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1 incur
- rr- sich (Dat.) zuziehen [Unwillen, Ärger]incur debts/expenses/risks — Schulden machen/Ausgaben haben/Risiken eingehen
* * *[in'kə:]past tense, past participle - incurred; verb* * *in·cur<- rr->[ɪnˈkɜ:ʳ, AM -ˈkɜ:r]vt▪ to \incur sth1. FIN, ECON etw hinnehmen müssen [o erleiden]to \incur costs sich dat Unkosten aufladento \incur debt Schulden machenexpenses \incurred entstandene [o anfallende] Kostento \incur losses Verluste erleiden2. (bring upon oneself) etw hervorrufen3. (make oneself liable to)to \incur the risk of a penalty das Risiko einer Geldstrafe eingehen* * *[ɪn'kɜː(r)]vt1) anger, injury, displeasure sich (dat) zuziehen, auf sich (acc) ziehen; penalty belegt werden mit; risk eingehen, laufento incur the wrath of sb — jds Zorn auf sich (acc) ziehen
other expenses incurred — weitere Auslagen or Ausgaben pl
* * *incur a fine sich eine Geldstrafe zuziehen;incur debts WIRTSCH Schulden machen, in Schulden geraten;incur liabilities WIRTSCH Verpflichtungen eingehen;incur losses WIRTSCH Verluste erleiden2. sich einer Gefahr etc aussetzen* * *- rr- sich (Dat.) zuziehen [Unwillen, Ärger]incur debts/expenses/risks — Schulden machen/Ausgaben haben/Risiken eingehen
* * *v.etwas auf sich laden ausdr.etwas auf sich ziehen ausdr.geraten in v.sich etwas zuziehen ausdr. -
2 Ausgabe
Ausgabe f (Ausg.) 1. BANK issue (Geld); 2. BÖRSE issue (Aktien); 3. COMP edition, ed.; output, computer output (Daten); 4. FIN issue (Kosten); 5. GEN edition, ed.; number, expense, expenditure; outlay (Kosten); 6. MEDIA copy number, edition, ed., issue • die Ausgabe auf sich nehmen GEN go to the expense of* * *f (Ausg.) 1. < Bank> Geld issue; 2. < Börse> Aktien issue; 3. < Comp> edition (ed.), Daten output, computer output; 4. < Finanz> money issue; 5. < Geschäft> edition (ed.), Kosten outlay, number, expense, expenditure; 6. < Medien> copy number, edition (ed.), issue ■ die Ausgabe auf sich nehmen < Geschäft> go to the expense of* * *Ausgabe
expense, expenditure, outlay, (Ausgabestelle) booking office, (Aushändigung) giving (handing) out, (Auslage) disbursement, outlay, (Briefe) delivery, (Buch) edition, set, (Computer) output, (Emission) issue, issuing, issuance (US), emission, (Gepäck) counter, (Verteilung) distribution, (Zeitung) number, edition;
• mit all den damit verbundenen Ausgaben with all its attendant expenses;
• Ausgaben expenditure, expense, outgoings (Br.), outlay;
• abnehmende Ausgaben declining expenditure;
• absetzbare Ausgaben deductible expenses;
• abzugsfähige Ausgaben deductible expenses;
• aktivierte Ausgaben capitalized expenses;
• alte Ausgabe (Heft) back issue, (Zeitung) back number;
• steuerlich nicht anerkannte Ausgaben expenditure not allowable for tax purposes, disallowable expenditure;
• vor der Gründung angefallene Ausgaben preliminary expenses;
• mit Vorrechten ausgestattete Ausgabe (Anleihe) senior issue;
• außerordentliche Ausgaben extra-budgetary (extraordinary) expenditure, extraordinary expenses, extras, (Haushalt) extrabudgetary expenses;
• außerplanmäßige Ausgaben unbudgeted expenditure, expenditure not provided for in the budget, expenditure not budgeted for;
• bare Ausgaben cash expenditure (expenses), out-of-pocket expenses;
• bearbeitete Ausgabe revised edition;
• bedeutende Ausgaben high expenses;
• berechtigte Ausgabe copyrighted edition;
• betriebliche Ausgaben operating expenditure;
• billige Ausgabe cheap edition;
• broschierte Ausgabe pamphlet copy;
• diverse Ausgaben sundry expenses, sundries;
• effektive Ausgaben out-of-pocket expenses;
• einbändige Ausgabe single- (one-) volume edition;
• in nicht gewerblicher Eigenschaft eingegangene Ausgaben expenses incurred by a trader in another capacity;
• einmalige Ausgaben non-recurring charges (expenses, expenditure);
• endgültige Ausgabe definitive edition;
• entstandene Ausgaben expenses incurred;
• entstandene oder mit der Geschäftsführung notwendigerweise entstehende Ausgaben costs necessarily incurred in the conduct of business;
• erstattungsfähige Ausgaben refundable expenditure;
• erweiterte Ausgabe enlarged edition;
• noch nicht fällige Ausgaben accrued expenses;
• feste (fortlaufende) Ausgaben constant expenses, non-variable expenditure, fixed charges;
• in den Römischen Verträgen nicht festgelegte Ausgaben (EU) non-obligatory spending;
• zweispaltig gedruckte Ausgabe double-column edition;
• gehabte Ausgaben incurred expenses;
• zulasten der Gemeinde gehende Ausgaben expenses defrayable out of local contributions;
• gekürzte Ausgabe abridged edition;
• gelegentliche Ausgaben casual expenses, incidentals;
• gemeine Ausgaben ordinary expenses;
• amtlich genehmigte Ausgabe sealed form;
• geplante Ausgaben spending plan;
• geringe Ausgaben light expense;
• geringfügige Ausgaben petty expenses;
• urheberrechtlich (verlagsrechtlich) geschützte Ausgabe copyright[ed] edition, copyrighted publication;
• gleich bleibende Ausgaben expense constants;
• große Ausgaben heavy expenditure;
• heutige Ausgabe (Zeitung) current number;
• unzulässig hohe Ausgabe (Anleihe) overissue;
• indirekte Ausgaben indirect expenses;
• kapitalisierte Ausgaben capitalized expenses;
• kleine Ausgaben petty cash (charges), minor expenses;
• kleinere Ausgaben minor expenses;
• laufende Ausgaben fixed (current, running) expenses, current (returning) expenditure;
• letzte Ausgabe (Zeitschrift) current number, latest edition, final (coll.);
• unberechtigt nachgedruckte Ausgabe pirated edition;
• neue Ausgabe reprint;
• notwendige Ausgaben connected expenses, expenses necessarily incurred;
• [nicht] obligatorische Ausgaben (EU)[non-]compulsory expenditure;
• öffentliche Ausgaben government expenditure;
• ordentliche Ausgaben ordinary expenses;
• persönliche Ausgaben private expenses;
• private Ausgaben private expenditure;
• projektbezogene Ausgabe project-related spending;
• revidierte Ausgabe revised edition, revision;
• sachliche Ausgaben material cost;
• sonstige Ausgaben (Bilanz) other payments, non-operating expenses;
• stabile Ausgaben stable spending;
• steigende Ausgaben growing expenditure;
• tägliche Ausgaben daily expenses, routine expenditure;
• tatsächliche Ausgaben out-of-pocket expenses, actual expenditure;
• übermäßige Ausgaben profuse expenditure;
• auf das Kapitalkonto übernommene Ausgaben capitalized expenses;
• unerwartete Ausgaben contingent expenses, contingencies;
• ungedeckte Ausgaben uncovered expenses;
• unveränderte Ausgabe reprint;
• unvorhergesehene Ausgaben unforeseen expense (expenditure), contingent expenses, contingencies, incidentals;
• veranschlagte Ausgaben expenditure budgeted for;
• vermögenswirksame Ausgaben asset-creating expenditure, capital spending;
• verschiedene Ausgaben (Bilanz) sundries, sundry expenses;
• verschwenderische Ausgaben profuse expenditure, prodigal expenses;
• vertretbare Ausgabe warrantable outlay;
• tatsächlich vorgenommene Ausgaben actual expenditure outturns;
• wachsende growing expenditure;
• werbende Ausgaben productive expenses;
• wiederkehrende Ausgaben fixed charges, recurring expenditure (expenses);
• nicht wiederkehrende Ausgaben non-recurring expenditure;
• regelmäßig wiederkehrende Ausgaben recurrent expenses;
• zusätzliche Ausgaben additonal expenses;
• Einnahmen und Ausgaben income and expenditure;
• Ausgaben durch Ferienreisende tourist expenditure;
• Ausgaben für Forschung expenditure on research;
• Ausgabe von Gratisaktien issue of bonus shares, bonus issue (Br.);
• Ausgabe von Gratisaktien bei Kapitalerhöhung capitalization issue;
• jährlich neu zu finanzierende Ausgaben der öffentlichen Hand supply services (Br.);
• konjunkturbelebende Ausgaben der öffentlichen Hand deficit budgeting;
• Ausgaben der öffentlichen Hände government spending, government[al] expenditure, public outlays;
• Ausgaben für Investitionszwecke investment spending;
• Ausgabe von mit variablen Zinssätzen ausgestatteten Kommunalanleihen floating rate issue in the local authority negotiable bond market;
• Ausgaben pro Kopf der Bevölkerung per capita costs;
• Ausgaben für den Lebensunterhalt consumption expenditure;
• Ausgabe neuer Münzen issue of new coinage;
• Ausgabe von Obligationen floating (issue) of bonds;
• Ausgabe eines Passes issue of a passport;
• Ausgaben für die Regionen spending for the regions;
• Ausgaben außer der Reihe extras;
• Ausgaben im Reiseverkehr tourist spending;
• Ausgabe von Schuldverschreibungen bond issuance;
• Ausgabe von Sonderziehungsrechten (Weltwährungsfonds) special drawing rights issue;
• Ausgaben auf dem Sozialversicherungssektor social-security spending;
• Ausgaben zur freien Verfügung discretionary spending;
• Ausgaben für die innere Verwaltung internal administrative expenditure;
• Ausgaben im Vorgriff anticipatory expenditure;
• Ausgabe einer Zeitung run of a paper;
• Ausgaben abdecken to clear expenses;
• Ausgaben auf j. abwälzen to board the gravy train (US)
• seine Ausgaben den Einnahmen anpassen to proportion one’s expenses to one’s income, to equate the expenses with the income;
• sich in den Ausgaben Beschränkungen auferlegen to show spending forbearance;
• Ausgaben aufgliedern to classify expenses, to break down expenses (US);
• seine Ausgaben aufschlüsseln to allocate one’s expenditure;
• Ausgabe als aktivierungspflichtigen Aufwand behandeln to treat an expenditure as properly attributable to capital;
• Ausgaben beschneiden to cut expenditure;
• Ausgaben kräftig beschneiden to axe expenditure;
• seine Ausgaben beschränken to restrict one’s expenses;
• öffentliche Ausgaben beschränken to contain public expenditure;
• Ausgaben bestreiten to defray the costs;
• als Ausgaben buchen to enter as expenditure (expense);
• voll abzugsfähige Ausgaben darstellen to be fully deductible current expenses;
• Ausgaben in konstanten Preisen darstellen to express expenditure in constant prices;
• Ausgaben decken to cover expenses;
• Ausgaben einschränken to cut down (reduce the, limit) expenses, to curtail, to retrench expenses, to make retrenchments, to curtail one’s expenses, to take in a reef;
• sich in seinen Ausgaben einschränken to draw in one’s expenditure;
• Ausgaben auf ein vernünftiges Maß einschränken to keep one’s expenditure within reasonable limits;
• unsinnige Ausgaben einschränken to do away with wasteful expenditure;
• Ausgaben erhöhen to increase the expenditure;
• Ausgaben erstatten to refund the expenses;
• 120 Dollar wöchentliche Ausgaben haben to sit at $120 a week;
• Ausgaben zu verantworten haben to be responsible for the expenditure;
• Ausgaben radikal herabsetzen to axe expenditure;
• sich eine Ausgabe leisten können to afford on expense;
• Ausgaben machen to spend;
• große Ausgaben machen to incur heavy expenses;
• Ausgaben senken to cut expenditure;
• geringere Ausgaben tätigen to underspend;
• Ausgaben übernehmen to bear the costs;
• als Ausgaben verbuchen to enter as expenditure;
• überflüssige Ausgaben vermeiden to economize;
• große Ausgaben verursachen to entail large expenditure;
• große Ausgaben vornehmen to spend a great deal;
• Ausgabe von Gratisaktien vornehmen to declare a stock dividend;
• Ausgaben wiedereinbringen to recover the expenses;
• auf eine Ausgabe zeichnen to subscribe to an issue;
• für unvorhergesehene Ausgaben zurückstellen to allow (provide) for contingencies;
• Ausgaben und Einnahmen decken sich the expenses balance the receipts;
• Ausgabeautomat (Fahrscheine) vending machine;
• Ausgabebank bank of issue;
• Ausgabebedingungen (Obligation) debenture conditions;
• Ausgabebeleg voucher jacket, voucher for payment;
• Ausgabebereich (Computer) output area;
• Ausgabedatei (Computer) output file;
• Ausgabedaten (Computer) output data;
• Ausgabedatum issuance date;
• Ausgabeermäßigung (Konsortium) concession. -
3 expense
n1) расход; трата2) pl расходы, издержки, затраты
- absorbed expenses
- accommodation expenses
- accompanying expenses
- accrued expenses
- acquisition expenses
- actual expenses
- additional expenses
- administration expenses
- administrative expenses
- advertising expenses
- agreed expenses
- aggregate expenses
- amortization expenses
- annual expenses
- anticipated expenses
- arbitration expenses
- auditing expenses
- average expenses
- bad debt expenses
- bank expenses
- banking expenses
- bank operating expenses
- bloated expenses
- bloated operating expenses
- board expenses
- broker's expenses
- budget expenses
- budgetary expenses
- budgeted expenses
- building expenses
- business expenses
- business travel expenses
- cable expenses
- calculated expenses
- capitalized expenses
- carriage expenses
- cash expenses
- city's operating expenses
- clerical expenses
- collecting expenses
- collection expenses
- commercial expenses
- commission expenses
- compensation expenses
- computed expenses
- considerable expenses
- constant expenses
- contango expenses
- contract expenses
- contractual expenses
- controllable expenses
- current expenses
- current operating expenses
- customs expenses
- daily expenses
- dead expenses
- debt service expenses
- deductible expenses
- deferred expenses
- delivery expenses
- depreciation expenses
- direct expenses
- disbursement expenses
- discharging expenses
- discount expenses
- distribution expenses
- eligible expenses
- encashment expenses
- engineering expenses
- entertainment expenses
- equipment maintenance expenses
- establishment expenses
- estimated expenses
- everyday expenses
- exceptional expenses
- excess expenses
- executive expenses
- extra expenses
- extraordinary expenses
- extravagant expenses
- factory expenses
- federal expense
- fee and commission expenses
- financial expenses
- financing expenses
- fixed expenses
- flat expenses
- foreign exchange expenses
- formation expenses
- forwarding expenses
- freight expenses
- fringe benefit expenses
- funding expenses
- general expenses
- general and administrative expenses
- general average expenses
- general occuppancy expenses
- general operating expenses
- guardianship expenses
- harbour expenses
- hauling expenses
- heavy expenses
- high expenses
- hotel expenses
- identifiable additional expenses
- idle facility expenses
- idle plant expenses
- impairment-related expenses
- incidental expenses
- income expense on bonds
- income tax expense
- incurred expenses
- indirect expenses
- interest expenses
- initial expenses
- installation expenses
- insurance expenses
- interest expenses
- interest expense on current accounts in credit
- interest expense on debenture
- interest expense on demand deposits loans
- interest expenses on items with agreed maturity dates
- interest expense on special savings accounts
- itemized medical expenses
- job-hunting expenses
- job travel expenses
- lavish expenses
- law expenses
- legal expenses
- living expenses
- loading expenses
- lodging expenses
- mail expenses
- maintenance expenses
- management expenses
- manufacturing expenses
- marketing expenses
- material expenses
- maximum expenses
- medical expenses
- minimum expenses
- miscellaneous expenses
- monetary expenses
- monthly expenses
- mortgage expenses
- moving expenses
- necessary expenses
- noncash expenses
- noncontrollable expenses
- noninterest operating expenses
- nonoperating expenses
- nonproductive expenses
- nonrecurrent expenses
- nonrecurring expenses
- office expenses
- one-off expenses
- operating expenses
- operational expenses
- organizational expenses
- other expenses
- out-of-pocket expenses
- overall expenses
- overhead expenses
- overseas housing expenses
- packing expenses
- particular expenses
- payroll expenses
- per capita expenses
- period expenses
- permissible expenses
- personal expenses
- personal consumption expenses
- personnel expenses
- petty expenses
- planned expenses
- pocket expenses
- postage expenses
- postal expenses
- preliminary expenses
- prepaid expenses
- preparation expenses
- processing expenses
- production expenses
- promotion expenses
- promotional expenses
- protest expenses
- public expenses
- publicity expenses
- quality expenses
- reasonable expenses
- recovery expenses
- recurrent expenses
- recurring expenses
- reimbursable expenses
- reinvoiced expenses
- relocation expenses
- removal expenses
- removing expenses
- rent expense
- repair expenses
- representation expenses
- rework expenses
- running expenses
- running-in expenses
- sales promotion expense
- salvage expenses
- selling expenses
- selling, general and administrative expenses
- service expenses
- shipping expenses
- ship's expenses
- special expenses
- specific expenses
- standing expenses
- starting expenses
- start-up expense
- stationary expenses
- stevedoring expenses
- storage expenses
- subsistence expenses
- substituted expenses
- sundry expenses
- supplementary expenses
- tax expenses
- tax deductible interest expenses
- telephone expenses
- telex expenses
- testamentary expenses
- title expenses
- total expenses
- towage expenses
- trade expenses
- transfer expenses
- transhipment expenses
- transport expenses
- transportation expenses
- travel expenses
- travel and entertainment expenses
- travelling expenses
- trimming expenses
- uncontrollable expenses
- unforeseen expenses
- unit expenses
- unloading expenses
- unproductive expenses
- unreasonable expenses
- unreimbursed expenses
- unreimbursed job travel expenses
- unscheduled expenses
- unwarranted expenses
- upkeep expenses
- variable expenses
- wages expenses
- warehouse expenses
- warranty expenses
- wheeling expenses
- working expenses
- works general expenses
- expenses as percentage of sales
- expenses for the account of
- expenses for protesting a bill
- expenses in foreign exchange
- expenses of carriage
- expenses of the carrier
- expenses of circulation
- expenses of collection
- expenses of discharge
- expenses of haulage
- expenses of the insured
- expenses of the parties
- expenses of production
- expenses of protest
- expenses of reproduction
- expenses of shipping
- expenses of trackage
- expenses of transhipping
- expenses of transportation
- expenses on arbitration
- expenses on charter
- expenses on collection
- expenses on compensation for damage
- expenses on currency transactions
- expenses on customer transactions
- expenses on erection work
- expense on financing commitments
- expenses on guarantee commitments
- expenses on insurance
- expenses on materials
- expenses on off-balance-sheet transactions
- expenses on patenting procedure
- expenses on payment instruments
- expenses on repairs
- expenses on replacement
- expenses on scientific research
- expenses on security transactions
- expenses on selling
- expenses on selling effort
- expenses on setting-up
- expenses on storage
- expenses on technical service
- expenses on trading securities
- expenses on treasury operations and interbank transactions
- expenses per head of population
- at the expense of
- at great expense
- at the owner's expense and risk
- at the firm's expense
- less expenses
- minus expenses
- free of expenses
- free of all expenses
- expenses charged forward
- expenses connected with capital lease
- expenses connected with fund transfer
- expenses connected with obtaining credit
- expenses connected with the procedure in bankruptcy
- expenses deducted
- expenses incurred in searching for a job
- expenses prepaid
- expenses related to receivership
- absorb expenses
- account for the expenses
- advance expenses
- allocate expenses
- apportion expenses
- approve expenses
- assess expenses
- assume expenses
- authorize expenses
- avoid expenses
- avoid extra expenses
- bear expenses
- calculate expenses
- cause expenses
- charge expenses to the account of smb.
- compensate for expenses
- cover expenses
- curb expenses
- curtail expenses
- cut down expenses
- defray expenses
- determine expenses
- distribute expenses
- double expenses
- duplicate expenses
- entail expenses
- enter as expense
- estimate expenses
- experience extensive expenses
- go to expense
- halve expenses
- increase expenses
- incur expenses
- indemnify for expenses
- involve expenses
- itemize expenses
- limit expenses
- make expenses
- meet expenses
- offset expenses
- overestimate expenses
- participate in expenses
- pay expenses
- pile up expenses
- place expenses to smb.'s charge
- pool expenses
- prepay expenses
- put to expense
- put to great expense
- recognize expenses
- recompense expenses
- recover expenses
- reduce expenses
- refund the expenses
- reimburse smb. for expenses
- repay expenses
- run up expenses
- save expenses
- sequestrate expenses
- share expenses
- slash expenses
- spare no expense
- split expenses
- substantiate the expenses
- undertake expensesEnglish-russian dctionary of contemporary Economics > expense
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4 amortization
Fin1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time.EXAMPLEFor tax purposes, the distinction is not always made between amortization and depreciation, yet amortization remains a viable financial accounting concept in its own right.It is computed using the straight-line method of depreciation: divide the initial cost of the intangible asset by the estimated useful life of that asset.Initial cost/useful life = amortization per yearFor example, if it costs $10,000 to acquire a patent and it has an estimated useful life of 10 years, the amortized amount per year is $1,000.$10,000/10 = $1,000 per yearThe amount of amortization accumulated since the asset was acquired appears on the organization’s balance sheet as a deduction under the amortized asset.While that formula is straightforward, amortization can also incorporate a variety of noncash charges to net earnings and/or asset values, such as depletion, write-offs, prepaid expenses, and deferred charges. Accordingly, there are many rules to regulate how these charges appear on financial statements. The rules are different in each country, and are occasionally changed, so it is necessary to stay abreast of them and rely on expert advice.For financial reporting purposes, an intangible asset is amortized over a period of years. The amortizable life—“useful life”—of an intangible asset is the period over which it gives economic benefit.Intangibles that can be amortized can include:Copyrights, based on the amount paid either to purchase them or to develop them internally, plus the costs incurred in producing the work (wages or materials, for example). At present, a copyright is granted to a corporation for 75 years, and to an individual for the life of the author plus 50 years. However, the estimated useful life of a copyright is usually far less than its legal life, and it is generally amortized over a fairly short period;Cost of a franchise, including any fees paid to the franchiser, as well legal costs or expenses incurred in the acquisition. A franchise granted for a limited period should be amortized over its life. If the franchise has an indefinite life, it should be amortized over a reasonable period not to exceed 40 years;Covenants not to compete: an agreement by the seller of a business not to engage in a competing business in a certain area for a specific period of time. The cost of the not-tocompete covenant should be amortized over the period covered by the covenant unless its estimated economic life is expected to be less;Easement costs that grant a right of way may be amortized if there is a limited and specified life; Organization costs incurred when forming a corporation or a partnership, including legal fees, accounting services, incorporation fees, and other related services.Organization costs are usually amortized over 60 months;Patents, both those developed internally and those purchased. If developed internally, a patent’s “amortizable basis” includes legal fees incurred during the application process. A patent should be amortized over its legal life or its economic life, whichever is the shorter;Trademarks, brands, and trade names, which should be written off over a period not to exceed 40 years;Other types of property that may be amortized include certain intangible drilling costs, circulation costs, mine development costs, pollution control facilities, and reforestation expenditures;Certain intangibles cannot be amortized, but may be depreciated using a straight-line approach if they have “determinable” useful life. Because the rules are different in each country and are subject to change, it is essential to rely on specialist advice.2. the repayment of the principal and interest on a loan in equal amounts over a period of time -
5 Kosten
Pl. WIRTS. cost(s Pl.) Sg.; (Spesen) expenses; (Gebühren) fees, charges; JUR. costs; hohe Kosten considerable expense Sg.; Kosten sparende Maßnahmen cost-saving measures; auf anderer Leute / eigene Kosten auch fig. at other people’s / one’s own expense; auf Kosten der Allgemeinheit at the public expense, out of the public purse; ohne Kosten at no cost ( für to); die Kosten tragen bear ( oder pay) the costs; keine Kosten scheuen spare no expense; sie scheuen die Kosten they’re not prepared to spend the money ( oder pay that kind of money); auf seine Kosten kommen cover one’s expenses; fig. get one’s money’s worth; das geht auf Kosten der Gesundheit fig. it’ll take its toll on your health* * *die Kostenexpenditure (Pl.); expenses (Pl.); price (Pl.); cost (Pl.); charge (Pl.); costs (Pl.); fees (Pl.); expense (Pl.)* * *Kọs|ten ['kɔstn]plcost(s); (JUR) costs pl; (= Unkosten) expenses pldie Kosten tragen — to bear the cost(s)
auf Kosten von or +gen (fig) — at the expense of
auf Kosten des Steuerzahlers — at the expense of the taxpayer, at the taxpayer's expense
auf meine Kosten (lit, fig) — at my expense
auf seine Kosten kommen — to cover one's expenses; (fig) to get one's money's worth, to have a very good time
Kosten spielen keine Rolle — money's no object
* * *1) (to be obtainable at a certain price: This jacket costs 75 dollars; The victory cost two thousand lives.) cost2) (the expenses of a legal case: He won his case and was awarded costs of $500.) costs3) (to eat (food) especially with enjoyment: I haven't tasted such a beautiful curry for ages.) taste* * *Kos·ten[ˈkɔstn̩]Aufstellung der entstandenen \Kosten detailed statement of costs\Kosten der Betriebsführung operating costsaktivierte \Kosten capitalized expensesaufgelaufene [o entstandene] \Kosten costs incurred [or accrued]direkte/fixe \Kosten direct/fixed costsenthaltene \Kosten embodied cost singerstattungsfähige \Kosten recoverable costs\Kosten sparende Maßnahmen cost-saving measures\Kosten treibend cost-increasingdie \Kosten abwälzen to pass costs ondie \Kosten auf jdn/etw abwälzen to pass the costs onto sb/to burden sthdie \Kosten dämpfen to cut costsauf seine \Kosten kommen (fig) to get one's money's worth, to enjoy oneselfdie \Kosten tragen [o übernehmen] to bear the costsdie \Kosten des Verfahrens tragen to pay the costs of litigationaußergerichtliche \Kosten out-of-court expenses\Kosten des Rechtsstreits costs and expenses of the actionauf eigene \Kosten at one's own expense* * *die Kosten tragen, für die Kosten aufkommen — bear the cost[s]
auf seine Kosten kommen — cover one's costs; (fig.) get one's money's worth
auf Kosten einer Sache — (Gen.) at the expense of something
* * *hohe Kosten considerable expense sg;auf anderer Leute/eigene Kosten auch fig at other people’s/one’s own expense;auf Kosten der Allgemeinheit at the public expense, out of the public purse;ohne Kosten at no cost (für to);die Kosten tragen bear ( oder pay) the costs;keine Kosten scheuen spare no expense;auf seine Kosten kommen cover one’s expenses; fig get one’s money’s worth;* * *die Kosten tragen, für die Kosten aufkommen — bear the cost[s]
auf seine Kosten kommen — cover one's costs; (fig.) get one's money's worth
auf Kosten einer Sache — (Gen.) at the expense of something
* * *(Essen) v.to taste v. (beim Kochen) v.to sample v. v.to cost v.(§ p.,p.p.: cost)to taste (of) v. -
6 kosten
Pl. WIRTS. cost(s Pl.) Sg.; (Spesen) expenses; (Gebühren) fees, charges; JUR. costs; hohe Kosten considerable expense Sg.; Kosten sparende Maßnahmen cost-saving measures; auf anderer Leute / eigene Kosten auch fig. at other people’s / one’s own expense; auf Kosten der Allgemeinheit at the public expense, out of the public purse; ohne Kosten at no cost ( für to); die Kosten tragen bear ( oder pay) the costs; keine Kosten scheuen spare no expense; sie scheuen die Kosten they’re not prepared to spend the money ( oder pay that kind of money); auf seine Kosten kommen cover one’s expenses; fig. get one’s money’s worth; das geht auf Kosten der Gesundheit fig. it’ll take its toll on your health* * *die Kostenexpenditure (Pl.); expenses (Pl.); price (Pl.); cost (Pl.); charge (Pl.); costs (Pl.); fees (Pl.); expense (Pl.)* * *Kọs|ten ['kɔstn]plcost(s); (JUR) costs pl; (= Unkosten) expenses pldie Kosten tragen — to bear the cost(s)
auf Kosten von or +gen (fig) — at the expense of
auf Kosten des Steuerzahlers — at the expense of the taxpayer, at the taxpayer's expense
auf meine Kosten (lit, fig) — at my expense
auf seine Kosten kommen — to cover one's expenses; (fig) to get one's money's worth, to have a very good time
Kosten spielen keine Rolle — money's no object
* * *1) (to be obtainable at a certain price: This jacket costs 75 dollars; The victory cost two thousand lives.) cost2) (the expenses of a legal case: He won his case and was awarded costs of $500.) costs3) (to eat (food) especially with enjoyment: I haven't tasted such a beautiful curry for ages.) taste* * *Kos·ten[ˈkɔstn̩]Aufstellung der entstandenen \Kosten detailed statement of costs\Kosten der Betriebsführung operating costsaktivierte \Kosten capitalized expensesaufgelaufene [o entstandene] \Kosten costs incurred [or accrued]direkte/fixe \Kosten direct/fixed costsenthaltene \Kosten embodied cost singerstattungsfähige \Kosten recoverable costs\Kosten sparende Maßnahmen cost-saving measures\Kosten treibend cost-increasingdie \Kosten abwälzen to pass costs ondie \Kosten auf jdn/etw abwälzen to pass the costs onto sb/to burden sthdie \Kosten dämpfen to cut costsauf seine \Kosten kommen (fig) to get one's money's worth, to enjoy oneselfdie \Kosten tragen [o übernehmen] to bear the costsdie \Kosten des Verfahrens tragen to pay the costs of litigationaußergerichtliche \Kosten out-of-court expenses\Kosten des Rechtsstreits costs and expenses of the actionauf eigene \Kosten at one's own expense* * *die Kosten tragen, für die Kosten aufkommen — bear the cost[s]
auf seine Kosten kommen — cover one's costs; (fig.) get one's money's worth
auf Kosten einer Sache — (Gen.) at the expense of something
* * *kosten1 v/tkosten2 v/t & v/i cost (den Kopf it cost him his life, he paid for it with his life;er ließ es sich viel kosten he spent a lot of money on it;koste es, was es wolle whatever it costs;das kostet! umg that’ll cost him etc!* * *die Kosten tragen, für die Kosten aufkommen — bear the cost[s]
auf seine Kosten kommen — cover one's costs; (fig.) get one's money's worth
auf Kosten einer Sache — (Gen.) at the expense of something
* * *(Essen) v.to taste v. (beim Kochen) v.to sample v. v.to cost v.(§ p.,p.p.: cost)to taste (of) v. -
7 antizipative Passiva
antizipative Passiva npl (obs) RW accrued expense, accrued expenses, accrued liabilities, accrued charges (z. B. Aufwendungen, die erst nach dem Bilanzstichtag zu Ausgaben führen; nach § 250 HGB handels- und steuerrechtlich als ‚sonstige Verbindlichkeiten’ = ‚other liabilities’ auszuweisen; i.e. expenses that have been incurred within a given accounting period but not yet paid)* * *npl 1. < Bank> accrued charges; 2. < Rechnung> accruals, accrued expense, accrued expenses* * *antizipative Passiva
accrued payables (US) -
8 kosz|t
m (G kosztu, N pl koszty a. koszta) 1. (nakład pieniężny) cost, expense- koszt utrzymania/transportu/budowy maintenance/transport/building costs- koszty sądowe/manipulacyjne court/handling costs- narazić kogoś na koszty to put sb to some expense- obliczać/pokrywać koszty remontu domu to calculate/cover the cost of renovating a house- zwrot poniesionych kosztów reimbursement of costs incurred- robić coś na swój a. własny/na czyjś koszt to do sth at one’s own expense/at sb else’s expense- żyć na czyjś koszt to live off sb2. (strata) expense, cost- pracował po nocach kosztem zdrowia he did night work at the expense a. cost of his health- wzbogacił się kosztem brata he became rich at his brother’s expense- kosztem wyrzeczeń skończył studia with a certain amount of sacrifice, he managed to complete his studies- społeczeństwo ponosi koszty reform society bears the costs of the reforms- □ koszty handlowe Handl. business expenses- koszty uzyskania przychodu Ekon. tax deductible expenses- koszty własne Ekon. prime costs■ jakim bądź a. jakimkolwiek kosztem whatever the cost (may be)- małym a. niewielkim a. tanim kosztem (za niewielką cenę) at little cost; (bez trudu) at little cost, with little (or no) effort- bawić się cudzym kosztem to enjoy oneself at someone’s expense- żyć cudzym kosztem to live off other peopleThe New English-Polish, Polish-English Kościuszko foundation dictionary > kosz|t
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9 платежи
(Статья контракта.)1. Все счета-фактуры подлежат оплате без каких-либо скидок в фунтах стерлингов в течение 28 дней с даты подписания Контракта [или на дату подписания или до наступления даты, указанной в контракте] в помещении Компании, указанном в счете-фактуре, и Покупатель ни при каких обстоятельствах не вправе производить отчисления или удержания из платежа по какой-либо причине. — 1. All invoices are payable without discount of any kind in pounds sterling within 28 days of the date of [or on or before the date stated on] the Company's invoice at the Company's premises stated on the invoice and in no circumstances shall the Customer be entitled to make any deduction or withhold payment for any reason at all.
2. Срок платежа имеет существенное значение для контракта. Без ущемления любых других прав Компании, если Покупатель не оплачивает цену по счету-фактуре в надлежащий срок, Покупателю не предоставляется скидка, указанная в счете-фактуре [и он платит проценты по любой просроченной сумме, которые начисляются с установленной даты платежа до даты фактического производства платежа (до вынесения судебного решения или после него) каждый день по ставке 4% годовых сверх базовой ставки, которая время от времени указывается ООО Банком ] и Покупатель возмещает Компании все издержки и расходы (включая судебные издержки), произведенные при взимании любой просроченной суммы. — 2. Time for payment shall be of the essence of the Contract. Without prejudice to any other rights of the Company if the Customer fails to pay the invoice price by the due date the Customer shall not be allowed any discount given in the invoice [and shall pay interest on any overdue amount from the date of which payment was due to that on which it is made (whether before or after judgement) on a daily basis at a rate of 4% p.a. over the base rate from time to time quoted by the Bank p.l.c.] and reimburse to the Company all costs and expenses (including legal costs) incurred in the collection of any overdue amount.
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10 balance sheet
Fina financial report stating the total assets, liabilities, and owners’ equity of an organization at a given date, usually the last day of the accounting period. The debit side of the balance sheet states assets, while the credit side states liabilities and equity, and the two sides must be equal, or balance.EXAMPLEAssets include cash in hand and cash anticipated (receivables), inventories of supplies and materials, properties, facilities, equipment, and whatever else the company uses to conduct business. Assets also need to reflect depreciation in the value of equipment such as machinery that has a limited expected useful life.Liabilities include pending payments to suppliers and creditors, outstanding current and long-term debts, taxes, interest payments, and other unpaid expenses that the company has incurred.Subtracting the value of aggregate liabilities from the value of aggregate assets reveals the value of owners’ equity. Ideally, it should be positive. Owners’ equity consists of capital invested by owners over the years and profits (net income) or internally generated capital, which is referred to as “retained earnings”; these are funds to be used in future operations.As an example: -
11 borrowing costs
Finexpenses, for example, interest payments, incurred from taking out a loan or any other form of borrowing. In the United States, such costs are included in the total cost of the asset whereas in the United Kingdom, and in International Accounting Standards, this is optional.
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