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1 non-production accounts
непроизводственные счета; счета услугАнгло-русский словарь промышленной и научной лексики > non-production accounts
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2 непроизводственные счета
Русско-Английский новый экономический словарь > непроизводственные счета
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3 счета непроизводственной сферы
Русско-английский большой базовый словарь > счета непроизводственной сферы
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4 непроизводственные счёта
General subject: non-production accountsУниверсальный русско-английский словарь > непроизводственные счёта
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5 счета услуг
Economy: non-production accounts -
6 счета услуг
непроизводственной сферы) non-production accounts -
7 libro
m.1 book.libro de bolsillo (pocket-sized) paperbacklibro de cabecera bedside booklibro de cocina cookery booklibro de consulta reference booklibro de cuentos storybooklibro de ejercicios exercise booklibro electrónico electronic booklibro de familia = document containing personal details of the members of a familylibro de reclamaciones complaints booklibro de registro (de entradas) registerlibro verde green paper2 omasum.pres.indicat.1st person singular (yo) present indicative of spanish verb: librar.* * *1 (gen) book2 ZOOLOGÍA third stomach1 accounts\llevar los libros to do the bookkeepingcomo un libro abierto (con claridad) clearlylibro blanco PLÍTICA white paperlibro de bolsillo paperbacklibro de caja cash-booklibro de cocina cookery book, recipe book, US cookbooklibro de consulta reference booklibro de coro hymn booklibro de familia book recording details of births, marriages, etc. in a familylibro de horas book of hourslibro de reclamaciones complaints booklibro de texto textbooklibro de visitas visitors' book* * *noun m.* * *SM1) (=obra impresa) booklibro de cocina — cookery book, cookbook (EEUU)
libro encuadernado, libro en pasta — hardback (book)
libro escolar — (=informe) school report; [de texto] schoolbook
libro mágico, libro móvil — pop-up book
2) (=registro) bookllevar los libros — (Com) to keep the books o accounts
libro de caja — cash book, petty cash book
libro de familia — booklet containing family details (marriage, births) used for official purposes
libro de vuelos — (Aer) logbook
libro genealógico — (Agr) herd-book
3) (Pol)* * *1) (Impr) bookcolgar los libro — to quit (AmE) o (BrE) give up studying
ser (como) un libro abierto: eres un libro abierto — I can read you like a book
2) libros masculino plural (Fin)3) (Lit) ( parte) book•* * *= book, text.Ex. A bibliographic data base comprises a set of records which refer to documents (such as books, films, periodical articles or reports).Ex. The authors of this work have had experience behind both reference desks and classroom lecterns and have felt strongly the lack of an adequate text on the training and education of the reference librarian.----* actitud ante los libros = set about books.* acto relacionado con el libro = book event.* adicto a los libros = bookaholic.* adquisición de libros = book supply, book purchasing.* almacén de libros = book-warehouse.* amante del libro = book lover [booklover].* amor por el libro = book-fancying.* anuncio publicitario de un libro = advertising blurb.* arte del libro = bookmanship.* audiolibro = talking book, audiobook [audio book].* Ayuda Internacional de Libros (BAI) = Book Aid International (BAI).* bibliotecario encargado de libros raros = rare book libarian.* biblioteconomía relacionada con los libros raros = rare book librarianship.* cadena del libro, la = book chain, the.* caja para transportar libros = book bin.* capacidad para libros = book capacity.* carrito de los libros = book truck, book trolley.* catálogo de libros = booklist [book list].* catálogo de libros en venta = publication(s) list.* catálogo en forma de libro = bookform catalogue, book catalogue.* catálogo en forma de libro encuadernado = bound book form catalogue.* catálogo impreso en forma de libro = printed book catalogue.* ciencia del libro = bookmanship.* cinta adhesiva ancha para libros = book tape.* colección de libros = book collection.* colección de libros de derecho en una prisión = prison law library.* colección de libros de jardinería = gardening collection.* colección de libros donados = gift collection.* colección de libros raros = rare book collection, rare collection.* coleccionista de libros = book-collector.* colocador de libros = book shelver, shelver.* comercialización del libro = bookselling [book selling].* comercio del libro = bookselling [book selling], book trade [booktrade].* comercio del libro, el = book business, the.* compra de libros = book buying [book-buying], book supply, book purchasing.* comprador de libros = book buyer.* conciencia del libro = book-consciousness.* confección de libros = bookmaking [book making].* con la extensión de un libro = book-length.* con una extensión similar a la de un libro = book-length.* creación de los índices de un libro = back-of-the-book indexing, back-of-book indexing.* crisis de la industria del libro = book crisis.* crisis del libro = book crisis.* de la extensión de un libro = book-length.* depósito de libros = book depot.* deshojar un libro = tear + book.* devorador de libros = book-eating.* distribuidor de libros = book dealer.* donación de libros = gift collection, book endowment, book donation, book gift.* edición de libros = book publishing.* encuadernación de libros = bookbinding [book-binding].* en forma de libro = in book form.* en formato de libro moderno = in codex form.* especialista en conservación de libros = book conservation specialist.* estantería para libros = book racks.* etiqueta identificadora del libro = label.* exposición de libros = book display.* expositor de libros = book display stand.* fabricación de libros = bookmaking [book making].* feria del libro = book fair.* ficha de préstamo del libro = book card [bookcard].* formato libro = book form [bookform].* Fundación de Libros Panafricanos = Pan-African Book Foundation.* gastos de libros = book expenditure.* historia del libro = book history.* ilustración de libros = book illustration.* ilustrador de libros = book illustrator.* impresión de libros = book-printing.* impresor de libros = bookmaker.* índice de libro = book index.* industria de la edición de libros = book publishing industry.* industria del libro = book industry.* industria del libro, la = bookmaking industry, the.* interesado por los libros = book-conscious.* interés por los libros = awareness of books.* ISBN (Número Internacional Normalizado para Libros) = ISBN (International Standard Book Number).* ladrillos y libros = brick and book.* lector de libros = book reader.* libro antiguo = old book, antiquarian book, rare book.* libro azul = Blue book.* Libro Blanco = White Paper.* libro científico = scientific book, scholarly book.* libro comercial = trade book.* libro como objeto = book-object.* libro con estructura plegable = pop-up book.* libro con ilustraciones = picture book.* libro conmemorativo = keepsake.* libro con precio de venta fijado = net book.* libro con precio de venta no fijado = non-net book.* libro de arte = art book.* libro de artista = livre d'artiste, artist's book.* libro de casos prácticos = case book.* libro de citas = citator.* libro de cocina = book on cookery, cookbook.* libro de codificación = codebook.* libro de consulta en sala = reserve room book.* libro de contabilidad = ledger.* libro de cuentas = account book.* libro de derecho = law book.* libro de divulgación científica = popular science book.* libro de ejercicios = workbook [work-book].* libro de empresa = organisation manual.* libro de estudio = study book.* libro de firmas = guest book [guestbook].* libro de historia = history book.* libro de hojas de palmera = palm leaf book.* libro de honor = guest book [guestbook].* libro de jardinería = gardening book.* libro de la biblioteca = library book.* libro de literatura no ficticia = non-fiction book.* libro de lujo = gift book.* libro de mayor venta = bestseller [best seller/best-seller].* libro de melodías = tunebook.* libro de navegación = book of navigation.* libro de notas = mark book.* libro de orígenes = studbook.* libro de pastas amarillas = yellow-back.* libro de prácticas = resource book.* libro de préstamo vencido = overdue book.* libro de recuerdo = keepsake.* libro de regalo = gift book.* libro de registro = accessions register, accessions book, accessions ledger.* libro de registro de entrada y salida de cartas = letterbook [letter book].* libro de reglas de un juego = rulebook.* libro de sermones = lectionary.* libro de sobremesa = coffee-table book.* libro de texto = school book, text, textbook [text book].* libro de texto de una asignatura = set course book.* libro de texto escolar = school text.* libro de viajes = travel book, travelogue [travelog, -USA].* libro educativo = educational book.* libro electrónico = electronic book (e-book/ebook).* libro encuadernado en tapa = hard book cover, hardback cover, hardback book.* libro en rústica = paperback, paperback book, paperbound book, trade paperback, pocketbook.* libro esencial = bedside book.* libro fantasma = dummy book.* libro ficticio = dummy book.* libro físico = physical book.* libro fotolitografiado = photolitho book.* libro frágil = brittle book.* libro genealógico = studbook.* libro grabado en audio = talking book, audiobook [audio book].* libro hablado = talking book, audiobook [audio book].* libro homenaje = Festschrift [Festschriften, -pl.], commemorative volume, memorial volume.* libro ilustrado = livre d'artiste, illustrated book.* libro impreso = press book, printed book.* libro impreso en pastas duras = board book.* libro infantil = children's book.* libro juvenil = young people's book, juvenile book.* libro litográfico = lithographed book.* libro litúrgico = liturgical work.* libro más vendido = bestseller [best seller/best-seller], blockbuster.* libro miniatura = miniature book.* libro narrativo = fictional book.* libro para empollar = crammer.* libro parlante = talking book, audiobook [audio book].* libro prohibido = banned book.* libro raro = rare book.* libro reservado = reserved book.* libros = book material.* libro sagrado = sacred book, sacred scripture.* Libros Americanos en Rústica en Venta = Paperbound Books in Print.* Libros Británicos en Rústica en Venta = Paperbacks in Print.* Libros Británicos en Venta = British Books in Print.* Libros de Texto para Africa (TAP) = Textbooks for Africa (TAP).* libros en venta = books in print.* libro sonoro = talking book, audiobook [audio book].* libros sobre curiosidades = curiosa.* libro táctil = tactile book.* libro táctil de dibujos = tactile picture book.* libro tipográfico = letterpress book.* libro trofeo de guerra = trophy book.* libro verde = green paper.* lista de libros = booklist [book list].* lista de libros enviados a encuadernar = bindery list.* lomo del libro = book spine.* máquina de coser libros = book-sewing machine.* maquina de grapar libros = book-stapling machine.* mercado del libro, el = book market, the.* movimiento de libros = bookshift.* mundo del comercio del libro = book-trade life.* mundo del libro, el = book world, the.* mutilación de libros = book mutilation.* no debes juzgar un libro por el color de sus pastas = don't judge a book by its cover, don't judge a book by its cover.* novelas o libros que se compran en el supermercado = self-help.* obsesionado con los libros = bookaholic.* obseso con los libros = bookaholic.* parásito del libro = book insect.* piojo de los libros = booklouse [booklice, -pl.].* posesión de libros propios = book ownership.* presentación de libros = book talk [booktalk/book-talk].* prestamista de libros = book lender.* préstamo de libros = book lending, checking out books.* prestar un libro = check out + book.* presupuesto para la compra de libros = book funds [bookfunds].* presupuesto para libros = book budget.* proceso técnico del libro = book preparation, book processing.* producción de libros = book production, book publishing.* promoción de libros = book promotion.* quema de libros = book burning.* que no es libro de texto = non-textbook.* recensión de libros = reviewing.* relacionado con la promoción de libros = book-promotional.* relacionado con los libros = book-related.* reproducción ilegal de libros = book piracy.* reserva de libro = book reservation.* reserva de libros = reserve book room.* reservar libros = reserve + books.* retirar un libro en préstamo = check out + book.* rincón del libro = book corner.* robo de libros = book stealing, book theft.* sacar libro en préstamo = borrow + book.* sala de libros raros = rare book room.* saldo del libro de cuentas = account book balance.* sección de libros en rústica = paperback rack.* seleccionador de libros = book selector.* selección de libros = book selection.* sello para libros = book stamp.* ser como un libro abierto = be an open book.* ser un libro abierto = be an open book.* servicio de libros a domicilio = homebound service.* servicio relacionado con los libros = book service.* sistema antirrobo de libros = book security system, library security system.* sistema de detección de libros = book detection system.* sociedad sin libros = bookless society.* soporte de libro = book support.* suministro de libros = book supply.* traslado de libros = bookmove.* vale canjeable por un libro = book token.* venta de libros = bookselling [book selling].* * *1) (Impr) bookcolgar los libro — to quit (AmE) o (BrE) give up studying
ser (como) un libro abierto: eres un libro abierto — I can read you like a book
2) libros masculino plural (Fin)3) (Lit) ( parte) book•* * *= book, text.Ex: A bibliographic data base comprises a set of records which refer to documents (such as books, films, periodical articles or reports).
Ex: The authors of this work have had experience behind both reference desks and classroom lecterns and have felt strongly the lack of an adequate text on the training and education of the reference librarian.* actitud ante los libros = set about books.* acto relacionado con el libro = book event.* adicto a los libros = bookaholic.* adquisición de libros = book supply, book purchasing.* almacén de libros = book-warehouse.* amante del libro = book lover [booklover].* amor por el libro = book-fancying.* anuncio publicitario de un libro = advertising blurb.* arte del libro = bookmanship.* audiolibro = talking book, audiobook [audio book].* Ayuda Internacional de Libros (BAI) = Book Aid International (BAI).* bibliotecario encargado de libros raros = rare book libarian.* biblioteconomía relacionada con los libros raros = rare book librarianship.* cadena del libro, la = book chain, the.* caja para transportar libros = book bin.* capacidad para libros = book capacity.* carrito de los libros = book truck, book trolley.* catálogo de libros = booklist [book list].* catálogo de libros en venta = publication(s) list.* catálogo en forma de libro = bookform catalogue, book catalogue.* catálogo en forma de libro encuadernado = bound book form catalogue.* catálogo impreso en forma de libro = printed book catalogue.* ciencia del libro = bookmanship.* cinta adhesiva ancha para libros = book tape.* colección de libros = book collection.* colección de libros de derecho en una prisión = prison law library.* colección de libros de jardinería = gardening collection.* colección de libros donados = gift collection.* colección de libros raros = rare book collection, rare collection.* coleccionista de libros = book-collector.* colocador de libros = book shelver, shelver.* comercialización del libro = bookselling [book selling].* comercio del libro = bookselling [book selling], book trade [booktrade].* comercio del libro, el = book business, the.* compra de libros = book buying [book-buying], book supply, book purchasing.* comprador de libros = book buyer.* conciencia del libro = book-consciousness.* confección de libros = bookmaking [book making].* con la extensión de un libro = book-length.* con una extensión similar a la de un libro = book-length.* creación de los índices de un libro = back-of-the-book indexing, back-of-book indexing.* crisis de la industria del libro = book crisis.* crisis del libro = book crisis.* de la extensión de un libro = book-length.* depósito de libros = book depot.* deshojar un libro = tear + book.* devorador de libros = book-eating.* distribuidor de libros = book dealer.* donación de libros = gift collection, book endowment, book donation, book gift.* edición de libros = book publishing.* encuadernación de libros = bookbinding [book-binding].* en forma de libro = in book form.* en formato de libro moderno = in codex form.* especialista en conservación de libros = book conservation specialist.* estantería para libros = book racks.* etiqueta identificadora del libro = label.* exposición de libros = book display.* expositor de libros = book display stand.* fabricación de libros = bookmaking [book making].* feria del libro = book fair.* ficha de préstamo del libro = book card [bookcard].* formato libro = book form [bookform].* Fundación de Libros Panafricanos = Pan-African Book Foundation.* gastos de libros = book expenditure.* historia del libro = book history.* ilustración de libros = book illustration.* ilustrador de libros = book illustrator.* impresión de libros = book-printing.* impresor de libros = bookmaker.* índice de libro = book index.* industria de la edición de libros = book publishing industry.* industria del libro = book industry.* industria del libro, la = bookmaking industry, the.* interesado por los libros = book-conscious.* interés por los libros = awareness of books.* ISBN (Número Internacional Normalizado para Libros) = ISBN (International Standard Book Number).* ladrillos y libros = brick and book.* lector de libros = book reader.* libro antiguo = old book, antiquarian book, rare book.* libro azul = Blue book.* Libro Blanco = White Paper.* libro científico = scientific book, scholarly book.* libro comercial = trade book.* libro como objeto = book-object.* libro con estructura plegable = pop-up book.* libro con ilustraciones = picture book.* libro conmemorativo = keepsake.* libro con precio de venta fijado = net book.* libro con precio de venta no fijado = non-net book.* libro de arte = art book.* libro de artista = livre d'artiste, artist's book.* libro de casos prácticos = case book.* libro de citas = citator.* libro de cocina = book on cookery, cookbook.* libro de codificación = codebook.* libro de consulta en sala = reserve room book.* libro de contabilidad = ledger.* libro de cuentas = account book.* libro de derecho = law book.* libro de divulgación científica = popular science book.* libro de ejercicios = workbook [work-book].* libro de empresa = organisation manual.* libro de estudio = study book.* libro de firmas = guest book [guestbook].* libro de historia = history book.* libro de hojas de palmera = palm leaf book.* libro de honor = guest book [guestbook].* libro de jardinería = gardening book.* libro de la biblioteca = library book.* libro de literatura no ficticia = non-fiction book.* libro de lujo = gift book.* libro de mayor venta = bestseller [best seller/best-seller].* libro de melodías = tunebook.* libro de navegación = book of navigation.* libro de notas = mark book.* libro de orígenes = studbook.* libro de pastas amarillas = yellow-back.* libro de prácticas = resource book.* libro de préstamo vencido = overdue book.* libro de recuerdo = keepsake.* libro de regalo = gift book.* libro de registro = accessions register, accessions book, accessions ledger.* libro de registro de entrada y salida de cartas = letterbook [letter book].* libro de reglas de un juego = rulebook.* libro de sermones = lectionary.* libro de sobremesa = coffee-table book.* libro de texto = school book, text, textbook [text book].* libro de texto de una asignatura = set course book.* libro de texto escolar = school text.* libro de viajes = travel book, travelogue [travelog, -USA].* libro educativo = educational book.* libro electrónico = electronic book (e-book/ebook).* libro encuadernado en tapa = hard book cover, hardback cover, hardback book.* libro en rústica = paperback, paperback book, paperbound book, trade paperback, pocketbook.* libro esencial = bedside book.* libro fantasma = dummy book.* libro ficticio = dummy book.* libro físico = physical book.* libro fotolitografiado = photolitho book.* libro frágil = brittle book.* libro genealógico = studbook.* libro grabado en audio = talking book, audiobook [audio book].* libro hablado = talking book, audiobook [audio book].* libro homenaje = Festschrift [Festschriften, -pl.], commemorative volume, memorial volume.* libro ilustrado = livre d'artiste, illustrated book.* libro impreso = press book, printed book.* libro impreso en pastas duras = board book.* libro infantil = children's book.* libro juvenil = young people's book, juvenile book.* libro litográfico = lithographed book.* libro litúrgico = liturgical work.* libro más vendido = bestseller [best seller/best-seller], blockbuster.* libro miniatura = miniature book.* libro narrativo = fictional book.* libro para empollar = crammer.* libro parlante = talking book, audiobook [audio book].* libro prohibido = banned book.* libro raro = rare book.* libro reservado = reserved book.* libros = book material.* libro sagrado = sacred book, sacred scripture.* Libros Americanos en Rústica en Venta = Paperbound Books in Print.* Libros Británicos en Rústica en Venta = Paperbacks in Print.* Libros Británicos en Venta = British Books in Print.* Libros de Texto para Africa (TAP) = Textbooks for Africa (TAP).* libros en venta = books in print.* libro sonoro = talking book, audiobook [audio book].* libros sobre curiosidades = curiosa.* libro táctil = tactile book.* libro táctil de dibujos = tactile picture book.* libro tipográfico = letterpress book.* libro trofeo de guerra = trophy book.* libro verde = green paper.* lista de libros = booklist [book list].* lista de libros enviados a encuadernar = bindery list.* lomo del libro = book spine.* máquina de coser libros = book-sewing machine.* maquina de grapar libros = book-stapling machine.* mercado del libro, el = book market, the.* movimiento de libros = bookshift.* mundo del comercio del libro = book-trade life.* mundo del libro, el = book world, the.* mutilación de libros = book mutilation.* no debes juzgar un libro por el color de sus pastas = don't judge a book by its cover, don't judge a book by its cover.* novelas o libros que se compran en el supermercado = self-help.* obsesionado con los libros = bookaholic.* obseso con los libros = bookaholic.* parásito del libro = book insect.* piojo de los libros = booklouse [booklice, -pl.].* posesión de libros propios = book ownership.* presentación de libros = book talk [booktalk/book-talk].* prestamista de libros = book lender.* préstamo de libros = book lending, checking out books.* prestar un libro = check out + book.* presupuesto para la compra de libros = book funds [bookfunds].* presupuesto para libros = book budget.* proceso técnico del libro = book preparation, book processing.* producción de libros = book production, book publishing.* promoción de libros = book promotion.* quema de libros = book burning.* que no es libro de texto = non-textbook.* recensión de libros = reviewing.* relacionado con la promoción de libros = book-promotional.* relacionado con los libros = book-related.* reproducción ilegal de libros = book piracy.* reserva de libro = book reservation.* reserva de libros = reserve book room.* reservar libros = reserve + books.* retirar un libro en préstamo = check out + book.* rincón del libro = book corner.* robo de libros = book stealing, book theft.* sacar libro en préstamo = borrow + book.* sala de libros raros = rare book room.* saldo del libro de cuentas = account book balance.* sección de libros en rústica = paperback rack.* seleccionador de libros = book selector.* selección de libros = book selection.* sello para libros = book stamp.* ser como un libro abierto = be an open book.* ser un libro abierto = be an open book.* servicio de libros a domicilio = homebound service.* servicio relacionado con los libros = book service.* sistema antirrobo de libros = book security system, library security system.* sistema de detección de libros = book detection system.* sociedad sin libros = bookless society.* soporte de libro = book support.* suministro de libros = book supply.* traslado de libros = bookmove.* vale canjeable por un libro = book token.* venta de libros = bookselling [book selling].* * *A ( Impr) bookun libro de arquitectura/sobre el imperio romano a book on architecture/on the Roman Empireun libro de cocina a cookbook, a cookery book ( BrE)hablar como un libro (abierto) (con afectación) to use high-flown o highfalutin language; (con sensatez) to talk sense, know what one is talking aboutperder los libros to lose one's touch, lose the knack ( colloq)sabérselas por libro ( Chi); to know every trick in the book, know what one is talking about/doingser (como) un libro abierto to be an open bookno intentes negarlo, eres un libro abierto don't try to deny it, I can read you like a book o you're an open book1 ( Fin):llevaba los libro de la empresa I was keeping the books o doing the bookkeeping for the company2(lectura): no le gustan los libros he doesn't like readingCompuestos:pop-up book(preparado — por el gobierno) consultation document, white paper ( BrE); (— por una organización independiente) report, consultation documentminute bookpaperbacksu libro de cabecera (que lee en la cama) his bedtime reading; (que le es imprescindible) his bible ( colloq)cashbookreference book● libro de contabilidad or cuentasledgerbook of short storiesschool recordstyle guidebooklet recording details of one's marriage, children's birthdates, etcinstruction manualreaderteacher's bookprayer bookorder bookpoetry book, book of poemsnew titlecomplaints bookregisterhardbacktextbooktravel guidevisitors' book; guest bookdaybookstock book● libro mágico or mecánico or móvilpop-up bookgeneral ledger* * *
Del verbo librar: ( conjugate librar)
libro es:
1ª persona singular (yo) presente indicativo
libró es:
3ª persona singular (él/ella/usted) pretérito indicativo
Multiple Entries:
librar
libro
librar ( conjugate librar) verbo transitivo
1 ( liberar) libro a algn de algo ‹ de peligro› to save sb from sth;
‹de obligación/responsabilidad› to free sb from sth;◊ ¡Dios nos libre! God forbid!
2 ‹batalla/combate› to fight
librarse verbo pronominal:
librose de algo ‹de tarea/obligación› to get out of sth;
librose de un castigo to escape punishment;
se libró de tener que ayudarlo she got out of having to help him;
se libroon de morir asfixiados they escaped being suffocated;
librose de algn to get rid of sb
libro sustantivo masculino (Impr) book;
un libro de cocina a cookbook;
llevar los libros (Fin) to do the bookkeeping;
libro de bolsillo paperback;
libro de consulta reference book;
libro de escolaridad school record;
libro de familia booklet recording details of one's marriage, children's birthdates, etc;
libro de texto textbook
librar
I verbo transitivo
1 to free: me libró de un castigo, she let me off from a punishment
2 (una orden de pago) to draw
II vi (tener el día libre) libra los fines de semana, he has weekends off
libro sustantivo masculino book
Fin libro de cuentas, account book
Educ libro de texto, textbook
' libro' also found in these entries:
Spanish:
abajo
- abarquillarse
- agotada
- agotado
- analogía
- apaisada
- apaisado
- apéndice
- atravesarse
- baja
- bajo
- bastante
- bien
- bolsillo
- cabecera
- capítulo
- censurar
- cepillarse
- cita
- congratularse
- cualquiera
- cuerpo
- curiosidad
- datar
- de
- decir
- deformación
- desastre
- desgraciada
- desgraciado
- devolver
- diente
- divertida
- divertido
- divulgación
- edición
- ejemplar
- empalagosa
- empalagoso
- encuadernación
- entender
- feria
- ficha
- grabada
- grabado
- guía
- hincar
- hoja
- homenaje
- ilustrar
English:
about
- above
- abridged
- acknowledgement
- annual
- appearance
- audio
- autograph
- back
- base
- bash out
- be
- bed
- bind
- blockbuster
- body
- book
- bookmark
- bookrack
- bore
- boring
- bound
- bring out
- browse
- capture
- chapter
- coda
- come out
- content
- cookbook
- cookery book
- copy
- cover
- crease
- deadly
- deal with
- dedication
- derivative
- diary
- dip into
- dull
- early
- edit
- editor
- entitle
- escape
- exemplify
- exploit
- extract
- fall
* * *libro nm1. [impreso] book;un libro de aventuras a book of adventure stories;hablar como un libro to express oneself very clearly;Famser (como) un libro abierto to be an open booklibro de bolsillo (pocket-sized) paperback;libro de cabecera bedside book;libro de canciones song book;libro de cocina cookbook, Br cookery book;libro de consulta reference book;libro de cuentos storybook;libro de ejercicios workbook;libro electrónico electronic book;libro de estilo style guide;libro de himnos hymn book;libro de instrucciones instruction book o manual;Rel libro sagrado Book [in Bible];libro de texto textbook;libro de viajes travel book2. Pol paperlibro blanco white paper;libro verde green paper3. [registro] book;llevar los libros to keep the booksCom libro de caja cashbook; Com libro de contabilidad accounts book; Educ libro de escolaridad = book containing a complete record of a pupil's academic results throughout his or her time at school;libro de familia = document containing personal details of the members of a family;libro de oro visitors' book [for important guests];libro de pedidos order book;libro de reclamaciones complaints book;libro de registro (de entradas) register;libro de visitas visitors' book* * *m book;colgar los libros quit studying;hablar como un libro talk like a book, use highfalutin language* * *libro nm1) : booklibro de texto: textbook2) libros nmpl: books (in bookkeeping), accountsllevar los libros: to keep the books* * *libro n book -
8 Kosten
Kosten I pl 1. GEN, RW cost (amount of money needed to pay for a thing, value in alternative uses); costs (money that must be spent regularly, e.g. running costs –laufende Kosten– for labour or energy); expenditure (Ausgaben; action of spending); expense, expenses (Ausgaben, Aufwand; money spent on a specific task, e.g. travel expenses); outlay (Auslagen, Barausgaben); charges (Aufwendungen, Nebenkosten); 2. WIWI cost • auf Kosten und Gefahr von RECHT, VERSICH, IMP/EXP on account and risk of • die Kosten steigen auf Milliardenhöhe GEN costs are running into billions • die Kosten tragen GEN bear the costs, defray the costs, meet the costs • die Kosten übernehmen GEN assume the expenses, meet the expenses, settle the expenses • für die Kosten aufkommen RW meet costs, defray costs, settle costs • Kosten auf bestimmten Konten verrechnen RW allocate costs to certain accounts • Kosten auf die entsprechenden Konten umlegen RW allocate costs to the appropriate accounts • Kosten auffangen FIN, RW absorb cost • Kosten aufgliedern FIN, RW break down expenses, itemize costs (Kosten aufschlüsseln) • Kosten bestimmten Konten zuordnen RW allocate costs to certain accounts • Kosten bewerten RW cost • Kosten, die für jmdn. steuerpflichtig sind STEUER costs taxable to sb • Kosten kontrollieren GEN control costs • Kosten per Nachnahme zu erheben GEN, LOGIS charges forward, ch. fwd (Lieferklausel) • Kosten sind per Nachnahme zu erheben GEN charge forward, Ch Fwd • Kosten umlegen RW assign costs, allocate costs • Kosten verrechnen RW allocate costs • Kosten (zeitlich) verteilen RW spread costs • Kosten zuweisen RW allocate costs • ohne Kosten RECHT, VERSICH no charges • sich an den Kosten beteiligen GEN, MGT share (in) the expenses Kosten II pl, Versicherung f und Fracht f (CI&F) GEN, IMP/EXP, LOGIS, VERSICH cost, insurance and freight, CI&F (Lieferklausel)* * *pl 1. < Geschäft> charge, cost, costs, expenditure, expense, expenses; 2. <Vw> costs ■ die Kosten steigen auf Milliardenhöhe < Geschäft> costs are running into billions ■ die Kosten tragen < Geschäft> bear the costs, defray the costs, meet the costs ■ die Kosten übernehmen < Geschäft> assume the expenses, meet the expenses, settle the expenses ■ für die Kosten aufkommen < Rechnung> meet costs, defray costs, settle costs ■ Kosten auf bestimmten Konten verrechnen < Rechnung> allocate costs to certain accounts ■ Kosten auf die geeigneten Konten umlegen < Rechnung> allocate costs to the appropriate accounts ■ Kosten aufschlüsseln <Finanz, Rechnung> break down expenses ■ Kosten bestimmten Konten zuordnen < Rechnung> allocate costs to certain accounts ■ Kosten kontrollieren < Geschäft> control costs ■ Kosten per Nachnahme zu erheben <Geschäft, Transp> Lieferklausel charges forward (ch. fwd) ■ Kosten sind per Nachnahme zu erheben < Geschäft> charge forward (Ch Fwd) ■ Kosten umlegen < Rechnung> assign costs, allocate costs ■ Kosten verrechnen < Rechnung> allocate costs* * *bedenken, Kosten
to think of the cost;
• j. testamentarisch (in seinem Testament) bedenken to remember (include) s. o. in one’s will.
Kosten
cost[s], (Auslagen) expense[s], expenditure, outlay, (Gebühren) charges, fees, (Preis) price, cost, (Spesen) charge[s];
• abzüglich der Kosten charges deducted, after deduction of charges (costs), less expenses (charges);
• alle Kosten eingeschlossen including all charges;
• auf eigene Kosten at one’s own expense;
• auf gemeinsame Kosten at joint expense, dividing [the] expenses;
• auf meine Kosten to my cost, at my expense;
• auf Kosten von at the expense of, to the derogation;
• auf Kosten der Allgemeinheit at public expense;
• auf Kosten des Gastwirts on the house;
• auf Kosten und Gefahr des Eigners at owner's expense and risk;
• auf Kosten der Qualität at the expense of quality;
• auf Kosten der Reederei at ship’s expenses;
• auf Kosten des Staates at public expense;
• aufgrund der Kosten owing to the expenses;
• ausschließlich der Kosten exclusive of costs;
• einschließlich der Kosten including costs;
• einschließlich Kosten, Versicherung und Fracht cost, insurance, freight (cif);
• frei von den Kosten free of charges, cost-free;
• gegen Erstattung der baren Kosten with out-of-pocket expense;
• mit Einschluss aller Kosten all expenses included;
• mit großen (hohen) Kosten verbunden at great cost, cost-effective;
• mit Kosten verknüpft involving expense;
• mit Rücksicht auf die Kosten in deference to cost;
• nach Abzug aller Kosten all charges paid, all expenses deducted;
• ohne Kosten no charge, (Protest) no protest, (Wechselaufdruck) no expense [to be incurred], without expenses;
• ohne Rücksicht auf die Kosten without regard to cost;
• ohne zusätzliche Kosten for no extra fare;
• unter Auferlegung der Kosten awarding (on payment of) the costs;
• unter Einschluss sämtlicher Kosten all costs included;
• unter Nachnahme der Kosten charges forwarded, expenses charged forward;
• unter Tragung der Kosten on payment of costs;
• zur Deckung der Kosten to cover the cost, in order to cover our expenses;
• zuzüglich der Kosten expenses not included (to be added);
• abnehmende Kosten decreasing costs;
• abschreibbare Kosten depreciable costs;
• abschreibungsfähige Kosten service cost;
• [steuerlich] absetzbare (abzugsfähige) Kosten (Einkommensteuererklärung) charges to be deducted, permissible (tax) expenses, deductible charges;
• abzurechnende Kosten off charges;
• aktivierte Kosten capitalized expenses (costs);
• allgemeine Kosten overhead [charges], operating (indirect, overhead) expenses, factory cost, burden, oncost (Br.);
• alternative Kosten opportunity costs;
• nicht in bar anfallende Kosten non-cash costs;
• gemeinsame anfallende Kosten (Fracht- und Passagierdienst) common expense;
• zukünftig anfallende Kosten future costs;
• im Gewerbebetrieb zwangsläufig anfallende Kosten expenses wholly and exclusively laid out for the purpose of the trade;
• angefallene Kosten costs incurred;
• bei der Versilberung tatsächlich angefallene Kosten actual expenses of realization of the assets;
• steil ansteigende Kosten skyrocketing (soaring) costs;
• anteilige Kosten proportional (proratable) cost;
• auferlegte Kosten taxable costs;
• aufgelaufene Kosten accrued (accumulated) charges, costs incurred (accrued), accrued costs;
• außergerichtliche Kosten extrajudicial costs;
• außerordentliche Kosten extra charges;
• außerordentliche und betriebsfremde Kosten extraordinary and outside expenditure;
• außerplanmäßige Kosten expenditure not budgeted for;
• bare Kosten out-of-pocket expenses;
• beeinflussbare Kosten controllable costs;
• von der Kostenstelle nicht beeinflussbare Kosten uncontrollable expenses;
• beitreibbare Kosten recoverable costs;
• nicht beitreibbare Kosten irrecoverable expense;
• auf die Lebensdauer eines Erzeugnisses berechnete Kosten life-cycle costs;
• besondere Kosten special charges;
• beträchtliche Kosten considerable costs, heavy expenses (costs);
• betriebsfixe Kosten standing expenses;
• bleibende Kosten basic expenditure;
• degressive Kosten regressive costs;
• direkte Kosten direct cost (expenses), traceable cost;
• diverse Kosten promiscuous charges, sundries;
• durchlaufende Kosten transit costs;
• durchschnittliche Kosten average expenses;
• effektive Kosten primary cost, actual cost (price);
• eingegangene Kosten expenses involved;
• einmalige Kosten non-recurrent costs (expenses, expenditure);
• eintreibbare Kosten recoverable costs;
• entstandene Kosten costs incurred (accrued), accrued charges (costs), expenditure occasioned, expenses accrued (incurred);
• bei der Konkursabwehr entstandene Kosten costs of resisting the bankruptcy proceedings;
• entstehende Kosten accruing costs;
• daraus entstehende Kosten costs arising from it;
• bei der Geschäftsführung notwendigerweise entstehende Kosten costs necessarily incurred in the conduct of business;
• nicht erfasste Kosten imputed cost;
• innerhalb von vier Tagen zu erstattende Kosten (Kostentabelle) four-day costs;
• erstattete Kosten reimbursed expenses;
• nicht anderseitig erstattete Kosten expenses not otherwise received;
• erstattungsfähige Kosten (Prozess) party and party (taxable) costs;
• nicht erstattungsfähige Kosten untaxable costs;
• erwachsende Kosten expenses incurred, accruing costs;
• daraus erwachsende Kosten costs attendant on;
• nicht faktorbezogene Kosten non-factor costs;
• fallende Kosten decreasing (declining) costs;
• fällige Kosten outstanding costs;
• feste (fixe) Kosten fixed charges (costs), constant (unavoidable) cost, standby costs, standing (overhead) expenses, overheads;
• [noch] nicht festgesetzte Kosten (Gericht) untaxable cost;
• feststehende (fixe) Kosten fixed (standby, assured) cost[s], expenses covered;
• festzusetzende Kosten costs to be taxed;
• generelle Kosten indirect cost;
• geschätzte Kosten estimated cost;
• in Rechnung gestellte Kosten billed costs;
• gleich bleibende Kosten constant costs, expense constants;
• große (hohe) Kosten heavy expenses, large overhead (US);
• indirekte Kosten indirect costs (expenses);
• individuelle Kosten private costs;
• kalkulatorische (kalkulierte) Kosten imputed cost, imputations;
• kapitalisierte Kosten capitalized costs (expenses);
• kleine Kosten petty expense, petties;
• komparative Kosten comparative costs;
• konstante Kosten constant (standing, standard) costs;
• kurzfristige Kosten short-run costs;
• laufende Kosten running (standing, general) charges, running (current, standing) expenses, economic (running) cost, cost in carrying business;
• leistungsabhängige Kosten direct (variable) costs;
• an der Grenze der Wirtschaftlichkeit (Rentabilität) liegende Kosten marginal (incremental) costs;
• mittelbare Kosten indirect costs;
• nachkalkulierte Kosten post-mortem cost;
• nicht nachprüfbare Kosten non-controllable costs;
• notwendige Kosten related cost;
• pauschalierte Kosten bunched cost;
• personelle Kosten employment costs;
• private Kosten internal effects, private cost;
• progressive Kosten progressive costs;
• proportionale Kosten proportional costs;
• nicht relevante Kosten sunk cost;
• rückläufige Kosten decreasing (declining) costs;
• sämtliche Kosten full costs;
• steil in die Höhe schießende Kosten skyrocketing costs;
• sonstige Kosten sundry expenses, sundries;
• spezifische (spezifizierte) Kosten special (direct) costs;
• nahe der Rentabilitätsgrenze stehende Kosten marginal (incremental) costs;
• in keinem Verhältnis stehende Kosten disproportionate expenses;
• steigende Kosten rising (increasing) costs, advancing prices;
• stellvertretende Kosten (Seeversicherung) substituted expenses;
• tatsächliche Kosten actual costs;
• übermäßige (überhöhte) Kosten excessive costs;
• auf Kapitalkonto übernommene Kosten capitalized costs;
• übliche Kosten usual charges;
• nicht umgelegte Kosten unapplied costs;
• auf den Tageswert umgerechnete Kosten adjusted costs;
• unerhebliche Kosten insignificant expenses;
• unerschwingliche Kosten enormous costs;
• ungewisse Kosten variable cost;
• unproduktive Kosten incidental expenses of production;
• untragbare Kosten prohibitive cost;
• unveränderliche Kosten constant costs;
• variable (veränderliche) Kosten variable (out-of-pocket) costs;
• proportionale variable Kosten average variable costs;
• veranschlagte Kosten estimated costs;
• verbundene Kosten composite costs;
• damit verbundene Kosten expense involved;
• mit der Anschaffung verbundene Kosten purchase-related costs;
• vereinbarte Kosten agreed costs;
• vermeidbare Kosten escapable cost;
• verschiedene Kosten sundry (miscellaneous) expenses, sundries;
• verzerrte Kosten distorted costs;
• volkswirtschaftliche Kosten external costs;
• voraussichtliche Kosten prospective costs;
• im Etat vorgesehene Kosten expenses provided for in the budget;
• vorkalkulierte Kosten standard (predetermined, scheduled, target) costs;
• wachsende Kosten growing expenditure;
• wechselnde Kosten variable cost (expenses);
• wirkliche Kosten actual cost (expense);
• zunehmende Kosten increasing (rising) cost;
• zusammengefasste Kosten pool cost;
• zusätzliche Kosten additional charges (expenses, costs), added costs, extra charges;
• Kosten der Abschreibung depreciation charges;
• Kosten nach Abschreibungen amortized cost;
• Kosten des Abtransportes transportation inland costs;
• Kosten vor Abzug des Bardiskonts billed cost;
• Kosten der Agenturunterhaltung agency costs;
• Kosten des Anlagevermögens asset costs;
• Kosten vor Anlauf der Fertigung starting-load cost;
• Kosten der Anschlusseinrichtung (telecom.) installation charges;
• Kosten für weitere Ausbildung advancement costs (US);
• Kosten und Auslagen charges, costs and expenses;
• Kosten des Beklagten defendant’s costs;
• Kosten der Bergung salvage cost (charges);
• Kosten bei voller Betriebsausnutzung capacity costs;
• Kosten für Betriebsbauten plant construction costs;
• Kosten der Betriebseinstellung (Betriebsstilllegung) shutdown costs;
• Kosten der Betriebsführung operating costs;
• Kosten der Buchführung (Buchhaltung) accounting (bookkeeping) costs;
• Kosten zum Buchwert amortized cost;
• Kosten der Bürounterhaltung office expenses;
• Kosten der Ernteeinbringung harvesting expenses;
• Kosten der Erstellung des Jahresberichts annual report costs;
• immaterielle Kosten und Erträge non-pecuniary costs and benefits;
• Kosten pro Exemplar per-copy costs;
• Kosten der Fabrikation work-in-process burden;
• Kosten für Fahrten zwischen Wohnung und Betrieb cost of travel between home and work;
• Kosten der Gebäudeerrichtung cost of a structure;
• Kosten der Geldbeschaffung cost of money;
• Kosten eines Gerichtsverfahrens costs of going to court;
• Kosten der Geschäftsführung executive expenses;
• laufende Kosten der Geschäftsführung expenses in carrying on business;
• Kosten der Geschäftsstelle agency cost;
• Kosten der staatlichen Gesundheitsfürsorge national health-care bill;
• Kosten der Gesundheitsvorsorge health-care costs;
• Kosten der Haushaltsführung (Haushaltung) household operating costs, household expenditure;
• Kosten der Instandhaltung cost of maintenance;
• Kosten der Kapitalausstattung capital equipment cost;
• Kosten des Konkursverfahrens cost of preserving and administering the bankrupt’s estate, bankruptcy costs, costs of adjudication;
• Kosten der Konkursverwaltung administration (official receiver’s) expenses;
• Kosten pro Kopf der Bevölkerung per capita costs;
• Kosten der Lagerhaltung holding costs, outlays for inventories, house charges (US);
• Kosten der Lebenshaltung cost of living;
• Kosten für Leichterung lighterage charges;
• Kosten des Liquidators liquidator’s expenses;
• Kosten des Löschens charges for unloading;
• Kosten der Luftfrachtbeförderung airfreight expenses;
• Kosten der Montage cost of erection, assembly costs;
• Kosten der Nachlassverwaltung expenses of administration;
• Kosten einer Projektdurchführung running costs of a project;
• Kosten für das Rangieren switching charges;
• erstattungsfähige Kosten eines Rechtsstreites costs as between party and party;
• Kosten der Rechtsverfolgung law costs;
• Kosten zum anderthalbfachen Satz double costs (cash);
• Kosten der Testamentserrichtung testamentary expenses;
• Kosten für den Umtausch (Währung) conversion costs;
• Kosten des Unterhalts eines Lastkraftwagens motor-van expenses (Br.);
• Kosten der Unterhaltung eines Kraftfahrzeuges automobile operating (maintenance) costs;
• Kosten zuzüglich Verdienstspanne cost-plus (US);
• Kosten der Vermögensverwaltung (Treuhänder) administration expenses;
• Kosten der Verpackung packaging costs;
• Kosten, Versicherung und Fracht cost, insurance and freight (cif);
• Kosten des Vertriebs marketing cost;
• Kosten der Verwaltung administrative expenditure;
• Kosten der gesamten Warenlieferung costs of goods sold;
• Kosten für immaterielle Werte intangible costs;
• Kosten der Wiederbeschaffung replacement cost;
• Kosten einer Wohnung housing price;
• Kosten der Zentrale head-office expense;
• Kosten der Zollabfertigung cost of customs clearance;
• Kosten sparend cost-saving (-cutting);
• Kosten abbremsen to put a stop to expenses;
• als Kosten abbuchen to enter as expenses;
• seine Kosten abrechnen (abziehen) to deduct one’s expenses;
• Kosten steuerlich absetzen to deduct costs;
• Kosten der Büromiete steuerlich absetzen to claim the cost of rent of premises as a deduction;
• Kosten abwälzen to pass costs on;
• Kosten auf die Kunden abwälzen to switch costs to the customer;
• für Kosten und Logis arbeiten to work for one’s board;
• jem. die Kosten aufbrummen to land s. o. with the costs;
• Kosten der Staatskasse aufbürden to award the costs against the state;
• Kosten auferlegen to allocate (order to bear, award) the costs;
• Kosten aufgliedern to itemize costs;
• Kosten gegeneinander aufheben to divide the costs between the parties;
• für die Kosten aufkommen to bear (meet, pay) the expenses;
• Kosten aufschlüsseln to break down expenses;
• Kosten aufteilen to apportion costs, to lump the expenses;
• sich die voraussichtlich entstehenden Kosten ausrechnen to reckon the probable costs;
• Kosten im Griff behalten to keep track of costs;
• zu den Kosten beitragen to contribute towards the costs;
• Kosten auferlegt bekommen to be condemned in (ordered to pay) the costs;
• Kosten in den Griff bekommen to control costs;
• Konto mit sämtlichen Kosten belasten to charge an account with all the expenses;
• Kosten berechnen to count (figure up, calculate, compute) the costs, to figure out (calculate) the expenses;
• sich auf jds. Kosten bereichern to get rich at s. one’s expense;
• Kosten berücksichtigen to consider the expense;
• Kosten bestreiten to bear the costs (expenses), to cover (meet, defray) the expenses;
• sich an den Kosten gleichmäßig beteiligen to contribute equally to the expense;
• sich an den Kosten schlüsselmäßig beteiligen to pool the expenses;
• Kosten bezahlen to quit costs;
• entstandene Kosten bezahlen to pay the costs incurred;
• für Kosten in Abzug bringen to allow for costs;
• als Kosten buchen to enter as expenses;
• Kosten über ein Konto buchen to charge an expense to an account;
• Kosten decken to cover (reimburse) the expenses;
• seine Kosten decken to get back one’s expenses, to pay its way, to get out without a loss;
• nicht einmal seine Kosten decken (hereinbekommen) not to clear one’s expenses;
• Kosten einrechnen to include expenses;
• Kosten einsparen to cut back on costs;
• über die Kosten entscheiden (Urteil) to carry costs;
• Kosten ermitteln to ascertain the costs;
• Kosten ersetzen to refund the costs;
• Kosten erstatten to refund (reimburse) the expenses;
• entstandene Kosten erstatten to reimburse the expenses incurred;
• Kosten festsetzen to fix (determine) the costs;
• beträchtliche Kosten aufgewandt haben to have gone to considerable expense;
• für Kosten aufzukommen haben to be liable for expenses;
• Kosten für Subventionen zu tragen haben to foot the subsidy bill;
• Kosten niedrig halten to hold (keep) down costs (expenses), to keep costs in line (a lid on costs), to control the expenditure;
• Kosten kalkulieren to cost-account;
• auf seine Kosten kommen to cover one’s expenses, to pay one’s way, to have a run for one’s money;
• Kosten nicht mehr verkraften können to run one’s costs through the roof;
• Kosten raketenartig ansteigen lassen to rocket costs;
• Kosten anwachsen lassen to pile on the expense;
• auf jds. Kosten leben to live at s. one’s expense, to sponge on s. o. (coll.);
• Kosten machen to be an (go to) expense, to involve expenses;
• jem. Kosten machen to put s. o. to expense;
• Kosten nachgehen to keep track of costs;
• Kosten nachprüfen to tax costs;
• Kosten niederschlagen to cancel the costs;
• Kosten reduzieren to cut costs;
• Kosten drastisch reduzieren to slash costs;
• Kosten scheuen to balk at an expense (fam.);
• keine Kosten scheuen to spare no expense (costs);
• mit weiteren (zusätzlichen) Kosten verbunden sein to involve additional charges;
• zu den Kosten verurteilt sein to be cast to pay the costs;
• Kosten senken to reduce (drive down) expenses (costs);
• Kosten sparen to save expenses;
• Kosten steigern to run up the costs;
• sich in Kosten stürzen to launch out [into expense], to put o. s. to charge, to go to expense;
• sich in große Kosten stürzen to go to great expense;
• sich mit jem. die Kosten teilen to go halves (share the expenses) with s. o.;
• sich in die Kosten von etw. mit jem. teilen to go shares with s. o. in the expense of s. th., to share with s. o. in the costs;
• Kosten tragen to defray the expense (charges), to pay for [the shot], to meet the expenses, to foot the bill, to pay the piper;
• alle Kosten für j. tragen to carry all expenses for s. o.;
• Kosten übernehmen to pay costs (expenses);
• entstandene Kosten übernehmen to pay the costs incurred;
• Hälfte der Kosten übernehmen to go halves with s. o.;
• gesamte Kosten einer Pensionsregelung übernehmen to pick up the entire cost of a pension plan;
• Kosten einer Reise übernehmen to defray the expenses of a trip;
• Kosten auf die Staatskasse übernehmen to charge an expense to the public debt;
• Kosten teilweise übernehmen to go halves with s. o.;
• Kosten eines Unternehmens übernehmen to bear the cost of an undertaking;
• Kosten umlegen to allocate (apportion) the costs, to divide expenses in equal proportions;
• Kosten auf die Vereinsmitglieder umlegen to assess members of a society for expenses;
• Kosten veranschlagen to evaluate (estimate) expenses, to figure up the costs;
• im Zeitpunkt der Entstehung als Kosten verbuchen to book expenses in the year of occurence;
• Kosten vergüten to reimburse expenses;
• überflüssige Kosten vermeiden to economize;
• Kosten unmittelbar auf die Abteilung verrechnen to charge cost directly to the department;
• Kosten verringern to reduce (cut down) costs;
• Kosten verteilen to spread the costs;
• Kosten über drei Jahre verteilen to amortize costs over a period of three years;
• Kosten verursachen to go to expense;
• große (hohe) Kosten verursachen to put to great (involve much) expense, to entail large expenditure;
• jem. große Kosten verursachen to put s. o. to great expense;
• zu den Kosten verurteilen to order (cast) to pay the costs;
• gestiegene Kosten ohne Verschlechterung der Wettbewerbssituation weitergeben to pass on rising cost without becoming uncompetitive;
• auf Kosten der Allgemeinheit unterhalten werden to be maintained at public expense;
• auf gemeinsame Kosten von Verleger und Autor veröffentlicht werden to be published at joint expense of publisher and author;
• zu den Kosten verurteilt werden to be ordered to pay the costs;
• Kosten nach sich ziehen to carry costs;
• hohe Kosten nach sich ziehen to involve great expense;
• Kosten zurückerstatten to refund (reimburse) expenses;
• Kosten gehen zulasten von costs to be borne by;
• Kosten spielen keine Rolle expense is no object.
Kosten, Versicherung und Fracht
cost, insurance and freight (cif) -
9 kosten
Kosten I pl 1. GEN, RW cost (amount of money needed to pay for a thing, value in alternative uses); costs (money that must be spent regularly, e.g. running costs –laufende Kosten– for labour or energy); expenditure (Ausgaben; action of spending); expense, expenses (Ausgaben, Aufwand; money spent on a specific task, e.g. travel expenses); outlay (Auslagen, Barausgaben); charges (Aufwendungen, Nebenkosten); 2. WIWI cost • auf Kosten und Gefahr von RECHT, VERSICH, IMP/EXP on account and risk of • die Kosten steigen auf Milliardenhöhe GEN costs are running into billions • die Kosten tragen GEN bear the costs, defray the costs, meet the costs • die Kosten übernehmen GEN assume the expenses, meet the expenses, settle the expenses • für die Kosten aufkommen RW meet costs, defray costs, settle costs • Kosten auf bestimmten Konten verrechnen RW allocate costs to certain accounts • Kosten auf die entsprechenden Konten umlegen RW allocate costs to the appropriate accounts • Kosten auffangen FIN, RW absorb cost • Kosten aufgliedern FIN, RW break down expenses, itemize costs (Kosten aufschlüsseln) • Kosten bestimmten Konten zuordnen RW allocate costs to certain accounts • Kosten bewerten RW cost • Kosten, die für jmdn. steuerpflichtig sind STEUER costs taxable to sb • Kosten kontrollieren GEN control costs • Kosten per Nachnahme zu erheben GEN, LOGIS charges forward, ch. fwd (Lieferklausel) • Kosten sind per Nachnahme zu erheben GEN charge forward, Ch Fwd • Kosten umlegen RW assign costs, allocate costs • Kosten verrechnen RW allocate costs • Kosten (zeitlich) verteilen RW spread costs • Kosten zuweisen RW allocate costs • ohne Kosten RECHT, VERSICH no charges • sich an den Kosten beteiligen GEN, MGT share (in) the expenses Kosten II pl, Versicherung f und Fracht f (CI&F) GEN, IMP/EXP, LOGIS, VERSICH cost, insurance and freight, CI&F (Lieferklausel)* * *v < Geschäft> cost* * *bedenken, Kosten
to think of the cost;
• j. testamentarisch (in seinem Testament) bedenken to remember (include) s. o. in one’s will.
Kosten
cost[s], (Auslagen) expense[s], expenditure, outlay, (Gebühren) charges, fees, (Preis) price, cost, (Spesen) charge[s];
• abzüglich der Kosten charges deducted, after deduction of charges (costs), less expenses (charges);
• alle Kosten eingeschlossen including all charges;
• auf eigene Kosten at one’s own expense;
• auf gemeinsame Kosten at joint expense, dividing [the] expenses;
• auf meine Kosten to my cost, at my expense;
• auf Kosten von at the expense of, to the derogation;
• auf Kosten der Allgemeinheit at public expense;
• auf Kosten des Gastwirts on the house;
• auf Kosten und Gefahr des Eigners at owner's expense and risk;
• auf Kosten der Qualität at the expense of quality;
• auf Kosten der Reederei at ship’s expenses;
• auf Kosten des Staates at public expense;
• aufgrund der Kosten owing to the expenses;
• ausschließlich der Kosten exclusive of costs;
• einschließlich der Kosten including costs;
• einschließlich Kosten, Versicherung und Fracht cost, insurance, freight (cif);
• frei von den Kosten free of charges, cost-free;
• gegen Erstattung der baren Kosten with out-of-pocket expense;
• mit Einschluss aller Kosten all expenses included;
• mit großen (hohen) Kosten verbunden at great cost, cost-effective;
• mit Kosten verknüpft involving expense;
• mit Rücksicht auf die Kosten in deference to cost;
• nach Abzug aller Kosten all charges paid, all expenses deducted;
• ohne Kosten no charge, (Protest) no protest, (Wechselaufdruck) no expense [to be incurred], without expenses;
• ohne Rücksicht auf die Kosten without regard to cost;
• ohne zusätzliche Kosten for no extra fare;
• unter Auferlegung der Kosten awarding (on payment of) the costs;
• unter Einschluss sämtlicher Kosten all costs included;
• unter Nachnahme der Kosten charges forwarded, expenses charged forward;
• unter Tragung der Kosten on payment of costs;
• zur Deckung der Kosten to cover the cost, in order to cover our expenses;
• zuzüglich der Kosten expenses not included (to be added);
• abnehmende Kosten decreasing costs;
• abschreibbare Kosten depreciable costs;
• abschreibungsfähige Kosten service cost;
• [steuerlich] absetzbare (abzugsfähige) Kosten (Einkommensteuererklärung) charges to be deducted, permissible (tax) expenses, deductible charges;
• abzurechnende Kosten off charges;
• aktivierte Kosten capitalized expenses (costs);
• allgemeine Kosten overhead [charges], operating (indirect, overhead) expenses, factory cost, burden, oncost (Br.);
• alternative Kosten opportunity costs;
• nicht in bar anfallende Kosten non-cash costs;
• gemeinsame anfallende Kosten (Fracht- und Passagierdienst) common expense;
• zukünftig anfallende Kosten future costs;
• im Gewerbebetrieb zwangsläufig anfallende Kosten expenses wholly and exclusively laid out for the purpose of the trade;
• angefallene Kosten costs incurred;
• bei der Versilberung tatsächlich angefallene Kosten actual expenses of realization of the assets;
• steil ansteigende Kosten skyrocketing (soaring) costs;
• anteilige Kosten proportional (proratable) cost;
• auferlegte Kosten taxable costs;
• aufgelaufene Kosten accrued (accumulated) charges, costs incurred (accrued), accrued costs;
• außergerichtliche Kosten extrajudicial costs;
• außerordentliche Kosten extra charges;
• außerordentliche und betriebsfremde Kosten extraordinary and outside expenditure;
• außerplanmäßige Kosten expenditure not budgeted for;
• bare Kosten out-of-pocket expenses;
• beeinflussbare Kosten controllable costs;
• von der Kostenstelle nicht beeinflussbare Kosten uncontrollable expenses;
• beitreibbare Kosten recoverable costs;
• nicht beitreibbare Kosten irrecoverable expense;
• auf die Lebensdauer eines Erzeugnisses berechnete Kosten life-cycle costs;
• besondere Kosten special charges;
• beträchtliche Kosten considerable costs, heavy expenses (costs);
• betriebsfixe Kosten standing expenses;
• bleibende Kosten basic expenditure;
• degressive Kosten regressive costs;
• direkte Kosten direct cost (expenses), traceable cost;
• diverse Kosten promiscuous charges, sundries;
• durchlaufende Kosten transit costs;
• durchschnittliche Kosten average expenses;
• effektive Kosten primary cost, actual cost (price);
• eingegangene Kosten expenses involved;
• einmalige Kosten non-recurrent costs (expenses, expenditure);
• eintreibbare Kosten recoverable costs;
• entstandene Kosten costs incurred (accrued), accrued charges (costs), expenditure occasioned, expenses accrued (incurred);
• bei der Konkursabwehr entstandene Kosten costs of resisting the bankruptcy proceedings;
• entstehende Kosten accruing costs;
• daraus entstehende Kosten costs arising from it;
• bei der Geschäftsführung notwendigerweise entstehende Kosten costs necessarily incurred in the conduct of business;
• nicht erfasste Kosten imputed cost;
• innerhalb von vier Tagen zu erstattende Kosten (Kostentabelle) four-day costs;
• erstattete Kosten reimbursed expenses;
• nicht anderseitig erstattete Kosten expenses not otherwise received;
• erstattungsfähige Kosten (Prozess) party and party (taxable) costs;
• nicht erstattungsfähige Kosten untaxable costs;
• erwachsende Kosten expenses incurred, accruing costs;
• daraus erwachsende Kosten costs attendant on;
• nicht faktorbezogene Kosten non-factor costs;
• fallende Kosten decreasing (declining) costs;
• fällige Kosten outstanding costs;
• feste (fixe) Kosten fixed charges (costs), constant (unavoidable) cost, standby costs, standing (overhead) expenses, overheads;
• [noch] nicht festgesetzte Kosten (Gericht) untaxable cost;
• feststehende (fixe) Kosten fixed (standby, assured) cost[s], expenses covered;
• festzusetzende Kosten costs to be taxed;
• generelle Kosten indirect cost;
• geschätzte Kosten estimated cost;
• in Rechnung gestellte Kosten billed costs;
• gleich bleibende Kosten constant costs, expense constants;
• große (hohe) Kosten heavy expenses, large overhead (US);
• indirekte Kosten indirect costs (expenses);
• individuelle Kosten private costs;
• kalkulatorische (kalkulierte) Kosten imputed cost, imputations;
• kapitalisierte Kosten capitalized costs (expenses);
• kleine Kosten petty expense, petties;
• komparative Kosten comparative costs;
• konstante Kosten constant (standing, standard) costs;
• kurzfristige Kosten short-run costs;
• laufende Kosten running (standing, general) charges, running (current, standing) expenses, economic (running) cost, cost in carrying business;
• leistungsabhängige Kosten direct (variable) costs;
• an der Grenze der Wirtschaftlichkeit (Rentabilität) liegende Kosten marginal (incremental) costs;
• mittelbare Kosten indirect costs;
• nachkalkulierte Kosten post-mortem cost;
• nicht nachprüfbare Kosten non-controllable costs;
• notwendige Kosten related cost;
• pauschalierte Kosten bunched cost;
• personelle Kosten employment costs;
• private Kosten internal effects, private cost;
• progressive Kosten progressive costs;
• proportionale Kosten proportional costs;
• nicht relevante Kosten sunk cost;
• rückläufige Kosten decreasing (declining) costs;
• sämtliche Kosten full costs;
• steil in die Höhe schießende Kosten skyrocketing costs;
• sonstige Kosten sundry expenses, sundries;
• spezifische (spezifizierte) Kosten special (direct) costs;
• nahe der Rentabilitätsgrenze stehende Kosten marginal (incremental) costs;
• in keinem Verhältnis stehende Kosten disproportionate expenses;
• steigende Kosten rising (increasing) costs, advancing prices;
• stellvertretende Kosten (Seeversicherung) substituted expenses;
• tatsächliche Kosten actual costs;
• übermäßige (überhöhte) Kosten excessive costs;
• auf Kapitalkonto übernommene Kosten capitalized costs;
• übliche Kosten usual charges;
• nicht umgelegte Kosten unapplied costs;
• auf den Tageswert umgerechnete Kosten adjusted costs;
• unerhebliche Kosten insignificant expenses;
• unerschwingliche Kosten enormous costs;
• ungewisse Kosten variable cost;
• unproduktive Kosten incidental expenses of production;
• untragbare Kosten prohibitive cost;
• unveränderliche Kosten constant costs;
• variable (veränderliche) Kosten variable (out-of-pocket) costs;
• proportionale variable Kosten average variable costs;
• veranschlagte Kosten estimated costs;
• verbundene Kosten composite costs;
• damit verbundene Kosten expense involved;
• mit der Anschaffung verbundene Kosten purchase-related costs;
• vereinbarte Kosten agreed costs;
• vermeidbare Kosten escapable cost;
• verschiedene Kosten sundry (miscellaneous) expenses, sundries;
• verzerrte Kosten distorted costs;
• volkswirtschaftliche Kosten external costs;
• voraussichtliche Kosten prospective costs;
• im Etat vorgesehene Kosten expenses provided for in the budget;
• vorkalkulierte Kosten standard (predetermined, scheduled, target) costs;
• wachsende Kosten growing expenditure;
• wechselnde Kosten variable cost (expenses);
• wirkliche Kosten actual cost (expense);
• zunehmende Kosten increasing (rising) cost;
• zusammengefasste Kosten pool cost;
• zusätzliche Kosten additional charges (expenses, costs), added costs, extra charges;
• Kosten der Abschreibung depreciation charges;
• Kosten nach Abschreibungen amortized cost;
• Kosten des Abtransportes transportation inland costs;
• Kosten vor Abzug des Bardiskonts billed cost;
• Kosten der Agenturunterhaltung agency costs;
• Kosten des Anlagevermögens asset costs;
• Kosten vor Anlauf der Fertigung starting-load cost;
• Kosten der Anschlusseinrichtung (telecom.) installation charges;
• Kosten für weitere Ausbildung advancement costs (US);
• Kosten und Auslagen charges, costs and expenses;
• Kosten des Beklagten defendant’s costs;
• Kosten der Bergung salvage cost (charges);
• Kosten bei voller Betriebsausnutzung capacity costs;
• Kosten für Betriebsbauten plant construction costs;
• Kosten der Betriebseinstellung (Betriebsstilllegung) shutdown costs;
• Kosten der Betriebsführung operating costs;
• Kosten der Buchführung (Buchhaltung) accounting (bookkeeping) costs;
• Kosten zum Buchwert amortized cost;
• Kosten der Bürounterhaltung office expenses;
• Kosten der Ernteeinbringung harvesting expenses;
• Kosten der Erstellung des Jahresberichts annual report costs;
• immaterielle Kosten und Erträge non-pecuniary costs and benefits;
• Kosten pro Exemplar per-copy costs;
• Kosten der Fabrikation work-in-process burden;
• Kosten für Fahrten zwischen Wohnung und Betrieb cost of travel between home and work;
• Kosten der Gebäudeerrichtung cost of a structure;
• Kosten der Geldbeschaffung cost of money;
• Kosten eines Gerichtsverfahrens costs of going to court;
• Kosten der Geschäftsführung executive expenses;
• laufende Kosten der Geschäftsführung expenses in carrying on business;
• Kosten der Geschäftsstelle agency cost;
• Kosten der staatlichen Gesundheitsfürsorge national health-care bill;
• Kosten der Gesundheitsvorsorge health-care costs;
• Kosten der Haushaltsführung (Haushaltung) household operating costs, household expenditure;
• Kosten der Instandhaltung cost of maintenance;
• Kosten der Kapitalausstattung capital equipment cost;
• Kosten des Konkursverfahrens cost of preserving and administering the bankrupt’s estate, bankruptcy costs, costs of adjudication;
• Kosten der Konkursverwaltung administration (official receiver’s) expenses;
• Kosten pro Kopf der Bevölkerung per capita costs;
• Kosten der Lagerhaltung holding costs, outlays for inventories, house charges (US);
• Kosten der Lebenshaltung cost of living;
• Kosten für Leichterung lighterage charges;
• Kosten des Liquidators liquidator’s expenses;
• Kosten des Löschens charges for unloading;
• Kosten der Luftfrachtbeförderung airfreight expenses;
• Kosten der Montage cost of erection, assembly costs;
• Kosten der Nachlassverwaltung expenses of administration;
• Kosten einer Projektdurchführung running costs of a project;
• Kosten für das Rangieren switching charges;
• erstattungsfähige Kosten eines Rechtsstreites costs as between party and party;
• Kosten der Rechtsverfolgung law costs;
• Kosten zum anderthalbfachen Satz double costs (cash);
• Kosten der Testamentserrichtung testamentary expenses;
• Kosten für den Umtausch (Währung) conversion costs;
• Kosten des Unterhalts eines Lastkraftwagens motor-van expenses (Br.);
• Kosten der Unterhaltung eines Kraftfahrzeuges automobile operating (maintenance) costs;
• Kosten zuzüglich Verdienstspanne cost-plus (US);
• Kosten der Vermögensverwaltung (Treuhänder) administration expenses;
• Kosten der Verpackung packaging costs;
• Kosten, Versicherung und Fracht cost, insurance and freight (cif);
• Kosten des Vertriebs marketing cost;
• Kosten der Verwaltung administrative expenditure;
• Kosten der gesamten Warenlieferung costs of goods sold;
• Kosten für immaterielle Werte intangible costs;
• Kosten der Wiederbeschaffung replacement cost;
• Kosten einer Wohnung housing price;
• Kosten der Zentrale head-office expense;
• Kosten der Zollabfertigung cost of customs clearance;
• Kosten sparend cost-saving (-cutting);
• Kosten abbremsen to put a stop to expenses;
• als Kosten abbuchen to enter as expenses;
• seine Kosten abrechnen (abziehen) to deduct one’s expenses;
• Kosten steuerlich absetzen to deduct costs;
• Kosten der Büromiete steuerlich absetzen to claim the cost of rent of premises as a deduction;
• Kosten abwälzen to pass costs on;
• Kosten auf die Kunden abwälzen to switch costs to the customer;
• für Kosten und Logis arbeiten to work for one’s board;
• jem. die Kosten aufbrummen to land s. o. with the costs;
• Kosten der Staatskasse aufbürden to award the costs against the state;
• Kosten auferlegen to allocate (order to bear, award) the costs;
• Kosten aufgliedern to itemize costs;
• Kosten gegeneinander aufheben to divide the costs between the parties;
• für die Kosten aufkommen to bear (meet, pay) the expenses;
• Kosten aufschlüsseln to break down expenses;
• Kosten aufteilen to apportion costs, to lump the expenses;
• sich die voraussichtlich entstehenden Kosten ausrechnen to reckon the probable costs;
• Kosten im Griff behalten to keep track of costs;
• zu den Kosten beitragen to contribute towards the costs;
• Kosten auferlegt bekommen to be condemned in (ordered to pay) the costs;
• Kosten in den Griff bekommen to control costs;
• Konto mit sämtlichen Kosten belasten to charge an account with all the expenses;
• Kosten berechnen to count (figure up, calculate, compute) the costs, to figure out (calculate) the expenses;
• sich auf jds. Kosten bereichern to get rich at s. one’s expense;
• Kosten berücksichtigen to consider the expense;
• Kosten bestreiten to bear the costs (expenses), to cover (meet, defray) the expenses;
• sich an den Kosten gleichmäßig beteiligen to contribute equally to the expense;
• sich an den Kosten schlüsselmäßig beteiligen to pool the expenses;
• Kosten bezahlen to quit costs;
• entstandene Kosten bezahlen to pay the costs incurred;
• für Kosten in Abzug bringen to allow for costs;
• als Kosten buchen to enter as expenses;
• Kosten über ein Konto buchen to charge an expense to an account;
• Kosten decken to cover (reimburse) the expenses;
• seine Kosten decken to get back one’s expenses, to pay its way, to get out without a loss;
• nicht einmal seine Kosten decken (hereinbekommen) not to clear one’s expenses;
• Kosten einrechnen to include expenses;
• Kosten einsparen to cut back on costs;
• über die Kosten entscheiden (Urteil) to carry costs;
• Kosten ermitteln to ascertain the costs;
• Kosten ersetzen to refund the costs;
• Kosten erstatten to refund (reimburse) the expenses;
• entstandene Kosten erstatten to reimburse the expenses incurred;
• Kosten festsetzen to fix (determine) the costs;
• beträchtliche Kosten aufgewandt haben to have gone to considerable expense;
• für Kosten aufzukommen haben to be liable for expenses;
• Kosten für Subventionen zu tragen haben to foot the subsidy bill;
• Kosten niedrig halten to hold (keep) down costs (expenses), to keep costs in line (a lid on costs), to control the expenditure;
• Kosten kalkulieren to cost-account;
• auf seine Kosten kommen to cover one’s expenses, to pay one’s way, to have a run for one’s money;
• Kosten nicht mehr verkraften können to run one’s costs through the roof;
• Kosten raketenartig ansteigen lassen to rocket costs;
• Kosten anwachsen lassen to pile on the expense;
• auf jds. Kosten leben to live at s. one’s expense, to sponge on s. o. (coll.);
• Kosten machen to be an (go to) expense, to involve expenses;
• jem. Kosten machen to put s. o. to expense;
• Kosten nachgehen to keep track of costs;
• Kosten nachprüfen to tax costs;
• Kosten niederschlagen to cancel the costs;
• Kosten reduzieren to cut costs;
• Kosten drastisch reduzieren to slash costs;
• Kosten scheuen to balk at an expense (fam.);
• keine Kosten scheuen to spare no expense (costs);
• mit weiteren (zusätzlichen) Kosten verbunden sein to involve additional charges;
• zu den Kosten verurteilt sein to be cast to pay the costs;
• Kosten senken to reduce (drive down) expenses (costs);
• Kosten sparen to save expenses;
• Kosten steigern to run up the costs;
• sich in Kosten stürzen to launch out [into expense], to put o. s. to charge, to go to expense;
• sich in große Kosten stürzen to go to great expense;
• sich mit jem. die Kosten teilen to go halves (share the expenses) with s. o.;
• sich in die Kosten von etw. mit jem. teilen to go shares with s. o. in the expense of s. th., to share with s. o. in the costs;
• Kosten tragen to defray the expense (charges), to pay for [the shot], to meet the expenses, to foot the bill, to pay the piper;
• alle Kosten für j. tragen to carry all expenses for s. o.;
• Kosten übernehmen to pay costs (expenses);
• entstandene Kosten übernehmen to pay the costs incurred;
• Hälfte der Kosten übernehmen to go halves with s. o.;
• gesamte Kosten einer Pensionsregelung übernehmen to pick up the entire cost of a pension plan;
• Kosten einer Reise übernehmen to defray the expenses of a trip;
• Kosten auf die Staatskasse übernehmen to charge an expense to the public debt;
• Kosten teilweise übernehmen to go halves with s. o.;
• Kosten eines Unternehmens übernehmen to bear the cost of an undertaking;
• Kosten umlegen to allocate (apportion) the costs, to divide expenses in equal proportions;
• Kosten auf die Vereinsmitglieder umlegen to assess members of a society for expenses;
• Kosten veranschlagen to evaluate (estimate) expenses, to figure up the costs;
• im Zeitpunkt der Entstehung als Kosten verbuchen to book expenses in the year of occurence;
• Kosten vergüten to reimburse expenses;
• überflüssige Kosten vermeiden to economize;
• Kosten unmittelbar auf die Abteilung verrechnen to charge cost directly to the department;
• Kosten verringern to reduce (cut down) costs;
• Kosten verteilen to spread the costs;
• Kosten über drei Jahre verteilen to amortize costs over a period of three years;
• Kosten verursachen to go to expense;
• große (hohe) Kosten verursachen to put to great (involve much) expense, to entail large expenditure;
• jem. große Kosten verursachen to put s. o. to great expense;
• zu den Kosten verurteilen to order (cast) to pay the costs;
• gestiegene Kosten ohne Verschlechterung der Wettbewerbssituation weitergeben to pass on rising cost without becoming uncompetitive;
• auf Kosten der Allgemeinheit unterhalten werden to be maintained at public expense;
• auf gemeinsame Kosten von Verleger und Autor veröffentlicht werden to be published at joint expense of publisher and author;
• zu den Kosten verurteilt werden to be ordered to pay the costs;
• Kosten nach sich ziehen to carry costs;
• hohe Kosten nach sich ziehen to involve great expense;
• Kosten zurückerstatten to refund (reimburse) expenses;
• Kosten gehen zulasten von costs to be borne by;
• Kosten spielen keine Rolle expense is no object.
Kosten, Versicherung und Fracht
cost, insurance and freight (cif) -
10 efficiency ratio
Fina way of measuring the proportion of operating revenues or fee income spent on overhead expenses.EXAMPLEOften identified with banking and financial sectors, the efficiency ratio indicates a management’s ability to keep overhead costs low. In banking, an acceptable efficiency ratio was once in the low 60s. Now the goal is 50, while better-performing banks boast ratios in the mid 40s. Low ratings usually indicate a higher return on equity and earnings.This measurement is also used by mature industries, such as steel manufacture, chemicals, or car production, that must focus on tight cost controls to boost profitability because growth prospects are modest.The efficiency ratio is defined as operating overhead expenses divided by turnover. If operating expenses are $100,000, and turnover is $230,000, then:100,000/230,000 = 0.43 efficiency ratioHowever, not everyone calculates the ratio in the same way. Some institutions include all non-interest expenses, while others exclude certain charges and intangible asset amortization.A different method measures efficiency simply by tracking three other measures: accounts payable to sales, days sales outstanding, and stock turnover. This indicates how fast a company is able to move its merchandise. A general guide is that if the first two of these measures are low and third is high, efficiency is probably high; the reverse is likewise true.To find the stock turnover ratio, divide total sales by total stock. If net sales are $300,000, and stock is $140,000, then:300,000/140,000 = 2.14 stock turnover ratioTo find the accounts payable to sales ratio, divide a company’s accounts payable by its annual net sales. A high ratio suggests that a company is using its suppliers’ funds as a source of cheap financing because it is not operating efficiently enough to generate its own funds. If accounts payable are $50,000, and total sales are $300,000, then:50,000/300,000 = 0.14 × 100 = 14% accounts payable to sales ratio -
11 ratio
rătĭo, onis (abl. rationi, Lucr. 6, 66), f. [reor, ratus], a reckoning, account, calculation, computation.I.Lit.(α).Sing.: Les. Nequaquam argenti ratio conparet tamen. Sta. Ratio quidem hercle adparet: argentum oichetai, Plaut. Trin. 2, 4, 15 sq.:(β).rationem putare... bene ratio accepti atque expensi inter nos convenit,
id. Most. 1, 3, 141; 146; cf.: ad calculos vocare amicitiam, ut par sit ratio acceptorum et datorum, Cic. Lael. 16, 58:itur, putatur ratio cum argentario... Ubi disputata est ratio cum argentario,
Plaut. Aul. 3, 5, 53 sq.:dextera digitis rationem computat,
id. Mil. 2, 2, 49:magna ratio C. Verruci,
Cic. Verr. 2, 2, 77, § 188:direptio ejus pecuniae, cujus ratio in aede Opis confecta est,
id. Phil. 5, 6, 16; cf.:quibus in tabulis nominatim, ratio confecta erat, qui numerus domo exisset, etc.,... Quarum omnium rerum summa erat, etc.,
Caes. B. G. 1, 29: auri ratio constat: aurum in aerario est, the account agrees, i. e. is correct, Cic. Fl. 28, 69 (v. consto):decumo post mense, ut rationem te dictare intellego,
to make the reckoning, Plaut. Am. 2, 2, 38 (al. ductare):rationem ducere,
to make a computation, to compute, calculate, reckon, Cic. Verr. 2, 2, 52, § 129; so, rationem habere, to take an account, make a computation:omnium proeliorum,
Caes. B. C. 3, 53; cf.:hujus omnis pecuniae conjunctim ratio habetur,
id. B. G. 6, 19; and:piratarum,
Cic. Verr. 2, 5, 28, § 71:rationem inire,
to cast up, reckon, calculate, Caes. B. G. 7, 71, 4:quattuor minae periere, ut ratio redditur,
Plaut. Men. 1, 3, 23; cf.:tibi ego rationem reddam?
id. Aul. 1, 1, 6; id. Trin. 2, 4, 114:rationem referre,
Cic. Verr. 2, 1, 39, § 98:rationem repetere de pecuniis repetundis,
id. Clu. 37, 104: Py. Quanta istaec hominum summa est? Ar. Septem millia. Py. Tantum esse oportet:recte rationem tenes,
Plaut. Mil. 1, 1, 47 et saep.:drachumae, quas de ratione debuisti,
according to the account, id. Trin. 2, 4, 24:grandem (pecuniam) quemadmodum in rationem inducerent, non videbant,
how they should bring it into their accounts, Cic. Verr. 2, 1, 41, § 106.—Plur.: rationes putare argentariam, frumentariam, pabuli causa quae parata sunt;B.rationem vinariam, oleariam, quid venierit, etc.,
Cato, R. R. 2, 5:rationes ad aerarium continuo detuli... quas rationes si cognoris, intelleges, etc.,
Cic. Pis. 25, 61:ut rationes cum publicanis putarent,
id. Att. 4, 11, 1:rationes a colono accepit,
id. Caecin. 32, 94:quid opus est? inquam. Rationes conferatis. Assidunt, subducunt, ad nummum convenit,
id. Att. 5, 21, 12:rationes referre... rationes deferre,
id. Fam. 5, 20, 2:Romani pueri longis rationibus assem Discunt in partes centum diducere,
Hor. A. P. 325 et saep.:A RATIONIBVS,
an accountant, Inscr. Orell. 1494; 2973; 2986; 4173 et saep. (cf. ab).—Transf.1.A list, roll, register (rare):2.cedo rationem carceris, quae diligentissime conficitur, quo quisque die datus in custodiam, quo mortuus, quo necatus sit,
Cic. Verr. 2, 5, 57, § 147:rationes imperii, ab Augusto proponi solitas, sed a Tiberio intermissas, publicavit (sc. Caligula),
Suet. Calig. 16 ( = breviarium) totius imperii, id. Aug. 101 fin.:rationarium imperii,
id. ib. 28.—A sum, number (rare), Plaut. Trin. 2, 4, 11:3.nunc lenonum et scortorum plus est fere Quam olim muscarum est. Ea nimia est ratio,
id. Truc. 1, 1, 49:pro ratione pecuniae liberalius est Brutus tractatus quam Pompeius,
Cic. Att. 6, 3, 5; cf. II. B. 1. c. infra.—A business matter, transaction, business; also, a matter, affair, in gen. (a favorite word of Cicero):b.res rationesque eri Ballionis curo,
Plaut. Ps. 2, 2, 31:res rationesque vestrorum omnium,
id. Am. prol. 4:re ac ratione cum aliquo conjunctus,
Cic. Verr. 2, 2, 70, § 172:de tota illa ratione atque re Gallicana inter se multa communicare,
id. Quint. 4, 15:cum (Druides) in reliquis fere rebus, publicis privatisque rationibus, Graecis utantur litteris,
Caes. B. G. 6, 14 (metaphrast. pragmasi):ratio nummaria,
Cic. Att. 10, 11, 2:aeraria ratio,
id. Quint. 4, 15:ratio domestica... bellica,
id. Off. 1, 22, 76:quod ad popularem rationem attinet,
id. Fam. 1, 2, 4:rationes familiares componere,
Tac. A. 6, 16 fin.:fori judiciique rationem Messala suscepit,
Cic. Rosc. Am. 51, 149; cf.:in explicandis rationibus rerum civilium,
id. Rep. 1, 8, 13:rationes civitatis,
id. ib. 1, 6, 11:quantos aestus habet ratio comitiorum... nihil fallacius ratione tota comitiorum,
id. Mur. 17, 35:propter rationem Gallici belli,
id. Prov. Cons. 8, 19; so id. ib. 8, 14, 35:ad omnem rationem humanitatis,
id. Mur. 31, 66: in hac ratione quid res, quid causa, quid tempus ferat, tu facillime perspicies, id. Fam. 1, 7, 6 fin.:ad eam rationem existimabam satis aptam naturam meam,
id. Att. 9, 11, A, 1.—Pregn.: meae (tuae, etc.) rationes, my ( thy, etc.) interest, my ( thy, etc.) advantage (cf. in Engl. to find one's account in any thing):II.me ad ejus rationes adjungo, quem tu in meis rationibus tibi esse adjungendum putasti,
Cic. Fam. 1, 8, 2; cf.:exemplum meis alienissimum rationibus,
id. Corn. Fragm. 1, 7 B. and K.:consideres, quid tuae rationes postulent,
Sall. C. 44, 5: servitia repudiabat... alienum suis rationibus existimans videri causam civium cum servis fugitivis communicasse, inconsistent with his policy or interests, id. ib. 56, 5:si meas rationes unquam vestrae saluti anteposuissem,
Cic. Red. ad Quir. 1, 1.Trop., a reckoning, account, computation:B.postquam hanc rationem cordi ventrique edidi,
presented this reckoning, Plaut. Aul. 2, 7, 12:itidem hic ut Acheronti ratio accepti scribitur,
i.e. things are taken only, nothing is given back, id. Truc. 4, 2, 36:nomen (comoediae) jam habetis, nunc rationes ceteras Accipite,
an account of the rest, id. Poen. prol. 55; cf.:census quom sum, juratori recte rationem dedi,
id. Trin. 4, 2, 30; so,rationem dare, for the more usual rationem reddere,
Varr. L. L. 6, § 86 Mull.; Cic. Verr. 2, 1, 36, § 92 Zumpt:(argentarii) ratione utuntur,
make a reckoning, settle up, Plaut. Cas. prol. 27:cum eam mecum rationem puto,
go into that calculation, think over the matter, id. ib. 3, 2, 25; cf.:frustra egomet mecum has rationes puto,
Ter. Ad. 2, 1, 54:(Medea et Atreus) inita subductaque ratione nefaria scelera meditantes,
Cic. N. D. 3, 29, 71:quod posteaquam iste cognovit hanc rationem habere coepit,
to make the following calculation, reflection, id. Verr. 2, 5, 39, § 101; cf.: totius rei consilium his rationibus explicavit, ut si, etc.,... si, etc.,... sin, etc., drew the plan of the whole undertaking according to the following calculation, that if, etc., Caes. B. C. 3, 78;and herewith cf.: rationem consilii mei accipite,
id. ib. 3, 86:ut habere rationem possis, quo loco me convenias, etc.,
that you may calculate, Cic. Fam. 3, 6, 6:semper ita vivamus, ut rationem reddendam nobis arbitremur,
id. Verr. 2, 2, 11, § 28; cf.:nihil est, quod minus ferendum sit, quam rationem ab altero vitae reposcere eum, qui non possit suae reddere,
id. Div. in Caecil. 9, 28;and with this cf.: si gravius quid acciderit, abs te rationem reposcent,
will call you to account, Caes. B. G. 5, 30: clarorum virorum atque magnorum non minus otii, quam negotii rationem exstare oportere, an account must be capable of being given, Cato ap. Cic. Planc. 27, 66:tam otii quam negotii rationem reddere majores censuisse,
Col. 11 fin.: eam condicionem esse imperandi, ut non aliter ratio constet, quam si uni reddatur, that the account is not correct unless, etc., Tac. A. 1, 6 fin.:mirum est quam singulis diebus in urbe ratio aut constet aut constare videatur,
Plin. Ep. 1, 9, 1; 1, 5, 16 et saep.; cf. Just. praef. 5.—Transf.1.Relation, reference, respect to a thing:b.(agricolae) habent rationem cum terra, quae nunquam recusat imperium,
have an account, have to do, have dealings with the earth, Cic. Sen. 15, 51; cf.:ubi ratio cum Orco habetur,
Varr. R. R. 1, 4, 3;for which: ubi sit cum Orco ratio ponenda,
Col. 1, 3, 2:cum omnibus Musis rationem habere cogito,
Cic. Att. 2, 5, 2:cum hac (muliere) aliquid adulescentem hominem habuisse rationis,
id. Cael. 20, 50; cf. id. Verr. 2, 2, 77, § 190. omnes, quibuscum ratio huic aut est aut fuit, assunt, defendunt, id. Quint. 23, 75; cf.. quae ratio tibi cum eo intercesserat?
id. Rosc. Com. 14, 41:pacis vero quae potest esse cum eo ratio, in quo est incredibilis crudelitas, fides nulla?
id. Phil. 4, 6, 14:quod si habenda cum M. Antonii latrocinio pacis ratio fuit, etc.,
id. ib. 12, 7, 17:fontes ad nostrorum annalium rationem veteres, ad ipsorum sane recentes,
in respect to our annals, id. Brut. 13, 49.—Pregn., a respect, regard, concern, consideration, care for a thing (usu. in the connection habere and ducere alicujus rei rationem): ad hanc rationem quoniam maximam vim natura habet, fortuna proximam: utriusque omnino habenda ratio est in deligendo genere vitae, Cic. Off. 1, 33, 120:c.quorum (civium Romanorum) nobis pro vestra sapientia, Quirites, habenda est ratio diligenter,
id. Imp. Pomp. 7, 17:(deos) piorum et impiorum habere rationem,
id. Leg. 2, 7, 15:cujus absentis rationem haberi proximis comitiis populus jussisset,
Caes. B. C. 1, 9; so,absentis,
id. ib. 1, 32; 3, 82 fin.:sauciorum et aegrorum habita ratione,
id. ib. 3, 75:moneret, frumenti rationem esse habendam,
Hirt. B. G. 8, 34;so (al. frumentandi), rationem habere,
Caes. B. G. 7, 75 Oud.; cf. id. ib. 7, 71:alicujus vel dignitatis vel commodi rationem non habere,
Cic. de Or. 2, 4, 17: ut summae rei publicae rationem habeamus, Pompeius ap. Cic. Att. 8, 12, c, 3:alicujus salutis rationem habere,
i. e. to regard, care for, be concerned about, Caes. B. G. 7, 71; so id. B. C. 1, 20:turpissimae fugae rationem habere,
id. ib. 2, 31:ut in ceteris habenda ratio non sui solum sed etiam aliorum, sic, etc.,
Cic. Off. 1, 39, 139:proinde habeat rationem posteritatis et periculi sui,
Caes. B. C. 1, 13:habere nunc se rationem officii pro beneficiis Caesaris,
id. B. G. 5, 27:non ullius rationem sui commodi ducit,
Cic. Rosc. Am. 44, 128:cum hujusce periculi tum ceterorum quoque officiorum et amicitiarum ratio,
id. Clu. 42, 117:omnis hac in re habenda ratio et diligentia est, ut, etc.,
id. Lael. 24, 89; cf.:didici ex tuis litteris, te omnibus in rebus habuisse rationem, ut mihi consuleres,
id. Fam. 3, 5, 1:habeo rationem, quid a populo Romano acceperim,
bring into consideration, consider, id. Verr. 2, 5, 14, § 36:ut habere rationem possis, quo loco me salva lege Cornelia convenias, ego veni, etc.,
id. Fam. 3, 6, 6:neque illud rationis habuisti, eam provinciam ad summam stultitiam nequitiamque venisse,
id. Verr. 2, 5, 15, § 38; cf.:hoc rationis habebant, facere eos nullo modo posse, ut, etc.,
id. ib. 2, 2, 29, e70.—Relation to a thing, i. e.(α).Subject., course, conduct, procedure, mode, manner, method, fashion, plan, etc. (cf. consilium):(β).nunc sic rationem incipissam, hanc instituam astutiam, ut, etc.,
Plaut. Mil. 2, 2, 82; cf. id. ib. 3, 1, 175 sqq.:ubi cenas hodic, si hanc rationem instituis?
Plaut. Stich. 3, 1, 26; id. Truc. 1, 1, 3:tua ratio est, ut secundum binos ludos mihi respondere incipias: mea, ut ante primos ludos comperendinem. Ita fiet, ut tua ista ratio existimetur astuta, meum hoc consilium necessarium,
Cic. Verr. 1, 11, 34; cf.:ratio viaque defensionis,
id. Verr. 2, 5, 1, § 4:itaque in praesentia Pompeii insequendi rationem omittit,
Caes. B. C. 1, 30:mea autem ratio in dicendo haec esse solet, ut, etc.,
Cic. de Or. 2, 72, 292:haec in philosophia ratio contra omnia disserendi,
id. N. D. 1, 5, 11:dicendi,
id. Or. 32, 114; id. de Or. 3, 15, 56; cf.:aliquot ante annis inita ratio est, ut, etc.,
id. Rep. 2, 36, 61:ut, quo primum occurreretur, vix ratio iniri possit,
Caes. B. G. 7, 24:quia reponendarum (tegularum) nemo artifex inire rationem potuerit,
Liv. 42, 3 fin. —In plur.:hoc aditu laudis non mea me voluntas sed meae vitae rationes ab ineunte aetate susceptae prohibuerunt,
plan of life, Cic. Imp. Pomp. 1, 1:de rationibus rerum publicarum aut constituendarum aut tuendarum,
id. Rep. 1, 6, 11.—Object., relation, condition, nature, kind, sort, fashion, way, etc. (cf. modus):(γ).sed ratio ordoque agminis aliter se habebat ac Belgae ad Nervios detulerant,
Caes. B. G. 2, 19; cf.:ut rei militaris ratio atque ordo postulabat,
id. ib. 2, 22; so,rei militaris,
id. ib. 4, 23:ratio atque usus belli,
the art and practice of war, id. ib. 4, 1; id. B. C. 1, 76 fin.; 2, 18; 3, 17 et saep. al.; cf.:novae rationes bellandi,
id. ib. 3, 50:ratio equestris proelii,
id. B. G. 5, 16:quorum operum haec erat ratio, etc.,
id. B. C. 1, 25; cf.: rationem pontis hanc instituit;tigna bina, etc.,
id. B. G. 4, 17:serpit per omnium vitas amicitia, nec ullam aetatis degendae rationem patitur esse expertem sui,
Cic. Lael. 23, 87; cf.:ita ratio comparata est vitae naturaeque nostrae, ut, etc.,
id. ib. 27, 101; id. Ac. 2, 43, 132:civitas (Platonis) non quae possit esse, sed in qua ratio rerum civilium perspici posset,
id. Rep. 2, 30, 52 init.; cf.:reliqui disseruerunt de generibus et de rationibus civitatum,
id. ib. 2, 11, 22;1, 8, 13: quam creberrimis litteris faciam ut tibi nota sit omnis ratio dierum atque itinerum meorum,
id. Fam. 3, 5, 4: quoniam eadem est ratio juris in utroque, id. Rep. 3, 12, 21; cf.:haec eadem ratio est in summa totius Galliae,
Caes. B. G. 6, 11 fin.:ab nostris eadem ratione, qua pridie, resistitur,
id. ib. 5, 40; id. B. C. 3, 100; cf. id. ib. 3, 101:docet, longe alia ratione esse bellum gerendum atque antea sit gestum,
id. B. G. 7, 14:hoc si Romae fieri posset, certe aliqua ratione expugnasset iste,
Cic. Verr. 2, 2, 52, ee130:quid refert, qua me ratione cogatis?
id. Lael. 8, 26:quod fuit illis conandum atque omni ratione efficiendum,
Caes. B. C. 1, 65 fin.; 1, 67 fin.:simili ratione Pompeius in suis castris consedit,
id. ib. 3, 76:auxilium ferri nulla ratione poterat,
id. ib. 1, 70:nec quibus rationibus superare possent, sed quem ad modum uti victoria deberent, cogitabant,
id. ib. 3, 83 fin.; 3, 58; 3, 18 fin. et saep.—With gen. of a subst. in circumlocution for the subst. itself (v. Zumpt, Gram. §2.678): vereor ne oratio mea aliena ab judiciorum ratione esse videatur,
Cic. Verr. 2, 4, 49, ee109:multa autem propter rationem brevitatis praetermittenda,
id. ib. 2, 1, 40, ee103: quantas perturbationes et quantos aestus habet ratio comitiorum?
id. Mur. 17, 35:nihil fallacius ratione tota comitiorum,
id. ib. 17, 36:praedicere tempestatum rationem et praedonum,
id. ib. 2, 4:tota ratio talium largitionum genere vitiosa est,
id. Off. 2, 17, 60.—Pregn., that faculty of the mind which forms the basis of computation and calculation, and hence of mental action in general, i. e. judgment, understanding, reason: duplex est vis animorum atque natura: una pars in appetitu posita est, quae est hormê Graece, quae hominem huc et illuc rapit;b.altera in ratione, quae docet et explanat, quid faciendum, quid fugiendum sit. Ita fit, ut ratio praesit, appetitus obtemperet,
Cic. Off. 1, 28, 101:homo, quod rationis est particeps, per quam consequentia cernit, causas rerum videt earumque progressus et quasi antecessiones non ignorat, similitudines comparat rebusque praesentibus adjungit atque annectit futuras, facile totius vitae cursum videt ad eamque degendam praeparat res necessarias. Eademque natura vi rationis hominem concilia homini et ad orationis et ad vitae societatem, etc.,
id. ib. 1, 4, 11 sq.:haud scio, an melius fuerit, humano generi motum istum celerem cogitationis, acumen, sollertiam, quam rationem vocamus, non dari omnino quam tam munifice et tam large dari, etc.,
id. N. D. 2, 27, 69:lex est ratio summa, insita in natura, quae jubet ea, quae facienda sunt, prohibetque contraria. Eadem ratio, cum est in hominis mente confirmata et confecta, lex est,
id. Leg. 1, 6, 18:ut, quos ratio non posset, eos ad officium religio duceret,
id. N. D. 1, 42, 118:mens et ratio et consilium in senibus est,
id. Sen. 19, 67; cf. Liv. 28, 28:si pudor quaeritur, si probitas, si fides, Mancinus haec attulit, si ratio, consilium, prudentia, Pompeius antistat,
Cic. Rep. 3, 18, 28; cf. id. Quint. 16, 53; and:si ratio et prudentia curas aufert,
Hor. Ep. 1, 11, 25:quibus in rebus temeritas et casus, non ratio nec consilium valet,
Cic. Div. 2, 41, 85; cf.:illa de urbis situ revoces ad rationem quae a Romulo casu aut necessitate facta sunt,
id. Rep. 2, 11, 22; and:moneo ut agentem te ratio ducat, non fortuna,
Liv. 22, 39 fin.: mulier abundat audacia;consilio et ratione deficitur,
Cic. Clu. 65, 184:Ariovistum magis ratione et consilio quam virtute vicisse. Cui rationi contra homines barbaros locus fuisset, etc.,
Caes. B. G. 1, 40: arma amens capio;nec sat rationis in armis,
Verg. A. 2, 314:rationis egens,
id. ib. 8, 299 et saep.:iracundia dissidens a ratione,
Cic. Rep. 1, 38, 60:majora quam hominum ratio consequi possit,
id. ib. 1, 10, 15:quantum ratione provideri poterat,
Caes. B. G. 7, 16 fin.:quantumque in ratione esset, exploratum habuit,
Hirt. B. G. 8, 6 init.:nec majore ratione bellum administrari posse,
Caes. B. C. 7, 21:minari divisoribus ratio non erat,
it was not reasonable, was contrary to reason, Cic. Verr. 1, 9, 24; so, nulla ratio est, with an objectclause, id. Caecin. 5, 15; so,too, minime rationis est,
Col. 3, 5, 3; cf. with dat.:Vitellianus exercitus, cui acquiescere Cremonae ratio fuit,
which, as reason dictated, ought to have rested at Cremona, Tac. H. 3, 22:quod domi te inclusisti, ratione fecisti,
reasonably, sensibly, judiciously, Cic. Att. 12, [p. 1527] 14, 3.—The reasonable cause of a thing, a ground, motive, reason:(β).ratio est causa, quae demonstrat, verum esse id, quod intendimus, brevi subjectione. Rationis confirmatio est ea, quae pluribus argumentis corroborat breviter expositam rationem,
Auct. Her. 2, 18, 28:quid tandem habuit argumenti aut rationis res, quamobrem, etc.,
Cic. Verr. 2, 2, 47, § 115; cf.:nostra confirmare argumentis ac rationibus: deinde contraria refutare,
id. de Or. 2, 19, 80:noverit orator argumentorum et rationum locos,
id. Or. 14, 44 (v. also argumentum):si mei consilii causam rationemque cognoverit,
id. Div. in Caecil. 1, 1; cf.:ad eam sententiam cum reliquis causis haec quoque ratio eos deduxit, quod, etc.,
Caes. B. G. 2, 10 fin.:quam habet rationem, non quaero aequitatis, sed ipsius improbitatis atque impudentiae?... facti, si non bonam, at aliquam rationem afferre,
Cic. Verr. 2, 3, 85, e196; cf.:deinde nihil rationis affert, quamobrem, etc.,
id. Caecin. 33, 96:non deest hoc loco copia rationum, quibus docere velitis, humanas esse formas deorum: primum quod, etc.... deinde quod, etc.... tertiam rationem affertis, quod, etc.,
id. N. D. 1, 27, 76:et quidem, cur sic opinetur, rationem subicit,
id. Div. 2, 50, 104:idcirco minus existimo te nihil nisi summa ratione fecisse,
id. Att. 8, 11, D, §5: nunc non modo agendi rationem nullam habeo, sed ne cogitandi quidem,
id. Fam. 4, 13, 3:rationes in ea disputatione a te collectae vetabant me rei publicae penitus diffidere,
id. Fam. 5, 13, 3; cf. id. Ac. 2, 36, 116:rationibus conquisitis de voluptate et dolore disputandum putant,
id. Fin. 1, 9, 31; cf.:quod cum disputando rationibusque docuisset,
id. Rep. 1, 16, 25:his rationibus tam certis tamque illustribus opponuntur ab his, qui contra disputant primum labores, etc.,
id. ib. 1, 3, 4 et saep.:num parva causa aut prava ratio est?
reason, excuse, Ter. Eun. 3, 5, 27.—In rhet., a showing cause, argument, reasoning in support of a proposition:c.ratio est, quae continet causam, quae si sublata sit, nihil in causa controversiae relinquatur, hoc modo: Orestes si accusetur matricidii, nisi hoc dicat, Jure feci, illa enim patrem meum occiderat, non habet defensionem,
Cic. Inv. 1, 13, 18:ad propositum subjecta ratio, et item in distributis supposita ratio,
id. de Or. 3, 54, 207; cf. Quint. 3, 11, 4; 5, 14, 1; 16; 7, 8, 3.—Reasonableness, reason, propriety, law, rule, order, conformity, etc.:d.in omnibus, quae ratione docentur et via, primum constituendum est, quid quidque sit, etc.,
in a reasonable, regular manner, Cic. Or. 33, 116; cf.:ut ratione et via procedat oratio,
id. Fin. 1, 9, 29:modo et ratione aliquid facere (along with recte atque ordine facere),
id. Quint. 7, 28; cf.:quae res Nec modum habet neque consilium, ratione modoque Tractari non vult,
Hor. S. 2, 3, 266:nihil est, quod ratione et numero moveri possit sine consilio,
Cic. N. D. 2, 16, 43:intervallis imparibus, sed tamen pro rata parte ratione distinctis,
divided proportionally by rule, id. Rep. 6, 18, 18; cf.:ex summis et infimis et mediis interjectis ordinibus ut sonis moderata ratione civitas concinit,
in symmetrical proportion, id. ib. 2, 42, 69:in quo defuit fortasse ratio, sed tamen vincit ipsa rerum publicarum natura saepe rationem,
order, system, id. ib. 2, 33, 57;5, 5, 7: declinatio si cum ratione fiet,
reasonably, id. Tusc. 4, 6, 13:ratio et distributio,
a reasonable division, Q. Cic. Pet. Cons. 1, 1.—A theory, doctrine, or system based upon reason; science, and (less freq.), subject., knowledge:e.erat enim tunc haec nova et ignota ratio, solem lunae oppositum solere deficere,
Cic. Rep. 1, 16, 25; cf.:nova et a nobis inventa ratio,
id. ib. 1, 8, 13;2, 39, 66: si animum contulisti in istam rationem et quasi artem,
id. ib. 1, 23, 37; cf.:omnes tacito quodam sensu sine ulla arte aut ratione, quae sint in artibus ac rationibus recta ac prava dijudicant,
id. de Or. 3, 50, 195; id. Brut. 74, 258:continet enim totam hanc quaestionem ea ratio, quae est de natura deorum,
id. Div. 1, 51, 117:Epicuri ratio, quae plerisque notissima est,
doctrine, system, philosophy, id. Fin. 1, 5, 13; cf.:Stoicorum ratio disciplinaque,
id. Off. 3, 4, 20:Cynicorum ratio,
id. ib. 1, 41, 148; so id. Fin. 3, 20, 68: ratio vivendi... ratio civilis et disciplina populorum, the art of living... statesmanship, id. Rep. 3, 3, 4; cf.:etiamsi cui videbitur illa in optimis studiis et artibus quieta vitae ratio beatior, haec civilis laudabilior est certe et illustrior,
id. ib. 3, 3, 4:improba navigii ratio tum caeca jacebat,
Lucr. 5, 1004: saltationis ac musicae rationis studiosi, Col. prooem. e3 al.—Subject., knowledge:si qua (est in me) exercitatio dicendi aut si hujus rei ratio aliqua, ab optimarum artium studiis ac disciplina profecta,
Cic. Arch. 1, 1.—A view or opinion resting upon reasonable grounds:f.mea sic est ratio,
Ter. Ad. 1, 1, 43; cf.:inventus est nemo, cujus non haec et sententia esset et oratio, non esse metuendum, etc.... Haec cum omnes sentirent et cum in eam rationem pro suo quisque sensu ac dolore loqueretur,
Cic. Verr. 2, 1, 27, § 68 sq.; and with this cf. id. Att. 1, 11, 1:cujus ratio etsi non valuit,
Nep. Milt. 3, 6 (just before: hujus cum sententiam plurimi essent secuti).—In philos. lang., a production of proof, argumentation, reasoning: (Epicurus) tollit definitiones; nihil de dividendo ac partiendo docet;non, quo modo efficiatur concludaturque ratio, tradit,
Cic. Fin. 1, 7, 22; cf. id. Div. 2, 10, 25; id. de Or. 2, 38, 158:ratio ipsa coget, et ex aeternitate quaedam esse vera et ea non esse nexa causis aeternis, etc.,
id. Fat. 16, 38; cf.:ergo, ubi tyrannus est, ibi non vitiosam ut heri dicebam, sed, ut nunc ratio cogit, dicendum est, plane nullam esse rem publicam,
id. Rep. 3, 31, 43. -
12 производственные расходы
1. production outlaysиздержки сбыта; расходы на сбыт — selling outlays
счета расходов; расходные статьи — outlay accounts
2. manufacturing expenses3. production costsРусско-английский большой базовый словарь > производственные расходы
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13 Vereinbarung
Vereinbarung f 1. GEN agreement, arrangement, accord (Abmachung); bargain (Abschluss); stipulation (Voraussetzung); 2. RECHT agreement • eine Vereinbarung mit jmdm. haben V&M have an understanding with sb • eine Vereinbarung treffen GEN enter into an agreement, make an arrangement • nach Vereinbarung GEN by arrangement* * *f 1. < Geschäft> Abmachung agreement, arrangement, accord, Abschluss bargain, Voraussetzung stipulation; 2. < Recht> agreement ■ eine Vereinbarung mit jmdm. haben <V&M> have an understanding with sb ■ eine Vereinbarung treffen < Geschäft> enter into an agreement, make an arrangement ■ nach Vereinbarung < Geschäft> by arrangement* * *Vereinbarung
agreement, arrangement, stipulation, condition, settlement, covenant, memorandum, league, terms, reconciliation;
• aufgrund mündlicher Vereinbarung by parol;
• entgegen früheren Vereinbarungen against previous arrangements;
• im Wege freier Vereinbarung by private treaty;
• laut Vereinbarung as agreed (arranged);
• mangels Vereinbarung failing agreement;
• mangels anderweitiger Vereinbarung unless otherwise agreed;
• nach Vereinbarung by arrangement;
• ausdrückliche Vereinbarung express agreement;
• ausgehandelte Vereinbarung negotiated settlement;
• beispielhafte Vereinbarung pattern-making agreement;
• bindende Vereinbarung binding agreement;
• bündnisinterne Vereinbarung (NATO) intra-alliance unterstanding;
• eintragungspflichtige Vereinbarung (Kartellrecht) registrable agreement;
• entgegenstehende Vereinbarungen agreements not in accordance with;
• von den Parteien erzielte Vereinbarung settlement arrived at by the parties inter se;
• schrittweise erzielte Vereinbarungen step-by-step deals;
• feste Vereinbarung fix up;
• der Betriebsschließung folgende Vereinbarung post-shutdown arrangement;
• gegenseitige Vereinbarung mutual agreement;
• gleichartige Vereinbarungen agreements of the same nature;
• gütliche Vereinbarung amicable arrangement;
• interinstitutionelle Vereinbarung interinstitutional agreement (arrangement);
• internationale Vereinbarung international agreement;
• lockere Vereinbarung (Kartellrecht) loose combination (US);
• mündliche Vereinbarung verbal (oral, parol) agreement, agreement by word of mouth;
• nachträgliche Vereinbarungen additionals;
• gerichtlich protokollierte Vereinbarung contract of record;
• schriftliche Vereinbarung agreement in writing, written agreement (memorandum);
• stillschweigende Vereinbarung implicit (silent, tacit) agreement;
• unwiderrufliche Vereinbarung binding agreement;
• ursprüngliche Vereinbarung original agreement;
• versicherungsinterne Vereinbarung inter-insurer agreement;
• vertragliche Vereinbarung contractual arrangement (agreement);
• vorausgegangene Vereinbarung previous arrangement;
• vorläufige Vereinbarung interim agreement, temporary arrangement;
• wettbewerbsbeschränkende Vereinbarung covenant in restraint of trade, restrictive trading agreement (Br.);
• zwischenstaatliche Vereinbarung international convention;
• Vereinbarung über gleitende Arbeitszeit flexible working agreement;
• Vereinbarungen über den Austausch von Submissionsinformationen information[-sharing] agreement;
• Vereinbarung mit einer Bank bank memorandum;
• Vereinbarung über Befreiung vom Passzwang exchange of notes on the cancellation of passport requirements;
• Vereinbarung über eine Börsenzulassung listing agreement (US);
• Vereinbarung zur Durchsetzung gebundener Wiederverkaufspreise (Kartellrecht) agreement for collective enforcement of conditions as to resale prices;
• Vereinbarung zur Einrichtung eines voll gewerkschaftspflichtigen Betriebs approved closed-shop agreement;
• Vereinbarung von Entlassungsabfindungen severance deal (US);
• Vereinbarung über gemeinsame Entschädigungsleistungen an unbeteiligte Dritte (über gemeinsame Entschädigung Dritter) (Unfallversicherung) third-party sharing agreement;
• Vereinbarungen über die Festsetzung von Preisen (Wettbewerber) price-fixing agreements;
• Vereinbarung mit der Finanzverwaltung arrangement with the board of inland revenue;
• Vereinbarung über die Fortführung des Geschäfts und die Liquidation des Schuldnervermögens unter Aufsicht eines Gläubigerausschusses deed of inspectorship;
• Vereinbarung über die Freistellung von Schadenersatzverpflichtungen hold-harmless agreement;
• Vereinbarung einer Gemeinschaftsproduktion production-sharing agreement;
• [schriftliche] Vereinbarung über das Getrenntleben (Ehegatten) separation agreement, deed of separation (Br.);
• Vereinbarung mit den Gewerkschaften trade-union agreement;
• Vereinbarung einer Konventionalstrafe penal bond;
• Vereinbarung eines Schiedsvertrages arbitration agreement;
• Vereinbarung der Steuerfreiheit tax-free covenant (US);
• Vereinbarung über wechselseitiges Studium und Arbeit work-study agreement;
• Vereinbarung der Tarifpartner über gewerkschaftliche Zwangsbeiträge agency shop agreement;
• Vereinbarung über erneute Tarifverhandlungen wage reopening clause;
• Vereinbarung auf Treu und Glauben gentleman’s agreement;
• Vereinbarung einer Unterbeteiligung subunderwriting agreement;
• vertragliche Vereinbarungen und Vertragsklauseln premises and accounts;
• Vereinbarung über den Vorbehalt aller Rechte non-waiver agreement;
• Vereinbarung über die Zahlungsmodalitäten financial arrangement (agreement), stipulation of payment;
• Vereinbarung über betriebliche Zusammenarbeit collaboration deal;
• Vereinbarung mit jem. abschließen to enter into (conclude) an agreement with s. o.;
• Vereinbarung bestätigen to confirm an agreement;
• Vereinbarung zustande bringen to reach (bring about) an agreement;
• Vereinbarung nicht einhalten to break an engagement;
• Vereinbarung 100%ig erfüllen to keep to the letter of an agreement;
• Vereinbarung erzielen, zu einer Vereinbarung gelangen to reach an agreement;
• zu einer endgültigen Vereinbarung gelangen to come to a definite understanding;
• zu einer sofortigen Vereinbarung gelangen to rush into a quick agreement;
• Vereinbarung rechtsgültig gestalten to constitute an indenture a valid, binding and legal agreement;
• sich an eine Vereinbarung halten to keep to (abide by) an agreement;
• Vereinbarung mit jem. schließen to make arrangements with s. o.;
• in einer Vereinbarung begründet sein to stem from an agreement;
• schriftliche Vereinbarung treffen to enter into a written agreement;
• Vereinbarung untersagen to prohibit an agreement;
• Vereinbarung unter Druck unterzeichnen to sign an agreement under duress;
• einer Vereinbarung nicht zustimmen to dissent from an agreement. -
14 возмещение расходов
1. reimbursement of outlayсписал в расход; списанный в расход — struck off charge
счета расходов; расходные статьи — outlay accounts
издержки сбыта; расходы на сбыт — selling outlays
2. compensation for expenses3. reimbursement of expensesРусско-английский большой базовый словарь > возмещение расходов
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