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1 затраты на подготовительные операции
preparation expenses4000 полезных слов и выражений > затраты на подготовительные операции
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2 затраты на подготовительные операции
1) Economy: preparation expenses2) Quality control: set-up costsУниверсальный русско-английский словарь > затраты на подготовительные операции
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3 расходы на подготовительные работы
Economy: preparation expensesУниверсальный русско-английский словарь > расходы на подготовительные работы
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4 Abrechnung
f1. nur Sg.; (Abzug) deduction; nach Abrechnung der Unkosten after deducting expenses; in Abrechnung bringen / kommen Amtsspr. deduct ( oder take s.th. in part payment) / be deducted2. WIRTS. (Schlussrechnung) settlement of accounts; (Rechnung) account; (Abrechnen) accounting, invoicing, Am. billing; (an der Börse) contract note; einen Betrag in Abrechnung bringen debit ( oder credit) a sum; Abrechnung mit Stichtag 31. März statement (of account) up to 31 March, settlement to be made by 31 March; laut Abrechnung as per account rendered* * *die Abrechnungstatement; reckoning; balancing; liquidation; clearing; tally; payoff; settlement* * *Ạb|rech|nungf1) (= Aufstellung) statement (über +acc for); (= Rechnung) bill, invoice; (= das Kassemachen) cashing up; (fig = Rache) revengewie viel mussten Sie ausgeben? – ich bin gerade dabei, die Abrechnung zu machen or ich bin gerade bei der Abrechnung — how much did you have to spend? – I'm just working it out now
bei der Abrechnung der Konten — when the accounts are/were being balanced
er muss noch die ganzen Abrechnungen machen — he still has to do all the accounts or the bookwork
der Tag der Abrechnung (fig) — the day of reckoning
2) (= Abzug) deductionnach Abrechnung von — after the deduction of
folgende Beträge kommen in Abrechnung (form) — the following sums are to be deducted
* * *(the settling of debts etc.) reckoning* * *Ab·rech·nungf1. (Erstellung der Rechnung) calculation [or preparation] of a bill [or an invoice]ich bin gerade bei der \Abrechnung für den Kunden I'm just adding up the bill for the customerdie \Abrechnung machen [o vornehmen] to prepare [or calculate] [or add up] the bill [or invoice]wie viel mussten Sie ausgeben? — ich bin gerade dabei, die \Abrechnung zu machen how much did you have to spend? — I'm just working it out2. (Aufstellung) list, itemized bill3. (Rache) revenge, pay offder Tag der \Abrechnung the day of reckoningendlich war die Stunde der \Abrechnung gekommen the time for revenge had finally come4. (Abzug)\Abrechnung von Skonto discountetw in \Abrechnung bringen (geh) to deduct sth from sth* * *1) (Schlussrechnung) cashing up no art.die Kellnerin machte die Abrechnung — the waitress was cashing up
3) (Vergeltung) reckoning4) (Abzug) deduction* * *nach Abrechnung der Unkosten after deducting expenses;2. WIRTSCH (Schlussrechnung) settlement of accounts; (Rechnung) account; (Abrechnen) accounting, invoicing, US billing; (an der Börse) contract note;einen Betrag in Abrechnung bringen debit ( oder credit) a sum;Abrechnung mit Stichtag 31. März statement (of account) up to 31 March, settlement to be made by 31 March;laut Abrechnung as per account rendered3. fig (Vergeltung) requital;Tag der Abrechnung day of reckoning* * *1) (Schlussrechnung) cashing up no art.3) (Vergeltung) reckoning4) (Abzug) deduction* * *f.accounting n.deduction n.liquidation n.payoff n. -
5 Aufwand
Aufwand m 1. FIN expense (Finanzbuchhaltung); 2. GEN, RW, STEUER expense; 3. WIWI cost, expenditure • als Aufwand in der Gewinn- und Verlustrechnung verbuchen BANK, RW charge to the profit and loss account • als Aufwand verbucht RW expensed • als Aufwand verrechnen RW charge against the operations of an accounting period, charge as present operating cost, charge as an expense* * *m 1. < Finanz> Finanzbuchhaltung expense; 2. <Geschäft, Rechnung, Steuer> expense; 3. <Vw> cost, expenditure ■ als Aufwand verbucht < Rechnung> expensed ■ als Aufwand verrechnen < Rechnung> charge against the operations of an accounting period, charge as present operating cost, charge as an expense* * *Aufwand
expenditure, expense, outlay, cost[s], (Luxus) extravagance, luxury;
• ohne Aufwand without circumstance (any great outlay);
• aktivierungspflichtiger Aufwand capital expenditure;
• außerordentlicher Aufwand sundry expenditure;
• betriebsfremder Aufwand non-operating expenses, income deductions;
• bürokratischer Aufwand bureaucratic expenditure;
• erfolgswirksamer Aufwand revenue expenditure;
• großer Aufwand large expenditure;
• großer technischer Aufwand major engineering;
• kapitalisierter Aufwand capitalized expenses;
• an der Grenze der Wirtschaftlichkeit liegender Aufwand marginal costs;
• neutraler Aufwand (Bilanz) other (income) deductions;
• ruinöser Aufwand ruinous expenditure;
• sonstiger Aufwand (Bilanz) other charges;
• übermäßiger Aufwand extravagant expenses;
• unnützer Aufwand waste;
• zukünftiger future expense;
• zusammengefasster Aufwand pool of expenditure;
• Aufwand an Arbeitskraft consumption of labo(u)r power;
• Aufwand für das Erziehungswesen education expenditure;
• Aufwand der Gemeinden local expenditure (US);
• Aufwand der öffentlichen Hand government spending;
• Aufwand für eine Hausangestellte cost of domestic services;
• Aufwand für Nettoeinkünfte net revenue expenditure;
• Aufwand-Nutzen input-output;
• Aufwand vor Produktionsaufnahme preparation expense;
• Aufwand für die Raumfahrt space outlays;
• Aufwand für Steuern von Einkommen, Ertrag und Vermögen expenditure for taxes on income, earnings and property;
• Aufwand für Wertpapierbesitz security expense;
• Aufwand der gewerblichen Wirtschaft für Bauleistungen non-residential building outlay;
• unnützer Aufwand an Zeit waste of time;
• über Aufwand abrechnen to expense;
• großen Aufwand treiben to live in state (at rack and manger), to spend a great deal;
• keinen Aufwand treiben to live in a small way;
• unnützen Aufwand treiben to throw (fling) one’s money away. -
6 Etat
Etat m 1. FIN estimates; 2. RW budget, expense budget; 3. V&M account • Etat aufstellen FIN, GEN, WIWI budget* * *m 1. < Finanz> estimates; 2. < Rechnung> budget, expense budget; 3. <V&M> account ■ Etat aufstellen <Finanz, Geschäft, Vw> budget* * *Etat
budget, estimates, supplies;
• außer Etat extra-budgetary;
• in den Etat eingestellt, im Etat vorgesehen provided for in the budget, budgeted;
• zum (nicht zum) ordentlichen Etat gehörig above (below) the line (Br.);
• den Produktionsschwankungen angepasster Etat variable budget;
• für mehrere Jahre aufgestellter (festgelegter) Etat fixed budget;
• ausgeglichener Etat balanced budget;
• ausgeweiteter Etat expansionary budget;
• außerordentlicher Etat extraordinary (double) budget;
• mit Wahlgeschenken belasteter Etat give-away budget;
• beweglicher Etat supplies-approved budget;
• bewilligter Etat supplies (Br.);
• elastischer Etat flexible budget;
• für mehrere Jahre festgesetzter Etat fixed budget;
• durch regelmäßige Einnahmen gedeckter Etat balanced budget;
• genehmigter Etat approved budget;
• Ist-Etat performance (program(me)) budget;
• knapper Etat tight budget;
• leichtgewichtiger Etat easy budget;
• leistungsabhängiger Etat performance budget;
• normaler Etat business-as-usual budget;
• ordentlicher Etat ordinary budget;
• städtischer Etat city budget;
• starrer Etat static budget;
• unausgeglichener Etat adverse (unbalanced) budget;
• unzureichender Etat shoestring budget;
• veränderlicher Etat sliding budget;
• veranschlagter Etat estimates, proposed budget;
• vorläufiger Etat tentative budget;
• Etat der Europäischen Gemeinschaft Community (EEC) budget;
• Etats der öffentlichen Hände public-sector budgets;
• gesamten Etat ablehnen to throw out the whole budget;
• Etat anreichern (auffüllen) to fatten a budget;
• Etat aufstellen to draw up (prepare) the budget, to make a statement (budget), to prepare (make up) the Estimates (Br.);
• regelrechten Etat aufstellen und danach leben to keep an actual budget;
• Etat ausgleichen to balane the budget;
• Etat wieder ausgleichen to set the budget on its feet again;
• Etat beraten to debate on the budget;
• Etat beschneiden to prune a budget;
• Etat bewilligen to vote the appropriation (supplies);
• aus dem städtischen Etat bezahlen to pay out of the town’s funds;
• ganzen Etat durcheinander bringen to throw a budget out of gear;
• Etat einbringen to introduce (present) the budget, to bring in the Estimates (Br.);
• angespannten Etat entlasten to ease the stress on the budget;
• Etat festsetzen to fix the budget;
• Etat genehmigen to vote the appropriation (the budget, the Estimates, Br.);
• Etat ausgeglichen halten to keep the budget in line;
• übersetzten Etat kürzen to trim fat from one’s budget;
• mit einem knappen Etat auskommen müssen to run a tight budget, to work on a shoestring budget;
• Etat auf Streichungsmöglichkeiten überprüfen to scan a budget for possible cutbacks;
• Etat überschreiten to exceed (break) one’s budget, to exceed one’s estimate;
• festgesetzten Etat nicht überschreiten, seinen Etat nicht überziehen to hold the budget line, to live within one’s budget;
• seinen Etat vergrößern to increase one’s expenses;
• in einem Etat verstecken to bury in a budget;
• Etat verwalten to have charge of a budget;
• Etat vorlegen to introduce (present) the budget, to bring in the Estimates (Br.);
• Etat zurückführen to rein back a budget;
• Etat zusammenstreichen to slash a budget;
• Etatabstrich budget cut;
• Etatabweichung budget variance;
• Etatänderung budget changes;
• Etatanforderung budget request;
• Etatanforderungen beschneiden to prune budget requests;
• Etatannahme budget grant;
• Etatansatz draft budget, budget estimates;
• in die Zukunft projektierter Etatansatz forward-projection budget;
• Etatansatz zurückführen to rein back a budget;
• Etatansätze nicht erreichen to fall below budget figures;
• Etatanteil slice of a budget;
• nicht verbrauchte Etatanteile continuing appropriation;
• Etataufschlüsselung breakdown of a budget;
• Etataufstellung making up (preparation of) a budget;
• Etatausgleich budgetary balance, balancing of the budget, budget balancing (equilibrium, Br.);
• Etataussichten budget outlook;
• Etatausweitung budget busting;
• Etatbedürfnisse budget[ary] needs;
• beträchtliche Etatbelastung heavy burden on the budget;
• Etatberatung budget debate (session, trading, US), budgetary negotiations;
• Etatbeschränkungen budgetary restraints;
• Etatbewilligung budget grant;
• monatliche Etatbewilligung monthly supply vote.
anknabbern, Etat
to eat away at the budget.
zusammenstreichen, Etat
to slash a budget;
• bereitgestellte Haushaltsmittel drastisch zusammenstreichen to slash appropriations. -
7 aerarius
aerārĭus, a, um, adj. [aes].I.That pertains to or is made of copper, bronze, etc.:II.aerarium metallum,
a copper-mine, Vitr. 7, 9; Plin. 33, 5, 26, § 86;fornaces,
smelting-furnaces, id. 11, 36, 42, § 119:fabrica,
the preparation of copper, id. 7, 56, 57, § 197 faber, a coppersmith, id. 34, 8, 19, 6, § 61 (also aerarius alone; v. below).—Of or pertaining to money:1.propter aerariam rationem non satis erat in tabulis inspexisse quantum deberetur,
on account of the standard of coin, Cic. Quint. 4:hinc dicuntur milites aerarii, ab aere quod stipendia facerent,
Varr. L. L. 5, § 181 Müll.: tribunus, who superintended disbursements of the public treasury: aerarii tribuni a tribuendo aere sunt appellati, Paul. ex Fest. p. 2 Müll.;or, acc. to Varr.: ab eo, quibus attributa erat pecunia, ut militi reddant, tribuni aerarii dicti,
Varr. L. L. 5, § 181 Müll.; v. tribunus.—Hence, subst.: aerārĭus, i, m.(Sc. faber.) One who works in copper, etc., a coppersmith:2.in aerariorum officinis,
Plin. 16, 6, 8, § 23:aerariorum marculi,
Mart. 12, 57, 6; so Inscr. Orell. 4140.—(Sc. civis.) A citizen of the lowest class, who paid only a poll-tax (aera pendebat), and had no right of voting. Other citizens, upon the commission of great crimes, were degraded by the censors into this class, and deprived of all previous dignities. (Cf. Gell. 4, 12 and 29; Drak. ad Liv. 24, 18, 6;B.Smith's Dict. Antiq., and Nieb. Röm. Gesch. 2, 63 and 452.) Referre aliquem in aerarios,
Cic. Clu. 43. eximere aliquem ex aerariis, id. de Or. 2, 66 ext.; Liv. 24, 18:omnes, quos senatu moverunt, quibusque equos ademerunt (censores) aerarios fecerunt et tribu moverunt,
id. 42, 10 al. —aerārĭa, ae, f.1.(Sc. fodina, like argentaria and ferraria, Liv. 34, 21:2.auraria,
Tac. A. 6, 19 al.) A mine:multis locis apud eos (sc. Aquitanos) aerariae structuraeque sunt,
Caes. B. G. 3, 21 Herz. —(Sc. officina.) A smelting or refining house, Varr. L. L. 8, 33.—3.(Sc. fornax.) A smelting-furnace, Plin. 34, 13, 33, § 128.—C.aerārĭum, i, n. (sc. stabulum), the place in the temple of Saturn at Rome, where the public treasure was kept, the treasury: to tamieion, to koinon: Aerarium sane populus Romanus in aede Saturni habuit, Paul. ex Fest. p. 2 Müll.; cf. Plin. Pan. 92:referre pecuniam in aerarium,
Cic. Agr. 2, 27 (for which deferre is often used in Liv. q.v.):dare alicui pecuniam ex aerario,
id. Verr. 2, 3, 70.—Also for the public treasure or finances:C. Gracchus, cum largitiones maximas fecisset et effudisset aerarium,
Cic. Tusc. 3, 20, 48, Nep. Arist. 3, 1; id. Att. 8.—In the time of the emperors the aerarium (public treasure) was distinguished from fiscus (the wealth of the emperor):bona Sejani ablata aerario, ut in fisco cogerentur,
Tac. A. 6, 2; Plin. Pan. 36, Suet. Vesp. 16;v. fiscus. In the treasury the public archives were kept: factum senatus consultum, ne decreta patrum ante diem decimum ad aerarium deferrentur,
Tac. A. 3, 51; cf. id. ib. 13, 28; Suet. Aug. 94; id. Caes. 28;and also the standards: signa ex aerario prompta,
Liv. 4, 22.—The Quaestores aerarii (under Augustus and his immediate successors the Praetores) presided over the aerarium, with whom the Tribuni aerarii were associated as assistants; cf.Quaestor and Tribunus.—The aerarium contained also a fund, established after the invasion of Gaul, and augmented by the immense booty acquired in the wars with Carthage, Macedonia, Corinth, etc., as well as by the tribute of the manumissi, which could be used only in cases of extreme public necessity, hence with the epithet sanctius,
Caes. B. C. 1, 24:aurum vicesimarium, quod in sanctiore aerario ad ultimos casus servaretur, promi placuit,
Liv. 27, 10; cf. Cic. Att. 7, 21; id. Verr. 2, 4, 63 (of the Syracusans). Hence trop., Quint. 10, 3, 3:aerarium militare, destined by Aug. for defraying the expenses of war,
Tac. A. 1, 78; Suet. Aug. 49; Plin. Pan. 92, 1.
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