-
61 Etatüberschuss
Etatüberschuss
[unappropriated] budget surplus, carryover funds -
62 Firmen
Firmen, angeschlossene
member firms;
• Firmen fusionieren (miteinander verschmelzen, zusammenschließen) to consolidate firms (business companies);
• Firmenabsatz company sales, sales effort of a company;
• Firmenabschreibung corporate depreciation (US);
• Firmenakten company files;
• Firmenaktien company stock;
• Firmenaktiven assets;
• Firmenänderung change of trade name (style);
• Firmenangabe business (trade) name;
• Firmenangehöriger servant of a company, company official (employee, man);
• Firmenangelegenheit corporate business (US);
• Firmenangestellter company’s servant (official), employee, company man (servant);
• unmittelbar mit den leitenden Firmenangestellten verhandeln to deal directly with the senior corporate officers;
• Firmenanschluss (telecom.) subscriber firm;
• Firmenanschrift company (business) address;
• Firmenanteil share in a business, business (partnership) interest;
• Firmenanwalt company lawyer;
• Firmenanwerber company recruiter;
• Firmenarchiv company archives, records of a corporation (US);
• Firmenaufdruck (Brief) letterhead;
• Firmenauflösung dissolution of partnership;
• Firmenaufwand corporate expenditure (US);
• Firmenaufwendungen corporate spending (US);
• Firmenausschuss business committee;
• Firmenaustritt withdrawal of a partner;
• Firmenausweis company-identification card;
• Firmenbankrott bankruptcy of a firm, company (firm’s) bankruptcy;
• Hilfsmaßnahmen für einen Firmenbankrott einleiten to rescue a bankrupt company;
• Firmenbesitzer proprietor of a firm;
• Firmenbesprechung company meeting;
• Firmenbesteuerung company taxation;
• Firmenbeteiligung firm’s participation;
• Firmenbevollmächtigter company’s nominee;
• Firmenbewertung business evaluation, corporate analysis (US);
• Firmenbezeichnung firm (business, trade) name, style;
• Firmenbilanz partnership (company) balance sheet, company statement;
• Firmenbriefbogen company stationery;
• Firmenbriefkopf business letterhead;
• Firmenbuchführung partnership (company) accounts, enterprise accounting;
• Firmenbuchhaltung company bookkeeping;
• Firmenbudget business budget;
• Firmenchef principal of a firm, company president;
• Firmendarlehn partnership (company) loan;
• Firmendepot commercial deposit;
• Firmendisziplin discipline in a company;
• Firmeneigenschaft status of a firm;
• Firmeneigentum company (corporate, US) ownership, company assets, corporate assets (property) (US);
• Firmeneigentümer company owner;
• Firmeneindruck corner card;
• alle Firmeneinnahmen auf ein Konto einzahlen to pay in all one’s trading credits in an account;
• Firmeneintragung registration of a company;
• Firmenelite corporate elite (US);
• Firmenentwicklung corporate development (US);
• Firmenerfolg company’s success;
• Firmenerfordernisse corporate requirements (US);
• Firmenerwerb company buying;
• Firmenerzeugnis manufacturer’s product;
• Firmenfahrzeug company car;
• Firmenfinanzen company (corporation, corporate, US) finances;
• Firmenflugzeug business aircraft (airplane), company plane, corporate aircraft (US);
• Firmenforderung (Bilanz) debt owed to us;
• Firmengarantie company’s guarantee, guarantee in a firm’s name;
• Firmengebäude business premises;
• unbefugter Firmengebrauch improper use of a firm’s name;
• Firmengelände company property (premises);
• Firmengeschäfte im erforderlichen Ausmaß einstweilig weiterführen to carry on the company’s business so far as is necessary;
• Firmengeschichte company (case) history;
• Firmengewinn company’s surplus, corporate profit (US);
• Firmengläubiger creditor of a firm (partnership), company (partnership) creditor;
• Firmengröße company size;
• Firmengründer founder (promoter) of a business, company’s founder;
• professioneller Firmengründer company promoter;
• Firmengrundstück partnership land;
• Firmengründung company promotion, organization of a business;
• Firmengruppe group of companies;
• Firmenhaftung partnership (corporate, US) liability, liability of a firm;
• Firmenhauptquartier corporate headquarters (US);
• Firmenimage business (corporate, US) image;
• Firmenindossament indorsement of a firm;
• Firmeninhaber owner (head) of a firm, company head, principal of a firm, senior partner, proprietor of a business;
• Firmeninsolvenzen company insolvencies, insolvencies of a firm;
• Firmeninventar business inventory;
• Firmeninvestitionen corporate investment (US);
• Firmenjahr company’s financial year;
• Firmenkapital firm’s (a company’s) capital;
• Firmenkollaps corporate failure;
• Firmenkonkurs bankruptcy of a partnership, partnership (corporate, US) bankruptcy;
• Firmenkonsortium consortium of companies;
• Firmenkonto partnership (company, corporate, US) account;
• Firmenkosten corporate expenditure (US);
• Firmenkultur corporate culture;
• Firmenkunde company (trading) customer, business client, corporate client (customer) (US);
• Firmenkundschaft corporate customers (US);
• Firmenleitung management of a firm, company (corporate, US) management;
• Firmenlieferant company supplier;
• Firmenliquidation liquidation of a company;
• außergerichtliche Firmenliquidation creditors’ voluntary winding up;
• Firmenliquidität corporate liquidity (US);
• Firmenlöschung taking a company off the books;
• Firmenmakler (Börse) board man (US);
• Firmenmängel corporate sickness (US);
• Firmenmantel shell;
• Firmenmarke trademark;
• Firmenmitglied senior officer (US);
• Firmenmitteilung company release;
• Firmenmittel company (corporate, US) funds, partnership monies. -
63 angeschlossene
Firmen, angeschlossene
member firms;
• Firmen fusionieren (miteinander verschmelzen, zusammenschließen) to consolidate firms (business companies);
• Firmenabsatz company sales, sales effort of a company;
• Firmenabschreibung corporate depreciation (US);
• Firmenakten company files;
• Firmenaktien company stock;
• Firmenaktiven assets;
• Firmenänderung change of trade name (style);
• Firmenangabe business (trade) name;
• Firmenangehöriger servant of a company, company official (employee, man);
• Firmenangelegenheit corporate business (US);
• Firmenangestellter company’s servant (official), employee, company man (servant);
• unmittelbar mit den leitenden Firmenangestellten verhandeln to deal directly with the senior corporate officers;
• Firmenanschluss (telecom.) subscriber firm;
• Firmenanschrift company (business) address;
• Firmenanteil share in a business, business (partnership) interest;
• Firmenanwalt company lawyer;
• Firmenanwerber company recruiter;
• Firmenarchiv company archives, records of a corporation (US);
• Firmenaufdruck (Brief) letterhead;
• Firmenauflösung dissolution of partnership;
• Firmenaufwand corporate expenditure (US);
• Firmenaufwendungen corporate spending (US);
• Firmenausschuss business committee;
• Firmenaustritt withdrawal of a partner;
• Firmenausweis company-identification card;
• Firmenbankrott bankruptcy of a firm, company (firm’s) bankruptcy;
• Hilfsmaßnahmen für einen Firmenbankrott einleiten to rescue a bankrupt company;
• Firmenbesitzer proprietor of a firm;
• Firmenbesprechung company meeting;
• Firmenbesteuerung company taxation;
• Firmenbeteiligung firm’s participation;
• Firmenbevollmächtigter company’s nominee;
• Firmenbewertung business evaluation, corporate analysis (US);
• Firmenbezeichnung firm (business, trade) name, style;
• Firmenbilanz partnership (company) balance sheet, company statement;
• Firmenbriefbogen company stationery;
• Firmenbriefkopf business letterhead;
• Firmenbuchführung partnership (company) accounts, enterprise accounting;
• Firmenbuchhaltung company bookkeeping;
• Firmenbudget business budget;
• Firmenchef principal of a firm, company president;
• Firmendarlehn partnership (company) loan;
• Firmendepot commercial deposit;
• Firmendisziplin discipline in a company;
• Firmeneigenschaft status of a firm;
• Firmeneigentum company (corporate, US) ownership, company assets, corporate assets (property) (US);
• Firmeneigentümer company owner;
• Firmeneindruck corner card;
• alle Firmeneinnahmen auf ein Konto einzahlen to pay in all one’s trading credits in an account;
• Firmeneintragung registration of a company;
• Firmenelite corporate elite (US);
• Firmenentwicklung corporate development (US);
• Firmenerfolg company’s success;
• Firmenerfordernisse corporate requirements (US);
• Firmenerwerb company buying;
• Firmenerzeugnis manufacturer’s product;
• Firmenfahrzeug company car;
• Firmenfinanzen company (corporation, corporate, US) finances;
• Firmenflugzeug business aircraft (airplane), company plane, corporate aircraft (US);
• Firmenforderung (Bilanz) debt owed to us;
• Firmengarantie company’s guarantee, guarantee in a firm’s name;
• Firmengebäude business premises;
• unbefugter Firmengebrauch improper use of a firm’s name;
• Firmengelände company property (premises);
• Firmengeschäfte im erforderlichen Ausmaß einstweilig weiterführen to carry on the company’s business so far as is necessary;
• Firmengeschichte company (case) history;
• Firmengewinn company’s surplus, corporate profit (US);
• Firmengläubiger creditor of a firm (partnership), company (partnership) creditor;
• Firmengröße company size;
• Firmengründer founder (promoter) of a business, company’s founder;
• professioneller Firmengründer company promoter;
• Firmengrundstück partnership land;
• Firmengründung company promotion, organization of a business;
• Firmengruppe group of companies;
• Firmenhaftung partnership (corporate, US) liability, liability of a firm;
• Firmenhauptquartier corporate headquarters (US);
• Firmenimage business (corporate, US) image;
• Firmenindossament indorsement of a firm;
• Firmeninhaber owner (head) of a firm, company head, principal of a firm, senior partner, proprietor of a business;
• Firmeninsolvenzen company insolvencies, insolvencies of a firm;
• Firmeninventar business inventory;
• Firmeninvestitionen corporate investment (US);
• Firmenjahr company’s financial year;
• Firmenkapital firm’s (a company’s) capital;
• Firmenkollaps corporate failure;
• Firmenkonkurs bankruptcy of a partnership, partnership (corporate, US) bankruptcy;
• Firmenkonsortium consortium of companies;
• Firmenkonto partnership (company, corporate, US) account;
• Firmenkosten corporate expenditure (US);
• Firmenkultur corporate culture;
• Firmenkunde company (trading) customer, business client, corporate client (customer) (US);
• Firmenkundschaft corporate customers (US);
• Firmenleitung management of a firm, company (corporate, US) management;
• Firmenlieferant company supplier;
• Firmenliquidation liquidation of a company;
• außergerichtliche Firmenliquidation creditors’ voluntary winding up;
• Firmenliquidität corporate liquidity (US);
• Firmenlöschung taking a company off the books;
• Firmenmakler (Börse) board man (US);
• Firmenmängel corporate sickness (US);
• Firmenmantel shell;
• Firmenmarke trademark;
• Firmenmitglied senior officer (US);
• Firmenmitteilung company release;
• Firmenmittel company (corporate, US) funds, partnership monies. -
64 zusätzliche für die Masseverteilung zur Verfügung stehende Mittel
zusätzliche für die Masseverteilung zur Verfügung stehende Mittel
surplus estate fundsBusiness german-english dictionary > zusätzliche für die Masseverteilung zur Verfügung stehende Mittel
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65 finansielt overskudd
subst. funds surplus -
66 резервний
військ.reserve, ( held in) reserve; backupрезервний запас — buffer, reserve supply
резервний фонд — emergency funds, surplus fund, reserve, rest
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67 rentabilidad de los recursos totales
• return on the residual surplus• return on total funds• return premiumDiccionario Técnico Español-Inglés > rentabilidad de los recursos totales
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68 резерв для предоставления займов
Banks. Exchanges. Accounting. (Russian-English) > резерв для предоставления займов
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69 saldo
1 balance♦voorbeelden:een nadelig/negatief/passief saldo • a deficitopenstaand saldo • outstanding balancevoldoende saldo op een rekening hebben • have sufficient (funds) in an accounteen batig saldo geven, een saldo opleveren • yield a surplus -
70 appropriation account
Finin trading and nonprofit entities, a record of how the profit/ loss or surplus/deficit has been allocated to distributions, reserves, or funds -
71 Cousteau, Jacques-Yves
SUBJECT AREA: Ports and shipping[br]b. 11 June 1910 Saint-André-de-Cubzac, France[br]French marine explorer who invented the aqualung.[br]He was the son of a country lawyer who became legal advisor and travelling companion to certain rich Americans. At an early age Cousteau acquired a love of travel, of the sea and of cinematography: he made his first film at the age of 13. After an interrupted education he nevertheless passed the difficult entrance examination to the Ecole Navale in Brest, but his naval career was cut short in 1936 by injuries received in a serious motor accident. For his long recuperation he was drafted to Toulon. There he met Philippe Tailliez, a fellow naval officer, and Frédéric Dumas, a champion spearfisher, with whom he formed a long association and began to develop his underwater swimming and photography. He apparently took little part in the Second World War, but under cover he applied his photographic skills to espionage, for which he was awarded the Légion d'honneur after the war.Cousteau sought greater freedom of movement underwater and, with Emile Gagnan, who worked in the laboratory of Air Liquide, he began experimenting to improve portable underwater breathing apparatus. As a result, in 1943 they invented the aqualung. Its simple design and robust construction provided a reliable and low-cost unit and revolutionized scientific and recreational diving. Gagnan shunned publicity, but Cousteau revelled in the new freedom to explore and photograph underwater and exploited the publicity potential to the full.The Undersea Research Group was set up by the French Navy in 1944 and, based in Toulon, it provided Cousteau with the Opportunity to develop underwater exploration and filming techniques and equipment. Its first aims were minesweeping and exploration, but in 1948 Cousteau pioneered an extension to marine archaeology. In 1950 he raised the funds to acquire a surplus US-built minesweeper, which he fitted out to further his quest for exploration and adventure and named Calypso. Cousteau also sought and achieved public acclaim with the publication in 1953 of The Silent World, an account of his submarine observations, illustrated by his own brilliant photography. The book was an immediate success and was translated into twenty-two languages. In 1955 Calypso sailed through the Red Sea and the western Indian Ocean, and the outcome was a film bearing the same title as the book: it won an Oscar and the Palme d'Or at the Cannes film festival. This was his favoured medium for the expression of his ideas and observations, and a stream of films on the same theme kept his name before the public.Cousteau's fame earned him appointment by Prince Rainier as Director of the Oceanographie Institute in Monaco in 1957, a post he held until 1988. With its museum and research centre, it offered Cousteau a useful base for his worldwide activities.In the 1980s Cousteau turned again to technological development. Like others before him, he was concerned to reduce ships' fuel consumption by harnessing wind power. True to form, he raised grants from various sources to fund research and enlisted technical help, namely Lucien Malavard, Professor of Aerodynamics at the Sorbonne. Malavard designed a 44 ft (13.4 m) high non-rotating cylinder, which was fitted onto a catamaran hull, christened Moulin à vent. It was intended that its maiden Atlantic crossing in 1983 should herald a new age in ship propulsion, with large royalties to Cousteau. Unfortunately the vessel was damaged in a storm and limped to the USA under diesel power. A more robust vessel, the Alcyone, was fitted with two "Turbosails" in 1985 and proved successful, with a 40 per cent reduction in fuel consumption. However, oil prices fell, removing the incentive to fit the new device; the lucrative sales did not materialize and Alcyone remained the only vessel with Turbosails, sharing with Calypso Cousteau's voyages of adventure and exploration. In September 1995, Cousteau was among the critics of the decision by the French President Jacques Chirac to resume testing of nuclear explosive devices under the Mururoa atoll in the South Pacific.[br]Principal Honours and DistinctionsLégion d'honneur. Croix de Guerre with Palm. Officier du Mérite Maritime and numerous scientific and artistic awards listed in such directories as Who's Who.Bibliography1953, The Silent World.1972, The Ocean World of Jacques Cousteau, 21 vols.Further ReadingR.Munson, 1991, Cousteau, the Captain and His World, London: Robert Hale (published in the USA 1989).LRD -
72 McKay, Hugh Victor
SUBJECT AREA: Agricultural and food technology[br]b. c. 1866 Drummartin, Victoria, Australiad. 21 May 1926 Australia[br]Australian inventor and manufacturer of harvesting and other agricultural equipment.[br]A farmer's son, at the age of 17 McKay developed modifications to the existing stripper harvester and created a machine that would not only strip the seed from standing corn, but was able to produce a threshed, winnowed and clean sample in one operation. The prototype was produced in 1884 and worked well on the two acres of wheat that had been set aside on the family farm. By arrangement with a Melbourne plough maker, five machines were made and sold for the 1885 season. In 1886 the McKay Harvester Company was formed, with offices at Ballarat, from which the machines, built by various companies, were sold. The business expanded quickly, selling sixty machines in 1888, and eventually rising to the production of nearly 2,000 harvesters in 1905. The name "Sunshine" was given to the harvester, and the "Sun" prefix was to appear on all other implements produced by the company as it diversified its production interests. In 1902 severe drought reduced machinery sales and left 2,000 harvesters unsold. McKay was forced to look to export markets to dispose of his surplus machines. By 1914 a total of 10,000 machines were being exported annually. During the First World War McKay was appointed to the Business Board of the Defence Department. Increases in the scale of production resulted in the company moving to Melbourne, where it was close to the port of entry of raw materials and was able to export the finished article more readily. In 1909 McKay produced one of the first gas-engined harvesters, but its cost prevented it from being more than an experimental prototype. By this time McKay was the largest agricultural machinery manufacturer in the Southern hemisphere, producing a wide range of implements, including binders. In 1916 McKay hired Headlie Taylor, who had developed a machine capable of harvesting fallen crops. The jointly developed machine was a major success, coming as it did in what would otherwise have been a disastrous Australian harvest. Further developments included the "Sun Auto-header" in 1923, the first of the harvesting machines to adopt the "T" configuration to be seen on modern harvesters. The Australian market was expanding fast and a keen rivalry developed between McKay and Massey Harris. Confronted by the tariff regulations with which the Australian Government had protected its indigenous machinery industry since 1906, Massey Harris sold all its Australian assets to the H.V. McKay company in 1930. Twenty-three years later Massey Ferguson acquired the old Sunshine works and was still operating from there in the 1990s.Despite a long-running history of wage disputes with his workforce, McKay established a retiring fund as well as a self-help fund for distressed cases. Before his death he created a charitable trust and requested that some funds should be made available for the "aerial experiments" which were to lead to the establishment of the Flying Doctor Service.[br]Principal Honours and DistinctionsCBE.Further ReadingGraeme Quick and Wesley Buchele, 1978, The Grain Harvesters, American Society of Agricultural Engineers (devotes a chapter to the unique development of harvesting machinery which took place in Australia).AP
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