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21 profit and loss statement
Finthe summary record of a company’s sales revenues and expenses over a period, providing a calculation of profits or losses during that time.Abbr. P&LEXAMPLECompanies typically issue P&L reports monthly. It is customary for the reports to include year-to-date figures, as well as corresponding year-earlier figures to allow for comparisons and analysis.There are two P&L formats, multiple-step and single-step. Both follow a standard set of rules known as Generally Accepted Accounting Principles (GAAP). These rules generally adhere to requirements established by governments to track receipts, expenses, and profits for tax purposes. They also allow the financial reports of two different companies to be compared.The multiple-step format is much more common, because it includes a larger number of details and is thus more useful. It deducts costs from revenues in a series of steps, allowing for closer analysis. Revenues appear first, then expenses, each in as much detail as management desires. Sales may be broken down by product line or location, while expenses such as salaries may be broken down into base salaries and commissions.Expenses are then subtracted from revenues to show profit (or loss). A basic multiple-step P&L looks like this:P&Ls of public companies may also report income on the basis of earnings per share. For example, if the company issuing this statement had 12,000 shares outstanding, earnings per share would be $5.12, that is, $61,440 divided by 12,000 shares.The ultimate business dictionary > profit and loss statement
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22 limitar
v.1 to limit, to restrict.han limitado la velocidad máxima a cuarenta por hora they've restricted the speed limit to forty kilometers an houreste sueldo tan bajo me limita mucho I can't do very much on such a low salaryRicardo limitó las reglas Richard limited the rules.El médico limitó al paciente The doctor limited the patient.2 to mark out (terreno).3 to set out, to define (atribuciones, derechos).4 to border.* * *1 (gen) to limit1 to border with\■ una persona inteligente no se limita a ver la televisión an intelligent person does not restrict himself to watching television* * *verbto restrict, limit* * *1.VT (=restringir) to limit, restrictnos han limitado el número de visitas — they have limited o restricted the number of visits we can have
hay que limitar el consumo de alcohol entre los adolescentes — alcohol consumption among young people should be restricted
2.VI3.See:* * *1.verbo transitivo <funciones/derechos> to limit, restrict2.limitar vi3.limitarse v pronlimitarse a algo: el problema no se limita únicamente a las ciudades the problem is not just confined o limited to cities; me limité a repetir lo que tú habías dicho I just repeated what you'd said; limítate a hacerlo — just do it
* * *= bound, confine, constrain, limit, reduce, restrict, tie down, restrain, circumscribe, disable, box in, narrow down, border, fetter, hem + Nombre + in.Ex. Word is a character string bounded by spaces or other chosen characters.Ex. Until the mid nineteenth century the concept of authorship was confined to personal authors.Ex. Model II sees the process in terms of the system forcing or constraining the user to deviate from the 'real' problem.Ex. This limits the need for libraries to reclassify, but also restricts the revision of the Dewey Decimal Classification Scheme.Ex. The disadvantage of inversion of words is that inversion or indirect word order reduces predictability of form of headings.Ex. This is an example of a classification which is restricted to a specific physical form, as it is used to classify maps and atlases.Ex. There are many able people still tied down with the routine 'running' of their libraries.Ex. Use of the legal data bases is partly restrained by cost considerations, partly by the fact that their coverage is not exhaustive and partly by the reserved attitude of the legal profession and the judiciary.Ex. Traditional theories of management circumscribe the extent of employee participation in decision making.Ex. There are socializing factors which further disable those children who lack such basic support.Ex. What is important is that agencies face few barriers to disseminating information on the Web quickly rather than being boxed in by standardization requirements = Lo que es importante es que las agencias se encuentran pocas trabas para diseminar información en la web de una forma rápida más que verse restringidas por cuestiones de normalización.Ex. By specifying the fields to be searched, the user can narrow down the search in a very convenient way.Ex. The Pacific Rim encompasses an enormous geographical area composed of all of the nations bordering the Pacific Ocean, east and west, from the Bering Straits to Antarctica.Ex. Faculty tenure is designed to allow the scholar to proceed with his investigation without being fettered with concerns arising from loss of job and salary.Ex. The world of work is no longer constrained by the four physical dimensions of space and time that have hemmed us in for most of recorded history.----* limitar búsqueda = limit + search.* limitar con = border on.* limitar el debate a = keep + discussion + grounded on.* * *1.verbo transitivo <funciones/derechos> to limit, restrict2.limitar vi3.limitarse v pronlimitarse a algo: el problema no se limita únicamente a las ciudades the problem is not just confined o limited to cities; me limité a repetir lo que tú habías dicho I just repeated what you'd said; limítate a hacerlo — just do it
* * *= bound, confine, constrain, limit, reduce, restrict, tie down, restrain, circumscribe, disable, box in, narrow down, border, fetter, hem + Nombre + in.Ex: Word is a character string bounded by spaces or other chosen characters.
Ex: Until the mid nineteenth century the concept of authorship was confined to personal authors.Ex: Model II sees the process in terms of the system forcing or constraining the user to deviate from the 'real' problem.Ex: This limits the need for libraries to reclassify, but also restricts the revision of the Dewey Decimal Classification Scheme.Ex: The disadvantage of inversion of words is that inversion or indirect word order reduces predictability of form of headings.Ex: This is an example of a classification which is restricted to a specific physical form, as it is used to classify maps and atlases.Ex: There are many able people still tied down with the routine 'running' of their libraries.Ex: Use of the legal data bases is partly restrained by cost considerations, partly by the fact that their coverage is not exhaustive and partly by the reserved attitude of the legal profession and the judiciary.Ex: Traditional theories of management circumscribe the extent of employee participation in decision making.Ex: There are socializing factors which further disable those children who lack such basic support.Ex: What is important is that agencies face few barriers to disseminating information on the Web quickly rather than being boxed in by standardization requirements = Lo que es importante es que las agencias se encuentran pocas trabas para diseminar información en la web de una forma rápida más que verse restringidas por cuestiones de normalización.Ex: By specifying the fields to be searched, the user can narrow down the search in a very convenient way.Ex: The Pacific Rim encompasses an enormous geographical area composed of all of the nations bordering the Pacific Ocean, east and west, from the Bering Straits to Antarctica.Ex: Faculty tenure is designed to allow the scholar to proceed with his investigation without being fettered with concerns arising from loss of job and salary.Ex: The world of work is no longer constrained by the four physical dimensions of space and time that have hemmed us in for most of recorded history.* limitar búsqueda = limit + search.* limitar con = border on.* limitar el debate a = keep + discussion + grounded on.* * *limitar [A1 ]vt‹funciones/derechos/influencia› to limit, restrictlas disposiciones que limitan la tenencia de armas de fuego the regulations which restrict o limit the possession of firearmses necesario limitar su campo de acción restrictions o limits must be placed on his freedom of actionhabrá que limitar el número de intervenciones it will be necessary to limit o restrict the number of speakersle han limitado las salidas a dos días por semana he's restricted to going out twice a week■ limitarvilimitar CON algo to border ON sthEspaña limita al oeste con Portugal Spain borders on o is bounded by Portugal to the west, Spain shares a border with Portugal in the westlimitarse A algo:yo me limité a repetir lo que tú me habías dicho I just repeated o all I did was repeat what you'd said to meno hizo ningún comentario, se limitó a observar he didn't say anything, he merely o just stood watchinglimítate a hacer lo que te ordenan just confine yourself to o keep to what you've been told to doel problema no se limita únicamente a las grandes ciudades the problem is not just confined o limited to big citiestiene que limitarse a su sueldo she has to live within her means* * *
limitar ( conjugate limitar) verbo transitivo ‹funciones/derechos› to limit, restrict
verbo intransitivo limitar con algo [país/finca] to border on sth
limitarse verbo pronominal:◊ el problema no se limita a las ciudades the problem is not confined o limited to cities;
me limité a repetir lo dicho I just repeated what was said
limitar
I verbo transitivo to limit, restrict: tengo que limitar mis gastos, I have to limit my spending
II verbo intransitivo to border: limita al norte con Francia, at North it borders on France
' limitar' also found in these entries:
Spanish:
constreñir
- tapiar
- lindar
English:
border on
- confine
- limit
- narrow down
- restrict
- border
* * *♦ vt1. [restringir] to limit, to restrict;quieren limitar el poder del presidente they want to limit o restrict the president's power;han limitado la velocidad máxima a cuarenta por hora they've restricted the speed limit to forty kilometres an hour;este sueldo tan bajo me limita mucho I can't do very much on such a low salary2. [terreno] to mark out;limitaron el terreno con una cerca they fenced off the land♦ vi* * *I v/t limit; ( restringir) limit, restrictII v/i:limitar con border on* * *limitar vtrestringir: to limit, to restrictlimitar vilimitar con : to border on* * *limitar vb1. (restringir) to limit2. (tener frontera) to borderEspaña limita con Francia Spain borders on France / Spain has a border with France -
23 negociar
v.1 to negotiate.negociar un acuerdo to negotiate an agreementEllos negocian They negotiate.Ellos negociaron el embarque They negotiated the shipment.Ellos negocian más tiempo They negotiate more time.2 to do business.negociar con to deal o trade withEllos negocian They trade=do business.* * *1 (comerciar) to do business, deal ( con, in)1 PLÍTICA to negotiate* * *verb1) to negotiate2) deal* * *1.VT to negotiate2. VI1) (Pol etc) to negotiate2) (Com)negociar en o con — to deal in, trade in
* * *1.verbo transitivoa) <solución/acuerdo> to negotiateb) (Fin) <valores/títulos> to negotiate2.negociar via) (discutir, conversar) to negotiateb) (Com) to trade* * *= bargain, transact, haggle.Ex. The Taft-Hartley Act outlawed closed shops, jurisdictional strikes, sympathy strikes, and refusal to bargain.Ex. The model includes provisions for circulation policy analysis and management and for the recording and controlling of activities transacted at the circulation desk.Ex. Nextag.com is a comparison shopping site which lets shoppers haggle in real-time directly with suppliers.----* negociar (con) = negotiate (with).* negociar condiciones = negotiate + terms.* negociar el precio de Algo = negotiate + price.* negociar los términos de un contrato = negotiate + terms.* negociar un acuerdo = negotiate + agreement.* * *1.verbo transitivoa) <solución/acuerdo> to negotiateb) (Fin) <valores/títulos> to negotiate2.negociar via) (discutir, conversar) to negotiateb) (Com) to trade* * *negociar (con)(v.) = negotiate (with)Ex: Their purposes was to settle the disputes between the members, to negotiate with master, to accumulate and disburse a benevolent fund, and to exact contributions for drinks and parties.
= bargain, transact, haggle.Ex: The Taft-Hartley Act outlawed closed shops, jurisdictional strikes, sympathy strikes, and refusal to bargain.
Ex: The model includes provisions for circulation policy analysis and management and for the recording and controlling of activities transacted at the circulation desk.Ex: Nextag.com is a comparison shopping site which lets shoppers haggle in real-time directly with suppliers.* negociar (con) = negotiate (with).* negociar condiciones = negotiate + terms.* negociar el precio de Algo = negotiate + price.* negociar los términos de un contrato = negotiate + terms.* negociar un acuerdo = negotiate + agreement.* * *negociar [A1 ]vt1 ‹solución/acuerdo› to negotiate2 ( Fin) ‹valores/títulos› to negotiate■ negociarvi1 (mantener conversaciones) to negotiate2 ( Com) to tradenegocia en or con pieles he trades in furs, he is in the fur business o tradenegociaba con su cuerpo ( liter); she used to sell her body* * *
negociar ( conjugate negociar) verbo transitivo/intransitivo
to negotiate
negociar
I vtr (acordar, tratar) to negotiate: negociamos con él la compra de las acciones, we negotiated the purchase of the shares with him
están negociando la subida de las pensiones, they are negotiating a rise in pensions
II vi (traficar, comerciar) to do business, deal: negocia con ropa usada, he deals in second-hand clothes
' negociar' also found in these entries:
Spanish:
compromisaria
- compromisario
- gestionar
- tratar
English:
bargain
- negotiate
- negotiating
- opposed
- hammer
* * *♦ vi1. [comerciar] to do business;negociar con to deal o trade with2. [discutir] to negotiate♦ vtto negotiate;negociar un acuerdo to negotiate an agreement* * *v/t negotiate* * *negociar vt: to negotiatenegociar vi: to deal, to do business* * *negociar vb1. (pactar) to negotiate -
24 trayectoria
f.1 trajectory (recorrido).2 path, development.3 track record, background, antecedents, dossier.4 experience, tradition, career.* * *1 trajectory2 figurado line, course, path* * *noun f.* * *SF1) (=camino) trajectory, path2) (=desarrollo) development, path* * *a) (de proyectil, pelota) trajectory, pathb) (de persona, institución)* * *= background, trajectory, pathway, track record, course.Ex. This article describes the Nordic online data base situation, outlining its background and future developments, as well as the supply of different kinds of data base.Ex. In hindsight, it is easy to see a trajectory of inevitability that made MARC, the ISBDs, and AACR2 seem more the result of historical forces than the often faltering and separate steps they were in truth.Ex. This system automates the scientific task of determining the pathway of steps underlying a chemical reaction.Ex. The US government's track record on the management of information and information technology is mixed at best.Ex. The course of the race contains many steep hills, often paved with cobblestones.----* de larga trayectoria = long-running.* seguir la trayectoria = follow up, follow through.* seguir una trayectoria = follow + track.* tener una larga trayectoria de = have + a long story of, have + a track record of.* trayectoria de éxitos = track record of success.* trayectoria profesional = background, career, career path.* trayectoria profesional como bibliotecario = library career.* trazar la trayectoria = chart + course.* * *a) (de proyectil, pelota) trajectory, pathb) (de persona, institución)* * *= background, trajectory, pathway, track record, course.Ex: This article describes the Nordic online data base situation, outlining its background and future developments, as well as the supply of different kinds of data base.
Ex: In hindsight, it is easy to see a trajectory of inevitability that made MARC, the ISBDs, and AACR2 seem more the result of historical forces than the often faltering and separate steps they were in truth.Ex: This system automates the scientific task of determining the pathway of steps underlying a chemical reaction.Ex: The US government's track record on the management of information and information technology is mixed at best.Ex: The course of the race contains many steep hills, often paved with cobblestones.* de larga trayectoria = long-running.* seguir la trayectoria = follow up, follow through.* seguir una trayectoria = follow + track.* tener una larga trayectoria de = have + a long story of, have + a track record of.* trayectoria de éxitos = track record of success.* trayectoria profesional = background, career, career path.* trayectoria profesional como bibliotecario = library career.* trazar la trayectoria = chart + course.* * *1 (de un proyectil, una pelota) trajectory, pathdescribir una trayectoria to describe a trajectory ( frml), to follow a path2(de una persona, empresa): una brillante trayectoria profesional a brilliant professional careernos enorgullecemos de nuestra larga trayectoria democrática we are proud of our long democratic traditionlas acciones mantuvieron una trayectoria alcista the shares maintained their upward trend o movementun equipo humano de amplia trayectoria en el mundo de la aviación a team with many years' experience in aviation* * *
trayectoria sustantivo femenino
b) (de persona, institución):
una larga trayectoria democrática a long democratic tradition
trayectoria sustantivo femenino
1 (de un proyectil) path, trajectory
2 fig (de una vida, carrera, etc) course, path
' trayectoria' also found in these entries:
Spanish:
curso
- parabólica
- parabólico
- carrera
- trayecto
English:
chart
- course
- flight
- path
- trajectory
* * *trayectoria nf1. [recorrido] trajectory, path;describe una trayectoria elíptica it follows an elliptical pathtrayectoria de vuelo flight pathsu larga trayectoria como actor/político his long acting/political career;la accidentada trayectoria de la empresa the company's chequered history* * *f figcourse, path* * *trayectoria nf: course, path, trajectory* * *trayectoria n (profesional) career -
25 управление финансами
Предназначено для мобилизации капитала, определения структуры привлеченного и обычного капитала для предприятия, принятия решений по инвестиционным альтернативам, оценки акций и коммерческой деятельности, рассмотрения финансовой основы для слияний (предприятий), расчёта базы для реконструкции, составления рекомендаций по базе дивидендной политики. — Financial management is intended to raise capital, determine the mixture of debt and ordinary capital for a business, decide upon alternative investment opportunities, value shares and business, consider the financial basis for amalgamations, calculate the basis for reconstructions, recommend the basis for dividend policy, etc.
Russian-English Dictionary "Microeconomics" > управление финансами
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26 close corporation
1. Gen Mgta public corporation in which all of the voting stock is held by a few shareholders, for example, management or family members. Although it is a public company, shares would not normally be available for trading because of a lack of liquidity.2. (S. Africa) Fina business registered in terms of the Close Corporations Act of 1984, consisting of not more than 10 members who share its ownership and management.Abbr. CC -
27 closed corporation
1. Gen Mgta public corporation in which all of the voting stock is held by a few shareholders, for example, management or family members. Although it is a public company, shares would not normally be available for trading because of a lack of liquidity.2. (S. Africa) Fina business registered in terms of the Close Corporations Act of 1984, consisting of not more than 10 members who share its ownership and management.Abbr. CC -
28 акции, находящиеся в руках руководства компании/ограниченного числа лиц
Investment: management/closely held sharesУниверсальный русско-английский словарь > акции, находящиеся в руках руководства компании/ограниченного числа лиц
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29 акционер
1) General subject: shareholder, sharer, stockholder2) Law: equity holder3) Economy: holder of shares, member of a company, member of a corporation, shareowner, stockowner4) Accounting: shareholder (также stockholder - амер.), stockholder (также shareholder - англ.)5) Mining: adventurer (горно-промышленного общества)6) Management: holder of stocks, stock-owner7) EBRD: equity investor -
30 акционерная компания
1) General subject: joint-stock-company, stock company2) Law: joint stock association, joint-stock company, share company, stare company, stock association3) Economy: incorporated business, incorporated company, incorporated enterprise, incorporated entrepot4) Accounting: corporation (В названии корпорации очень часто присутствует аббревиатура "Inc." (также public (limited) company - англ.))5) Mining: (компания) limited6) Banking: corporated enterprise, joint stock company (Великобритания)7) Business: corporation, joint stocks company8) Management: company9) EBRD: joint-stock company (JSC; АО; А/О)10) leg.N.P. company limited by shares, joint-stock corporationУниверсальный русско-английский словарь > акционерная компания
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31 склонность к риску
1) Colloquial: stomach for adventure (these shares may always sit in the high risk category but should be bought by those with the stomach for adventure)2) Engineering: risk proneness3) Insurance: risk tolerance, risk liability4) Business: appetite for risk5) Project management: attitude toward riskУниверсальный русско-английский словарь > склонность к риску
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32 abgeben
abgeben v 1. GEN submit (Angebot); 2. VERSICH cede* * ** * *abgeben
to deliver [up], (Angebot) to submit, to tender, (Fahrkarte) to hand over, (Gepäck) to leave with, to deposit, (Schriftstück) to file, to submit, to hand in, (trassieren) to value, (verkaufen) to sell, to dispose, to supply, to let have;
• Aktien abgeben to sell shares;
• guten Anwalt abgeben to be cut out for a lawyer;
• eingeschränktes Bilanztestat abgeben to qualify a financial statement;
• billig abgeben to sell cheap (at a low figure);
• blanko abgeben (Börse) to sell bear (Br.) (short, US);
• Einfuhrerklärung abgeben to submit an import declaration;
• Einkommensteuererklärung abgeben to file an income-tax return;
• Erklärung abgeben to make a statement (declaration), to state, to declare;
• gute Ernte abgeben to yield a good crop;
• erstes Gebot auf einer Auktion abgeben to open the bidding;
• sein Gepäck abgeben to leave one’s luggage at the luggage office (Br.), to check one’s baggage in the baggage room (US);
• sein Geschäft an seinen Sohn abgeben to make over one’s business to one’s son;
• Geschäftsführung abgeben to turn the management;
• Gutachten abgeben to give an expert opinion;
• Offerte abgeben to make an offer;
• Partie zu zurückgesetzten Preisen abgeben to dispose of a lot at reduced prices;
• persönlich abgeben to deliver by hand;
• seine Stimme abgeben to cast one’s vote;
• Telegramm abgeben to hand in a telegram;
• guten Verkäufer abgeben to be a good salesman;
• seine Waren billig abgeben to sell one’s goods cheaply;
• Wechsel abgeben to draw value on s. o.;
• Willenserklärung abgeben to express one’s intention. -
33 Anlage
Anlage f (Anl.) 1. BANK, BÖRSE investment; 2. COMP system; attachment (E-Mail); 3. FIN investment; 4. GEN appendix, enclosure, encl., enclosed (am Ende eines Schreibens); 5. IND plant; 6. RECHT (AE) annex, (BE) annexe; 7. WIWI investment; 8. UMWELT installation • als Anlage KOMM enclosed* * *f (Anl.) 1. <Bank, Börse> investment; 2. < Comp> system, E-Mail attachment; 3. < Finanz> investment; 4. < Geschäft> appendix, enclosure (encl.), am Ende eines Schreibens enclosed; 5. < Ind> plant; 6. < Recht> annex (AE), annexe (BE) ; 7. <Vw> investment; 8. < Umwelt> installation ■ als Anlage < Komm> enclosed* * *Anlage
(Anordnung) disposition, design, outline, layout, laying out, (Begleitschreiben) schedule, (Beilage) enclosure, attachment, inclosure, exhibit, attached letter, appendix, (Betrieb) plant, factory, (Computer) hardware, (Entwurf) plan, draft, (Investition) invested capital, placement, placing, investment, (Maschinerie) unit, rig, (Montage) package, (Urkunde) annex, rider, (Veranlagung) predisposition;
• in der Anlage annexed (US);
• in der Anlage erhalten Sie inclosed (attached) please find;
• Anlagen (Bilanz) assets, equipment, facilities;
• abgeschriebene Anlage retirement unit;
• in der Substanz abnehmende Anlagen non-replaceable assets;
• ausgesuchte Anlage choice investment;
• außerbetriebliche Anlagen non-operating assets;
• im Bau befindliche Anlagen construction (sites) in progress;
• betriebsfertige Anlage factory at work;
• dem Geschäftsbetrieb dienende Anlagen assets for use in the business;
• elektrische Anlage electric plant, wiring;
• erneuerte Anlage replacement unit;
• aus der Bilanz ersichtliche Anlagen balance-sheet assets;
• erste Anlagen A-rating;
• erstklassige Anlage high-grade investment;
• ertragreiche Anlagen profitable investment;
• später erworbene Anlagen after-acquired assets;
• feste Anlagen fixtures, fixed (permanent, capital, slow) assets;
• festverzinsliche Anlage fixed [-interest bearing] investment;
• fixe Anlagen fixed assets;
• flüssige Anlagen quick (liquid, fluid, floating) assets;
• gebäudeähnliche Anlage structure in the nature of a building;
• genehmigungsbedürftige Anlagen installation subject to approval;
• außer Betrieb genommene Anlage retirement unit;
• neu in Betrieb genommene Anlage newly established plant;
• im Leasingverfahren gepachtete Anlagen leased facilities;
• getrennte Anlagen (Pensionsfonds) separate accounts;
• Gewinn bringende Anlagen earning assets, profitable (paying) investment;
• industrielle Anlagen industrial installations;
• installierte Anlage installation;
• kurzfristige Anlage short-term (temporary) investment;
• kurzfristige spekulative Anlage speculation (Br.), turn (US), round transaction (US);
• landwirtschaftliche Anlagen agricultural assets;
• langfristige Anlagen long-term (long-time) investments (holdings);
• liquide Anlagen quick (floating, fluid, liquid, US) assets;
• lukrative Anlage profitable (remunerative) investment;
• maschinelle Anlagen machinery, plant equipment;
• mittelfristige Anlagen medium-term investments;
• moderne Anlagen modern equipment;
• mündelsichere Anlagen gilt-edged (Br.) (legal, US) security, legal (eligible, US, trustee, Br.) investment, trustee loan (Br.);
• öffentliche Anlagen public parks;
• reststoffarme Anlage low residue plant;
• risikoärmere Anlagen (Investmentfonds) defensive portion (US);
• risikoreiche Anlagen (Investmentfonds) aggressive portion (US), aggressive investments;
• sanitäre Anlagen hygienic facilities;
• sichere Anlagen safe (non-speculative) investments;
• spekulative Anlagen aggressive (speculative, special-situation) investments;
• städtische Anlagen public garden (US), pleasure ground, grounds, park;
• stillgelegte Anlagen discarded assets;
• technische Anlagen plant;
• unabhängige Anlagen self-contained units;
• unbelastete Anlagen available assets;
• unproduktive Anlagen dead assets;
• verteidigungsbedingte Anlagen defense- (defence-, Br.) financed facilities;
• verteilte Anlagen diversification;
• verzinsliche Anlagen interest-bearing investments;
• vorübergehende Anlagen current investment;
• wertschaffende Anlagen productive investments;
• Anlage in Aktien share investment (Br.), investment in shares (stocks);
• Anlagen im Ausland foreign investments;
• Anlagen im Bau (Bilanz) installation (plant) under construction, construction in progress;
• Anlagen auf Depositenkonto fixed-deposit investments;
• Anlage zur Einkommensteuererklärung supporting statement;
• Anlagen in Ersthypotheken first-mortgage investments;
• Anlage mit festem Ertrag fixed[-yield] investment;
• Anlage von Geldbeträgen investment of funds;
• Anlage in Grundstücken real-estate investments;
• rückläufige Anlagen in Investitionsgütern fall in investment in equipment;
• Anlage von Kapitalien investment of funds, capital investment;
• Anlage einer Kartei card indexing;
• Anlage überschüssiger Mittel employment of surplus funds;
• Anlage mit verteiltem Risiko diversification of one’s investments;
• Anlage in Staatspapieren funding;
• Anlage zu einem Vertrag enclosure (schedule) to a contract;
• Anlage in Wertpapieren investment in securities;
• Anlage abschreiben to write down an asset;
• in der Anlage beifügen to enclose, to attach;
• Anlagen im Licht des Liquidationstermins bewerten to value assets on a gone-concern basis;
• zur Anlage empfehlen to single out for investment;
• als langfristige Anlage empfehlen to advise retention of longer commitments;
• Anlagen erneuern to replace fixed assets;
• abgenutzte Anlagen ersetzen to replace worn-out equipment;
• Anlagen erweitern to expand its plant;
• lediglich die Anlagen eines anderen Betriebes erwerben to acquire only the assets of another business;
• als Anlage für lange Sicht gelten to have long-term appeal, to be a purchase for the long pull (US);
• Anlage zum Geschäftsmann haben to have a turn for business;
• Wert einer Anlage heraufsetzen to write up the value of an asset;
• Anlage außer Betrieb nehmen to retire (discard) a unit;
• städtische Anlagen schützen to patrol the parks;
• für eine langfristige Anlage attraktiv sein to have long-term appeal, to be a purchase for the long pull (US);
• Anlage außer Betrieb setzen to discard (retire) an asset;
• in eine steuerfreie Anlage umwandeln to convert an investment into a non-taxable form;
• Anlageart type of investment;
• Anlageaufwand investment expense;
• Anlageausschuss capital issue committee, (Kapitalanlagegesellschaft) investment committee;
• Anlagebank investment bank[er], investment trust;
• attraktive Anlagebedingungen für industriell weniger erschlossene Gebiete schaffen to attract investment to poorer regions;
• Anlagebedürfnis investment demand;
• Anlagebefugnis power of investment;
• Anlagebegeisterung investment enthusiasm;
• Anlageberater investment adviser (consultant, counsellor, US), financial investment manager, security analyst (US), (Bank) investment officer, (Kapitalanlagegesellschaft) investment manager;
• Anlageberatung investment advisory service, investment counselling (US), investment advice (Br.), security (investment) analysis (US), (Investmentfonds) investment management;
• Anlageberatungsfirma investment advisory concern, counselling firm (US);
• Anlageberatungsvertrag investment advisory contract (agreement);
• Anlagebereich investment area;
• Anlagebereitschaft propensity (inclination, readiness) to invest;
• Anlagebereitschaft der Kapitalanlagegesellschaften animieren to put pep back into the investment-trust sector;
• Anlagebereitschaft zeigen to be ready to invest;
• Anlagebeschränkungen restrictions on investment, investment restrictions;
• Anlagebeschränkung in Richtung auf bestimmte Sparten (Versicherungsgesellschaft) restriction on investment of special classes;
• Anlagebestimmungen investment clauses, (Kapitalanlagegesellschaft) investment policy;
• weitgestreute Anlagebeteiligungen diversified holdings;
• Anlagebetrag amount invested;
• Anlagebuchführung investment accounting;
• Anlagechancen im Immobiliengeschäft property investment opportunities;
• Anlageentschluss investment decision, (Anlagegesellschaft) fund decision;
• Anlageerfahrung investment experience;
• Anlageerlöse investment earnings;
• ausländische Anlageerlöse devisenmäßig vereinnahmen to repatriate earnings from foreign investments;
• Anlageerneuerungsplan replacement program(me);
• Anlageerneuerungssatz replacement rate;
• Anlageerträgnisse investment earnings;
• Anlagefachmann security analyst;
• Anlagefonds investment trust, (Kapitalanlagegesellschaft) fund money, investment fund;
• Anlageform type of investment;
• vorgeschriebene liquide Anlageformen specific reserve assets;
• Anlagefragen investment matters;
• Anlagegegenstände fixed intangible assets;
• Anlagegeschäft investment banking (business);
• riesiges Anlagegeschäft gigantic scale of buying of securities;
• Anlagegeschäftsaufgaben investment-banking functions. -
34 Depotverwahrung
Depotverwahrung f BANK safe custody department* * *f < Bank> safe custody department* * *Depotverwahrung
securities custody;
• Depotverwaltung administration (service) of custodianship accounts (US), (Kapitalanlagegesellschaft) portfolio management;
• Aktien in Depotverwaltung geben to place shares in safe custody (Br.);
• Depotverwaltungsgebühren safe-custody (Br.) (custodianship) charges;
• Depotverwaltungsmethoden safe-custody procedure;
• Depotverzeichnis memorandum of deposits (US), safe-custody register (Br.), deposit list (US);
• Depotwechsel deposited (collateral, US) bill;
• nur für Depotzwecke for deposit only. -
35 Eisenbahnnetz
Eisenbahnnetz n LOGIS rail network, (AE) railroad network, (AE) railroad system, (BE) railway network, (BE) railway system* * *n < Transp> rail network, railroad network (AE), railroad system (AE), railway network (BE), railway system (BE)* * *Eisenbahnnetz
railway network (system) (Br.), network of railways (railroads, US), railroad net (US);
• Eisenbahn passagier railway passenger (Br.);
• Eisenbahnpersonenverkehr passenger transport (Br.) (transportation, US);
• Eisenbahnplakat railroad showing (US);
• Eisenbahnreklame railroad advertising (US);
• Eisenbahnreise train journey;
• Eisenbahnschaffner railway guard (Br.), railroad conductor (US);
• Eisenbahnschienen rails, metals;
• Eisenbahnschnellweg high-speed rail corridor;
• Eisenbahnstation railway station (Br.), [railroad, US] station, depot (US);
• Eisenbahnstilllegung rail tie-up;
• Eisenbahnstrecke road, [railway (railroad, US)] line;
• Betrieb auf einer Eisenbahnstrecke einstellen to close a line;
• unrentable Eisenbahnstrecken stilllegen to eliminate unprofitable lines;
• Eisenbahnstreik rail strike;
• Eisenbahnsubventionen railway subsidies;
• Eisenbahntarif rate (schedule) of fares, railway (railroad, US) rates, tariff;
• Eisenbahntransport conveyance (carriage, transport) by rail, railway carriage, rail transportation (US);
• Eisenbahnüberführung railway (Br.) (railroad, US) bridge over a line;
• Eisenbahnübergang grade (level, US) crossing;
• Eisenbahnübersichtskarte railway map;
• Eisenbahnunfall railway (railroad, US) accident;
• Eisenbahnunfallversicherung railway passenger (rail transportation, US) insurance;
• Eisenbahnunterhaltung maintenance of way;
• Eisenbahnverbindung railway (train) connection;
• gute Eisenbahn- und Busverbindungen good train and bus connections;
• schlechte Eisenbahnverbindungen poor railroad service (US);
• Eisenbahnverkehr railway (railroad, US) traffic, railway (train) service (Br.);
• Eisenbahnversand shipping by rail (US);
• Eisenbahnverwaltung Railway Executive (Br.), railway authorities, management of a railroad (US);
• Eisenbahnwagen railway carriage (Br.), coach (US), [railway] car (Br.), railroad (US) (passenger) car;
• gemischter Eisenbahnwagen composite carriage;
• vorbestellter Eisenbahnwagen private car (US);
• Eisenbahnwaggon railroad freight car (US), [railway] carriage (Br.), railway truck (waggon) (Br.), [box]car (US);
• Eisenbahnwaggon für Schüttgut gondola car (US);
• Eisenbahnwärter linekeeper;
• Eisenbahnwerbung railway (railroad, US) advertising;
• Eisenbahnwerte (Börse) carrier shares;
• Eisenbahnzulieferer railway supplier;
• Eisenbahnzusammenstoß train (railway) collision;
• Eisenbahnzustellung railway delivery;
• Eisenbahnzustellungskosten hauling costs;
• Grundstück für Eisenbahnzwecke enteignen to condemn land for a railway. -
36 geschäftlich
geschäftlich I adj 1. GEN on business; 2. MGT managerial geschäftlich II adv GEN commercially • geschäftlich ausgerichtet GEN business-oriented • geschäftlich unterwegs sein GEN be on the road, be travelling on business* * *adv < Geschäft> commercially ■ geschäftlich ausgerichtet < Geschäft> business-oriented ■ geschäftlich unterwegs sein < Geschäft> be on the road, be travelling on business* * *geschäftlich
commercial, mercantile, businesslike, businesswise, on business, trade;
• zum Teil geschäftlich semi-business;
• rein geschäftlich betrachtet from a business point of view;
• geschäftlich unerfahren inexperienced in business;
• geschäftlich verhindert prevented (held up) by business;
• sich geschäftlich auszahlen to make business sense;
• sich geschäftlich betätigen to be engaged in business;
• j. geschäftlich etablieren to set up s. o. in trade;
• geschäftlich nach A fahren to be going to A on business;
• geschäftlich mit jem. zu tun haben to do business with s. o., to have dealings with s. o.;
• geschäftlich beteiligt (interessiert) sein to hold shares in business enterprises;
• geschäftlich tätig sein to be [engaged] in (do, transact) business;
• geschäftlich unterwegs (verreist) sein to be away on business (out on one’s tour), to travel on business;
• j. geschäftlich voranbringen to give s. o. a boost in business;
• geschäftlich aufgehalten werden to be detained [in the office] by business;
• nur geschäftlich benutzt werden (Auto) to be used entirely for business;
• mit jem. geschäftlich zusammenarbeiten to do business with s. o.;
• ich komme geschäftlich my call is a business one;
• geschäftliche Angaben business data;
• geschäftliche Angelegenheit business matter (pursuit);
• in einer geschäftlichen Angelegenheit on business;
• geschäftliches Ansehen credit, [business] reputation, standing;
• geschäftliche Anstrengungen business tensions;
• geschäftliche Auswirkungen business effects;
• mit jem. nur auf rein geschäftlicher Basis verhandeln to deal with s. o. at arm’s length;
• geschäftliche Bekanntmachung trade publication;
• geschäftliche Besprechung business conference (conversation, negotiations);
• geschäftliche Beziehungen business relations;
• in geschäftlichen Dingen zuverlässig sein to be exact in business;
• geschäftliche Dispositionen business measures;
• jem. geschäftlichen Einblick gewähren to give s. o. sight into the business;
• geschäftliche Einkäufe business buying;
• geschäftliche Einstellung business attitude;
• geschäftliche Empfehlung business reference;
• geschäftliche Entscheidung business decision;
• geschäftliche Entwicklungsmöglichkeiten business development possibilities;
• geschäftliche Erfahrungen als Führungskraft business experience at management level;
• geschäftlicher Erfolg business winner;
• nach geschäftlichen Gesichtspunkten along commercial lines;
• geschäftliche Grundlage erweitern to spread one’s business base;
• geschäftliche Interessen business interest;
• geschäftliche Konkurrenz trade rivalry;
• geschäftlicher Misserfolg business fiasco;
• geschäftliche Mitteilungen business publications, (Rundfunk) commercial announcements;
• geschäftliche Möglichkeiten business ways (opportunities);
• geschäftliche Nachrichten business news;
• geschäftliche Niederlassung business location (US);
• geschäftliche Nötigung business compulsion;
• vom geschäftlichen Standpunkt aus gesehen from a business point of view;
• früh viel versprechendes geschäftliches Talent zeigen to show early business promise;
• geschäftliche Tätigkeit business (economic) activity;
• geschäftlicher Teil business end (coll.);
• geschäftliche Umgangsformen business manners;
• geschäftliches Unternehmen business venture, (Firma) business corporation;
• geschäftliche Unternehmung commercial operation;
• geschäftliche Verabredung business appointment;
• geschäftliche Veränderungen business changes;
• geschäftliche Verbindungen business links;
• geschäftliche Vereinigung business league;
• geschäftliche Verhandlungen business conference (negotiations);
• geschäftliche Verpflichtungen business commitments;
• geschäftlicher Vertreter business agent;
• geschäftlicher Vorschlag business proposition;
• geschäftlicher Zusammenbruch business failure;
• vor dem geschäftlichen Zusammenbruch stehen to face the collapse of one’s business, to steer near receivership.
abgerufen werden, geschäftlich
to be called away on business.
verreist, geschäftlich
away on business. -
37 Kapitalgesellschaft
Kapitalgesellschaft f 1. GEN (BE) public limited company (plc, PLC); 2. RECHT corporation, corp.; 3. WIWI company, Co.* * *f 1. < Geschäft> public limited company (BE) (plc, PLC) ; 2. < Recht> corporation (corp.) ; 3. <Vw> company (Co.)* * *Kapitalgesellschaft
commercial (business) corporation (US), joint-stock company, company limited by shares (Br.), corporate enterprise (US);
• nach eigenem Ermessen anlegende Kapitalgesellschaft management investment trust;
• ausländische Kapitalgesellschaft alien corporation (US);
• inländische Kapitalgesellschaft domestic corporation (US);
• investierende Kapitalgesellschaft corporative investor (US);
• Kapitalgesellschaft mit [un]begrenzter Haftung [un]limited company (Br.);
• seine Firma in eine Kapitalgesellschaft umwandeln to incorporate one’s business. -
38 System
System n 1. COMP, GEN system; 2. POL regime* * ** * *System
system, plan, body, form, frame[work];
• dezentralisiertes System decentralized system;
• einsatzfähiges System deployable system;
• fortgeschrittenes (modernes) System advanced system;
• gut funktionierendes System efficient system;
• kapitalistisches System capitalistic (profits) system;
• mehrstufiges System multi-tier system;
• metrisches System metric system;
• ökologisches System ecosystem;
• parlamentarisches System parliamentary system of government;
• unbrauchbares System impracticable method;
• verschwenderisches System wasteful scheme;
• System der Analyse von Beamtengehältern pay-research system (Br.);
• System beweglicher Arbeitszeiten flexible time system;
• System der Ausgabe von Belegschaftsaktien employees’ shares plan;
• System zur Erforschung der Kundenmeinung image-rating system;
• System der mehrfachen Führungsgremien multiple management (US);
• System des gespaltenen Goldpreises two-tier gold price system;
• System der Grundbestandshaltung base stock system;
• System mit Käfighaltung (Landwirtschaft) battery system;
• System der sich bei Ablauf automatisch erneuernden Kredite revolving credit scheme;
• System der Lehrlingsausbildung apprenticeship system;
• System automatischer Lohnangleichung automatic system of pay settlements;
• System der freien Marktwirtschaft free-enterprise system;
• System vorgeschriebener Mindestreserven safety-fund system (US), fractional reserve banking system;
• System der gespaltenen Preise two-price system;
• System der differenzierten Preisfestsetzung für Auslieferungsstellen basing-point pricing system;
• System mit voll wirksamer Preisgleitklausel für Lebenshaltungskosten full cost-of-living escalator plan;
• System des Privateigentums private ownership;
• System zur beschleunigten Prüfung von Eingängen am Kassenschalter batch system;
• System der Qualitätsbestimmung quality-rating system;
• System betrieblicher Sozialzulagen employee-benefit plan;
• umfassendes System zusätzlicher Vergünstigungen overall compensation program(me);
• System flexibler (gespaltener) Wechselkurse flexible exchange-rate (multiple-rate) system, adjustable peg system (US);
• System des sozialen Wohnungsbaus National House-Building Council Scheme (Br.);
• System für Zahlungen in Euro in der gesamten EU EU-wide system for euro payments;
• System der Zulassung aller Versicherungsarten bei einer Gesellschaft multiple line system of insurance;
• System staatlicher Zusatzrenten state earnings-related pension (SERPS) (Br.);
• nach einem System arbeiten to have system in one’s work;
• in ein System bringen to systemize, to systematize;
• neues System einführen to supersede (introdue) a new system;
• System der sozialen Sicherheit harmonisieren to harmonize national social security sytems;
• System hochfahren (Computer) to restart a system;
• Systemabsturz (Computer) system crash;
• Systemanalytiker systems engineer (analyst);
• erforderliche Systemänderungen (Computer) necessary system changes. -
39 übernehmen
übernehmen v 1. FIN carry; 2. GEN take over, accept, absorb; take on (Verantwortung); assume (Verpflichtung); (infrml) take in (Arbeit); undertake (Aufgabe, Verantwortung); borrow (Ideen, Methode); absorb (Kosten); shoulder (Verpflichtungen); 3. KOMM accept (Anruf); 4. WIWI absorb • Haftung übernehmen GEN, RECHT assume liability* * *v 1. < Finanz> carry; 2. < Geschäft> take over, accept, absorb, Verantwortung take on, Verpflichtung assume, Arbeit take in infrml, Aufgabe, Verantwortung undertake, Ideen, Methode borrow, Kosten absorb, Verpflichtungen shoulder; 3. < Komm> Anruf accept; 4. <Vw> absorb* * *übernehmen
to undertake, to take up (on), to accept, (abnehmen) to accept, to take delivery, to receive, (Arbeit) to undertake, to take in hand, (Schiff) to hoist in, (Waren) to take in;
• Amt übernehmen to enter upon (take [upon o. s.], undertake, assume) an office;
• Angestellte eines anderen Betriebs übernehmen to take over employees of another firm;
• Anleihe übernehmen to subscribe to a loan;
• Anleihetranche übernehmen to take a portion of a loan;
• Anteile übernehmen to take over shares;
• Arbeit übernehmen to undertake a piece of work;
• zusätzliche Arbeiten übernehmen to take on extra work;
• neuen Aufgabenbereich übernehmen to enter upon new duties;
• Auto von der Fabrik übernehmen to take over a car;
• Besitz übernehmen to take possession;
• Bürgschaft für j. übernehmen to go (stand) surety for s. o., to become (go, stand) bail for s. o.;
• Dokumente übernehmen to take up documents;
• fest übernehmen to take firm;
• etw. freiwillig übernehmen to volunteer to do s. th.;
• Garantie übernehmen to guarantee, to guaranty, to warrant, to undertake a guarantee;
• Geschäft übernehmen to take over (succeed to) a business;
• Geschäftsbesorgung übernehmen to undertake a business errand;
• Geschäftsleitung übernehmen to assume the direction of a business;
• Gesellschaft übernehmen to take over a company;
• Gewähr übernehmen to undertake a guaranty, to guarantee, to warrant;
• Gewähr übernehmen, dass to represent and warrant;
• Haftung gemeinsam übernehmen to join together in liability;
• Hälfte der Kosten übernehmen to go halves with s. o.;
• Hypothek [unter Anrechnung auf den Kaufpreis] übernehmen to assume a mortgage;
• Inkasso von Wechseln übernehmen to attend to the collection of bills;
• entstandene Kosten übernehmen to pay the costs incurred;
• Kosten auf die Staatskasse übernehmen to charge an expense to the public debt;
• Kosten des Unternehmens übernehmen to bear the costs of an undertaking;
• Kostenerhöhungen teilweise übernehmen to absorb part of the cost;
• Kostenposten übernehmen to absorb expenses;
• Leitung übernehmen to assume the control, to take over the management, to take charge of;
• Macht übernehmen come into power;
• Ministerium übernehmen to enter a ministry;
• gegen Pachtzins übernehmen to farm;
• Personenbeförderung gegen Entgelt übernehmen to carry passengers for a consideration;
• Produktionskosten teilweise übernehmen to contribute in part to the expense of production;
• Risiko übernehmen to take upon o. s. (entertain, incur) a risk;
• volles Risiko übernehmen to assume (incur) all risks;
• Schulden übernehmen to assume (shoulder) debts;
• Selbstbehalt in festgesetzter Höhe übernehmen to assume a specified amount of each loss;
• Straße übernehmen (Kommunalverwaltung) to adopt a road;
• Unternehmen mit Aktiven und Passiven übernehmen to purchase an enterprise as a going concern, to take over the assets and liabilities (accounts receivable and accounts payable, US) of a company;
• Verbindlichkeiten übernehmen to incur liabilities, to enter into engagements;
• Verhandlungsleitung übernehmen to assume (take) the chair;
• finanzielle Verpflichtungen übernehmen to enter into pecuniary obligations;
• Versicherung unter Risikoteilung übernehmen to underwrite a risk;
• Vertretung übernehmen to take up an agency;
• Vertrieb verschiedener Erzeugnisse übernehmen to take up a line of goods;
• Vorsitz übernehmen to assume the chair (presidency);
• Waren zu einem bestimmten Frachtsatz übernehmen to rate goods (US);
• Wertpapiere übernehmen to take delivery of stocks. -
40 übertragen
übertragen v 1. BANK bring forward; 2. BÖRSE transfer; 3. COMP transmit; 4. FIN assign; bring forward, carry down, carry forward (balance); 5. GEN broadcast, transcribe, extend; 6. GRUND transfer; 7. KOMM transmit; 8. MEDIA broadcast (Veranstaltung); 9. MGT delegate (Verantwortung, Macht); 10. RW assign, bring forward; 11. RECHT confer (Rechte); assign (Unterschreiben eines Dokumentes, durch das ein Besitz auf jmdn. anderen übergeht); convey (Eigentum); 12. WIWI transfer (Mittel) • etw. auf jmdn. übertragen GEN, RECHT vest sth in sb • zu übertragen RW to be carried forward* * *v 1. < Bank> bring forward; 2. < Börse> transfer; 3. < Comp> transmit; 4. < Finanz> assign, balance bring forward, carry down, carry forward; 5. < Geschäft> broadcast, transcribe, extend; 6. < Grund> transfer; 7. < Komm> transmit; 8. < Medien> Veranstaltung broadcast; 9. < Mgmnt> Verantwortung, Macht delegate; 10. < Rechnung> assign, bring forward; 11. < Recht> Rechte confer, Unterschreiben eines Dokumentes, durch das ein Besitz auf jmdn. anderen übergeht assign, Eigentum convey; 12. <Vw> Mittel transfer ■ etw. auf jmdn. übertragen <Geschäft, Recht> vest sth in sb ■ zu übertragen < Rechnung> to be carried forward* * *übertragen
(abschreiben) to transcribe, to copy, (abtreten) to transfer, to assign, to make an assignment, to alienate, to set over, to sign away (over), (anvertrauen) to commit, to entrust, (Buchführung) to carry forward (over, up), to post (bring) forward, to post up, (Fernsehen) to telecast, (Grundstück) to convey, to demise, (Krankheit) to communicate, to transmit, (Kurzschrift) to transcribe, (Rundfunk) to broadcast, to transmit, ((verleihen) to vest, (vermachen) to make over;
• Aktien übertragen to assign shares (stocks, US);
• jem. ein Amt übertragen to receive s. o. into a charge;
• jem. eine Angelegenheit übertragen to place a matter into the hands of s. o.;
• seiner Bank die laufende Bezahlung seiner Steuern übertragen to commission one’s bank to pay one’s taxes;
• Besitz übertragen to vest in possession;
• blanko übertragen to assign in blank;
• Buchung in das Hauptbuch übertragen to post a journal into the ledger;
• direkt übertragen (Rundfunk) to transmit (broadcast) live;
• Eigentum übertragen to pass a title;
• formlos übertragen to negotiate by delivery only;
• jem. Funktionen übertragen to devolve duties on s. o.;
• Geschäft auf seinen Sohn übertragen to make one’s business over to one’s son;
• durch Giro übertragen to endorse, to transfer by indorsement (endorsement);
• Grundstück notariell übertragen to grant land by deed;
• Konkursmasse auf die Gläubiger übertragen to surrender a bankrupt’s property;
• auf den Konkursverwalter übertragen to make an assignment for the benefit of one’s creditors;
• auf ein anderes Konto übertragen to transfer to another account;
• jem. die Leitung einer Bank übertragen to invest the management of a bank in s. o.;
• jem. ein Ministerium übertragen to call s. o. to office (to a ministry);
• auf jds. Namen übertragen to register in s. one’s name;
• Patent übertragen to assign a patent;
• Posten übertragen to carry forward an item;
• Recht übertragen to assign (transfer) a right;
• Rechte auf einen Bevollmächtigten übertragen to delegate rights to a deputy;
• Rechtstitel übertragen to transmit a title;
• Saldo übertragen to extend (carry over) a balance;
• Saldo von 100 L auf... übertragen to cover the balance of L 100 into...;
• Vermögen auf j. übertragen to devolve property (deed one’s estate) upon s. o.;
• sein Vermögen auf seinen Sohn übertragen to deliver over one’s property to one’s son;
• jem. Vollmacht (Vollmacht auf j.) übertragen to delegate (vest) authority to (confer powers on) s. o.;
• Zuständigkeit übertragen to confer powers;
• urkundlich übertragen werden (Eigentum) to pass by deed.
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