneficio] to yield, generate

5) (=crear) [+ novela, cuadro] to produce

6) (Cine, TV) to produce

producirse

* * *

verbo transitivo

1)

a) región/país <trigo/tomates/vino> to produce; < petróleo> to produce; persona <trigo/tomates> to produce, grow; <aceite/vino> to produce, make

b) ( manufacturar) to produce, make

c) <electricidad/calor/energía> to produce, generate

d) < sonido> to cause, generate

2) (Com, Fin) < beneficios> to produce, generate, yield; < pérdidas> to cause, result in

3) <película/programa> to produce

4) ( causar) <conmoción/reacción/explosión> to cause

producirse v pron

1) (frml) ( tener lugar) accidente/explosión to occur (frml), to take place; cambio to occur (frml), to happen

2) (refl) (frml) < heridas> to inflict... on oneself (frml)

* * *

= author, breed, deliver, generate, get out, give + birth to, output, produce, result (in), spawn, turn out, yield, throw up, effect, realise [realize, -USA], put out, crank out, bring about.

Ex. Note that these provisions do not include research reports which have been prepared within a government agency but specifically authored by an individual = Nótese que estas disposiciones no afectan a informes de investigaciones procedentes de una agencia gubernamental aunque realizados concretamente por un individuo.

Ex. The dependence on bosses for recognition, rewards, and advancement breeds an artificiality of relationship, a need to be polite and agreeable.

Ex. The result could be termed a full-provision data base -- a data base including both text and reference, and delivering much more than the 2 added together.

Ex. Human indexers sometimes make inappropriate judgements, misinterpret ideas, have lapses of memory or concentration, and generate omissions and inconsistencies in their indexing.

Ex. I suspect that this emphasis reflects the desire to have a simple rule that everybody can apply and therefore get out cataloging data quickly and cheaply.

Ex. By way of illustration: it is the machine's habit to perform remarkable feats, such as augmenting western musical heritage with the discovery that the eighteenth century gave birth to two contemporary composers.

Ex. The search profile will only be modified periodically as the quality of the set of notifications output from the search drops to unacceptable levels.

Ex. The present OCLC system does not produce catalog cards in sets, but if it did it could produce over 6,000 different sets for one title.

Ex. Objective 1 results in what is known as a direct catalogue, because it gives direct access to a specific document.

Ex. Both the original production and revision of STC spawned a large crop of such items which are worth following up.

Ex. Once it is available, duplicates in large quantities could probably be turned out for a cent apiece beyond the cost of materials.

Ex. This mixture of approaches is designed to yield maximum retrieval for as many users as possible by combining the different strengths of controlled and natural language indexing.

Ex. Demands from clients will often throw up an occurrence of similar problems, revealing perhaps the operation of an injustice, the lack of an amenity in the neighbourhood, or simply bureaucratic inefficiency.

Ex. Historically, the main reasons for unionization have been to effect better wages, fringe benefits, and working conditions.

Ex. Librarians, information scientists, and keepers of the archives have to realise the meaning of the so-called electronic library (e-library).

Ex. When such a happy occurrence takes place the publisher can put out extra impressions and can publish (or sell the rights for) a paperback edition for a larger market.

Ex. Because we have an automated system we can crank out weeding lists on different criteria.

Ex. Untruth brings about ill reputation and indignity.

----

* cambio + producirse = change + come about.

* catástrofe + producirse = disaster + strike.

* hacer que se produzca una situación = bring about + situation.

* hacer que se produzca un resultado = bring about + result.

* producir aglomeraciones = cause + crowding.

* producir beneficios = reap + dividends, render + returns, achieve + returns, pay + dividends, return + dividends.

* producir caos = cause + chaos.

* producir con gran destreza = craft.

* producir desesperación = yield + despair.

* producir dividendos = pay + dividends, return + dividends.

* producir dudas = make + Nombre + doubt.

* producir el rendimiento máximo = come into + Posesivo + own.

* producir en abundancia = churn out, knock out.

* producir hostilidad = arouse + hostility.

* producir resultado = yield + result.

* producir resultados = produce + results, bring + results.

* producirse caos = chaos + result, chaos + arise.

* producirse un cúmulo de circunstancias que = circumstances + converge.

* producir un cambio = effect + change, produce + change, trigger + change.

* que produce ansiedad = anxiety-producing.

* * *

verbo transitivo

1)

a) región/país <trigo/tomates/vino> to produce; < petróleo> to produce; persona <trigo/tomates> to produce, grow; <aceite/vino> to produce, make

b) ( manufacturar) to produce, make

c) <electricidad/calor/energía> to produce, generate

d) < sonido> to cause, generate

2) (Com, Fin) < beneficios> to produce, generate, yield; < pérdidas> to cause, result in

3) <película/programa> to produce

4) ( causar) <conmoción/reacción/explosión> to cause

producirse v pron

1) (frml) ( tener lugar) accidente/explosión to occur (frml), to take place; cambio to occur (frml), to happen

2) (refl) (frml) < heridas> to inflict... on oneself (frml)

* * *

* * *

producir [I6 ]

1 ‹trigo/tomates› to produce, grow; ‹petróleo› to produce; ‹aceite/vino› to produce, make

2 (manufacturar) to produce, make

esta fábrica produce 300 coches a la semana this factory produces o makes o manufactures o turns out 300 cars a week

3 ‹electricidad/calor/energía› to produce, generate

4 ‹sonido› to produce, cause, generate

1 ( Com, Fin) ‹beneficios› to produce, generate, yield; ‹pérdidas› to cause, give rise to, result in

2 «país/club» ‹artista/deportista› to produce

C ‹película/programa› to produce

(causar): estas declaraciones produjeron una gran conmoción these statements caused a great stir

le produjo una gran alegría it made her very happy

me produjo muy buena impresión I was very impressed with her

la pomada le produjo un sarpullido the ointment caused a rash o brought her out in a rash

ver cómo la trata me produce náuseas it makes me sick to see how he treats her

A ( frml) (tener lugar) «accidente/explosión» to occur ( frml), to take place; «cambio» to occur ( frml), to happen

se produjeron varios incidentes several incidents occurred o took place

se produjeron 85 muertes there were 85 deaths, 85 people died o were killed

durante la operación de rescate se produjeron momentos de histerismo there were moments of panic during the rescue operation

se ha producido una notable mejora there has been a great improvement

B ( refl) ( frml); ‹heridas› to inflict … on oneself ( frml)

se produjo heridas con un objeto cortante she cut herself with o she inflicted wounds on herself with a sharp object

disparó el arma produciéndose la muerte instantánea he fired the gun, killing himself instantly

se produjo varias fracturas al caerse he broke several bones o ( frml) incurred several fractures when he fell

* * *

a) ( en general) to produce

b) ‹ sonido› to cause, generate

◊ le produjo una gran alegría it made her very happy

◊ se produjeron 85 muertes there were 85 deaths, 85 people died o were killed

* * *

♦ vt

1. [productos agrícolas, recursos naturales] to produce;

las abejas producen miel bees produce honey

2. [manufacturar] to produce

3. [generar] [calor, sonido] to produce

4. [artista, campeón] to produce;

un país que ha producido varios campeones mundiales a country which has produced several world champions

5. [ocasionar] to cause, to give rise to;

tu actuación me produce tristeza your conduct makes me very sad;

un medicamento que produce náuseas a medicine which causes nausea;

no me produjo muy buena impresión it didn't make a very good impression on me

6. [interés] to yield, to bear;

este negocio produce grandes pérdidas this business is making huge losses;

la operación produjo muchas ganancias para el banco the transaction yielded substantial profits for the bank

7. [en cine, televisión] to produce

♦ See also the pronominal verb producirse

* * *

1 ( crear) produce

2 ( causar) cause

* * *

producir {61} vt

1) : to produce, to make, to manufacture

2) : to cause, to bring about

3) : to bear (interest)

♦ See also the reflexive verb producirse

* * *

producir vb

1. (elaborar) to produce

2. (causar) to cause / to make

1) платеж, плата, уплата, оплата; погашение (долга)

2) взнос

3) вознаграждение

4) pl платежный оборот

•

- accurate payment

- additional payment

- advance payment

- allowance payments

- amortization payment

- annual payment

- anticipated payment

- anticipation payment

- average payment

- back payment

- balloon payment

- benefit payment

- bilateral payments

- bonus payment

- B2B payments

- budgetary payment

- business payment

- carved-out oil payment

- cash payment

- cash down payment

- cash payments in advance

- cashless payment

- cheque payment

- clearing payment

- collection payment

- commercial payments

- commission payment

- compensation payment

- compensatory payment

- compulsory payment

- conditional payments

- contract payments

- contractual payments

- contractual termination payments

- coupon payment

- credit payments

- credit-card payments

- cross-border payments

- currency payments

- current payments

- customs payment

- cyclic interest payment

- debt service payment

- deferred payment

- delayed payment

- direct payment

- direct bonus payment

- direct financial payment

- dividend payment

- dividend payments on equity issues

- down payment

- due payment

- encouragement payment

- end-of-year payment

- entitlement payment

- erroneous payment

- excess payment

- exchange payments

- ex gratia payment

- excise payment

- extended payment

- external payments

- extra payment

- final payment

- financial payment

- first payment

- fiscal payments

- fixed payments

- fixed-rate payment

- foreign payment

- freight payment

- full payment

- golden parachute payment

- guarantee payment

- guaranteed payment

- hire payments from leasing of movable property

- immediate payment

- incentive payment

- inclusive payment

- incoming payments

- initial payment

- installment payment

- insufficient payment

- insurance payment

- interbank payments

- interest payment

- interest payment on a loan

- interim payment

- intermediate payment

- internal payments

- international payments

- irregular payments

- irrevocable payment

- late payment

- lease payment

- licence fee payment

- lump-sum payment

- minimum payment

- monetary payment

- monthly payment

- multilateral payments

- mutual payments

- net payment

- next payment

- noncash payment

- noncommercial payment

- obligatory payment

- one-off payment

- one-time payment

- onward payment

- other payments

- outstanding payment

- overdue payment

- overtime payment

- paperless payment

- part payment

- partial payment

- past due payment

- payroll payment

- pension payment

- periodic payments

- planned payment

- preferential payment

- premium payment

- pressing payment

- previous payment

- principal payment

- production payment

- progress payments

- prolonged payment

- prompt payment

- prompt cash payment

- proportionate payments

- public welfare payments

- punctual payment

- quarter payment

- redundancy payment

- recurring payments

- regular payments

- rent payment

- requited payment

- royalty payment

- semi-annual payment

- settlement payments

- severance payment

- short payment

- sight payment

- single payment

- sinking fund payments

- social security payments

- stopped payment

- subsequent payment

- subsidy payment

- successive payments

- sundry payments

- superannuation payments

- supplementary payment

- suspended payment

- tax payment

- taxable payments

- terminal payment

- threshold payment

- timely payment

- token payment

- transfer payment

- unpaid payment

- unreimbursed payment

- unrequited payment

- upfront payment

- wage payment

- warranty payment

- welfare payment

- wrongful payment

- yearly payment

- payment against a bank guarantee

- payment against delivery of documents

- payment against documents

- payment against drafts

- payment against an invoice

- payment against a L/C

- payment against indebtedness

- payment against payment documents

- payment against presentation of documents

- payment against a statement

- payment ahead of schedule

- payment ahead of time

- payment as per tariff

- payment at sight

- payment by acceptance

- payment by cash

- payment by cheque

- payment by deliveries of products

- payment by drafts

- payment by installments

- payment by a L/C

- payment by money transfers

- payment by remittance

- payment by results

- payments by securities

- payment by transfer

- payment for auditing services

- payment for collection

- payments for credits

- payment for honour

- payment for municipal services

- payment for services

- payment forward

- payment for work

- payment from abroad

- payment from profits

- payment in advance

- payment in and out of the current account

- payment in anticipation

- payment in arrears

- payment in cash

- payment in cash against documents

- payment in clearing currency

- payment in convertible currency

- payment in due course

- payment in favour of

- payment in foreign currency

- payment in full

- payment in gold

- payment in kind

- payment in local currency

- payment in national currency

- payment in part

- payments in settlement

- payment into an account

- payment into the bank

- payment in total

- payment of an account

- payment of an advance

- payment of an amount

- payment of arrears

- payment of arrears of interest

- payment of an award

- payment of the balance

- payment of a bill

- payment of a bonus

- payment of charges

- payment of a cheque

- payment of a collection

- payment of a commission

- payment of compensation

- payment of costs

- payment of coupon yield

- payment of damages

- payment of the debit item

- payment of a debt

- payment of a deposit

- payment of dismissal wage

- payment of dividends

- payment of a draft

- payment of dues

- payment of a duty

- payment of expenses

- payment of fees

- payment of a fine

- payment of a guarantee amount

- payment of an indemnity

- payment of the initial fee

- payment of insurance indemnity

- payment of interest

- payment of interest on coupons

- payment of interest on deposits

- payment of an invoice

- payment of liabilities

- payment of a licence fee

- payment of a margin

- payment of money

- payment of a note

- payment of past-due interest

- payment of the penalty

- payment of a premium

- payment of principal

- payment of principal and interest

- payment of profits

- payment of remuneration

- payment of restitution

- payment of retention money

- payment of royalty

- payment of salary

- payment of a sum

- payment of taxes

- payment of a tranch of a loan

- payment of wages

- payment on account

- payment on cheque

- payment on a clearing basis

- payment on a collection basis

- payment on a deferred basis

- payment on demand

- payments on deposits

- payment on dividends

- payment on due date

- payments on foreign credits

- payment on an invoice

- payments on mortgages

- payment on an open account

- payment on presentation

- payment on request

- payment on the spot

- payment on time

- payment supra protest

- payment through a bank

- payment through clearing

- payment to bearer

- payment to the budget

- payment to extra-budgetary funds

- payment to the state budget

- payments under a contract

- payments under loans

- payment without deductions

- accelerate payment

- accept payment

- accept as payment

- accept for payment

- adjust payments

- advise of payment

- anticipate payment

- approve payment

- authorize payment

- be behind with payment

- capitalize payment s

- cease payments

- charge payment against debt

- check off payments

- claim payment

- claim interest payment

- collect payment

- default on mortgage payments

- default on payments

- defer payment

- delay payment

- delay coupon payment

- demand payment

- deny payment

- effect payment

- enforce payment

- exempt from payment

- expedite payment

- forgo payment of a dividend until the end of

- fulfil payment

- guarantee payment

- hold up payment

- make payment

- make payment on an account

- make payments "by the first run"

- make payment on account of credit

- make payment to the order

- make a cash payment

- mark off payments

- meet bond interest payments

- miss interest and dividend payments

- pass for payment

- perform payment

- postpone payment

- present for payment

- prolong payment

- put off payment

- receive payment

- refuse payment

- release from payment

- remit payment

- request payment

- restructure payments

- resume payments

- secure payment

- settle payments

- speed up payment

- spread payments

- stop payments

- stretch out payment

- suspend payments

- transact payment

- transfer payment

- waive dividend payments

- withhold payment

- payment charged

- payment due

- payment received

- on account of payment

1. n

2. attr.

3. v

1) погашение (долга)

2) взнос

3) вознаграждение

4) pl платежный оборот

n под. податок; збір; акциз; обкладення; a податковий

обов'язковий платіж, який уряд накладає на товари і послуги, на дохід окремих осіб і підприємств, на власність, на прибутки тощо з метою одержання надходжень (revenue¹) для фінансування державних видатків на охорону здоров'я, розвиток освіти, пенсійне забезпечення та ін. програми, з метою регулювання рівня витрат в економіці (economy¹) країни тощо; ♦ існують прямі (direct tax) і непрямі (indirect tax) податки; до прямих податків належать прибутковий податок (income tax), податок на реалізований дохід від приросту активів (capital gains tax), майновий податок (wealth tax), що стосується вартості чистих активів, земельний податок (land tax) тощо; до непрямих — податок з обороту (sales tax), акцизний збір (excise duty), тарифи (tariff), митний податок (customs duty) тощо

═════════■═════════

accrued tax нарахована заборгованість зі сплати податків; accumulated earnings tax податок на нерозподілений прибуток; ad valorem tax лат. податок на вартість • податок з оголошеної ціни • податок у вигляді певного відсотка; advance corporation tax (ACT) податок на корпорації, виплачений авансом; agricultural tax сільськогосподарський податок; alcohol tax податок на алкогольні напої; alcohol-beverage tax податок на алкогольні напої • податок на спиртні напої; alternative minimum tax (AMT) альтернативний мінімальний податок; amusement tax податок на розваги (вистави, прокат кінофільмів); apportioned tax розподілений податок; assessed taxes прямі податки (на майно); burdensome taxes обтяжливі податки; business tax податок на бізнес • податок на підприємця; capital tax податок на капітал; capital gains tax (CGT); capital transfer tax податок на передачу капіталу; capitation tax податок, розрахований на одну особу; cargo tax податок на вантаж; chain-store tax прогресивний податок на мережу роздрібних крамниць ланцюгового підпорядкування; commodity tax (непрямий) податок на товари; company income tax податок на доходи компаній • податок на прибуток підприємств; consumption tax податок на споживання; corporate tax податок на прибуток корпорацій; corporation income tax податок на прибуток корпорацій • податок на доходи корпорацій; corrective tax коригуючий податок; death tax податок на спадщину; death and gift tax податок на спадщину і дарування; deferred tax відстрочені податки; deferred income tax відстрочений прибутковий податок; direct tax; dividends tax податок на дивіденди; double tax подвійний податок; earmarked taxes податки, резервовані для спеціальних цілей; effluent tax податок на відходи, що забруднюють середовище; emergency tax надзвичайний податок; employer payroll tax податок на підприємницький фонд заробітної плати; employment tax внесок у фонд страхування від безробіття; equalization tax урівноважу вальний податок • мито для вирівнювання; estate tax податок на спадщину • податок на нерухомість; estimated tax приблизно підрахований податок; excess profits tax податок на надприбуток; excise tax акцизний збір • акцизний податок; expenditure tax податок на видатки • непрямий податок; export tax експортне мито • податок на експорт; federal tax федеральний податок • податок, стягнений федеральним урядом; federal income taxes федеральні прибуткові податки • федеральні податки на доходи; flat tax пропорційний податок • податок, стягнений за єдиною ставкою; flat-rate tax пропорційний податок • податок, стягнений за єдиною ставкою; foreign tax закордонний податок • податок, стягнений закордонною державою; franchise tax податок на монопольні права і привілеї • франшизний податок; fringe benefits tax (FBT) податок на додаткові пільги; general property tax податок на всі види власності; general sales tax загальний податок з обороту; gift tax податок на дарування; goods and services tax податок на товари і послуги; graded tax податок з диференційованою ставкою; graduated tax податок, стягнений за прогресивною ставкою • прогресивний податок; graduated income tax прогресивний прибутковий податок; hidden taxes непрямий податок • неявний податок • прихований податок; highway tax збір на будівництво шосейних доріг; import tax імпортне мито • податок на імпорт; import equalization tax імпортний податок для вирівнювання • імпортне мито для вирівнювання; import turnover tax податок з обороту імпортних товарів; imposed tax запроваджений податок; income tax; increment value tax податок на приріст вартості; indirect tax; inflation tax інфляційний податок; inheritance tax податок на спадщину; interest equalization tax податок, який вирівнює ставки відсотка; intermediate taxes проміжні податки; land tax; legacy tax податок на спадщину; local tax місцевий податок; lump-sum tax одноразовий податок • податок на сукупну суму доходів • акордний податок; luxury tax податок на предмети розкоші; mainstream corporation tax основна сума податку на прибуток корпорацій; matured tax податок, за яким настав термін сплати; maximum tax максимальний податок; minimum tax мінімальний податок; motor vehicle tax податок на автомобілі; multistage sales tax багатоступінчастий податок на збут; municipal tax муніципальний податок; national tax загальнодержавний податок; net taxes чистий податок; net worth tax податок на власність; nondeductible tax податок, який не підлягає відрахуванню; occupational tax податок на професію; payroll tax податок із заробітної плати; personal property tax податок на особисте (рухоме) майно; privilege tax податок на привілей; processing tax податок на товар, який підлягає обробці; profits tax податок на прибутки; progressive tax прогресивний податок; property tax майновий податок • податок на власність; proportional tax пропорційний податок • податок, стягнений за єдиною ставкою; purchase tax (непрямий) податок на покупки; real estate tax податок на нерухомість; receipts tax податок з обороту; regressive tax регресивний податок; retail sales tax податок з роздрібного обороту; sales tax; securities tax податок на цінні папери; security transfer taxes податки на переказ цінних паперів; severance tax податок на видобуток корисних копалин; shared tax частковий податок; single tax єдиний податок; single-stage sales tax одноступінчастий податок на збут; social security tax податок на програму соціального страхування; specific tax специфічний податок; stamp tax гербовий збір; state tax податок, стягнений штатом • урядовий податок • податок, який регулює витрати на споживання товарів; stockholder's tax податок на доходи з акцій; stock transfer tax податок на операції з переказу акцій; sumptuary tax податок, який регулює споживання товарів; supplemental tax додатковий податок; tobacco tax акциз на тютюнові вироби; tonnage tax корабельний збір; trade tax промисловий податок; transaction tax податок з операцій; transfer tax податок на переказ; turnover tax податок з обороту; undistributed profit tax податок на нерозподілений прибуток; unit tax податок на одиницю • акцизний податок; value tax податок з оголошеної ціни; value-added tax (VAT) податок на додану вартість; wage tax податок на заробітну плату; wealth tax; withholding tax податок, який стягується шляхом регулярних вирахувань із заробітної плати

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after tax після відрахування податку; before tax до відрахування податку; exempt from tax не підлягає оподаткуванню; for tax purposes з метою оподаткування; incidence of tax розподіл податкового тягаря; liable to tax оподатковуваний • який підлягає оподаткуванню; net marginal tax rate чиста гранична ставка податку; progressive tax structure прогресивна схема оподаткування; regressive tax structure регресивна схема оподаткування; shifting of a tax перекладення податкового тягаря; subject to tax оподатковуваний • який підлягає оподаткуванню; tax account податковий рахунок; tax accounting податковий облік; tax accounts податкова звітність; tax administration податкове відомство • податкова адміністрація; tax advantage вигода, яка випливає із практикованої системи оподаткування; tax adviser радник з питань оподаткування • консультант у справах оподаткування; tax allocation розподіл податків; tax allowance знижка з оподатковуваної суми; tax amount розмір податків • сума податків; tax and expenditure policy бюджетно-податкова політика • фінансово-податкова політика; tax arrears заборгованість з податків; tax assessment встановлення податкових ставок • обкладання податком • оподаткування; tax assessment act закон про оподаткування; tax assessment authority податкове управління; tax assessment complaint скарга, пов'язана з неправильним оподаткуванням; tax assessment method порядок оподаткування • порядок встановлення податкових ставок; tax assessor податковий інспектор; tax at source податок, відрахований із загальної суми доходів; tax-at-source system система відрахування податку із загальної суми доходів; tax auditor податковий аудитор • податковий ревізор; tax authority податкове управління; tax avoidance ухилення від сплати податків; tax barrier податкова перешкода; tax base база оподаткування; tax benefit податкова пільга; tax bracket ступінь податкової схеми; tax burden податковий тягар; tax ceiling максимальний рівень оподаткування; tax charge нарахування податку; tax collection стягнення податку; tax collection rate рівень податкових надходжень; tax concession податкова пільга; tax consultant консультант у справах оподаткування; tax control податковий контроль; tax control act закон про податковий контроль; tax court податковий суд; tax credit податкова пільга • податкова знижка • відстрочена сплата податку • податковий кредит; tax debt заборгованість з податків; tax declaration податкова декларація; tax-deductible який підлягає звільненню від сплати податку; tax deduction відрахування від податку • зменшення податку; tax deferral відстрочення оподаткування; tax dodging ухилення від сплати податків; tax equalization вирівнювання податку; tax equalization account рахунок вирівнювання податку; tax equalization fund фонд вирівнювання податку; tax evasion ухилення від сплати податків; tax-exempt не підлягає оподаткуванню • звільнений від податку; tax exempted (T. E.) звільнений від податку; tax exemption звільнення від податку; tax expense витрати на сплату податків; tax file number (TFN) реєстраційний номер в податковому управлінні; tax filing date термін подання податкової декларації; tax form бланк податкової декларації; tax fraud податкове шахрайство; tax free вільний від сплати податку • безмитний • неоподатковуваний; tax haven податковий рай; tax identification number ідентифікаційний податковий номер; tax in arrears прострочені до сплати суми податку; tax incentive податковий стимул; tax income надходження від оподаткування; tax increase зростання податків; tax in kind натуральний податок; tax law податкове право • податкове законодавство; tax leasing податкова оренда; tax legislation податкове законодавство; tax levy податковий збір; tax liability заборгованість з податкових платежів; tax loophole лазівка в податковому законодавстві • можливість ухилитися від сплати податків; tax loss збитки від оподаткування; tax loss carry-back зарахування втрат при сплаті податку за минулий період; tax loss carry-forward зарахування втрат при сплаті податку на рахунок майбутнього прибутку; tax loss setoff компенсація втрат при сплаті податку; tax management податковий контроль; tax office податкове управління; tax offset відшкодований податок • податковий кредит; tax on capital податок на капітал; tax on cargo вантажний збір; tax on importation податок на імпорт; tax on income податок на дохід • прибутковий податок; tax on industry податок на промислове виробництво; tax on investments податок на вклади • податок на цінні папери; tax on a patent патентне мито; tax on profits податок на прибутки; tax on wealth податок на майно; tax overpayment переплата податку; tax owed належний податок; tax paid сплачений податок; tax paid in kind податок, сплачений натурою; tax payable податок, який підлягає сплаті; tax payment виплата податкових сум • сплата податків; tax penalty штраф за несплату податку; tax period період оподаткування; tax planning планування податкових надходжень; tax policy податкова політика; tax principle принцип оподаткування; tax privilege податкова пільга; tax proceeds податкові надходження; tax provision резерв на сплату податку; tax rate податкова ставка • ставка оподаткування; tax rebate податкова пільга • знижка з податку • зниження податкових ставок; tax receipts податкові надходження; tax reduction зниження податку; tax reform податкова реформа; tax reform bill законопроект про податкову реформу; tax refund повернення сплаченого податку; tax reorganization перебудова системи оподаткування; tax return податкова декларація • податковий дохід • розрахунок податку; tax revenue дохід від податків • податкові надходження; tax scale схема ставок податку; tax services консультативні послуги з оподаткування; tax shelter засіб зменшення або уникнення сплати податку; tax shifting перекладення податкового тягаря; tax statement податкова декларація; tax status податковий статус; tax surcharge додатковий податок; tax threshhold нижня межа оподатковуваних доходів • нижня межа оподаткування; tax value of a deduction розмір податкового відрахування; tax verification перевірка правильності оплати податків; tax year обліковий рік оподаткування; tax yield податковий дохід; to abate a tax знижувати/знизити податок; to abolish a tax скасовувати/скасувати податок; to be exempt from tax бути звільненим від сплати податку; to charge a tax стягувати/стягнути податок; to collect taxes стягувати/стягнути податки; to cut a tax знижувати податок; to deduct taxes відраховувати/відрахувати податки; to dodge taxes ухилятися/ухилитися від сплати податку; to evade taxes ухилятися/ухилитися від сплати податку; to exempt from tax звільняти/звільнити від сплати податку; to impose a tax оподатковувати/оподаткувати • накладати/накласти податок • вводити/ввести податок; to increase taxes підвищувати/підвищити податки; to lay on a tax оподатковувати/оподаткувати; to levy a tax оподатковувати/оподаткувати; to pay taxes оплачувати/оплатити податки; to raise taxes підвищувати/підвищити податки • збирати/зібрати податки; to reduce taxes знижувати/знизити податки; to remove a tax скасовувати/скасувати податок; to withhold taxes відраховувати/відрахувати податки • затримувати/затримати сплату податків

tax ‡ tax (393)

▹▹ levy

1) откладывать, запасать

2) бронировать, резервировать, заказывать заранее

1) запас, резерв

2) фин. резервный фонд

3) оговорка

•

- actuarial reserve

- additional reserves

- aggregate reserves

- amortization reserve

- appropriated reserves

- assets valuation reserve

- available reserves

- bad debt reserve

- bad loan reserve

- bank reserve

- borrowed reserves

- budgetary reserve

- budgetary cash reserve

- capital reserves

- capital redemption reserve

- cash reserve

- contingency reserve

- contingent reserve

- contractual reserves

- conversion reserve

- currency reserves

- current reserves

- debenture redemption reserve

- declared reserve

- deficiency reserve

- depreciation reserve

- development reserve

- disclosed reserves

- dividend reserve

- dividend equalization reserve

- emergency reserve

- equalization reserve

- excess reserves

- external reserves

- financial reserves

- first line reserves

- foreign currency reserves

- foreign exchange reserves

- fractional reserve

- free reserves

- funded reserve

- general reserve

- general contingency reserve

- gold reserve

- gold and foreign exchange reserves

- goodwill write-off reserve

- government reserves

- hidden reserves

- inflationary reserve

- inner reserves

- insurance reserve

- interest reserve

- investment reserve

- investment revaluation reserve

- latent reserves

- legal reserve

- legal minimum reserve

- liability reserves

- liquid reserves

- liquidity reserves

- loan loss reserve

- loss reserve

- mandatory reserve

- material reserves

- minimum reserve

- monetary reserve

- money reserve

- naked reserve

- negative foreign exchange reserves

- net borrowed reserves

- net free reserves

- nonborrowed reserves

- off-balance-sheet reserve

- official reserves

- open reserves

- opening reserve

- operating reserve

- pension reserve

- potential reserves

- premium reserve

- prescribed reserve

- redemption reserve

- renegotiation reserve

- replacement reserve

- required reserves

- revaluation reserve

- revenue reserves

- revolving reserve

- secondary reserves

- secret reserves

- sinking-fund reserve

- special reserve

- specific loss reserve

- statutory reserve

- surplus reserve

- tax reserve

- taxation reserve

- tax-free reserves

- undisclosed reserves

- undistributable reserves

- unfunded reserve

- valuation reserve

- visible reserves

- voluntary reserve