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operating profit for the year

Толкование Перевод

1 operating profit for the year

прибыль от основной деятельности за год

English-russian dctionary of contemporary Economics > operating profit for the year
2 operating profit/loss for the year

ЕБРР: прибыли/убытки от деятельности по реализации за год, прибыли/убытки от основной деятельности за год, прибыли/убытки от реализации за отчётный год

Универсальный англо-русский словарь > operating profit/loss for the year
3 operating profit/toss for the year

ЕБРР: прибыли/убытки от основной деятельности за год

Универсальный англо-русский словарь > operating profit/toss for the year
4 operating profit/loss for the year

прибутки/збитки від основної діяльності за рік; прибутки/збитки від реалізації за звітний рік

The English-Ukrainian Dictionary > operating profit/loss for the year
5 operating profit/loss for the year

прибыли/убытки от основной деятельности за год; прибыли/убытки от реализации за отчетный год
. . Словарь экономических терминов .

Англо-русский экономический словарь > operating profit/loss for the year
6 profit

1. n

1) польза, выгода

2) часто pl прибыль, доход (на вложенные средства)

- above-average profits
- aboveplan profit
- accounting profit
- accumulated profit
- actual profit
- additional profit
- adjusted profit
- advertising profit
- aftertax profit
- aggregated profits
- agricultural profit
- annual profit
- anticipated profit
- anticipatory profit
- attributable profit
- balance profit
- bare profit
- before-tax profit
- book profit
- boom profit
- bumper profit
- business profit
- calculated profit
- capital profit
- casual profit
- clear profit
- commercial profit
- company profit
- compound operating profit
- computed profit
- consolidated profit
- consolidation profit
- corporate profit
- declared profit
- distributable profit
- distributed profit
- earned profit
- effective profit
- emission profit
- estimated profit
- excess profit
- exchange profit
- exorbitant profit
- expected profit
- extra profit
- extraplan profit
- fair profit
- fictitious profit
- first-quarter pretax profit
- gray profits
- gross profit
- gross profit on sales
- growth profit
- high profit
- huge profit
- illicit profit
- imaginary profit
- incidental profit
- industrial profit
- innovational profit
- intercompany profit
- interest profit
- inventory profit
- investment profit
- lost profit
- lousy profits
- low profit
- maiden profit
- marginal profit
- market profit
- marketing profit
- maximum profit
- mercantile profit
- merchant's profit
- middlemen's profit
- missed profit
- monopoly profit
- monthly profit
- multiyear profit
- net profit
- net profit on sales
- net trading profit
- normal profit
- operating profit
- operating profit before provisions
- operating profit for the year
- operational profit
- overplan profit
- paper profit
- partnership profits
- pecuniary profit
- percentage profit
- planned profit
- ploughed-back profit
- pre-amortization profit
- pretax profit
- promoter's profit
- promotional profit
- pure profit
- realized profit
- reinvested profit
- relative profit
- reported profit
- residual profit
- retained profit
- royal profit
- short-run profit
- small profit
- speculative profit
- steady profit
- super profit
- supernormal profit
- surplus profit
- sustained profit
- target profit
- taxable profit
- taxable corporate profits
- tidy profit
- total profit
- trade profit
- trading profit
- unappropriated profit
- underwriting profit
- undistributed profit
- undistributed enterprise profits
- undivided profit
- unexpected profit
- unit profit
- unrealized profit
- windfall profit
- profit from investments
- profit on investments
- profits from trading stocks or bonds
- profit on capital invested
- profit on foreign exchange
- profit on investments
- profit on a sale
- profit per acre
- at a profit
- for the sake of profit
- profit and loss
- profit earned
- profit not allocated
- achieve a modest net profit
- allot the profit
- apportion the profit
- assess profit
- boost profits
- bring profit
- bumper profits
- collect a profit
- compute profits
- crimp profits
- depress profits
- derive a profit
- distribute profits
- double profits
- draw a profit
- earn profit
- ensure a profit
- exaggerate one's profits
- expect profit
- fix a profit
- gain a profit
- generate profits
- get a profit
- hide profits
- increase profits
- inflate profits
- leave a profit
- make a profit
- make a record profit
- obtain profit
- operate at a profit
- overstate profits
- participate in profits
- plough back profits
- pocket a profit
- post profits
- post a drop in profits
- produce a profit
- realize a profit
- reap a profit
- reduce profits
- render a profit
- repatriate profits
- return a profit
- secure a profit
- sell at a profit
- share in profits
- shelter profits from tax authorities
- show a profit
- squeeze the profit to nothing
- tax profits
- turn to profit
- understate a profit
- yield a profit
2. v

1) приносить пользу

2) получать прибыль

- profit by

English-russian dctionary of contemporary Economics > profit
7 profit

[ˈprɔfɪt]

accounting profit учетная прибыль accumulated profit накопленная прибыль advertising profit прибыль от рекламы agio profit прибыли от спекуляций ценными бумагами на бирже в расчете на ценовые колебания annual profit годовая прибыль anticipated profit ожидаемая прибыль at a profit с выгодой at a profit с пользой at a profit с прибылью attributable profit объясненная прибыль balance sheet profit балансовая прибыль balance-sheet profit балансовая прибыль book profit нереализованная прибыль book profit прибыль, образовавшаяся при переоценке активов или пассивов book profit on realization балансовая прибыль при реализации boom profit прибыль от конъюнктуры business profit доходы от торгово-промышленной деятельности cash profit наличная прибыль clean profit чистая прибыль clear profit чистая прибыль commercial profit торговая прибыль company profit прибыль компании consolidated profit суммарная прибыль consolidation profit прибыль от слияния conversion profit прибыль при конверсии dishonest profit прибыль, полученная нечестным путем distributable profit прибыль, подлежащая распределению distributed profit распределенная прибыль entrepreneur profit прибыль предпринимателя entrepreneur's profit прибыль предпринимателя estimated profit оценка прибыли excessive profit чрезмерная прибыль exchange profit валютная прибыль exchange profit курсовая прибыль expected profit ожидаемая прибыль extra profit дополнительная прибыль fair profit справедливая прибыль fictitious profit фиктивная прибыль gross operating profit валовая прибыль от основной деятельности profit (часто pl) прибыль, доход; барыш, нажива; gross (net) profit валовая (чистая) прибыль gross profit валовая прибыль group profit прибыль группы компаний imaginary profit мнимая прибыль intercompany profit межфирменная прибыль interest profit прибыль от процентов internal profit внутрифирменняя прибыль intragroup profit внутрифирменная прибыль profit приносить пользу, быть полезным; it profits little to advise him бесполезно давать ему советы liquidity profit прибыль от ликвидности loading profit прибыль, предусмотренная в нагрузке к тарифной нетто-ставке lost profit потерянная прибыль lost profit упущенная выгода make a profit получать прибыль profit польза, выгода; to make a profit on извлечь выгоду из marginal profit маржинальная прибыль middleman's profit прибыль комиссионера modest profit умеренная прибыль mortality profit прибыль за счет снижения смертности net operating profit чистая прибыль от основной деятельности компании not realized profit нереализованная прибыль operating profit операционная прибыль operating profit прибыль от основной деятельности operating profit прибыль от производственной деятельности operating profit условно-чистая прибыль paper profit бумажная прибыль paper profit нереализованная прибыль pretax profit прибыль до вычета налогов profit быть полезным profit воспользоваться profit выгода profit доход profit извлекать прибыль profit получать прибыль profit польза, выгода; to make a profit on извлечь выгоду из profit польза, выгода profit польза profit пользоваться, извлекать пользу, воспользоваться (by - чем-л.) profit пользоваться, извлекать пользу, воспользоваться profit пользоваться profit прибыль, доход, барыш, нажива profit (часто pl) прибыль, доход; барыш, нажива; gross (net) profit валовая (чистая) прибыль profit прибыль profit приносить пользу, быть полезным; it profits little to advise him бесполезно давать ему советы profit приносить пользу, быть полезным profit приносить пользу profit after tax прибыль после уплаты налогов profit before depreciation прибыль до отчислений на амортизацию profit before financial items прибыль до финансовых проводок profit before financing прибыль до финансирования profit before tax прибыль до уплаты налогов profit by получать прибыль profit for financial year прибыль за финансовый год profit for period прибыль за период profit for year прибыль за год profit in gross валовая прибыль profit margin размер прибыли; profit motive корысть; корыстолюбивые побуждения profit on account прибыль на счете profit on equity прибыль от акционерного капитала profit on operations прибыль от сделок profit on ordinary operations прибыль от обычных сделок profit on production прибыль от производства profit on sales прибыль от продажи profit on sales прибыль от реализации profit on sales прибыль с суммы продаж profit on speculation прибыль от спекуляции realized profit полученная прибыль realized profit реализованная прибыль residual net profit остаточная чистая прибыль retained profit нераспределенная годовая прибыль sales profit прибыль от продаж sales profit прибыль от реализации secret profit скрытая прибыль share the profit распределять прибыль stabilization profit стабилизационная прибыль surplus profit избыточная прибыль technical profit прибыль в результате низкого уровня смертности trading profit операционная прибыль trading profit производственная прибыль trading profit торговая прибыль undistributed profit нераспределенная прибыль unfair profit прибыль, полученная нечестным путем unrealized profit нереализованная прибыль unrealized profit прибыль, существующая только на бумаге windfall profit неожиданно полученная прибыль windfall profit непредвиденная прибыль working-up profit накапливающаяся прибыль yield a profit давать прибыль yield a profit приносить прибыль

English-Russian short dictionary > profit
8 profit

ˈprɔfɪt
1. сущ.
1) выгода, полезность, польза to make a profit on ≈ извлечь выгоду из Syn: benefit, use, good
2) часто мн. прибыль, доход;
барыш, нажива to bring (in), yield a profit ≈ приносить прибыль, давать доход to clear, earn, make, realize, reap, turn a profit ≈ получать прибыль, извлекать выгоду profit motive ≈ корысть;
корыстолюбивые побуждения He sold his house at a profit. ≈ Он выгодно продал дом. clear profit ≈ чистая прибыль gross profit ≈ валовая прибыль net profit ≈ чистая прибыль windfall profit ≈ внезапная прибыль profit margin ≈ размер прибыли
2. гл.
1) а) приносить пользу, быть полезным It profited him nothing. ≈ Это не принесло ему выгоды. б) получать, извлекать пользу;
пользоваться, воспользоваться (by) I profited enormously from working with her. ≈ Я получил огромную пользу от работы с ней. I hope you have profited by your unfortunate experience. ≈ Надеюсь, вы извлекли опыт из вашей неудачи. You can even profit from your mistakes. ≈ Иногда можно заработать на собственных ошибках.
2) амер. получать прибыль to profit by/over a transaction ≈ получить прибыль от сделки A lot of companies will profit by/from the fall in interest rates. ≈ Множество компаний получат прибыль от снижения процентных ставок. польза, выгода - with * to one's health с пользой для здоровья - to make one's * of smth. выгодно использовать что-либо, извлечь выгоду прибыль, доход - gross * валовая прибыль - excess * сверхприбыль - * system (политэкономия) экономика свободного предпринимательства - * margin размер прибыли приносить пользу, быть полезным - it *ed him nothing это не приносило ему никакой пользы извлекать, получать пользу - I *ed by your advice ваш совет пошел мне на пользу пользоваться, воспользоваться - I shall * by your experience я воспользуюсь вашим опытом получать прибыль - to * by a transaction получить проибыль от сделки accounting ~ учетная прибыль accumulated ~ накопленная прибыль advertising ~ прибыль от рекламы agio ~ прибыли от спекуляций ценными бумагами на бирже в расчете на ценовые колебания annual ~ годовая прибыль anticipated ~ ожидаемая прибыль at a ~ с выгодой at a ~ с пользой at a ~ с прибылью attributable ~ объясненная прибыль balance sheet ~ балансовая прибыль balance-sheet ~ балансовая прибыль book ~ нереализованная прибыль book ~ прибыль, образовавшаяся при переоценке активов или пассивов book ~ on realization балансовая прибыль при реализации boom ~ прибыль от конъюнктуры business ~ доходы от торгово-промышленной деятельности cash ~ наличная прибыль clean ~ чистая прибыль clear ~ чистая прибыль commercial ~ торговая прибыль company ~ прибыль компании consolidated ~ суммарная прибыль consolidation ~ прибыль от слияния conversion ~ прибыль при конверсии dishonest ~ прибыль, полученная нечестным путем distributable ~ прибыль, подлежащая распределению distributed ~ распределенная прибыль entrepreneur ~ прибыль предпринимателя entrepreneur's ~ прибыль предпринимателя estimated ~ оценка прибыли excessive ~ чрезмерная прибыль exchange ~ валютная прибыль exchange ~ курсовая прибыль expected ~ ожидаемая прибыль extra ~ дополнительная прибыль fair ~ справедливая прибыль fictitious ~ фиктивная прибыль gross operating ~ валовая прибыль от основной деятельности ~ (часто pl) прибыль, доход;
барыш, нажива;
gross (net) profit валовая (чистая) прибыль gross ~ валовая прибыль group ~ прибыль группы компаний imaginary ~ мнимая прибыль intercompany ~ межфирменная прибыль interest ~ прибыль от процентов internal ~ внутрифирменняя прибыль intragroup ~ внутрифирменная прибыль ~ приносить пользу, быть полезным;
it profits little to advise him бесполезно давать ему советы liquidity ~ прибыль от ликвидности loading ~ прибыль, предусмотренная в нагрузке к тарифной нетто-ставке lost ~ потерянная прибыль lost ~ упущенная выгода make a ~ получать прибыль ~ польза, выгода;
to make a profit on извлечь выгоду из marginal ~ маржинальная прибыль middleman's ~ прибыль комиссионера modest ~ умеренная прибыль mortality ~ прибыль за счет снижения смертности net operating ~ чистая прибыль от основной деятельности компании not realized ~ нереализованная прибыль operating ~ операционная прибыль operating ~ прибыль от основной деятельности operating ~ прибыль от производственной деятельности operating ~ условно-чистая прибыль paper ~ бумажная прибыль paper ~ нереализованная прибыль pretax ~ прибыль до вычета налогов profit быть полезным ~ воспользоваться ~ выгода ~ доход ~ извлекать прибыль ~ получать прибыль ~ польза, выгода;
to make a profit on извлечь выгоду из ~ польза, выгода ~ польза ~ пользоваться, извлекать пользу, воспользоваться (by - чем-л.) ~ пользоваться, извлекать пользу, воспользоваться ~ пользоваться ~ прибыль, доход, барыш, нажива ~ (часто pl) прибыль, доход;
барыш, нажива;
gross (net) profit валовая (чистая) прибыль ~ прибыль ~ приносить пользу, быть полезным;
it profits little to advise him бесполезно давать ему советы ~ приносить пользу, быть полезным ~ приносить пользу ~ after tax прибыль после уплаты налогов ~ before depreciation прибыль до отчислений на амортизацию ~ before financial items прибыль до финансовых проводок ~ before financing прибыль до финансирования ~ before tax прибыль до уплаты налогов ~ by получать прибыль ~ for financial year прибыль за финансовый год ~ for period прибыль за период ~ for year прибыль за год ~ in gross валовая прибыль ~ margin размер прибыли;
profit motive корысть;
корыстолюбивые побуждения ~ on account прибыль на счете ~ on equity прибыль от акционерного капитала ~ on operations прибыль от сделок ~ on ordinary operations прибыль от обычных сделок ~ on production прибыль от производства ~ on sales прибыль от продажи ~ on sales прибыль от реализации ~ on sales прибыль с суммы продаж ~ on speculation прибыль от спекуляции realized ~ полученная прибыль realized ~ реализованная прибыль residual net ~ остаточная чистая прибыль retained ~ нераспределенная годовая прибыль sales ~ прибыль от продаж sales ~ прибыль от реализации secret ~ скрытая прибыль share the ~ распределять прибыль stabilization ~ стабилизационная прибыль surplus ~ избыточная прибыль technical ~ прибыль в результате низкого уровня смертности trading ~ операционная прибыль trading ~ производственная прибыль trading ~ торговая прибыль undistributed ~ нераспределенная прибыль unfair ~ прибыль, полученная нечестным путем unrealized ~ нереализованная прибыль unrealized ~ прибыль, существующая только на бумаге windfall ~ неожиданно полученная прибыль windfall ~ непредвиденная прибыль working-up ~ накапливающаяся прибыль yield a ~ давать прибыль yield a ~ приносить прибыль

Большой англо-русский и русско-английский словарь > profit
9 bénéfice

bénéfice [benefis]

masculine noun

a. (financier) profit

• réaliser de gros bénéfices to make big profits

b. ( = avantage) advantage

• c'est tout bénéfice it's to your (or our etc) advantage

• concert donné au bénéfice des aveugles concert given in aid of the blind

• le bénéfice du doute the benefit of the doubt

* * *
benefis
nom masculin

1) ( gain financier) profit

bénéfice brut/net — gross/net profit

faire des bénéfices — to make a profit ( sur on)

2) ( action bénéfique) benefit

3) ( avantage) advantage

le bénéfice de l'âge — the prerogative of age

tirer bénéfice de quelque chose — to gain advantage from something

il n'en tire aucun bénéfice — he doesn't get anything out of it

au bénéfice d'une œuvre caritative — in aid of a charity

bénéfice du doute — benefit of the doubt

* * *
benefis nm
1) COMMERCE profit

La société réalise de gros bénéfices. — The company is making big profits.

2) (= avantage) benefit

au bénéfice de — in aid of

* * *

bénéfice nm

1 ( gain financier) profit; bénéfice brut/net gross/net profit; bénéfice consolidé consolidated profit; bénéfice courant profit for the year; bénéfices distribués et non distribués distributed and retained profits; faire des bénéfices to make profits ou a profit; faire un bénéfice de 5 millions d’euros, faire 15 millions de bénéfice to make a profit of 5 million euros (sur on); vendre à bénéfice to sell at a profit; c'est tout bénéfice○ it's all profit;

2 ( action bénéfique) benefit; les bénéfices du sommeil/d'une bonne alimentation the benefits of sleep/of a good diet; tu as perdu tout le bénéfice de tes vacances all the good that your vacation did you has been undone;

3 ( avantage) advantage; le bénéfice de l'ancienneté the advantage of seniority; tirer bénéfice de qch to gain advantage from sth; il n'en tire aucun bénéfice he doesn't gain anything from it, he doesn't get anything out of it; au bénéfice de qch/qn ( en faveur de) in favour^GB of sth/sb, to the advantage of sth/sb; faire qch au bénéfice de qch/qn ( pour faire bénéficier) to do sth to benefit sth/sb; organiser qch au bénéfice d'une œuvre caritative to organize sth in aid of a charity; accorder or laisser à qn le bénéfice du doute to give sb the benefit of the doubt; bénéfice des circonstances atténuantes benefit of extenuating circumstances; le bénéfice de l'âge the prerogative of age.

[benefis] nom masculin

1. ÉCONOMIE profit

bénéfice avant/après impôt pre-tax/after-tax profit

bénéfice brut/net gross/net profit

faire ou enregistrer un bénéfice brut/net de 5 000 euros to gross/to net 5,000 euros

bénéfice d'exploitation operating profit

bénéfices exceptionnels windfall profit

c'est tout bénéfice (familier) : à ce prix-là, c'est tout bénéfice at that price, you make a 100% profit on it

2. [avantage] benefit, advantage

tirer (un) bénéfice de quelque chose to derive some benefit ou an advantage from something

c'est le bénéfice que l'on peut tirer de cette conduite that's the reward for such behaviour

le bénéfice du doute: laisser à quelqu'un le bénéfice du doute to give somebody the benefit of the doubt

3. DROIT

sous bénéfice d'inventaire without liability to debts beyond inherited assets

j'accepte, sous bénéfice d'inventaire (figuré) everything else being equal, I accept

4. RELIGION living, benefice

5. HISTOIRE benefice

————————

à bénéfice locution adverbiale

[exploiter, vendre] at a profit

————————

au bénéfice de locution prépositionnelle

1. [en faveur de] for (the benefit of)

2. DROIT

au bénéfice de l'âge by prerogative of age

Dictionnaire Français-Anglais > bénéfice
10 прибутки/збитки від діяльності з реалізації за рік

operating profit/loss for the year

Українсько-англійський словник > прибутки/збитки від діяльності з реалізації за рік
11 прибутки/збитки від основної діяльності за рік

operating profit/loss for the year

Українсько-англійський словник > прибутки/збитки від основної діяльності за рік
12 loss

1) потеря, утрата

2) страх. гибель

3) убыток, ущерб, урон

•

- abnormal losses

- absolute total loss

- accumulated losses

- accumulating losses

- actual loss

- aggregate balance losses

- anticipated loss

- apprehended loss

- backlog loss

- bad debt losses

- balance loss

- budgetary losses

- business loss

- capital loss

- casualty loss

- compensatable loss

- compensated loss

- compensatory losses

- concealed loss

- consequential loss

- contingent losses

- credit losses

- cumulative loss

- currency losses

- dead loss

- deductible loss

- depreciation loss

- direct losses

- estimated losses

- excessive losses

- exchange losses

- expected losses

- financial loss

- first-quarter loss

- foreign expropriation capital loss

- fraud loss

- full-year pre-tax loss

- gross loss

- heavy losses

- holding loss

- huge losss

- impending losses

- indirect losses

- indemnified losses

- intermediate loss

- irrecoverable losses

- irredeemable losses

- irreparable losses

- large losss

- long-term capital loss

- marginal losses

- markdown loss

- market losses

- material loss

- net loss

- net long-term capital loss

- net operating losses

- net short-term capital loss

- nominal losses

- nonoperating loss

- operating loss

- operational loss

- ordinary loss

- paper losses

- partial loss

- pecuniary loss

- phoney losses

- possible losses

- potential losses

- price losses

- production losses

- proforma losses

- projected losses

- prospective losses

- realized loss

- recoverable losses

- reinvestment loss

- securities losses

- serious losses

- sheer losses

- short-term capital loss

- stock market losses

- tax losses

- tax-deductible losses

- total loss

- trading losses

- underwriting losses

- unrealized loss

- write-of losses

- losses for lost profit

- losses for the period

- losses for the previous year

- losses for the year

- losses from misappropriations

- loss in business

- loss in price

- loss in value

- loss of anticipated profit

- loss of capital

- loss of cash

- loss of confidence

- loss of credit

- losses of the current fiscal year

- loss of deposit

- losses of exchange

- loss of goodwill

- loss of interest

- loss of income

- loss of liquidity

- loss of market share to foreign rivals

- loss of money

- loss of profit

- loss of property

- loss of real or personal property

- loss of revenue

- loss of savings

- loss of valuables

- loss of wages

- losses of the year under review

- losses on all risks

- loss on bad debt

- losses on exchange

- loss on futures

- losses on loans

- losses on lost profit

- loss on property due to earthquake, storm, flood, fire

- losses on receivables

- losses on securities

- loss on stock

- losses on uncollectible debt

- apportion the loss

- ascertain losses

- assess losses

- bear losses

- carry forward one's losses

- cause a loss

- compensate for losses

- compute losses

- cover losses

- cover up losses

- curb losses

- cut losses

- decrease losses

- experience losses

- incur losses

- indemnify for losses

- inflict a loss

- make good losses

- make up for losses

- meet losses

- mitigate the loss

- offset losses

- prevent losses

- put down to losses

- recognize losses

- recover losses

- reimburse for losses

- sell at a loss

- suffer losses

- sustain losses

- take losses

- transmute a loss into a proforma profit

- trigger losses

- write off losses

- yield losses

- loss attributable to fluctuations in the value of foreign currency

- loss brought forward

- loss s generated by

- losses incurred in gambling

- losses related to collectibility of receivables

- at a loss

- for any one loss

- without loss

English-russian dctionary of diplomacy > loss
13 прибыли/убытки от основной деятельности за год

EBRD: operating profit/loss for the year, operating profit/toss for the year

Универсальный русско-английский словарь > прибыли/убытки от основной деятельности за год
14 Abschlusseinheit

Abschlusseinheit
(Börse) even (full, US) lot;
• Abschlussergebnis result for the year, operating result, (Versicherungsgesellschaft) underwriting result;
• Abschlussexamen leaving examination, (Abitur) finals (US), graduation from high school (US);
• Abschlussexamen an der Handelsschule commercial examination;
• Abschlussformalitäten beim Grundstückskauf real-estate closing, completion;
• Abschlussformel (Brief) complimentary close;
• Abschlussgebühr closing fee, sales charge, (Bank) bank charges;
• Abschlussgeschäft beim Aktienkauf stock transfer deal;
• Abschlussjahr (Inserat) contract (contractual) year, (Kalenderjahr) legal year;
• Abschlusskonto profit and loss summary account;
• Abschlusskosten acquisition costs, (Versicherung) initial expenses;
• Abschlusskurs sales (closing) rate, closing price;
• Abschlusskursus terminal course;
• Abschlussmeldung (Umsatzsteuer) final declaration;
• Abschlussnota contract note (Br.);
• Abschlussposten closing item;
• Abschlussprämie sales premium;
• Abschlussprobebilanz post-closing trial balance;
• Abschlussprovision [sales, new business, final] commission, (Effektenkommission) underwriting commission, (Generalvertreter) overriding commission, (Versicherung) acquisition commission;
• Abschlussprüfer auditor;
• Abschlussprüfung graduation, commencement, final examination, finals, (Revision) [general] audit;
• Abschlussprüfung vor der Anwaltskammer law society final examination;
• Abschlussprüfung zum Assistenten im Buchhandel assistant's leaving examination;
• Abschlussrabatt (Anzeigenplatzierung) time discount;
• Abschlussrechnung final account, (Bank) closing statement, account of settlement;
• Abschlusssaldo eines Kontos ultimate balance of an account;
• Abschlusssatz (Termingeschäft) sales rate;
• Abschlusssätze dealing rates;
• Abschlusssitzung closing session;
• Abschlussspesen bank-return (bank-balance) charges;
• Abschlussstichtag delivery date;
• Abschlusstabelle settlement sheet;
• Abschlusstag (Bankkonto) closing date, (Börse) settling day (Br.);
• erfolgreicher Abschlusstag (Börse) break-even date;
• Abschlusstermin target day, (Anleihe) closing date;
• schriftliche Abschlussvereinbarung mit dem Finanzamt closing agreement (US);
• Abschlussvergütung terminal bonus;
• Abschlussverhandlung closing;
• Abschlussverlust terminal loss;
• Abschlussvertreter factor, commission merchant;
• einzelne Abschlussverweigerung (Kartellrecht) individual refusal to deal (US);
• Abschlussvollmacht power to contract, contractual power, authority to negotiate (contract), (Gewerkschaft) bargaining power;
• Abschlussvorschriften balancing requirements;
• Abschlusswechsel [remittance per] appoint.

Business german-english dictionary > Abschlusseinheit
15 прибыли/убытки от деятельности по реализации за год

EBRD: operating profit/loss for the year

Универсальный русско-английский словарь > прибыли/убытки от деятельности по реализации за год
16 прибыли/убытки от реализации за отчётный год

EBRD: operating profit/loss for the year

Универсальный русско-английский словарь > прибыли/убытки от реализации за отчётный год
17 Gewinn

Gewinn m 1. BÖRSE return; 2. FIN profit, assets, earnings, surplus; 3. FREI benefit; 4. GEN advantage, surplus, income, gain, net income; 5. RW profit, book profit, surplus; 6. STEUER emolument; 7. WIWI surplus • einen Gewinn melden RW report a profit • Gewinn bringend 1. GEN advantageous, beneficial, gainful; 2. RW profitable; 3. WIWI productive • Gewinn erwirtschaften WIWI run a surplus, generate a profit • Gewinn erzielen 1. BÖRSE move into the money; 2. RW make a profit • Gewinn machen 1. RW make a profit, make profits; 2. WIWI run a surplus • Gewinne abziehen WIWI (infrml) milk profits • Gewinne einheimsen GEN (infrml) rake in profits • Gewinne erzielen BÖRSE make gains, make a profit • Gewinne übertrafen die Vorhersagen im ersten Quartal FIN profits surpassed forecasts in the first quarter
* * *

m 1. < Börse> return; 2. < Finanz> assets, earnings, surplus; 3. < Frei> benefit; 4. < Geschäft> advantage, surplus, income; 5. < Rechnung> book profit, surplus; 6. < Steuer> emolument; 7. < Verwalt> earnings; 8. <Vw> surplus ■ einen Gewinn melden < Rechnung> report a profit ■ Gewinn bringend 1. < Geschäft> advantageous, beneficial, gainful; 2. < Rechnung> profitable; 3. <Vw> productive ■ Gewinn erwirtschaften <Vw> run a surplus, generate a profit ■ Gewinn erzielen 1. < Börse> move into the money; 2. < Rechnung> make a profit ■ Gewinn machen 1. < Rechnung> make a profit, make profits; 2. <Vw> run a surplus ■ Gewinne abziehen <Vw> milk profits infrml ■ Gewinne einheimsen infrml < Geschäft> rake in profits infrml ■ Gewinne erzielen < Börse> make gains, make a profit ■ Gewinne übertrafen die Vorhersagen im ersten Quartal < Finanz> profits surpassed forecasts in the first quarter

* * *
Gewinn
profit, gain, gainings, getting, increment, cleanup (US sl.), (Einkünfte) emolument, spoil, (Erfolg) benefit, (Ertrag) receipts, proceeds, return, yield, produce, avails (US), (Ertrag aus Grund und Boden) issue, (gute Gelegenheit) catch, bargain, market, (aus Gewerbebetrieb) profit, earnings, gain, (Gewinnspanne) [profit] margin, (Kursgewinn) increase, advance, gains, (Nutzen) advantage, account, fruit, (Spekulation) gain, (Überschuss) surplus;
• auf Gewinn gerichtet with a view to profit, for pecuniary benefit, profitmaking, commercial;
• nicht auf Gewinn gerichtet non-commercial, non-profit[-making];
• auf gemeinschaftlichen Gewinn und Verlust gerichtet on joint profit and loss;
• mit Gewinn at a profit, profitably;
• ohne Gewinn profitless, unprofitable;
• abgeführter Gewinn amount surrendered;
• an konzernfremde Gesellschaften abgeführter Gewinn (Bilanz) mandatory profit distributions under agreement;
• an Händler abgegebener Gewinn pass-over profit (US);
• abgezweigter Gewinn profit set aside;
• abrechnungspflichtiger Gewinn profit subject to accounting;
• im Rechnungsabschnitt angefallener Gewinn accounting profit;
• im Geschäft wieder angelegter Gewinn retained earnings (US), earnings ploughed (Br.) (plowed, US) back;
• angemessener Gewinn fair return (profit), reasonable return;
• angesammelte Gewinne accumulated profits;
• rapid ansteigende Gewinne soaring profits;
• auffallende Gewinne striking gains;
• auf die Abteilungen aufgeschlüsselter Gewinn departmental profit;
• ausgeschüttete Gewinne distributed profits;
• nicht ausgeschüttete Gewinne undivided (unappropriated, US) profits, retained earnings (US);
• noch nicht ausgeschüttete Gewinne accumulated profits;
• ausgewiesener Gewinn reported profit;
• ausgezahlter Gewinn (Versicherung) bonus in cash;
• ausschüttungsfähiger Gewinn distributable earnings, unappropriated earned surplus (US);
• außerordentliche Gewinne non-recurring profits;
• beachtlicher Gewinn substantial gain;
• steuerlich bereinigter (berichtigter) Gewinn adjusted profit;
• auf Neubewertung beruhender Gewinn appreciated surplus;
• besteuerungsfähiger Gewinn taxable gain;
• betriebsbedingter Gewinn operating profit;
• betrügerische Gewinne fraudulent gains;
• buchmäßiger Gewinn book profit;
• dicker Gewinn fat profit;
• echter Gewinn actual profit;
• ehrliche Gewinne honest profits;
• einbehaltene Gewinne retained earnings (US);
• einmaliger Gewinn banner profit;
• einmalige Gewinne one-time (banner) gains, banner profits;
• entgangener Gewinn ceasing (lost) profit, ceasing gain;
• nicht entnommener Gewinn retained income (earnings, profit) (US), unwithdrawn (non-drawn, undistributed, paid-in, US) profit, profit ploughed (plowed, US) back;
• im Liquidationszeitraum entstandene Gewinne profits arising during a winding-up;
• ergaunerter Gewinn plunder (sl.);
• erhebliche Gewinne (Börse) substantial gain;
• erhoffter Gewinn anticipated profit;
• erwarteter (zu erwartender) Gewinn prospective (anticipated) profit, lucrative interest;
• aus Arbeit zu erwirtschaftender Gewinn profit derivable from work;
• erzielter Gewinn realized (secured) profit, profit made;
• beim Autoverkauf erzielter Gewinn profit on sale of a motor car;
• an der Börse erzielte Gewinne profits on exchange;
• durch Fremdkapitaleinsatz erzielter Gewinn return earned with use of borrowed funds;
• leicht erzielter Gewinn (Börse) velvet (US);
• im ersten Quartal erzielter Gewinn first-quarter profit;
• tatsächlich erzielter Gewinn actual profit;
• in Übersee erzielte Gewinne overseas gains;
• eventueller Gewinn contingent profit;
• früherer Gewinn past earnings;
• gelegentliche Gewinne casual profits;
• geringer Gewinn small profit;
• gewerblicher Gewinn operating (industrial, commercial) profit;
• glänzende Gewinne booming profits;
• glatter Gewinn clear profit;
• unerwartet hoher Gewinn bonanza (US);
• imaginärer Gewinn expected profit;
• inflationsbedingter Gewinn inflation-generated profit;
• zur Ausschüttung kommender Gewinn distributable profit;
• körperschaftssteuerpflichtige Gewinne profits chargeable to corporation tax;
• laufender Gewinn current earnings;
• mäßiger Gewinn light (slight) profit;
• mitgenommener Gewinn realized profit;
• müheloser Gewinn easy profit;
• optimaler Gewinn optimum profit;
• realisierter Gewinn realized profit (revenue);
• nicht realisierter Gewinn unrealized profit;
• noch nicht realisierter Gewinn contingent (paper, US) profit;
• unrealisierter rechnerischer Gewinn paper profit;
• reiner Gewinn net profit (avails, US);
• rückständige Gewinne back profits;
• schwindende Gewinne shrivel(l)ing profits;
• sicherer Gewinn certain percentage;
• stattlicher Gewinn handsome profit;
• für die Aktionäre zur Verfügung stehender Gewinn profit attributable to shareholders (Br.) (stockholders, US);
• stehen gebliebener Gewinn jackpot, profit left;
• stehen gelassener Gewinn retained (US) (unrealized, left) profit, retained income (US), profit ploughed (Br.) (plowed, US) back;
• zur Ausschüttung zur Verfügung stehender Gewinn distributable earnings, unappropriated earned surplus (US);
• steigender Gewinn growing profit;
• steuerpflichtiger Gewinn attributable profit before taxation, taxable (chargeable, assessable) profit, chargeable gain;
• tatsächlicher Gewinn actual profit;
• thesaurierter Gewinn accumulated (unappropriated, US) profit, profit retained (US), retained earnings (profit, surplus, US, income), accumulated earnings;
• überschießender (überschüssiger) Gewinn excess profit, surplus income (profit);
• unausgeschütteter Gewinn undistributed (undivided) profits, retained earnings;
• unerlaubte Gewinne illicit profits;
• unerwarteter Gewinn windfall profit;
• unlautere Gewinne sordid gains;
• unrealisierte Gewinne paper profits;
• unrechtmäßiger Gewinn illegal profit;
• der Steuerpflicht unterliegende Gewinne profits brought within the charge of tax, chargeable gains;
• der Körperschaftssteuer unterworfene Gewinne profits chargeable to corporation tax;
• unverteilter Gewinn unappropriated [earned, US] surplus, undistributed (non-distributed) net profit (Br.), undivided profit;
• veranlagungspflichtiger Gewinn chargeable gain, profit brought within the charge of tax;
• verfügbarer Gewinn available profit;
• für die Dividendenausschüttung verfügbarer Gewinn unappropriated profit (US), unappropriated earned surplus (US);
• nach Rückstellung auf Rücklagekonto verfügbarer Gewinn net surplus (US);
• verkürzter Gewinn shave-off profit;
• versteckter Gewinn hidden (secret) profit;
• zu versteuernder Gewinn taxable profit (earnings);
• dieses Jahr zu versteuernder Gewinn gain taxable this year;
• versteuerter Gewinn taxed profit, profit after tax;
• verteilbarer Gewinn available profit;
• zu verteilender Gewinn distributable earnings;
• verteilter Gewinn appropriated surplus;
• nicht verteilter (verwertbarer) Gewinn accumulated profit, unappropriated [earned, US] surplus, surplus earnings (US);
• nicht verwendete Gewinne unapplied profits;
• vorgetragener Gewinn profit carried forward;
• vorweggenommener Gewinn anticipated bonus, deferred profit;
• wesentliche Gewinne material gains;
• den Rücklagen zugewiesene (zugeführte) Gewinne (Bilanz) appropriated earnings (US), earned surplus (US), profit retained and added to reserve;
• gesetzlich zugerechneter Gewinn profit appendant;
• vertraglich zugerechneter Gewinn profit appurtenant;
• zurechenbarer Gewinn (Einkommensteuer) attributable profit;
• zusätzlicher Gewinn extra profit;
• nicht zweckgebundener Gewinn available (disposable) surplus;
• einbehaltene Gewinne und Abschreibungen retained cashflow;
• Gewinne nach Abzug von Steuern after-tax earnings (profit);
• Gewinn vor Abzug von Steuern pretax profit (earnings), earnings (profit) before tax;
• Gewinn je Aktie earnings per share (stock, US);
• Gewinn vor Berücksichtigung der Steuern pretax profit;
• Gewinn aus Beteiligungen investment profit, profit due from participation;
• Gewinn aus Buchwerterhöhungen appreciated surplus, surplus of appreciation;
• Gewinn aus Devisengeschäften gain from exchange operations;
• Gewinn vor Fusionierung profit prior to consolidation;
• Gewinne im Geschäftsjahr (Versicherung) underwriting (insurance) profits;
• Gewinne aus einem nicht genehmigten Gewerbe unlawful profits;
• Gewinn aus Gewerbebetrieb business profit;
• Gewinn aus der Hauptbetriebstätigkeit operating profit;
• Gewinn bei Kalkulation zu Marktpreisen nach Abzug fälliger Steuern current cost profit after deducting taxation payable;
• Gewinn aus Kapitalanlagen income from capital investment;
• Gewinn je Kapitaleinheit profitability ratio (US);
• Gewinne aus Monopolen (Bilanz) profits from patents and secret processes (Br.), monopoly profits (US);
• Gewinn aus Neubewertung reappraisal surplus;
• Gewinn aus Prägung von Scheidemünzen minor coinage profit fund (US);
• Gewinn nach Steuern profit after taxes;
• kleine Gewinne, große Umsätze small profits, quick returns;
• Gewinn aus Veräußerungen sales profit;
• Gewinne aus dem Verkauf von Anlagegütern profits on the sale of fixed assets;
• Gewinn und Verlust profit and loss account, losings and winnings;
• Gewinn vor Vornahme von Abschreibungen profit before depreciation;
• Gewinn nach Vortrag (Bilanz) profit balance;
• Gewinne aus Wertpapieranlagen income from securities, investment income;
• Gewinn abwerfend paying, remunerative;
• Gewinn bringend profitable, gainful, lucrative, profit-producing (-making), remunerative, revenue- (profit-) earning, pay[ing], payable, advantageous;
• Gewinn abführen to surrender a profit;
• seinen Gewinn vom Wettbüro abholen to collect one’s winnings from the betting shop;
• mit Gewinn abschließen to show a profit;
• Transaktion mit Gewinn abschließen to make a profit out of a transaction;
• Gewinne abschöpfen to siphon off (cream away) profits;
• Gewinn abwerfen to leave (bring in, render, yield, return) profit, to leave a margin, to be profitable, to pay;
• angemessenen Gewinn abwerfen to yield a fair profit, to bring an adequate return;
• Gewinne aktivieren to capitalize profits;
• Gewinn bringend anlegen to invest advantageously (one’s money to good account);
• mit Gewinn arbeiten to operate (run) at a profit, to operate in the black (coll.), to be on a profitable basis, to work with good result;
• wieder mit Gewinn arbeiten to be back in the black (US coll.);
• Gewinne aufschlüsseln (verhältnismäßig aufteilen, anteilmäßig aufteilen) to prorate profits (US);
• Gewinn untereinander aufteilen to split the profit;
• Gewinn aufweisen to show profit;
• keinerlei Gewinne aufweisen to show a nil balance on its profits;
• seine Gewinne aufzehren to eat up (improve away) one’s profits;
• Gewinn und Verlust durchschnittlich ausgleichen to give and take, to average;
• Gewinn ausschütten to distribute a surplus, to divide profits;
• Gewinne nachteilig beeinflussen to hurt profits;
• Gewinn beschneiden to trim profits;
• j. am Gewinn beteiligen to give s. o. a share in the profits;
• mit Gewinn betreiben to be on a profitable basis, to operate profitably, to be in the black (US coll.);
• Bergwerk mit Gewinn betreiben to work a mine at a profit;
• Gewinn [ein]bringen to be profitable, to show profit, to pay, to bring in, to [yield a handsome] profit;
• Gewinne einkalkulieren to compute profits;
• Gewinn einstreichen to reap a profit, to sweep the board;
• gewaltige Gewinne einstreichen to make huge profits;
• unberechtigten Gewinn einstreichen to pocket a profit;
• unerlaubte Gewinne einstreichen to make illicit profits;
• Gewinn entnehmen to draw the profits;
• Gewinn nicht entnehmen und im Geschäft wieder anlegen to plough (plow, US) back earnings into business;
• Gewinn ermitteln to determine profit;
• Gewinn erzielen to realize (operate at, make, secure, draw) a profit, to come out of the red (US coll.);
• angemessenen Gewinn erzielen to turn a healthy profit;
• anständige Gewinne erzielen to make fair profits;
• 10 Pfund Gewinn erzielen to be ten pounds to the good;
• Gewinn feststellen to ascertain (determine) the profit;
• Anteil am Gewinn haben to have a share in the profit;
• reinen Gewinn ergeben haben to have netted;
• bisher noch keinen Gewinn gemacht haben to have produced zero profit to date;
• seine Gewinne niedrig halten to hold down profits;
• mit einem Gewinn herauskommen (Lotterie) to win a prize;
• Gewinne hochschrauben to kick up earnings;
• Gewinn kassieren to lock in the profit;
• dicke Gewinne kassieren to mop profits;
• lukrative Gewinne buchungstechnisch in Steueroasen anfallen lassen to book most of one’s lucrative business through tax havens;
• Gewinne machen to make profits;
• Gewinn mitnehmen to take profits, to pick up bargains;
• Gewinne realizieren (Börse) to reap (realize, take) profits, to cash in;
• mit Gewinn rechnen to look to profit;
• Gewinne scheffeln to rake in profits;
• am Gewinn beteiligt sein to have an interest in the profits, to share in profits;
• ganzen Gewinn aufs Spiel setzen to play on the velvet (US);
• Gewinn teilen to share gains, to pool profits, to cut (US sl.);
• am Gewinn teilnehmen to partake of the profits;
• Gewinn thesaurieren to retain the profit;
• Gewinn und Verlust zu gleichen Teilen tragen to go shares;
• Gewinne transferieren to repatriate (remit) profits;
• sich von jem. ohne Gewinn und Verlust trennen to break even with s. o.;
• mit Gewinn verkaufen to sell to advantage (at a profit), (Wertpapiere) to sell at a premium;
• Gewinn verrechnen to appropriate profits;
• mit späteren Gewinnen verrechnen to carry forward long-term losses (US);
• Gewinn mit einem Verlust verrechnen to set off a gain against a loss;
• Gewinne verschleiern to conceal profits;
• Gewinn verteilen to divide (distribute) the profits (proceeds);
• Gewinn unter die Angestellten verteilen to allocate the profit among the employees;
• thesaurierte Gewinne für Investitionen verwenden to retain profits for expansion;
• Gewinne verzeichnen to post profits, to post (record) gains;
• kleine Gewinne verzeichnen to register (show) small gains;
• große Gewinne vorweisen to exhibit large profits;
• mit einem Gewinn winken to hold forth hopes of profit;
• Gewinn mit etw. erzielen wollen to do s. th. for profit;
• schnell Gewinn machen wollen to be out for quick killing (fam.);
• großen Gewinn zeitigen to result in a large profit;
• Gewinn ziehen aus to take advantage of, to benefit from;
• einen großen Gewinn aus etw. ziehen to thrive on s. th.;
• Gewinn aus einem Geschäft ziehen to make a profit on a transaction;
• keinen bedeutenden Gewinn aus etw. ziehen to extract no unusual profit from s. th.;
• Gewinne steuerlich zurechnen to allocate (attribute) profits;
• Gewinnabfall profit drop, skid in profits;
• Gewinnabführung surrender of profits, profit transfer;
• Gewinnabführungssteuer excess-profits tax (US);
• Gewinnabführungsvertrag surrender-of-profits agreement;
• Gewinnabnahme fall in profits.

Business german-english dictionary > Gewinn
18 near cash

!

гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.

Introduction

This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.

Principles of the framework

The UK's public spending framework is based on several key principles:
"
consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;
" "
the judgement of success by policy outcomes rather than resource inputs;
" "
strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and
"
the proper costing and management of capital assets to provide the right incentives for public investment.

The Government sets policy to meet two firm fiscal rules:
"
the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and
"
the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.

Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.

Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)

The framework for public expenditure is divided between
"
Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and
"
Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.

More information about DEL and AME is set out below.

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Departmental Expenditure Limits ( DEL)

In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.

To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.

Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.

Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.

There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.

Annually Managed Expenditure ( AME)

AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.

AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.

AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.

Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.

Total Managed Expenditure

Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.

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Resource Accounting and Budgeting ( RAB)

Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets.
"
Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest.
"
Within the Resource Budget DEL, departments have separate controls on:
"
Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and
"
Administration Budgets (see below)

Administration Budgets

The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.

Spending Reviews

The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.

The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.

Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.

The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:
"
provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;
" "
enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;
" "
introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and
"
not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.

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Comprehensive Spending Review 2007

To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.

A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:
"
an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;
" "
an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;
" "
to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with
"
further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.

The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.

Obtaining good performance

Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.

The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.

Technical Notes explain how performance against each PSA target will be measured.

Departmental Investment Strategies (DISs)

To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.

This document was updated on 19 December 2005.

Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money

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GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money
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GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money

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GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.

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64Managing Public Money

Англо-русский экономический словарь > near cash
19 beneficio

m.

1 benefit (bien).

a beneficio de in aid of (gala, concierto)

en beneficio de for the good of

en beneficio de todos in everyone's interest

en beneficio propio for one's own good

Para su bien For his sake.

2 profit (ganancia).

beneficio bruto/neto gross/net profit

pres.indicat.

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

* * *

beneficio

► nombre masculino

1 (ganancia) profit

2 (bien) benefit

\

FRASEOLOGÍA

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

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

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

a beneficio de in aid of

sacar beneficio de to profit from

beneficio bruto gross profit

beneficio neto clear profit

* * *

noun m.

1) benefit

2) gain, profit

* * *

SM

1) (=ventaja) benefit

los manipulan para su beneficio — they manipulate them to their own advantage o for their own benefit

concederle a algn el beneficio de la duda — to give sb the benefit of the doubt

• a beneficio de algn — in aid of sb

un recital a beneficio de los niños de Somalia — a recital in aid of the children of Somalia

• en beneficio de algn, aprovechó las cualidades literarias de su mujer en beneficio propio — he exploited his wife's literary talent to his own advantage o for his own benefit

estaría dispuesto a retirarse en beneficio de otro aspirante — he would be prepared to withdraw in favour of another candidate

en o por tu propio beneficio, es mejor que no vengas — for your own good o benefit o in your own interests, it's best if you don't come

beneficio de justicia gratuita — legal aid
oficio 1)
2) (Com, Econ) profit

estos bonos han producido enormes beneficios — these bonds have yielded enormous profits

• obtener o tener beneficios — to make a profit

obtuvieron 1.500 millones de beneficio el año pasado — they made a profit of 1,500 million last year

beneficio bruto — gross profit

beneficio de explotación — operating profit, trading profit

beneficio distribuible — distributable profit

beneficio económico — financial gain

beneficios excesivos — excess profits

beneficio líquido — [en un balance] net profit; [en una transacción] net profit, clear profit

beneficio neto — = beneficio líquido

beneficio no realizado — unrealized profit

beneficio operativo — operating profit, trading profit

beneficio por acción — earnings per share pl

beneficios antes de impuestos — pre-tax profits, profits before tax

beneficios imprevistos — windfall profits

beneficios marginales — fringe benefits

beneficios postimpositivos — after-tax profits, profits after tax

beneficios preimpositivos — pre-tax profits

beneficios previstos — anticipated profits

beneficios retenidos — retained profits
margen 1., 4)
3) (=función benéfica) benefit (performance)

4) (=donación) donation

5) (Rel) living, benefice

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

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

8) CAm [de café] coffee processing plant

* * *

masculino

1)

a) (Com, Fin) profit

producir or reportar beneficios — to yeild o bring returns o profits

margen de beneficio(s) — profit margin

b) (ventaja, bien) benefit

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

a beneficio de — in aid of

en beneficio de todos — in the interests of everyone

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

- beneficio bruto

- beneficio líquido or neto

2)

a) (AmL) ( de animal) dressing

b) (AmC) (Agr) coffee processing plant

c) (Chi) ( de mineral) extraction

* * *

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

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

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

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

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

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

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

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

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

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

----

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

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

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

* beneficio añadido = added benefit.

* beneficio de bolsa = share dividend.

* beneficio directo = direct benefit.

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

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

* beneficio fiscal = tax benefit, fiscal benefit.

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

* beneficio marginal = marginal benefit.

* beneficio material = material benefit.

* beneficio mutuo = mutual benefit.

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

* beneficio para la salud = health benefit.

* beneficio personal = personal gain.

* beneficio positivo = positive return.

* beneficio público = public interest.

* beneficio recíproco = mutual benefit.

* beneficios = return.

* beneficios acumulados = accruing benefits.

* beneficios brutos = gross benefits.

* beneficios complementarios = fringe benefits.

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

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

* beneficios en metálico = cash benefit.

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

* beneficios netos = net income.

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

* concierto a beneficio = benefit concert.

* conseguir beneficio = accrue + benefit.

* costes y beneficios = costs and benefits.

* costos y beneficios = costs and benefits.

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

* de mucho beneficio = high-payoff.

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

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

* en beneficio propio = to + Posesivo + advantage.

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

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

* explotar beneficios = exploit + benefits.

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

* muchos beneficios = high return.

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

* obtener el máximo beneficio = reap + full potential.

* para beneficio de = for the good of.

* para el beneficio de = for the benefit of.

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

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

* que busca el beneficio propio = self-serving.

* reducir los beneficios = cut + profit.

* relación costes-beneficios = cost-benefit ratio.

* relación costos-beneficios = cost-benefit ratio.

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

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

* reportar beneficio = provide + benefit.

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

* riesgos-beneficios = risk-return.

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

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

* tener beneficios = have + benefits.

* * *

masculino

1)

a) (Com, Fin) profit

producir or reportar beneficios — to yeild o bring returns o profits

margen de beneficio(s) — profit margin

b) (ventaja, bien) benefit

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

a beneficio de — in aid of

en beneficio de todos — in the interests of everyone

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

- beneficio bruto

- beneficio líquido or neto

2)

a) (AmL) ( de animal) dressing

b) (AmC) (Agr) coffee processing plant

c) (Chi) ( de mineral) extraction

* * *

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

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

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

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

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

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

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

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

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

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

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

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

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

* beneficio añadido = added benefit.

* beneficio de bolsa = share dividend.

* beneficio directo = direct benefit.

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

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

* beneficio fiscal = tax benefit, fiscal benefit.

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

* beneficio marginal = marginal benefit.

* beneficio material = material benefit.

* beneficio mutuo = mutual benefit.

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

* beneficio para la salud = health benefit.

* beneficio personal = personal gain.

* beneficio positivo = positive return.

* beneficio público = public interest.

* beneficio recíproco = mutual benefit.

* beneficios = return.

* beneficios acumulados = accruing benefits.

* beneficios brutos = gross benefits.

* beneficios complementarios = fringe benefits.

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

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

* beneficios en metálico = cash benefit.

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

* beneficios netos = net income.

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

* concierto a beneficio = benefit concert.

* conseguir beneficio = accrue + benefit.

* costes y beneficios = costs and benefits.

* costos y beneficios = costs and benefits.

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

* de mucho beneficio = high-payoff.

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

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

* en beneficio propio = to + Posesivo + advantage.

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

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

* explotar beneficios = exploit + benefits.

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

* muchos beneficios = high return.

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

* obtener el máximo beneficio = reap + full potential.

* para beneficio de = for the good of.

* para el beneficio de = for the benefit of.

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

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

* que busca el beneficio propio = self-serving.

* reducir los beneficios = cut + profit.

* relación costes-beneficios = cost-benefit ratio.

* relación costos-beneficios = cost-benefit ratio.

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

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

* reportar beneficio = provide + benefit.

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

* riesgos-beneficios = risk-return.

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

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

* tener beneficios = have + benefits.

* * *

beneficio

masculine

A

1 ( Com, Fin) profit

este negocio produce grandes beneficios this business yields large profits

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

margen de beneficio(s) profit margin

2 (ventaja, bien) benefit

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

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

en beneficio de todos in the interests of everyone

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

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

3 (función benéfica) charity performance

Compuestos:

● beneficio bruto

gross profit

● beneficio de justicia gratuita

entitlement to legal aid

● beneficio extrasalarial

fringe benefit

● beneficio líquido

net profit

● beneficio neto

net profit

● beneficio por acción

earnings per share (pl)

● beneficio social

fringe benefit

B ( AmL) (de un animal) dressing

C ( Chi) (de un mineral) extraction

D ( AmC) ( Agr) coffee processing plant

* * *

Del verbo beneficiar: ( conjugate beneficiar)

beneficio es:

1ª persona singular (yo) presente indicativo

benefició es:

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

Multiple Entries:
beneficiar
beneficio
beneficiar ( conjugate beneficiar) verbo transitivo ( favorecer) to benefit, to be of benefit to;
◊ esto beneficia a ambas partes this benefits both sides;

salir beneficiado con algo to be better off with sth
beneficiarse verbo pronominal
to benefit;
beneficiose con/de algo to benefit from sth
beneficio sustantivo masculino
a) (Com, Fin) profit;

producir or reportar beneficios to yield o bring returns o profits
b) (ventaja, bien) benefit;

◊ a beneficio de in aid of;

en beneficio de todos in the interests of everyone
beneficiar verbo transitivo to benefit
beneficio sustantivo masculino
1 Com Fin profit
2 (provecho, ventaja) benefit
en beneficio de todos, in everyone's benefit
3 (ayuda) a beneficio de, in aid of: un partido de fútbol a beneficio de los huérfanos, a football match in aid of orphans
Profit o profits se refieren únicamente al beneficio económico.
Benefit hace referencia a otro tipo de beneficios y también a ciertas subvenciones de la Seguridad Social.
' beneficio' also found in these entries:
Spanish:
bota
- dar
- inventario
- menoscabar
- partida
- partido
- provecho
- redundar
- revertir
- sacar
- bien
- bonificación
- disfrutar
- margen
- mayor
- mutuo
- propio
- renta
- utilidad
- ventaja
English:
aid
- benefit
- blessing
- cancel out
- clear
- gain
- good
- interest
- mark-up
- perk
- profit
- return
- tidy

* * *

beneficio nm

1. [bien] benefit;

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

en beneficio de for the good of;

ello redundó en beneficio nuestro it was to our advantage;

en beneficio de todos in everyone's interest;

en beneficio propio for one's own good;

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

2. [ganancia] profit;

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

Comp
beneficio bruto gross profit;
beneficios antes de impuestos pre-tax profits;

beneficio neto net profit

3. Min [extracción] extraction

4. Carib, Chile [de res] slaughter

* * *

beneficio

m

1 ( ventaja) benefit;

en beneficio de in aid of

2 COM profit

2 Rpl

para ganado slaughterhouse

3 C.Am.

coffee-processing plant

* * *

beneficio nm

1) ganancia, provecho: gain, profit

2) : benefit

* * *

beneficio n

1. (bien) benefit

no saca beneficio de la situación he doesn't benefit from the situation

2. (ganancias) profit

el beneficio neto fue de más de 9.000 millones de pesetas the net profit was over 9,000 million pesetas

en beneficio de in the interests of / for the good of

en su propio beneficio in his own interests / for his own good

Spanish-English dictionary > beneficio
20 ingresos brutos

m.pl.

gross income, gross revenue, gross earnings, gross receipts.

* * *

(n.) = gross profit, gross benefits, gross revenues, gross receipts, gross income

Ex. For 217 businesses for which comparable data were available, the gross profit was the same at 29.1 per cent for 1978/9 and 1979/80 but the net trading profit was down from 3.6 per cent to 3.1 per cent.

Ex. The application of game theory to library networks consists of three basic subjects: the calculation of the costs of a network, the calculation of the gross benefits for the whole network, and the stability of the network.

Ex. OCLC reported fiscal 2001 as another successful year with gross revenues increasing 8 per cent to 165.3 million dollars and with net revenues reaching 159.8 million dollars with operating expenses 156.9 million dollars.

Ex. Publishing on commission, when the author paid all the costs of production and allowed the publisher a percentage of the gross receipts as a payment for producing and handling the book, had been used since early times for specialist publications.

Ex. Information systems frequently cost organizations between one and ten per cent of their gross income.

* * *

(n.) = gross profit, gross benefits, gross revenues, gross receipts, gross income

Ex: For 217 businesses for which comparable data were available, the gross profit was the same at 29.1 per cent for 1978/9 and 1979/80 but the net trading profit was down from 3.6 per cent to 3.1 per cent.

Ex: The application of game theory to library networks consists of three basic subjects: the calculation of the costs of a network, the calculation of the gross benefits for the whole network, and the stability of the network.

Ex: OCLC reported fiscal 2001 as another successful year with gross revenues increasing 8 per cent to 165.3 million dollars and with net revenues reaching 159.8 million dollars with operating expenses 156.9 million dollars.

Ex: Publishing on commission, when the author paid all the costs of production and allowed the publisher a percentage of the gross receipts as a payment for producing and handling the book, had been used since early times for specialist publications.

Ex: Information systems frequently cost organizations between one and ten per cent of their gross income.

Spanish-English dictionary > ingresos brutos

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operating profit for the year

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Словари и энциклопедии на Академике

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operating profit for the year

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