-
1 allowance
allowance [əˈlaʊəns]a. ( = money given to sb) allocation f ; (for lodgings, food) indemnité f ; ( = alimony) pension f alimentaire ; ( = food) ration f ; ( = pocket money) argent m de poche• his father gives him an allowance of £500 per month son père lui verse 500 livres par moisb. ( = discount) réduction fc. you must learn to make allowances ( = concessions) il faut savoir faire la part des choses• to make allowances for sb ( = excuse) se montrer indulgent envers qn• to make allowances for sth ( = allow for) tenir compte de qch* * *[ə'laʊəns]1) ( grant) gen, Administration allocation f; ( from employer) indemnité f2) ( tax) abattement m fiscal3) ( spending money) ( for child) argent m de poche; ( for student) argent m (pour vivre); (from trust, guardian) rente f4) ( entitlement)6) ( concession) -
2 allowance
allowance [ə'laʊəns](a) Administration (grant) allocation f; Finance (for housing, travel, food) indemnité f; Law (alimony) pension f alimentaire; (for student → from state) bourse f; (→ from parents) pension f alimentaire; (pension) pension f; (income, salary) revenu m, appointements mpl;∎ his parents give him a monthly allowance of £100 ses parents lui versent une mensualité de 100 livres;∎ he gets a monthly allowance of £300 il touche 300 livres par mois;∎ she makes an allowance of £1,000 a year to her nephew elle verse une rente ou une pension de 1000 livres par an à son neveu;∎ rent allowance allocation f (de) logement∎ (free) baggage or luggage allowance (on plane, coach etc) bagages mpl en franchise;∎ there is an allowance of one item of luggage per passenger chaque passager a droit à un bagage;∎ what's the duty-free allowance? qu'est-ce qu'on a droit de ramener hors taxe?;∎ Sport time allowance concession m de temps∎ to make allowances for sb être indulgent avec qn;∎ to make allowance or allowances for sth tenir compte de qch, prendre qch en considération;∎ we must make allowance or allowances for the children's age il faut tenir compte de ou il ne faut pas oublier l'âge des enfants;∎ you have to make allowances for inflation il faut faire la part de l'inflation;∎ some allowance must be made for shrinkage il faut tenir compte du rétrécissement -
3 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.
-
4 capital
capital ['kæpɪtəl]1 noun∎ the financial capital of the world la capitale financière du monde∎ write in capitals écrivez en (lettres) majuscules ou en capitales(c) (UNCOUNT) Economics & Finance (funds) capital m, capitaux mpl, fonds mpl; (funds and assets) capital m (en espèces et en nature);∎ to raise capital réunir des capitaux;∎ capital invested, outlay of capital mise f de fonds;∎ capital and labour capital et main-d'œuvre;∎ to try and make capital out of a situation essayer de tirer profit ou parti d'une situation(a) (chief, primary) capital, principal;∎ it's of capital importance c'est d'une importance capitale, c'est de la plus haute importance(c) (upper case) majuscule;∎ capital D D majuscule;∎ in capital letters en majuscules, en capitales;∎ he's an idiot with a capital "I" c'est un imbécile avec un grand "I"Finance de capital►► Finance capital account compte m de capitaux;Finance capital allowances amortissements mpl admis par le fisc;Finance capital asset pricing model modèle m d'évaluation des actifs;Finance capital assets actif m immobilisé, immobilisations fpl;Finance capital bond obligation f à coupon zéro;Finance capital budget budget m d'investissement;capital charge intérêt m des capitaux (investis);capital city capitale f;Finance capital clause (in memorandum of association) constitution f du capital social;Finance capital contribution apport m en capital, dotation f en capital, apport de capitaux;Accountancy capital employed capital m engagé, capitaux mpl pemanents;Finance & Accountancy capital equipment biens mpl d'équipement, capitaux fixes;Finance capital expenditure (UNCOUNT) mise f de fonds, investissements mpl (en immobilisations), dépenses fpl d'équipement;Finance capital gains plus-value f;Finance capital gains distribution distribution f de plus-values;Finance capital gains tax impôt m sur les plus-values;Finance capital goods biens mpl d'équipement ou d'investissement;Finance capital goods market marché m d'équipement;capital grants subventions fpl en capital;Finance capital growth croissance m du capital;Finance capital income revenu m du capital;Finance capital injection injection f de capital, injection f de capitaux;Finance capital investment mise f de fonds;Finance capital items biens capitaux;Finance capital levy impôt m ou prélèvement m sur le capital;Finance capital loss moins-value f;Finance capital market marché m des capitaux;Law capital offence crime m passible de la peine de mort;Finance capital outlay dépenses fpl en capital;Finance capital profits plus-value f;Law capital punishment peine f capitale, peine f de mort;Capital Radio = station de radio indépendante de Londres spécialisée dans les variétés;Finance capital reserves profits mpl mis en réserve, réserves fpl non distribuées;Finance capital share part f sociale;Finance capital sum capital m;Finance capital tax impôt m sur le capital;Finance capital turnover rotation f des capitaux -
5 allowance
1 ( grant) gen, Soc Admin allocation f ; ( from employer) indemnité f ; clothing/travel allowance indemnité f vestimentaire/de transport ; mileage allowance ≈ indemnité f kilométrique ;2 Tax abattement m fiscal ; single person's allowance abattement m pour personnes seules ; personal allowances abattements sur l'impôt ;3 ( spending money) ( for child) argent m de poche ; ( for spouse) argent m (pour les dépenses courantes) ; (for student, teenager) argent m (pour vivre) ; ( from trust) rente f ; she has an allowance of £5,000 a year from her parents ses parents lui versent une pension de 5 000 livres sterling par an ;4 ( entitlement) your baggage allowance is 40 kgs vous avez droit à 40 kg de bagages ; what is my duty-free allowance? à quelle quantité de marchandises hors taxe ai-je droit? ;5 Comm ( discount) rabais m ; US ( trade-in payment) reprise f ; to give sb a 10% allowance accorder un rabais de 10% à qn ;6 ( concession) to make allowance(s) for tenir compte de [inflation, growth, variations] ; to make allowance(s) for sb essayer de comprendre qn.
См. также в других словарях:
income tax allowances — Allowances that may be deducted from a taxpayer s gross income before calculating the liability to income tax. Every individual who is a UK resident is entitled to a personal allowance, the level of which will depend on his or her age (see age… … Accounting dictionary
income tax allowances — Allowances that may be deducted from a taxpayer s gross income before calculating the liability to income tax Every individual who is a UK resident is entitled to a personal allowance, the level of which will depend on his or her age (see age… … Big dictionary of business and management
Tax — Taxation An aspect of fiscal policy … Wikipedia
tax relief — A deduction from a taxable amount, usually given by statute. In the UK, income tax reliefs are given in respect of income from tax exempt sources (e.g. ISAs), as well as tax deductible expenses, personal allowances, tax credits, and gift aid. See … Accounting dictionary
tax allowance — See: capital allowances, income tax allowances, personal allowance See also: tax relief … Accounting dictionary
Tax forms in the United States — are used by taxpayers and tax exempt organizations to report financial information to the Internal Revenue Service (IRS). They are used to report income and calculate taxes owed to the government of the United States. TOC Federal tax forms 990… … Wikipedia
Tax system in China — Taxes provide the most important revenue source for the Government of the People s Republic of China. As the most important source of fiscal revenue, tax is a key economic player of macro economic regulation, and greatly affects China s economic… … Wikipedia
tax written down value — For capital allowances purposes, the balance of expenditure in respect of which capital allowances have not yet been claimed. Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 … Law dictionary
Tax and NIC charges on Company Cars — Under income tax legislation, the tax payable by an individual on a company car is assessed on 35% of the new price list up to a maximum of ₤80,000. Where the employee s business mileage is over 18,000 miles, this figure can be reduced by two… … Law dictionary
tax shelter — ☆ tax shelter n. any financial investment made in order to acquire expenses, depreciation allowances, etc. or to defer income, as in an IRA or Keogh plan, so as to reduce one s income tax … English World dictionary
Tax deduction — This article is about the deduction of expenses for the purpose of calculating taxable income. For tax deducted at source, see Withholding tax. Taxation An aspect of fiscal policy … Wikipedia