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1 рахунок вирівнювальних податків
Українсько-англійський юридичний словник > рахунок вирівнювальних податків
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2 счет уравнительных налогов
Русско-английский словарь по экономии > счет уравнительных налогов
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3 igualación contributiva
• tax enforcement• tax equalization• tax equalization accountDiccionario Técnico Español-Inglés > igualación contributiva
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4 igualación fiscal
• tax enforcement• tax equalization• tax equalization account -
5 igualación impositiva
• tax enforcement• tax equalization• tax equalization account -
6 igualación tributaria
• tax enforcement• tax equalization• tax equalization account -
7 cuenta de liquidación de impuestos
• tax enforcement officer• tax equalization account• tax equityDiccionario Técnico Español-Inglés > cuenta de liquidación de impuestos
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8 equivalente contributivo
• tax equalization account• tax equivalent• tax evaderDiccionario Técnico Español-Inglés > equivalente contributivo
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9 equivalente fiscal
• tax equalization account• tax equivalent• tax evader -
10 equivalente impositivo
• tax equalization account• tax equivalent• tax evader -
11 equivalente tributario
• tax equalization account• tax equivalent• tax evader -
12 Steuerausgleichskonto
Steuerausgleichskonto n STEUER tax equalization account* * *n < Steuer> tax equalization account -
13 conto
m ( calcolo) calculationfinance accountin ristorante bill, AE checkconto corrente current account, AE checking accountconto corrente postale Post Office accountconto profitti e perdite profit and loss accountconto vincolato term depositrendere conto di qualcosa account for somethingrendersi conto di qualcosa realize somethingfare conto su qualcuno count on someonetenere conto di qualcosa take something into accountconto alla rovescia countdownper conto mio ( secondo me) in my opinion( da solo) on my ownsapere qualcosa sul conto di qualcuno know something about someonein fin dei conti when all's said and done, after all* * *conto s.m.1 ( calcolo) calculation, reckoning: i conti sono sbagliati, the calculations are wrong; essere bravo nei conti, to be good at figures2 (amm.) account; ( di mastro) ledger account: conto di esercizio, working account; conto di gestione, management account; conto aperto, open account; ( presso negozio) credit account (o amer. charge account); conto spese, expense account; conto retribuzioni, pay account; conto vendite, sales account; conto delle entrate e delle spese, profit and loss account; conto di scoperto, short account; conto terzi, third parties; conto movimenti cassa, receipts and payments account; i conti sono in ordine, the accounts are straight; i conti non tornano, the accounts don't balance; saldare i conti, to settle accounts // in conto deposito, on consignment; conto di ammortamento, sinking fund account // conto perequazione imposte, tax equalization account // revisione dei conti, audit of accounts (o account auditing); revisore dei conti, auditor; Corte dei Conti, Audit Office (o State Auditors' Department) // (econ.): conto titoli, securities account; conto capitale, capital (o stock) account; conto profitti e perdite, profit and loss account (o earnings report o statement of profit and loss o income statement o amer. statement of loss); conto di bilancio, balance sheet account; conto societario, corporate account // (banca): conto del dare, charge account; conto effetti all'incasso, notes receivable account; conto effetti passivi, bills payable; conto effetti attivi, bills receivable; conto clienti, conto creditori, account receivable; conto debitori, debtor account (o account payable); conto creditori e debitori diversi, sundries account3 ( in banca) account: conto bancario, bank account; conto corrente, current (o cheque) account, (amer.) drawing (o checking) account; conto congiunto, joint account; conto bloccato, blocked account; conto cifrato, numbered account; conto scoperto, overdrawn account; conto vincolato, deposit account (o time deposit); conto estero, external account; conto valutario, foreign currency account; conto a tasso fisso, flat-rate account; conto corrente fruttifero, interest-bearing account; estratto conto, statement of account; intestatario di conto corrente, holder of an account (o account holder); intestazione di un conto corrente, account heading; chiudere un conto ( presso una banca), to close an account; ha aperto un conto presso la Lloyd's Bank, he opened an account with Lloyd's Bank; il mio conto è in rosso, my account is in the red; prelevare una somma dal proprio conto corrente; to withdraw a sum of money from one's current account; versare una somma su un conto, to pay a sum of money into an account; accreditare sul conto di qlcu., to credit to s.o.'s account; non mi è ancora stato accreditato in conto, it hasn't been credited to my account yet; addebitare in conto, to debit s.o.'s account // anticipazione in conto corrente, advance by overdraft // conto corrente postale, postal giro account4 ( fattura) bill: il conto, per favore, could I have the bill (o amer. check), please?; il conto è stato salato, the bill was high; ho molti conti in sospeso, da pagare, I've still got a lot of bills to pay // (comm.) conto arretrato, outstanding account // mettere in conto, to charge (s.o.), to put on the bill (of s.o.)5 ( stima, reputazione) esteem, regard: cose, persone di nessuno, poco conto, things (o matters), people of no, of little account; tenere in qualche conto, to treat with respect; tenere qlcu. in poco conto, to hold s.o. in low esteem.◆ FRASEOLOGIA: per conto mio, ( quanto a me) as for me (o as far as I am concerned) // stare per conto proprio, to be on one's own // a buon conto, in any case // in fin dei conti, after all // chiedere informazioni sul conto di qlcu., to ask for information about s.o. // fare i conti in tasca a qlcu., to pry into s.o.'s financial affairs // fare i conti con qlcu., to bring (o to call) s.o. to account: con te farò i conti più tardi, (fam.) I will square things up with you later; un giorno dovrai fare i conti con la giustizia per i tuoi delitti, one day you will be brought to book for your crimes // faccio conto su di te, I'm relying on you; fare conto sull'appoggio di qlcu., to count (o to reckon) on s.o.'s support // fare conto di, ( immaginare) to imagine; ( proporsi) to intend // fare i conti senza l'oste, (fam.) to reckon without one's host // mettere conto, to be worthwhile (o to pay): non mette conto d'arrabbiarsi, it is not worthwhile getting angry; non mette conto di lavorare tanto, it does not pay to work so hard // mettersi per proprio conto, to set up on one's own // regolare i conti con qlcu., (fig.) to balance (o to square) accounts with s.o. // a conti fatti, all things considered (o after all) // alla resa dei conti, at the showdown // rendere conto di qlco., to answer for sthg. (o to account for sthg.) // rendersi conto di qlco., to realize sthg.* * *['konto]1. sm1) (calcolo) calculationil conto, per favore — could I have the bill, please?
pagare o saldare il conto — to pay the bill
far bene/male i propri conti (anche) fig — to get one's sums right/wrong
non aveva fatto i conti con possibili imprevisti — he hadn't allowed for anything unexpected happening
avere un conto in sospeso (con qn) — to have an outstanding account (with sb), fig to have a score to settle (with sb)
3)(stima, considerazione)
di poco/nessun conto — of little/no importancetener conto di qn/qc — to take sb/sth into consideration o account
4)a conti fatti, in fin dei conti — all things considered, when all is said and donebe', in fin dei conti non ha tutti i torti — well, after all, he's quite right
per conto mio — (a mio avviso) in my opinion, as far as I'm concerned, (a nome mio) on my behalf, (da solo) on my own
fare conto che... — (supporre) to suppose that...
fare conto su qn/qc — to rely o depend o count on sb/sth
chiedere conto di qc a qn — to ask sb to give an account o explanation of sth
rendersi conto di qc/che... — to realize sth/that
essere alla resa dei conti... — to come to the day of reckoning
2.* * *['konto]sostantivo maschile1) (calcolo) count, calculationfare il conto di — to work out [ spese]; to count (up) [persone, oggetti]
tenere il conto di qcs. — to keep (a) count of sth.
i -i tornano — (di soldi) that's the right amount; (di oggetti, persone) that's the right number; fig. it all adds up
i -i non tornano — fig. it doesn't add up
2) amm.fare i -i — (a fine giornata) to cash up
3) (somma da pagare) amount; (fattura) bill, check AE, tab AEmettere qcs. sul conto di qcn. — to charge sth. to o put sth. on sb.'s account
pagare il conto — to pay o settle a bill, to pick up the check o tab
il conto, per favore! — could I have the bill, please?
4) econ. banc. account ( presso with)sul conto di qcn. — in sb.'s account
aprire, chiudere un conto — to open, close an account
tenere conto di qcs. — to take account of sth., to reckon with sth., to consider sth.
mettere qcs. in conto — to take sth. into account
tenuto conto di — in consideration of, considering
fare conto su — to rely o depend on
rendere conto di qcs. a qcn. — to account for sth. to sb.
chiedere conto a qcn. — to ask for an explanation from sb., to ask sb. for an explanation
8) per conto diper conto di qcn. — (da parte di) on o in AE behalf of sb.
per conto proprio — (da solo) on one's own, by oneself, alone
mettersi per conto proprio — to set (oneself) up in business, to set up one's own business
per conto mio — (secondo me) in my opinion, to my mind colloq.
9) sul conto di (riguardo a) about•conto bancario, in banca — bank account
conto corrente — current BE o checking AE account
conto alla rovescia — countdown (anche fig.)
••in fin dei -i, a -i fatti — after all, all things considered
fare i -i con qcn., qcs. — to reckon with sb., sth.
regolare i -i con qcn. — to settle a score with sb., to square one's account(s) with sb.
fare i -i in tasca a qcn. — = to reckon sb.'s worth
fare i -i senza l'oste — = to make a decision without consulting the person in charge
fare conto — (immaginare) to imagine ( di fare doing; che that); (prefiggersi) to reckon ( di fare to do; che that)
rendersi conto di qcs., che — to realize sth., that, to be o become aware of sth., that
* * *conto/'konto/sostantivo m.1 (calcolo) count, calculation; far di conto to count; fare il conto di to work out [ spese]; to count (up) [persone, oggetti]; sbagliare il conto to make a mistake in one's calculation; tenere il conto di qcs. to keep (a) count of sth.; perdere il conto to lose count; i -i tornano (di soldi) that's the right amount; (di oggetti, persone) that's the right number; fig. it all adds up; i -i non tornano fig. it doesn't add up3 (somma da pagare) amount; (fattura) bill, check AE, tab AE; avere un conto aperto presso un negozio to have an account at a shop; mettere qcs. sul conto di qcn. to charge sth. to o put sth. on sb.'s account; pagare il conto to pay o settle a bill, to pick up the check o tab; il conto, per favore! could I have the bill, please?4 econ. banc. account ( presso with); sul conto di qcn. in sb.'s account; aprire, chiudere un conto to open, close an account5 (considerazione) tenere conto di qcs. to take account of sth., to reckon with sth., to consider sth.; mettere qcs. in conto to take sth. into account; una questione di poco conto a small affair; essere di poco conto to be of little account; tenuto conto di in consideration of, considering7 (spiegazione) rendere conto di qcs. a qcn. to account for sth. to sb.; chiedere conto a qcn. to ask for an explanation from sb., to ask sb. for an explanation8 per conto di per conto di qcn. (da parte di) on o in AE behalf of sb.; per conto proprio (da solo) on one's own, by oneself, alone; mettersi per conto proprio to set (oneself) up in business, to set up one's own business; per conto mio (secondo me) in my opinion, to my mind colloq.9 sul conto di (riguardo a) aboutin fin dei -i, a -i fatti after all, all things considered; a ogni buon conto in any case; fare bene i propri -i to do one's sums; fare i -i con qcn., qcs. to reckon with sb., sth.; regolare i -i con qcn. to settle a score with sb., to square one's account(s) with sb.; fare i -i in tasca a qcn. = to reckon sb.'s worth; fare i -i senza l'oste = to make a decision without consulting the person in charge; fare conto (immaginare) to imagine ( di fare doing; che that); (prefiggersi) to reckon ( di fare to do; che that); rendersi conto di qcs., che to realize sth., that, to be o become aware of sth., that\conto bancario, in banca bank account; conto corrente current BE o checking AE account; conto corrente postale post office account; conto alla rovescia countdown (anche fig.). -
14 skatteutligningskonto
subst. (regnskap) deferred tax account, tax equalization account -
15 skatteutlikningskonto
subst. (regnskap) deferred tax account, tax equalization account -
16 счёт уравнительных налогов
Business: tax equalization accountУниверсальный русско-английский словарь > счёт уравнительных налогов
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17 compensazione
f finance clearingcompensazione di borsa stock exchange clearings(= risarcimento) compensationoffsetcompensazioni al risparmio offsets to savingmedicine compensationmeccanismo di compensazione compensation mechanismtechnology adjustment* * *compensazione s.f.1 compensation, making up2 (dir.) set-off, compensation3 (econ.) compensation, offset, equalization; ( di debito) set-off; (fin., banca) clearing: saldo di compensazione, compensation balance; compensazione fiscale delle perdite, loss set-off; compensazione di un bilancio, settlement of a balance; compensazione contabile, offsetting; errore di compensazione, offsetting error; compensazione fra profitti e perdite, offsetting of profits and losses; conto di compensazione, equalization account; imposta di compensazione, equalization tax; (trib.) compensazione di perdite con utili di esercizi precedenti, (amer.) tax loss carryback; compensazione di perdite con utili di esercizi successivi, (amer.) tax loss carryforward // (Borsa): compensazione di saldi, evening up; prezzo di compensazione, clearing price // (banca): operazione di compensazione, clearance; accordo di compensazione, clearing agreement; compensazione di cambio, exchange clearing; stanza di compensazione, clearing house; compensazione di assegni, cheque clearing6 (psic.) compensation.* * *[kompensat'tsjone]sostantivo femminile1) (bilanciamento) compensation, offset2) banc. econ. clearance, clearing3) dir. (annullamento di crediti e debiti) setoff* * *compensazione/kompensat'tsjone/sostantivo f.1 (bilanciamento) compensation, offset2 banc. econ. clearance, clearing; camera di compensazione clearing house3 dir. (annullamento di crediti e debiti) setoff. -
18 Dividendenabgabe
Dividendenabgabe
dividends tax;
• Dividendenabschlag reduction in dividends;
• Dividendenabschnitt dividend warrant;
• Dividendenaktien participating shares (stocks, US);
• Dividendenanfall accrual of dividends;
• Dividendenankündigung notice of dividend, dividend announcement;
• Dividendenansammlung accumulation of dividends, dividend accumulation;
• fällige Dividendenansprüche dividends payable (due);
• Dividendenausfall dividend omission, passing of a dividend (US);
• Dividendenausgleich equalization of dividends;
• Dividendenausgleichskonto dividend equalization account;
• Dividendenausgleichsrücklage dividend equalization reserve. -
19 Ausgleichsarbitrage
Ausgleichsarbitrage f FIN foreign exchange arbitrage* * *f < Finanz> foreign exchange arbitrage* * *Ausgleichsarbitrage
arbitration of exchange;
• Ausgleichsausschlussklausel (Seeschadenversicherung) American clause;
• Ausgleichsbeihilfe compensation allowance;
• Ausgleichsberechnung (Nachlass) hotchpot calculation (computation);
• Ausgleichsbestimmung (Grundstücksteilung) rule of apportionment;
• Ausgleichsbestimmungen (Nachlassregelung) hotchpot provisions;
• Ausgleichsbetrag balance, compensation, equalization sum;
• geldwerter Ausgleichsbetrag money compensatory amount;
• Ausgleichsbuchung balancing entry;
• Ausgleichsdividende equalizing dividend;
• Ausgleichseinrede (Bürge) benefit of division;
• Ausgleichsenergie replacement energy;
• Ausgleichsentschädigung compensatory damages (US), equalization benefit;
• Ausgleichsfinanzierung von Ausfuhrschwankungen (Weltwährungsfonds) compensatory financing of export fluctuations;
• Ausgleichsfinanzierungsmöglichkeiten compensatory financing facility;
• Ausgleichsfolgesteuer equalization tax;
• Ausgleichsfonds equalization (compensation) fund;
• Ausgleichsforderung equalization claim, equitable damages;
• Ausgleichsfreibetrag für Abschreibungsverluste balancing allowance;
• Ausgleichsfrist equalization period;
• Ausgleichsgebühr equalization fee;
• Ausgleichskasse equalization office, (Bankwesen) clearinghouse;
• Ausgleichsklausel (Lohnfestsetzung) escalator clause (US);
• Ausgleichsklauseln (Nachlassregelung) hotchpot clauses;
• Ausgleichskoeffizient (EU) coefficient of equivalence;
• Ausgleichskonto compensatory balance, over-and-short (variance, adjustment) account;
• Ausgleichskurs equalization price, clearing rate;
• Ausgleichslager (EU) buffer stock;
• Ausgleichsleistung compensatory payment, equalization benefit, (Erbe) putting in hotchpot;
• Ausgleichsleistungen an finanzschwache Gemeinden Exchequer Equalization grant (Br., till 1959), rate deficiency grant (Br.);
• Ausgleichslohn (Akkordlohn) make-up wages;
• Ausgleichsmaßnahmen adjustment (compensatory, corrective) measures, adjustment action;
• Ausgleichsmoment redeeming feature;
• Ausgleichsoperation (Bankwesen) settlement;
• Ausgleichspflicht unter gesetzlichen Erben collation;
• gesetzliche Ausgleichspflicht (Nachlassregelung) statutory hotchpot requirement. -
20 Rückstellung
Rückstellung f RW, STEUER provision, liability reserve • Rückstellung auflösen STEUER liquidate a liability reserve, reverse a liability reserve, liquidate a reserve (for uncertain liabilities and anticipated losses) • Rückstellung bilden RW, STEUER form a liability reserve, set up a liability reserve, accrue a reserve* * *f <Bank, Rechnung, Steuer> provision, liability reserve ■ Rückstellung bilden < Rechnung> form a liability reserve, set up a liability reserve* * *Rückstellung
provision, reserve[s], transfer (allocation) to reserves, reservation, deduction, (Dienstpflicht) draft deferment, (Rückstellungsbetrag) reserve allowance, sum reserved;
• nach Rückstellung für unvorhergesehene Ausgaben after provision for contingencies;
• ohne Rückstellung without deduction;
• außerbetriebliche Rückstellungen non-operating reserves;
• besondere Rückstellung special (provident) reserve;
• langfristige Rückstellungen long-term provisions;
• steuerfreie Rückstellungen untaxed reserves;
• zweckgebundene Rückstellungen appropriated reserve;
• Rückstellung für Abnutzungen (Abschreibungen) allowance (provision) for depreciation, accrued depreciation reserve, reserved property (Br.), reserve for wear, tear, obsolescence or inadequacy;
• Rückstellung für Abschreibung langfristiger Anlagegüter (Anlagenerneuerung) amortization reserve, reserve for amortization;
• Rückstellungen für Anlageveränderungen reserve for investment fluctuations;
• Rückstellung für Anlagenwertverminderung provision for depreciation of investment;
• Rückstellung für Anschaffung hochwertiger Wirtschaftsgüter des Anlagevermögens reserve for high replacement cost;
• Rückstellung für Auffüllung der Lagerbestände provision for replacement of inventories (US);
• Rückstellung für genehmigte Ausgaben reserve for authorized expenditures;
• Rückstellung für unvorhergesehene Ausgaben reserve (provision) for contingencies, contingent reserve;
• Rückstellung für Ausgleichsforderungen equalization reserve;
• Rückstellungen für Betriebsunfälle industrial accident reserve;
• Rückstellung für erschöpfte Bodenschätze depletion reserve;
• Rückstellung für Devisenschwankungen allowance for exchange fluctuations;
• Rückstellung für Dividendenausschüttungen reserve for dividends voted;
• Rückstellung für Dividendennachzahlung reserve for deferred dividends;
• Rückstellung für Dubiose allowance for doubtful (Br.) (bad, US) debts, bad-debts reserve (US), reserve for contingent liabilities (Br.), doubtful-debt provisions (Br.);
• Rückstellung für Eigenversicherung insurance reserve;
• Rückstellung für Einkommensteuer provision (reserve) for income tax;
• Rückstellung für Ersatzbeschaffungen replacement reserve, provision for renewals (Br.);
• Rückstellung für Eventualverbindlichkeiten provision for contingencies, contingency reserve, reserve for contingent liabilities (Br.), liability reserve;
• Rückstellungen für strittige Forderungen bad-claim reserve (US);
• Rückstellung für zweifelhafte (dubiose) Forderungen provision (reserve) for doubtful accounts (Br.), bad-debt reserve (US);
• Rückstellung für Gebäudereparaturen provision for building repairs;
• Rückstellung für Gehälter provision for salaries;
• Rückstellung für Generalkosten reserve for overheads;
• Rückstellungen von Gold earmarking of gold;
• Rückstellung für Grundstücksbelastungen reserve for encumbrances;
• Rückstellung für Grundstücksentwertungen reserve for depreciation of real-estate owned;
• Rückstellungen für Inflationsausgleich contingencies for inflation adjustment;
• Rückstellung für Inventarergänzungen provision for inventory reserve;
• Rückstellung für mögliche Inventarverluste reserve for possible inventory losses;
• Rückstellung für Konsolidierungsaufgaben funding provision;
• Rückstellung für Kosten eines schwebenden Prozesses reserve for payments to be made under a pending lawsuit, reserve for claim in litigation;
• Rückstellungen im Kreditgeschäft (für Kreditausfälle) provisions for possible loan losses;
• Rückstellung für faule Kunden provision for doubtful accounts (Br.), bad-debt provision (reserve) (US);
• Rückstellungen für Kursverluste reserve for loss on investment;
• Rückstellung für Mindereinnahmen deficiency reserve;
• Rückstellung für Neubewertungen revaluation reserve;
• Rückstellung für besondere Notfälle (Bundesnotenbank) naked reserve (US);
• Rückstellung für Pensionsverpflichtungen reserve for retirement allowances;
• Rückstellung für Produktionsausfall deficiency reserve;
• Rückstellungen für nicht vermietete Räume allowance for vacancies;
• Rückstellung für einzelne Rechnungsposten allowance for items in an account;
• Rückstellungen für zurückgestellte Reparaturen und Neuanschaffungen reserve (provision) for deferred repairs and renewals;
• Rückstellung für noch nicht feststehende Risiken (Bilanz) contingencies;
• Rückstellung für Ruhegeldverpflichtungen pension reserve;
• Rückstellungen für noch nicht regulierte Schadenfälle (Bilanz einer Lebensversicherungsgesellschaft) reserve for outstanding claims, claim reserves;
• Rückstellung für zweifelhafte Schulden allowance for doubtful (Br.) (bad, US) debts, reserve for contingent liabilities (Br.), bad-debts reserve (US);
• Rückstellung für Schuldentilgung reserve for debt redemption;
• Rückstellung für Skontonachlässe reserve for discounts;
• Rückstellung für Steuern deduction (reserve) for taxes, provision for taxation (taxes), taxation reserve;
• Rückstellung für Steuernachzahlungen deferred tax provision;
• Rückstellung für Steuerzahlungen auf nicht entnommene Gewinne provision for taxation on unrealized surpluses;
• Rückstellung für Substanzverminderung reserve for depletion;
• Rückstellung für Überalterung provision for obsolescence;
• Rückstellung für Umstellungskosten reserve for conversion cost;
• Rückstellung für Unfälle reserve for accidents;
• Rückstellung für Unterhaltungskosten maintenance reserve;
• Rückstellung für Urlaubsgelder accrual for vacation pay (Br.);
• Rückstellung für eingegangene Verbindlichkeiten liability reserve;
• Rückstellungen für ungewisse Verbindlichkeiten contingency reserve;
• Rückstellung für Verluste loss reserve;
• Rückstellungen für drohende Verluste (Versicherung) technical reserves;
• Rückstellung für Verluste aus Fertigungsaufträgen provision for losses on contracts;
• Rückstellung für eventuelle Verluste im Kreditgeschäft reserve for possible loan losses;
• Rückstellungen für mögliche Verluste am Reingewinn surplus contingency reserve;
• Rückstellung für schwebende Versicherungsfälle reserve for claims pending;
• Rückstellung zur Verteilung des Reingewinns reservation for earned surplus (US);
• Rückstellung für Währungsausgleich reserve for currency equalization;
• Rückstellungen und Wertberichtigungen revaluation and reserves, evaluation reserves;
• Rückstellung für Wertminderung provision for depreciation;
• Rückstellung für Wertminderungen der Vorräte reserve for future decline in inventories;
• Rückstellung für Wiederbeschaffung replacement reserve;
• gewaltige Rückstellungen für Steuernachzahlungen in der Bilanz ansammeln to accumulate mountainous deferred tax provisions in the balance sheet;
• Rückstellungen auflösen to write back provisions;
• Rückstellung bilden to create (set up) a reserve, to make provision for;
• Rückstellungen für Steuernachzahlungen bilden to provide for deferred taxes;
• Rückstellungen für Steuernachzahlungen zur Pflicht machen to make provisions for deferred tax compulsory;
• Rückstellungen vornehmen to set aside as reserve, to make provisions, to create reserves;
• hohe Rückstellungen vornehmen to put large sums to reserve;
• Rückstellungen für Devisenschwankungen vornehmen to allow for exchange fluctuations;
• Rückstellungen für Dubiose (dubiose Forderungen) vornehmen to allow for bad (US) (doubtful, Br.) debts, to make due allowance for doubtful (Br.) (bad, US) debts;
• ausreichende Rückstellungen für Pensionsverpflichtungen vornehmen to make proper provisions for pension liabilities;
• Rückstellungen für Steuern vornehmen to make provisions for taxation.
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