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1 production assets
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2 production
output; production; produit; sortie* -
3 freeze
∎ the river has frozen la rivière est prise ou a gelé;∎ the earth had frozen hard la terre avait gelé;∎ the mud/food had frozen solid la boue/nourriture avait gelé;∎ to freeze to death mourir de froid;∎ we'll freeze if you open the window! nous allons geler si vous ouvrez la fenêtre!∎ (everybody) freeze! que personne ne bouge!;∎ she froze (in her tracks) elle est restée figée sur place;∎ her blood froze son sang se figea ou se glaça dans ses veines;∎ the smile froze on his lips le sourire se figea sur ses lèvres(a) (water) geler, congeler; (food) congeler; (at very low temperatures) surgeler; Medicine (blood, human tissue) congeler;∎ figurative she froze them with a look d'un regard elle les glaça sur place;∎ to be frozen to death mourir de froid∎ freeze it! arrêtez l'image!3 nounMeteorology gel m; Economics & Finance (of credit, wages) gel m, blocage m; (of currency, prices, assets) gel m;∎ we're in for another big freeze Meteorology il va y avoir une période de très grand froid; Economics il va y avoir une crise économique;∎ they called for a freeze in the production of nuclear weapons ils ont appelé à un gel de la production d'armes nucléaires;∎ pay freeze gel m ou blocage m des salairesgeler(a) (turn to ice) geler -
4 capital
∎ to live on one's capital vivre sur son capitalcapital account compte m de capitaux;capital accumulation accumulation f de capital;capital adequacy ratio ratio m Cooke;capital allowances déductions f pl (fiscales) sur frais d'établissement;capital asset pricing model modèle m d'évaluation des actifs;capital assets actif m immobilisé, immobilisations f pl corporelles;capital bond obligation f à coupon zéro;capital budget budget m des investissements;capital budgeting gestion f des investissements;capital charge intérêt m des capitaux (investis);capital clause (in memorandum of association) constitution f du capital social;capital contribution apport m de capitaux;capital cost coût m du capital;ACCOUNTANCY capital employed capital engagé, capitaux permanents;capital equipment biens m pl d'équipement, capitaux fixes;capital expenditure mise f de fonds, investissements m pl (en immobilisations), dépenses f pl d'équipement;capital flight fuite f des capitaux;capital gains plus-value f;capital gains distribution distribution f des plus-values;capital gains tax impôt m sur les plus-values;capital goods biens d'équipement ou capitaux ou production;capital goods market marché m d'équipement;capital grant subvention f en capitalcapital growth croissance m du capital;capital income revenu m du capital;capital inflow afflux m de capitaux ou de fonds;capital injection injection f de capital ou de capitaux;capital investment investissement m de capitaux, mise de fonds;ACCOUNTANCY capital items biens capitaux;capital levy prélèvement m sur le capital;capital loss moins-value f, perte f en capitaux;capital market marché financier ou des capitaux;capital movements mouvements m pl des capitaux;capital outlay dépenses en capital;capital profits plus-value;capital project evaluation étude f de projet d'investissement;capital reserves profits m mis en réserve, réserves f non distribuées;ACCOUNTANCY capital and reserves capitaux propres;capital share part f sociale;STOCK EXCHANGE capital shares actions f pl de capitalisation;capital shortfall manque m de capitaux;capital stock capital social, capital-actions m, fonds propres;capital structure structure f financière;capital tax impôt m sur le capital;capital transaction opération f en capital;capital transfer tax droits m pl de mutation;capital turnover rotation f des capitauxcapital letter lettre f majusculeCapital gains tax is not a big issue for most people, as few people surpass the CGT allowance each year. In the 1999/2000 tax year, the individual CGT threshold, which applies to children as well as adults, is £6,800. This means a couple would have to realise gains from the sale of investments of more than £14,200 to save tax by putting some of their assets in their child's name.
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5 surplus
1 noun(a) (of product, stock, commodity) surplus m, excédent m;∎ EU grain surpluses excédents de céréales de l'UE;∎ Japan's trade surplus l'excédent commercial du Japon(b) ACCOUNTANCY plus-value f;∎ surplus of assets over liablilities excédent m de l'actif sur le passifen surplus, excédentaire;∎ they export their surplus agricultural produce ils exportent leurs surplus agricolessurplus production production f excédentaire;surplus stock surplus m pl -
6 operating
d'exploitation;∎ the factory has reached full operating capacity l'usine a atteint sa pleine capacité de productionAmerican operating account compte m d'exploitation;operating assets actif m d'exploitation;operating budget budget m d'exploitation;American operating capital capital m d'exploitation ou de roulement;operating cash flow cash-flow m disponible;operating cost charge f opérationnelle;operating costs frais m pl ou coûts m pl d'exploitation;operating costs analysis comptabilité f analytique d'exploitation;operating cycle cycle m d'exploitation;operating deficit déficit m d'exploitation;operating expenses frais d'exploitation;operating free cash flow free cash-flow m opérationnel;operating income résultat m d'exploitation;operating leverage levier m d'exploitation;operating loss perte f d'exploitation;operating margin marge f (nette) d'exploitation;operating monopoly monopole m d'exploitation;operating officer agent m d'exploitation;operating process procédé m de travail;operating profit bénéfice m d'exploitation;operating ratio coefficient m d'exploitation;operating rules règles f pl d'exploitation;operating statement rapport m d'exploitation;operating subsidy subvention f d'exploitation;COMPUTING operating system système m d'exploitation;COMPUTING operating system command commande f système d'exploitation;COMPUTING operating system software logiciel m de système d'exploitation -
7 operating
operating ['ɒpəreɪtɪŋ](costs, methods etc) d'exploitation;∎ the factory has reached full operating capacity l'usine a atteint sa pleine capacité de productionAccountancy operating assets actif m d'exploitation;Accountancy operating budget budget m d'exploitation, budget m de fonctionnement;American operating capital capital m d'exploitation, capital m de roulement;Accountancy operating cash flow cash-flow m disponible;Accountancy operating costs frais mpl ou coûts mpl d'exploitation;Accountancy operating costs analysis comptabilité f analytique d'exploitation;Finance operating deficit déficit m d'exploitation;Accountancy operating expenses frais mpl d'exploitation;operating income produits mpl d'exploitation;operating instructions mode m d'emploi;Finance operating leverage levier m d'exploitation;Accountancy & Finance operating loss perte f d'exploitation;Accountancy operating margin marge f (nette) d'exploitation;Accountancy & Finance operating profit bénéfice m d'exploitation;Accountancy operating ratio coefficient m ou ratio m d'exploitation;American operating room salle f d'opération;Finance operating statement compte m ou rapport m d'exploitation;Computing operating system système m d'exploitation;operating table table f d'opération;British operating theatre salle f d'opération
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