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1 minority interest
Finthe nominal value of shares held in a subsidiary undertaking by members other than the parent company or its nominees plus the appropriate portion of the accumulated reserves, including share premium account -
2 spare opp
verb. save, save up (f.eks.the money he had saved up for his holiday
) verb. accumulate (f.eks. ) verb. put away (f.eks.put something away for a rainy day
) verb. store up, accumulate, save -
3 Zinsen
Zinsen mpl BANK, BÖRSE, FIN, RW, WIWI interest, int. • auf Zinsen borgen BANK borrow at interest • Zinsen abwerfen FIN bear interest, yield interest • Zinsen auflaufen lassen BANK accrue interest • Zinsen berechnen BANK charge interest • Zinsen bringen FIN bear interest, yield interest • Zinsen tragen in Höhe von RW bear an interest of* * *mpl <Bank, Börse, Finanz, Rechnung, Vw> interest (int.) ■ auf Zinsen borgen < Bank> borrow at interest ■ Zinsen abwerfen < Finanz> bear interest, yield interest ■ Zinsen auflaufen lassen < Bank> accrue interest ■ Zinsen berechnen < Bank> charge interest ■ Zinsen bringen < Finanz> bear interest, yield interest ■ Zinsen tragen in Höhe von < Rechnung> bear an interest of* * *Zinsen
interest[s], use money (sl.), (Bilanz) interest charges;
• abzüglich Zinsen less interest;
• auf Zinsen on interest;
• auf Zinsen ausgeliehen out at interest;
• franko Zinsen without interest, no interest charged, flat;
• mit Zinsen plus interest;
• ohne Zinsen ex interest, flat;
• zu gesetzlichen Zinsen at legal interest;
• zu niedrigen Zinsen at a low rate of interest;
• ablösliche Zinsen redeemable interest;
• steuerlich abzugsfähige Zinsen protected interest;
• anfallende Zinsen accruing interest;
• angefallene Zinsen accrued (accumulated) interest;
• einem Konto angelastete Zinsen interest debited to an account;
• angelaufene Zinsen interest accrued;
• aufgelaufene [noch nicht fällige] Zinsen accrued interest;
• aufgelaufene [und fällige] Zinsen accumulated interest;
• ausstehende Zinsen interest receivable (US);
• auf der Basis von 360 Tagen berechnete Zinsen ordinary interest (US);
• auf der Basis von 365 (360) Tagen berechnete Zinsen exact (ordinary) interest (US);
• innerhalb des Konzerns berechnete Zinsen intercompany interests;
• Kosten gerade deckende Zinsen compensatory interest;
• einfache Zinsen simple interest;
• eingekommene Zinsen interest paid;
• entstandene, noch nicht fällige Zinsen (Bilanz) accrued interest payable (US);
• entstehende Zinsen accruing interest;
• erhaltene Zinsen interest received;
• erhöhte Zinsen increased interest;
• fällige Zinsen interest payable (due), outstanding interest;
• monatlich fällige Zinsen monthly interest;
• fällig werdende Zinsen accruing (accrual of) interest;
• feste Zinsen fixed interest;
• zum Kapital geschlagene Zinsen capitalized interest;
• gesetzliche Zinsen statutory interest, legal interest rate;
• gestaffelte Zinsen equated (graduated) interest;
• gegenseitig in Rechnung gestellte Zinsen reciprocal interest;
• gestundete Zinsen deferred interest;
• [jährlich] gezahlte Zinsen [yearly] interest paid;
• zulasten des Kapitals gezahlte Zinsen interest paid out of the capital;
• gleitende Zinsen sliding rate of interest;
• gutgeschriebene Zinsen credited interest;
• halbjährliche Zinsen semi-annual interest;
• hohe Zinsen dear money, high interest;
• jährliche Zinsen annual interest, interest per annum;
• kalkulatorische Zinsen imputed interest;
• landesübliche Zinsen customary rate of interest;
• laufende Zinsen current (running) interest;
• niedrige Zinsen low interest;
• reine Zinsen true interest;
• rückständige Zinsen back (unpaid, overdue) interests, arrears of interest, interest in arrears;
• satzungsgemäße Zinsen statutory interest;
• steuerfreie Zinsen tax-free interest;
• transitorische Zinsen deferred interest;
• überfällige Zinsen past-due interest;
• überhöhte Zinsen exorbitant interest;
• übliche Zinsen interest as usual;
• variable Zinsen variable interest;
• vereinbarte Zinsen conventional interest;
• vertraglich vereinbarte (ausgehandelte) Zinsen stipulated interest;
• vorteilhafte Zinsen lucrative interests (US);
• vorweggenommene Zinsen anticipated interest;
• zurechenbare Zinsen imputed interest;
• Kapital und Zinsen principal and interest;
• Zinsen und zinsähnliche Aufwendungen interest and similar expenses;
• Zinsen auf ein Bankguthaben bank-deposit interest;
• gezahlte Zinsen auf Bausparverträge building society interest received;
• Zinsen aus Buchforderungen accrued accounts receivable (US);
• Zinsen in Form von festverzinslichen Schuldverschreibungen funding debenture interest (Br.);
• Zinsen auf ausgeliehene Geldbeträge interest on money lent;
• Zinsen aus Kapitalanlagen interest on investments;
• Zinsen aus Kontokorrenten interest on fluctuating overdrafts;
• Zinsen für langfristige Kredite long-term interest rates;
• Zinsen von einem Postsparkassenbuch post-office savings-bank interest (Br.);
• Zinsenzum Satz von 4% interest at the rate of 4 per cent;
• Zinsen von Sparguthaben interest on deposits with a trustee savings bank;
• Zinsen auf gewährte Vorschüsse (Bilanz) interest on advances credited;
• Zinsen abwerfen to yield (draw) interest;
• Zinsen angleichen (anpassen) to adjust interest rates;
• Zinsen der Inflation anpassen to adjust the interest for inflation;
• sein Geld auf Zinsen ausleihen to loan on (put out) one’s money at interest;
• Zinsen ausrechnen to cast (work out, compute) interest;
• Zinsen belasten to charge interest;
• 9% Zinsen berechnen to charge 9 per cent interest;
• Zinsen vierteljährlich berechnen to compound interest quarterly;
• Zinsen bei Fälligkeit bezahlen to keep down interest;
• 9,5% Zinsen für einen Kredit bezahlen to pay 9,5 per cent interest on a loan;
• Zinsen laufend bezahlen to pay interest when due;
• 5% Zinsen [ein]bringen to bring in (yield) interest of 5 per cent;
• Zinsen erheben to charge interest;
• Zinsen errechnen to ascertain (work out, compute) interest;
• 6% Zinsen gewähren to grant an interest of 6 per cent;
• von den Zinsen seines Vermögens leben to live on the interest received from one’s capital;
• Zinsen zum Kapital schlagen (kapitalisieren) to capitalize interest;
• auf Zinsen ausgeliehen sein to be out at interest;
• Zinsen senken to reduce the interest rate;
• Zinsen [gegenseitig] in Rechnung stellen to charge interest [on both sides];
• Zinsen tragen to yield interest;
• 5% Zinsen tragen to bear interest at the rate (carry an interest) of 5 per cent;
• Zinsen vergüten to allow interest;
• hohe Zinsen zahlen to pay high interest rates;
• hohe Zinsen zahlen müssen to sit at a high interest;
• Zinsenaufstellung Zinsenaufstellung, Zinsenberechnung, Zinsenbelastungstatement of interest, interest statement;
• Zinsenberechnung Zinsenaufstellung, Zinsenberechnung, Zinsenbelastungstatement of interest, interest statement;
• Zinsenbelastung Zinsenaufstellung, Zinsenberechnung, Zinsenbelastungstatement of interest, interest statement;
• Zinsendienst payment of interest, interest expenditure;
• Zinsendienst wieder aufnehmen to resume the service of a loan;
• Zinsendienst einer Anleihe durchführen to service a loan. -
4 a partir de entonces
= from this time on, hereafter, thereafter, whereafter, from then on, thenceforth, henceforth, from that moment onEx. By 1960 a draft code had been produced, and from this time on, British and American Committees co-operated closely.Ex. Later cataloguing codes have tended to regard filing as a separate issue, and hereafter, special codes for filing are evident.Ex. At the two extremes, the order may simply be decided for each topic as and when it arises, and followed thereafter.Ex. No further developments in binding technology took place until the 1850s, whereafter most of the innovators were American, not English.Ex. Until the mid seventeenth century compositors generally sat to their work, but from then on it became more usual to compose standing up, an easier position for fast work.Ex. From 1751 to 1766 he copied out the details of all the various processes in two books, which were thenceforth kept in the factory's archives.Ex. Henceforth the inventory function was no longer to be a part of the functions of the library's catalog.Ex. Compound interest is the concept of adding accumulated interest back to the principal, so that interest is earned on interest from that moment on.* * *= from this time on, hereafter, thereafter, whereafter, from then on, thenceforth, henceforth, from that moment onEx: By 1960 a draft code had been produced, and from this time on, British and American Committees co-operated closely.
Ex: Later cataloguing codes have tended to regard filing as a separate issue, and hereafter, special codes for filing are evident.Ex: At the two extremes, the order may simply be decided for each topic as and when it arises, and followed thereafter.Ex: No further developments in binding technology took place until the 1850s, whereafter most of the innovators were American, not English.Ex: Until the mid seventeenth century compositors generally sat to their work, but from then on it became more usual to compose standing up, an easier position for fast work.Ex: From 1751 to 1766 he copied out the details of all the various processes in two books, which were thenceforth kept in the factory's archives.Ex: Henceforth the inventory function was no longer to be a part of the functions of the library's catalog.Ex: Compound interest is the concept of adding accumulated interest back to the principal, so that interest is earned on interest from that moment on. -
5 interés compuesto
m.compound interest, interest on interest, compounded interest, anatocism.* * *compound interest* * *(n.) = compound interestEx. Compound interest is the concept of adding accumulated interest back to the principal, so that interest is earned on interest from that moment on.* * *(n.) = compound interestEx: Compound interest is the concept of adding accumulated interest back to the principal, so that interest is earned on interest from that moment on.
* * *compound interest -
6 a partir de ese momento
Ex. Compound interest is the concept of adding accumulated interest back to the principal, so that interest is earned on interest from that moment on.* * *Ex: Compound interest is the concept of adding accumulated interest back to the principal, so that interest is earned on interest from that moment on.
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7 påløpne rente
(den påløpne rente) the accumulated el. accrued interest -
8 participación
f.1 participation, a piece of the action, involvement.2 participation, assistance.3 participation, participance, share, take.* * *1 (intervención) participation, involvement2 (comunicado) announcement■ ¿te han mandado la participación de boda? have they notified you of their wedding?4 (en lotería) (part of a) lottery ticket* * *noun f.2) share* * *SF1) (=acto)negó su participación en el atentado — he denied taking part o any involvement in the attack
queremos fomentar la participación de los ciudadanos en la política — we want to encourage public participation o involvement in politics
habló de ello durante su participación en el programa — he spoke about it when he was on the programme
2) (Econ) (=parte) share; (=inversión) holding, interestparticipación accionarial — holding, shareholding
3) (=número de participantes) entryhubo una nutrida participación — there was a big entry, there were a lot of entries
4) (=parte) share; [de lotería] (share in a) lottery ticketSee:ver nota culturelle LOTERÍA in lotería5) (=aviso) notice, notification* * *1) ( intervención) participationparticipación EN algo —; en debate/clase/huelga) participation in something; en robo/fraude involvement in something; en obra/pelicula role in something
tuvo una destacada participación en las negociaciones — she played an important role in the negotiations
2)a) ( en ganancias) shareb) ( en empresa) stockholding, interestc) ( de lotería) share ( in a lottery ticket)3) (de casamiento, nacimiento) announcement* * *= commitment, involvement, participation, empowerment, input, say, engagement, partaking (of/in).Ex. Bureaux can be useful for proving trials, and the deferment of commitments until a suitable size of data base has been accumulated in the computer system.Ex. This software is normally self-contained and can be set up with a minimum of involvement of computer specialist staff.Ex. Apart from participation in a co-operative cataloguing scheme, libraries have one other possible strategy in the creation of catalogues.Ex. The women's movement and those concerned with women and development have long recognized that information is a means of empowerment for women.Ex. In order to stimulate international input, the IFLA Office for UBC invited catalogers in unrepresented countries to recommend revisions of the AACR and to comment on the potential of the second edition as an international code.Ex. I've seen people clamor for a say and when it's given to them they don't take it.Ex. Any attempt to coerce a response without good reason based on that child's present predicament is to place in jeopardy the child's willing engagement now and in the future.Ex. A longitudinal study of older adult learners has found that the act of partaking of education was often an empowering gesture.----* participación ciudadana = civic involvement, citizen participation, community involvement.* participación en red = networking.* recabar + participación = solicit + contribution.* tasa de participación = participation rate.* * *1) ( intervención) participationparticipación EN algo —; en debate/clase/huelga) participation in something; en robo/fraude involvement in something; en obra/pelicula role in something
tuvo una destacada participación en las negociaciones — she played an important role in the negotiations
2)a) ( en ganancias) shareb) ( en empresa) stockholding, interestc) ( de lotería) share ( in a lottery ticket)3) (de casamiento, nacimiento) announcement* * *= commitment, involvement, participation, empowerment, input, say, engagement, partaking (of/in).Ex: Bureaux can be useful for proving trials, and the deferment of commitments until a suitable size of data base has been accumulated in the computer system.
Ex: This software is normally self-contained and can be set up with a minimum of involvement of computer specialist staff.Ex: Apart from participation in a co-operative cataloguing scheme, libraries have one other possible strategy in the creation of catalogues.Ex: The women's movement and those concerned with women and development have long recognized that information is a means of empowerment for women.Ex: In order to stimulate international input, the IFLA Office for UBC invited catalogers in unrepresented countries to recommend revisions of the AACR and to comment on the potential of the second edition as an international code.Ex: I've seen people clamor for a say and when it's given to them they don't take it.Ex: Any attempt to coerce a response without good reason based on that child's present predicament is to place in jeopardy the child's willing engagement now and in the future.Ex: A longitudinal study of older adult learners has found that the act of partaking of education was often an empowering gesture.* participación ciudadana = civic involvement, citizen participation, community involvement.* participación en red = networking.* recabar + participación = solicit + contribution.* tasa de participación = participation rate.* * *A (intervención) participationla participación del público audience participationcon la participación especial de Emilio Dávila with a special guest appearance by Emilio Dávilaparticipación EN algo:su participación en el proyecto her participation in the projecttuvo una destacada participación en las negociaciones she played an important role in the negotiationsconfirmó su participación en el campeonato he confirmed that he would be taking part in o participating in the championshipel índice de participación en las elecciones the turnout for the electionssu participación en el fraude no se pudo probar his part in the fraud could not be proved, it could not be proved that he had taken part in o participated in the fraudB1 (en ganancias, en un fondo) shareexigen participación en los beneficios they are demanding a share in the profitsaumentaron su participación en el mercado they increased their market share2 (en una empresa) stockholding, interest, shareholding ( BrE)3 (de lotería) share ( in a lottery ticket)C (de casamiento, nacimiento) announcement* * *
participación sustantivo femenino
1 ( intervención) participation;
participación EN algo ‹en debate/clase/huelga›) participation in sth;
‹en robo/fraude› involvement in sth;
‹en obra/película› role in sth
2
participación sustantivo femenino
1 participation
2 (de un décimo de lotería) part of a lottery ticket
3 Fin share, US stock
4 (comunicación formal) notice, notification
' participación' also found in these entries:
Spanish:
actuación
- contribución
- implicación
- parte
English:
acquire
- equity
- holding
- interest
- involvement
- participation
- profit sharing
- quota
- share
- stake
- voluntary
- draw
- involve
* * *1. [colaboración, intervención] participation;hubo mucha participación [en actividad] many people took part;[en elecciones] there was a high turnout;anunció su participación en el torneo he announced that he would be taking part o participating in the tournament;han negado su participación en el atentado they have denied taking part in the attack;la participación cubana en los Juegos Olímpicos fue la mejor de las últimas décadas Cuba's performance in the Olympic Games was the best in recent decades2. [de lotería] = ticket or receipt representing a share in a lottery number3. [comunicación] noticeparticipación de boda wedding invitation [inversión] investment;quieren una participación en los beneficios they want a share in the profitsparticipación mayoritaria majority interest;participación minoritaria minority interest* * *f participation* * *participación nf, pl - ciones1) : participation2) : share, interest3) : announcement, notice* * *participación n (intervención) participation -
9 Gewinn
Gewinn m 1. BÖRSE return; 2. FIN profit, assets, earnings, surplus; 3. FREI benefit; 4. GEN advantage, surplus, income, gain, net income; 5. RW profit, book profit, surplus; 6. STEUER emolument; 7. WIWI surplus • einen Gewinn melden RW report a profit • Gewinn bringend 1. GEN advantageous, beneficial, gainful; 2. RW profitable; 3. WIWI productive • Gewinn erwirtschaften WIWI run a surplus, generate a profit • Gewinn erzielen 1. BÖRSE move into the money; 2. RW make a profit • Gewinn machen 1. RW make a profit, make profits; 2. WIWI run a surplus • Gewinne abziehen WIWI (infrml) milk profits • Gewinne einheimsen GEN (infrml) rake in profits • Gewinne erzielen BÖRSE make gains, make a profit • Gewinne übertrafen die Vorhersagen im ersten Quartal FIN profits surpassed forecasts in the first quarter* * *m 1. < Börse> return; 2. < Finanz> assets, earnings, surplus; 3. < Frei> benefit; 4. < Geschäft> advantage, surplus, income; 5. < Rechnung> book profit, surplus; 6. < Steuer> emolument; 7. < Verwalt> earnings; 8. <Vw> surplus ■ einen Gewinn melden < Rechnung> report a profit ■ Gewinn bringend 1. < Geschäft> advantageous, beneficial, gainful; 2. < Rechnung> profitable; 3. <Vw> productive ■ Gewinn erwirtschaften <Vw> run a surplus, generate a profit ■ Gewinn erzielen 1. < Börse> move into the money; 2. < Rechnung> make a profit ■ Gewinn machen 1. < Rechnung> make a profit, make profits; 2. <Vw> run a surplus ■ Gewinne abziehen <Vw> milk profits infrml ■ Gewinne einheimsen infrml < Geschäft> rake in profits infrml ■ Gewinne erzielen < Börse> make gains, make a profit ■ Gewinne übertrafen die Vorhersagen im ersten Quartal < Finanz> profits surpassed forecasts in the first quarter* * *Gewinn
profit, gain, gainings, getting, increment, cleanup (US sl.), (Einkünfte) emolument, spoil, (Erfolg) benefit, (Ertrag) receipts, proceeds, return, yield, produce, avails (US), (Ertrag aus Grund und Boden) issue, (gute Gelegenheit) catch, bargain, market, (aus Gewerbebetrieb) profit, earnings, gain, (Gewinnspanne) [profit] margin, (Kursgewinn) increase, advance, gains, (Nutzen) advantage, account, fruit, (Spekulation) gain, (Überschuss) surplus;
• auf Gewinn gerichtet with a view to profit, for pecuniary benefit, profitmaking, commercial;
• nicht auf Gewinn gerichtet non-commercial, non-profit[-making];
• auf gemeinschaftlichen Gewinn und Verlust gerichtet on joint profit and loss;
• mit Gewinn at a profit, profitably;
• ohne Gewinn profitless, unprofitable;
• abgeführter Gewinn amount surrendered;
• an konzernfremde Gesellschaften abgeführter Gewinn (Bilanz) mandatory profit distributions under agreement;
• an Händler abgegebener Gewinn pass-over profit (US);
• abgezweigter Gewinn profit set aside;
• abrechnungspflichtiger Gewinn profit subject to accounting;
• im Rechnungsabschnitt angefallener Gewinn accounting profit;
• im Geschäft wieder angelegter Gewinn retained earnings (US), earnings ploughed (Br.) (plowed, US) back;
• angemessener Gewinn fair return (profit), reasonable return;
• angesammelte Gewinne accumulated profits;
• rapid ansteigende Gewinne soaring profits;
• auffallende Gewinne striking gains;
• auf die Abteilungen aufgeschlüsselter Gewinn departmental profit;
• ausgeschüttete Gewinne distributed profits;
• nicht ausgeschüttete Gewinne undivided (unappropriated, US) profits, retained earnings (US);
• noch nicht ausgeschüttete Gewinne accumulated profits;
• ausgewiesener Gewinn reported profit;
• ausgezahlter Gewinn (Versicherung) bonus in cash;
• ausschüttungsfähiger Gewinn distributable earnings, unappropriated earned surplus (US);
• außerordentliche Gewinne non-recurring profits;
• beachtlicher Gewinn substantial gain;
• steuerlich bereinigter (berichtigter) Gewinn adjusted profit;
• auf Neubewertung beruhender Gewinn appreciated surplus;
• besteuerungsfähiger Gewinn taxable gain;
• betriebsbedingter Gewinn operating profit;
• betrügerische Gewinne fraudulent gains;
• buchmäßiger Gewinn book profit;
• dicker Gewinn fat profit;
• echter Gewinn actual profit;
• ehrliche Gewinne honest profits;
• einbehaltene Gewinne retained earnings (US);
• einmaliger Gewinn banner profit;
• einmalige Gewinne one-time (banner) gains, banner profits;
• entgangener Gewinn ceasing (lost) profit, ceasing gain;
• nicht entnommener Gewinn retained income (earnings, profit) (US), unwithdrawn (non-drawn, undistributed, paid-in, US) profit, profit ploughed (plowed, US) back;
• im Liquidationszeitraum entstandene Gewinne profits arising during a winding-up;
• ergaunerter Gewinn plunder (sl.);
• erhebliche Gewinne (Börse) substantial gain;
• erhoffter Gewinn anticipated profit;
• erwarteter (zu erwartender) Gewinn prospective (anticipated) profit, lucrative interest;
• aus Arbeit zu erwirtschaftender Gewinn profit derivable from work;
• erzielter Gewinn realized (secured) profit, profit made;
• beim Autoverkauf erzielter Gewinn profit on sale of a motor car;
• an der Börse erzielte Gewinne profits on exchange;
• durch Fremdkapitaleinsatz erzielter Gewinn return earned with use of borrowed funds;
• leicht erzielter Gewinn (Börse) velvet (US);
• im ersten Quartal erzielter Gewinn first-quarter profit;
• tatsächlich erzielter Gewinn actual profit;
• in Übersee erzielte Gewinne overseas gains;
• eventueller Gewinn contingent profit;
• früherer Gewinn past earnings;
• gelegentliche Gewinne casual profits;
• geringer Gewinn small profit;
• gewerblicher Gewinn operating (industrial, commercial) profit;
• glänzende Gewinne booming profits;
• glatter Gewinn clear profit;
• unerwartet hoher Gewinn bonanza (US);
• imaginärer Gewinn expected profit;
• inflationsbedingter Gewinn inflation-generated profit;
• zur Ausschüttung kommender Gewinn distributable profit;
• körperschaftssteuerpflichtige Gewinne profits chargeable to corporation tax;
• laufender Gewinn current earnings;
• mäßiger Gewinn light (slight) profit;
• mitgenommener Gewinn realized profit;
• müheloser Gewinn easy profit;
• optimaler Gewinn optimum profit;
• realisierter Gewinn realized profit (revenue);
• nicht realisierter Gewinn unrealized profit;
• noch nicht realisierter Gewinn contingent (paper, US) profit;
• unrealisierter rechnerischer Gewinn paper profit;
• reiner Gewinn net profit (avails, US);
• rückständige Gewinne back profits;
• schwindende Gewinne shrivel(l)ing profits;
• sicherer Gewinn certain percentage;
• stattlicher Gewinn handsome profit;
• für die Aktionäre zur Verfügung stehender Gewinn profit attributable to shareholders (Br.) (stockholders, US);
• stehen gebliebener Gewinn jackpot, profit left;
• stehen gelassener Gewinn retained (US) (unrealized, left) profit, retained income (US), profit ploughed (Br.) (plowed, US) back;
• zur Ausschüttung zur Verfügung stehender Gewinn distributable earnings, unappropriated earned surplus (US);
• steigender Gewinn growing profit;
• steuerpflichtiger Gewinn attributable profit before taxation, taxable (chargeable, assessable) profit, chargeable gain;
• tatsächlicher Gewinn actual profit;
• thesaurierter Gewinn accumulated (unappropriated, US) profit, profit retained (US), retained earnings (profit, surplus, US, income), accumulated earnings;
• überschießender (überschüssiger) Gewinn excess profit, surplus income (profit);
• unausgeschütteter Gewinn undistributed (undivided) profits, retained earnings;
• unerlaubte Gewinne illicit profits;
• unerwarteter Gewinn windfall profit;
• unlautere Gewinne sordid gains;
• unrealisierte Gewinne paper profits;
• unrechtmäßiger Gewinn illegal profit;
• der Steuerpflicht unterliegende Gewinne profits brought within the charge of tax, chargeable gains;
• der Körperschaftssteuer unterworfene Gewinne profits chargeable to corporation tax;
• unverteilter Gewinn unappropriated [earned, US] surplus, undistributed (non-distributed) net profit (Br.), undivided profit;
• veranlagungspflichtiger Gewinn chargeable gain, profit brought within the charge of tax;
• verfügbarer Gewinn available profit;
• für die Dividendenausschüttung verfügbarer Gewinn unappropriated profit (US), unappropriated earned surplus (US);
• nach Rückstellung auf Rücklagekonto verfügbarer Gewinn net surplus (US);
• verkürzter Gewinn shave-off profit;
• versteckter Gewinn hidden (secret) profit;
• zu versteuernder Gewinn taxable profit (earnings);
• dieses Jahr zu versteuernder Gewinn gain taxable this year;
• versteuerter Gewinn taxed profit, profit after tax;
• verteilbarer Gewinn available profit;
• zu verteilender Gewinn distributable earnings;
• verteilter Gewinn appropriated surplus;
• nicht verteilter (verwertbarer) Gewinn accumulated profit, unappropriated [earned, US] surplus, surplus earnings (US);
• nicht verwendete Gewinne unapplied profits;
• vorgetragener Gewinn profit carried forward;
• vorweggenommener Gewinn anticipated bonus, deferred profit;
• wesentliche Gewinne material gains;
• den Rücklagen zugewiesene (zugeführte) Gewinne (Bilanz) appropriated earnings (US), earned surplus (US), profit retained and added to reserve;
• gesetzlich zugerechneter Gewinn profit appendant;
• vertraglich zugerechneter Gewinn profit appurtenant;
• zurechenbarer Gewinn (Einkommensteuer) attributable profit;
• zusätzlicher Gewinn extra profit;
• nicht zweckgebundener Gewinn available (disposable) surplus;
• einbehaltene Gewinne und Abschreibungen retained cashflow;
• Gewinne nach Abzug von Steuern after-tax earnings (profit);
• Gewinn vor Abzug von Steuern pretax profit (earnings), earnings (profit) before tax;
• Gewinn je Aktie earnings per share (stock, US);
• Gewinn vor Berücksichtigung der Steuern pretax profit;
• Gewinn aus Beteiligungen investment profit, profit due from participation;
• Gewinn aus Buchwerterhöhungen appreciated surplus, surplus of appreciation;
• Gewinn aus Devisengeschäften gain from exchange operations;
• Gewinn vor Fusionierung profit prior to consolidation;
• Gewinne im Geschäftsjahr (Versicherung) underwriting (insurance) profits;
• Gewinne aus einem nicht genehmigten Gewerbe unlawful profits;
• Gewinn aus Gewerbebetrieb business profit;
• Gewinn aus der Hauptbetriebstätigkeit operating profit;
• Gewinn bei Kalkulation zu Marktpreisen nach Abzug fälliger Steuern current cost profit after deducting taxation payable;
• Gewinn aus Kapitalanlagen income from capital investment;
• Gewinn je Kapitaleinheit profitability ratio (US);
• Gewinne aus Monopolen (Bilanz) profits from patents and secret processes (Br.), monopoly profits (US);
• Gewinn aus Neubewertung reappraisal surplus;
• Gewinn aus Prägung von Scheidemünzen minor coinage profit fund (US);
• Gewinn nach Steuern profit after taxes;
• kleine Gewinne, große Umsätze small profits, quick returns;
• Gewinn aus Veräußerungen sales profit;
• Gewinne aus dem Verkauf von Anlagegütern profits on the sale of fixed assets;
• Gewinn und Verlust profit and loss account, losings and winnings;
• Gewinn vor Vornahme von Abschreibungen profit before depreciation;
• Gewinn nach Vortrag (Bilanz) profit balance;
• Gewinne aus Wertpapieranlagen income from securities, investment income;
• Gewinn abwerfend paying, remunerative;
• Gewinn bringend profitable, gainful, lucrative, profit-producing (-making), remunerative, revenue- (profit-) earning, pay[ing], payable, advantageous;
• Gewinn abführen to surrender a profit;
• seinen Gewinn vom Wettbüro abholen to collect one’s winnings from the betting shop;
• mit Gewinn abschließen to show a profit;
• Transaktion mit Gewinn abschließen to make a profit out of a transaction;
• Gewinne abschöpfen to siphon off (cream away) profits;
• Gewinn abwerfen to leave (bring in, render, yield, return) profit, to leave a margin, to be profitable, to pay;
• angemessenen Gewinn abwerfen to yield a fair profit, to bring an adequate return;
• Gewinne aktivieren to capitalize profits;
• Gewinn bringend anlegen to invest advantageously (one’s money to good account);
• mit Gewinn arbeiten to operate (run) at a profit, to operate in the black (coll.), to be on a profitable basis, to work with good result;
• wieder mit Gewinn arbeiten to be back in the black (US coll.);
• Gewinne aufschlüsseln (verhältnismäßig aufteilen, anteilmäßig aufteilen) to prorate profits (US);
• Gewinn untereinander aufteilen to split the profit;
• Gewinn aufweisen to show profit;
• keinerlei Gewinne aufweisen to show a nil balance on its profits;
• seine Gewinne aufzehren to eat up (improve away) one’s profits;
• Gewinn und Verlust durchschnittlich ausgleichen to give and take, to average;
• Gewinn ausschütten to distribute a surplus, to divide profits;
• Gewinne nachteilig beeinflussen to hurt profits;
• Gewinn beschneiden to trim profits;
• j. am Gewinn beteiligen to give s. o. a share in the profits;
• mit Gewinn betreiben to be on a profitable basis, to operate profitably, to be in the black (US coll.);
• Bergwerk mit Gewinn betreiben to work a mine at a profit;
• Gewinn [ein]bringen to be profitable, to show profit, to pay, to bring in, to [yield a handsome] profit;
• Gewinne einkalkulieren to compute profits;
• Gewinn einstreichen to reap a profit, to sweep the board;
• gewaltige Gewinne einstreichen to make huge profits;
• unberechtigten Gewinn einstreichen to pocket a profit;
• unerlaubte Gewinne einstreichen to make illicit profits;
• Gewinn entnehmen to draw the profits;
• Gewinn nicht entnehmen und im Geschäft wieder anlegen to plough (plow, US) back earnings into business;
• Gewinn ermitteln to determine profit;
• Gewinn erzielen to realize (operate at, make, secure, draw) a profit, to come out of the red (US coll.);
• angemessenen Gewinn erzielen to turn a healthy profit;
• anständige Gewinne erzielen to make fair profits;
• 10 Pfund Gewinn erzielen to be ten pounds to the good;
• Gewinn feststellen to ascertain (determine) the profit;
• Anteil am Gewinn haben to have a share in the profit;
• reinen Gewinn ergeben haben to have netted;
• bisher noch keinen Gewinn gemacht haben to have produced zero profit to date;
• seine Gewinne niedrig halten to hold down profits;
• mit einem Gewinn herauskommen (Lotterie) to win a prize;
• Gewinne hochschrauben to kick up earnings;
• Gewinn kassieren to lock in the profit;
• dicke Gewinne kassieren to mop profits;
• lukrative Gewinne buchungstechnisch in Steueroasen anfallen lassen to book most of one’s lucrative business through tax havens;
• Gewinne machen to make profits;
• Gewinn mitnehmen to take profits, to pick up bargains;
• Gewinne realizieren (Börse) to reap (realize, take) profits, to cash in;
• mit Gewinn rechnen to look to profit;
• Gewinne scheffeln to rake in profits;
• am Gewinn beteiligt sein to have an interest in the profits, to share in profits;
• ganzen Gewinn aufs Spiel setzen to play on the velvet (US);
• Gewinn teilen to share gains, to pool profits, to cut (US sl.);
• am Gewinn teilnehmen to partake of the profits;
• Gewinn thesaurieren to retain the profit;
• Gewinn und Verlust zu gleichen Teilen tragen to go shares;
• Gewinne transferieren to repatriate (remit) profits;
• sich von jem. ohne Gewinn und Verlust trennen to break even with s. o.;
• mit Gewinn verkaufen to sell to advantage (at a profit), (Wertpapiere) to sell at a premium;
• Gewinn verrechnen to appropriate profits;
• mit späteren Gewinnen verrechnen to carry forward long-term losses (US);
• Gewinn mit einem Verlust verrechnen to set off a gain against a loss;
• Gewinne verschleiern to conceal profits;
• Gewinn verteilen to divide (distribute) the profits (proceeds);
• Gewinn unter die Angestellten verteilen to allocate the profit among the employees;
• thesaurierte Gewinne für Investitionen verwenden to retain profits for expansion;
• Gewinne verzeichnen to post profits, to post (record) gains;
• kleine Gewinne verzeichnen to register (show) small gains;
• große Gewinne vorweisen to exhibit large profits;
• mit einem Gewinn winken to hold forth hopes of profit;
• Gewinn mit etw. erzielen wollen to do s. th. for profit;
• schnell Gewinn machen wollen to be out for quick killing (fam.);
• großen Gewinn zeitigen to result in a large profit;
• Gewinn ziehen aus to take advantage of, to benefit from;
• einen großen Gewinn aus etw. ziehen to thrive on s. th.;
• Gewinn aus einem Geschäft ziehen to make a profit on a transaction;
• keinen bedeutenden Gewinn aus etw. ziehen to extract no unusual profit from s. th.;
• Gewinne steuerlich zurechnen to allocate (attribute) profits;
• Gewinnabfall profit drop, skid in profits;
• Gewinnabführung surrender of profits, profit transfer;
• Gewinnabführungssteuer excess-profits tax (US);
• Gewinnabführungsvertrag surrender-of-profits agreement;
• Gewinnabnahme fall in profits. -
10 Kapital
Kapital n 1. FIN assets, capital, funds; principal (Kapitalsumme, z. B. Kapital + Zinsen = principal + interest); 2. RECHT corpus • aus etw. Kapital schlagen FIN cash in on sth • das Kapital herabsetzen RW write down the capital (Sanierung; Synonym: einen Kapitalschnitt vornehmen) • in etw. Kapital stecken FIN inject funds into sth, pump funds into sth • in Kapital umwandeln FIN, WIWI to capitalize • Kapital auflösen FIN unlock funds • Kapital aufnehmen BANK, RW, WIWI raise capital • Kapital erhöhen WIWI increase capital, reinforce capital • Kapital in etw. stecken FIN inject funds into sth, pump funds into sth • Kapital verbrennen BÖRSE, FIN, MGT (infrml) burn capital (Kapital vernichten) • Kapital vernichten 1. BÖRSE, FIN, MGT (infrml) burn capital; 2. WIWI destroy capital • Kapital verwässern BANK, FIN, RW dilute capital* * *n 1. < Finanz> assets, capital, funds; 2. < Recht> corpus ■ aus etw. Kapital schlagen < Finanz> cash in on sth ■ in etw. Kapital stecken < Finanz> inject funds into sth, pump funds into sth ■ in Kapital umwandeln <Finanz, Vw> to capitalize ■ Kapital auflösen < Finanz> unlock funds ■ Kapital erhöhen <Vw> increase capital, reinforce capital ■ Kapital verbrennen infrml <Börse, Finanz, Mgmnt> Kapital vernichten burn capital infrml ■ Kapital vernichten 1. <Börse, Finanz, Mgmnt> burn capital infrml ; 2. <Vw> destroy capital ■ Kapital verwässern <Bank, Finanz, Rechnung> dilute capital* * *Kapital
capital, (Eigenkapital von Kapital- und Personengesellschaft) equity [capital], proprietary capital, proprietorship (US), net worth (US), capital ownership (US), (Geldmittel) funds, means, resources, (Grundkapital einer AG) authorizied capital stock (US) (share capital, Br.), [joint] stock (Br.), stock (corporate) capital (US), (Kapitalmacht) moneyed interest, capitalists, (zum Unterschied von Zinsen) principal;
• aus dem Kapital gezahlt paid out of capital;
• mit herabgesetztem Kapital (Aktiengesellschaft) and reduced;
• Ertrag abwerfendes Kapital income-producing property;
• amortisiertes Kapital sunk (redeemed) capital;
• angegebenes Kapital declared capital;
• angelegtes Kapital funded (invested, investment) capital;
• im Ausland angelegtes Kapital capital invested abroad;
• in Grundstücken (Grundbesitz, Immobilien) angelegtes Kapital capital invested in real property, property (real, US) capital;
• langfristig angelegtes Kapital long-term funded capital, investment spending;
• nicht angelegtes Kapital idle money;
• verzinslich angelegtes Kapital interest-bearing capital;
• anlagesuchendes Kapital capital-seeking investment;
• arbeitendes Kapital productive (employed, active, net working, invested) capital;
• aufgebrachtes Kapital capital produced;
• zur Einzahlung aufgefordertes Kapital called-up capital;
• aufgenommenes Kapital borrowed money (capital);
• tatsächlich aufgenommenes Kapital physical stocktaking (Br.);
• zur Einzahlung aufgerufenes Kapital called-up capital;
• noch nicht aufgerufenes Kapital uncalled capital;
• aufgezehrtes Kapital consumed capital;
• effektiv ausgegebenes Kapital issued capital (Br.) (capital stock, US);
• noch nicht ausgegebenes Kapital unissued capital (Br.) (capital stock, US);
• noch nicht ausgegebenes Kapital granted capital;
• ausgewiesenes Kapital declared capital;
• buchmäßig ausgewiesenes Kapital book equity;
• ausländisches Kapital foreign capital (equity);
• autorisiertes Kapital authorized capital (Br.) (capital stock, US);
• bares Kapital cash capital;
• begebenes Kapital issued capital;
• zu niedrig bemessenes Kapital low-geared capital;
• aus Vorzugsaktien bestehendes Kapital preferred capital stock (US);
• aus kumulativen Vorzugsaktien bestehendes Kapital cumulative preferred stock (US)
• aus verkäuflichen Waren bestehendes Kapital bona-fide capital;
• betriebsnotwendiges Kapital fixed (permanent) working capital;
• bewilligtes Kapital authorized capital (Br.) (capital stock, US);
• brachliegendes Kapital capital lying idle, dead (idle, unproductive, loose) capital, idle money;
• deklariertes Kapital declared capital;
• dividendenberechtigtes Kapital capital entitled to a dividend;
• eingebrachtes Kapital brought-in (contribution to) capital, capital invested, assets (capital) brought in;
• eingefordertes Kapital called-up capital;
• eingeschossenes Kapital deposit[ed] capital, contribution to capital;
• eingesetztes Kapital invested capital;
• eingetragenes Kapital registered (authorized) capital;
• eingezahltes Kapital paid-in (US) (paid-up) capital;
• noch nicht eingezahltes Kapital uncalled (unpaid) capital;
• teilweise eingezahltes Kapital partly paid-up capital;
• voll eingezahltes Kapital capital fully paid, paid-up capital;
• nicht voll eingezahltes Kapital partly paid-up capital;
• eisernes Kapital money sunk (US);
• engagiertes Kapital tied- (locked-, Br.) up capital;
• fälliges Kapital matured capital;
• fehlgeleitetes Kapital misappropriated capital;
• festgelegtes Kapital tied- (locked-, Br.) up capital, lockup (Br.);
• festgesetztes Kapital declared capital;
• festliegendes Kapital frozen (fixed) capital, lockup (Br.);
• fiktives Kapital fictitious capital;
• flüssiges Kapital liquid (circulating) capital, funds in hand, liquid resources;
• freies (freigesetztes) Kapital disengaged (unemployed, unused, uninvested) capital;
• fremdes Kapital borrowed (outside) capital;
• gebundenes Kapital tied capital;
• geistiges Kapital immaterial capital, intangible assets;
• gemeinsames Kapital pooled fund;
• genehmigtes [und noch nicht ausgegebenes] Kapital granted (registered, authorized, Br.) capital, authorized capital stock (US), unissued capital stock (US);
• geringes Kapital small capital;
• geringfügiges Kapital nominal capital (US);
• Gewinn bringendes Kapital production (productive) capital;
• gezeichnetes Kapital capital subscribed;
• haftendes Kapital authorized capital;
• herabgesetztes Kapital reduced capital;
• hinlängliches Kapital ample means, sufficient funds;
• investiertes Kapital invested capital, capital invested;
• konstantes Kapital constant capital;
• kündbares Kapital withdrawable (redeemable) capital;
• menschliches Kapital human capital;
• neues Kapital fresh (additional) capital;
• nominelles Kapital nominal capital (US);
• nutzloses Kapital dead (unproductive) capital;
• persönliches Kapital immaterial capital;
• privates Kapital private capital (means);
• produktives Kapital employed (engaged) capital;
• reales Kapital tangible property;
• nicht realisierbares Kapital fixed (locked-up, Br.) capital;
• registriertes Kapital registered (authorized, Br.) capital, authorized capital stock (US);
• satzungsmäßiges Kapital statutory capital;
• schrumpfendes Kapital shrinking capital, dwindling assets;
• stehendes Kapital fixed capital;
• zur Verfügung stehendes Kapital disposable capital;
• stimmberechtigtes Kapital voting stock;
• totes Kapital unemployed (unused, unapplied, idle) funds, dead (barren, dormant, idle) money, dead assets (stock), capital lying idle, unproductive (unapplied, unemployed) capital;
• umlaufendes Kapital floating (circulating) capital;
• unangelegtes Kapital capital lying idle;
• unaufgerufenes Kapital uncalled capital;
• unbeschäftigtes Kapital idle capital, capital lying idle;
• ungenutztes Kapital unemployed capital;
• unkündbares Kapital irredeemable capital;
• unproduktives Kapital dead capital;
• völlig unzureichendes Kapital capital inadequate to the needs of a transaction, shoestring (sl.);
• ursprüngliches Kapital natural capital;
• verantwortliches Kapital registered (authorized) capital;
• verfügbares Kapital capital that can be made available, available capital, expendable (available) funds;
• [um Zinsen] vermehrtes Kapital compound discount;
• [durch Verluste] vermindertes Kapital impaired capital;
• vom Staat verwaltetes Kapital state-operated funds (US);
• verwässertes Kapital watered stock;
• verzinsliches Kapital interest-bearing capital;
• vorgeschossenes Kapital advanced capital;
• gesetzlich vorgeschriebenes Kapital legal capital;
• vorhandenes Kapital effective (available) capital;
• werbendes Kapital interest-bearing (working, quick) capital;
• zinsfreies Kapital free capital;
• zinstragendes Kapital interest-bearing capital;
• zurückgezahltes Kapital redeemed capital;
• Kapital einer Aktiengesellschaft share capital (Br.), [joint] stock (Br.), corporate (stock) capital (US);
• Kapital einer Bank bank’s capital, bank assets, capital resources;
• Kapital einer Firma funds of a firm;
• anderes Kapital als Grund und Boden artificial capital;
• Kapital eines Investmentfonds certificate capital;
• Kapital, Rücklagen und Gewinnvortrag capital and retained earnings;
• Kapital und Spesen principal and charges;
• Kapital einer Vermögensverwaltung settlement capital;
• Kapital einer Versicherungsgesellschaft insurance stock;
• Kapital nebst Zinsen principal and interest, amount;
• Kapital abschöpfen to absorb capital;
• Kapital abschreiben to write off capital;
• Kapitalabziehen to alienate capital;
• sein Kapital anbrechen (angreifen) to make holes in one’s capital, to make inroads [up]on one’s capital, to touch the (break into) one’s capital, to invade (US) (make incursions into) one’s principals;
• Kapital anlegen to embark money (capital), to invest capital;
• Kapital fest anlegen to tie (lock, Br.) up capital;
• sein Kapital in verschiedenen Gewerbesparten anlegen to diversify one’s capital;
• Kapital anlocken (anziehen) to attract capital;
• mit fremdem Kapital arbeiten to trade with borrowed money (on the equity);
• mit großem Kapital arbeiten to dispose of a large capital;
• gesamtes Kapital aufbrauchen to draw out all the principal;
• Kapital aufbringen to start a fund, to raise money;
• neues Kapital zur Finanzierung von Entwicklungsaufträgen aufbringen to raise growth capital;
• Kapital aufnehmen to raise capital (funds);
• neues Kapital aufnehmen to take up new capital;
• neues Kapital zur Durchführung von Betriebserweiterungen aufnehmen to raise additional capital for new plant facilities;
• Kapital zur Einzahlung aufrufen to make a call for (call up) capital;
• Kapital aufstocken to reequip capital, (AG) to increase the capital stock (US) (share capital, Br.);
• sein Kapital aufzehren to eat up one’s capital;
• Kapital wieder ausführen to repatriate capital;
• Kapital zinsfrei ausleihen to lend out money free of interest;
• mit Kapital ausstatten to furnish (endow, provide) with capital;
• Industriezweig mit Kapital ausstatten to raise money for an industry;
• Kapital berichtigen to adjust the capital;
• Kapital beschaffen to finance, to procure (furnish) capital, to raise the money;
• Kapital durch Aktienausgabe beschaffen to raise equity finance;
• neues Kapital auf dem bewährten Weg der Aktienausgabe beschaffen to get new capital through the equity security route;
• Geschäft mit geliehenem Kapital betreiben to trade on the equity;
• Kapital bilden to accumulate capital;
• im Ausland aus unversteuertem Einkommen Kapital bilden to build up capital abroad from untaxed income;
• Kapital einbringen (einschießen) to contribute capital;
• sein Kapital schwerpunktartig einsetzen to make the most of one’s resources;
• Kapital einzahlen to pay capital;
• Kapital einziehen to call in capital;
• Kapital erhöhen to increase the capital, (AG) to raise the capital stock (US) (share capital, Br.);
• Kapital festlegen to immobilize (tie up, US, lock up, Br.) capital;
• kein eigenes Kapital haben to have no resources of one’s own, to trade on the equity;
• sein Kapital nicht angegriffen haben to have kept one’s capital intact;
• Kapital herabsetzen to write down capital, to reduce the share capital (Br.) (capital stock, US);
• Kapital heranziehen to attract capital;
• Kapital hineinstecken (investieren) to invest capital;
• Kapital nicht zurückzahlen können to default in the repayment of principal;
• Kapital kündigen to call in capital (money), to recall capital;
• vom Kapital leben to live on (Br.) (off) the capital;
• Kapital flüssig machen (freisetzen) to liberate (mobilize) capital, to realize assets;
• Kapital aus etw. schlagen to make propaganda capital out of s. th., to capitalize on s. th. politically;
• Kapital aus der schlechten Konjunkturlage der Industrie schlagen to capitalize on the industry’s tough time;
• Zinsen zum Kapital schlagen to capitalize interest;
• Kapital zur Verfügung stellen to provide with (furnish) capital;
• Kapital umgruppieren to regroup capital;
• in Kapital umwandeln to convert into capital;
• Kapital der staatlichen Zwangswirtschaft unterwerfen to conscript capital;
• über das erforderliche Kapital verfügen to have the money required;
• Kapital verringern to reduce the share capital (Br.) (capital stock, US);
• Kapital verstärken to extend the financial basis, (erhöhen) to increase the capital;
• Kapital verwalten to administer funds;
• Kapital verwässern to water stocks;
• von ausländischem Kapital kontrolliert (überfremdet) werden to be controlled by foreign interests;
• Dividende vom Kapital zahlen to pay a dividend out of capital;
• Kapital zeichnen to subscribe capital, (Übernahmekonsortium) to underwrite capital;
• Kapital zuführen to introduce capital;
• neues Kapital zuführen to infuse fresh capital;
• Kapital aus dem Ausland zurückführen to repatriate capital;
• Kapital zurückziehen to recall capital, to withdraw funds;
• Kapital zusammenlegen to write off capital, to reduce the capital stock (US) (the capital share, Br.);
• dem Kapital zuschlagen to add to the capital;
• dem Kapital zuzurechnen sein to be of a capital nature;
• Kapitalabfindung capital indemnification, lump-sum settlement, settlement in cash;
• Kapitalabfluss outflow (efflux) of capital, capital drain;
• Kapitalabfluss drosseln to limit capital outflow;
• Kapitalabflussrechnung cashflow statement;
• Kapitalabgabe capital levy;
• Kapitalabschöpfung depletion of capital;
• Kapitalabschreibung writing down of capital, capital depreciation;
• einkommensteuerlich nicht anerkannte Kapitalabschreibung capital items disallowed for income-tax purposes;
• Kapitalabschreibung vornehmen to write down capital;
• Kapitalabwanderung exodus ([e]migration) of capital, [capital] drain, drain of specie;
• Kapitalabzug alienation of capital, withdrawal of funds, capital drain;
• Kapitaladäquanz capital adequacy;
• Kapitalakkumulation capital accumulation;
• Kapitaländerung alteration of capital;
• Kapitalangabe statement of capital;
• Kapitalangebot capital supply;
• Kapitalanhäufung accumulation, accumulated surplus.
Kapital, Rücklagen und Gewinnvortrag
capital and retained earnings -
11 acumular
v.to accumulate.le gusta acumular recuerdos de sus viajes she likes collecting souvenirs of her tripsMaría acumula sus cosas viejas Mary accumulates her old stuff.María acumula tiquetes Mary accumulates=collects tickets.* * *1 to accumulate, pile up, build up2 (gente) to gather* * *verbto accumulate, amass, gather* * *1.VT [+ posesiones] to accumulate; [+ datos] to amass, gather2.See:* * *1.verbo transitivo <riquezas/poder> to accumulate; < experiencia> to gain2.* * *= accumulate, cumulate, heap, amass, pile, build up, mount, hoard, stockpile, stash, rack up, pile up, store up, cache, tot up, tote up.Ex. Bureaux can be useful for proving trials, and the deferment of commitments until a suitable size of data base has been accumulated in the computer system.Ex. Publish changes as they are accepted, in a periodical publication, cumulating these in a new edition of all or parts of the schedules, as suitable.Ex. It is true that assignments were being heaped upon him with immense rapidity, but he would be able to sort them out and contrive solutions.Ex. Many libraries amass a considerable amount of community literature, some of which is kept on permanent display.Ex. The first thing I did was pile them one on another and then sit on them while I looked at my other presents.Ex. A small committee of librarians, whenever they could spare time from their existing jobs and in their own time, began to build up a card file of information on available resources in the city.Ex. Finally, the scores of amendments, which had been issued to change rules or clarify their meaning, had mounted to the point where catalogers copies of the AACR were seriously out-of-date, if they were not bulging with tip-ins.Ex. What one might call 'fetishistic bibliomania' is a disease -- and few serious book-readers, let alone librarians, are free from a squirrel-like proclivity to hoard books.Ex. This type of dairies are generally interested in stockpiling annual ryegrass as a source of high-quality winter forage.Ex. When I went to the little boys/girls room to relieve myself I was suprised to see the amount of loo rolls stashed in the corner.Ex. How many honorary doctorates has the Judge racked up since then?.Ex. As the bills piled up and the little money she had dried up, friends and neighbors began to worry that she didn't have a prayer.Ex. Large volumes of water can be stored up for irrigation by erecting an earthen or masonry dam across the lower part of the vally of a river or stream.Ex. Previous studies in which squirrels were provisioned with an abundant supply of food found a reduction in the rate of caching.Ex. Babies cry for an average of five hours a day for the first three months and tot up 51 days in their first year, according to survey.Ex. When you tote up the carbon emissions caused by clearing land to grow corn, fertilizing it and transporting it, corn ethanol leaves twice the carbon footprint as gasoline.----* acumular atrasos = build up + backlogs.* acumular demasiado estock = overstock.* acumular experiencia = garner + experience.* acumular polvo = gather + dust, collect + dust.* acumular problemas = build up + problems.* acumular reservas = stockpile.* acumularse = accrue.* * *1.verbo transitivo <riquezas/poder> to accumulate; < experiencia> to gain2.* * *= accumulate, cumulate, heap, amass, pile, build up, mount, hoard, stockpile, stash, rack up, pile up, store up, cache, tot up, tote up.Ex: Bureaux can be useful for proving trials, and the deferment of commitments until a suitable size of data base has been accumulated in the computer system.
Ex: Publish changes as they are accepted, in a periodical publication, cumulating these in a new edition of all or parts of the schedules, as suitable.Ex: It is true that assignments were being heaped upon him with immense rapidity, but he would be able to sort them out and contrive solutions.Ex: Many libraries amass a considerable amount of community literature, some of which is kept on permanent display.Ex: The first thing I did was pile them one on another and then sit on them while I looked at my other presents.Ex: A small committee of librarians, whenever they could spare time from their existing jobs and in their own time, began to build up a card file of information on available resources in the city.Ex: Finally, the scores of amendments, which had been issued to change rules or clarify their meaning, had mounted to the point where catalogers copies of the AACR were seriously out-of-date, if they were not bulging with tip-ins.Ex: What one might call 'fetishistic bibliomania' is a disease -- and few serious book-readers, let alone librarians, are free from a squirrel-like proclivity to hoard books.Ex: This type of dairies are generally interested in stockpiling annual ryegrass as a source of high-quality winter forage.Ex: When I went to the little boys/girls room to relieve myself I was suprised to see the amount of loo rolls stashed in the corner.Ex: How many honorary doctorates has the Judge racked up since then?.Ex: As the bills piled up and the little money she had dried up, friends and neighbors began to worry that she didn't have a prayer.Ex: Large volumes of water can be stored up for irrigation by erecting an earthen or masonry dam across the lower part of the vally of a river or stream.Ex: Previous studies in which squirrels were provisioned with an abundant supply of food found a reduction in the rate of caching.Ex: Babies cry for an average of five hours a day for the first three months and tot up 51 days in their first year, according to survey.Ex: When you tote up the carbon emissions caused by clearing land to grow corn, fertilizing it and transporting it, corn ethanol leaves twice the carbon footprint as gasoline.* acumular atrasos = build up + backlogs.* acumular demasiado estock = overstock.* acumular experiencia = garner + experience.* acumular polvo = gather + dust, collect + dust.* acumular problemas = build up + problems.* acumular reservas = stockpile.* acumularse = accrue.* * *acumular [A1 ]vt‹riquezas/poder› to accumulate, amass; ‹experiencia› to gainto accumulatese acumula mucho polvo aquí a lot of dust accumulates o gathers herelos intereses se van acumulando the interest is accumulating o ( frml) accruing, the interest is piling up ( colloq)el trabajo se iba acumulando work was piling o mounting up* * *
acumular ( conjugate acumular) verbo transitivo ‹riquezas/poder› to accumulate;
‹ experiencia› to gain
acumularse verbo pronominal [ trabajo] to pile up, mount up;
[ intereses] to accumulate;
[ deudas] to mount up;
[ polvo] to accumulate
acumular verbo transitivo to accumulate
' acumular' also found in these entries:
Spanish:
perecedera
- perecedero
English:
accumulate
- amass
- build up
- collect
- gather
- hoard
- pile up
- run up
- stockpile
- store
- store up
- accrue
- build
* * *♦ vtto accumulate;le gusta acumular recuerdos de sus viajes she likes collecting souvenirs of her trips;el tren fue acumulando retrasos en las diferentes paradas the train got further and further delayed at every stop* * *v/t accumulate* * *acumular vt: to accumulate, to amass* * *acumular vb to accumulate -
12 bailar
v.1 to dance.bailar una rumba to dance a rumbaes difícil bailar esta música it's difficult to dance to this music¿bailas? would you like to dance?sacar a alguien a bailar to ask somebody to dance o for a dancees otro que tal baila (informal figurative) he's just the same, he's no differentMaría ascendió a la cima Mary climbed to the top.2 to be loose.le baila un diente he has a loose toothlos pies me bailan (en los zapatos) my shoes are too big* * *1 to dance2 (hacer girar) to spin1 to dance■ ¿bailas? do you want to dance?, would you like to dance?2 (girar) to spin3 (ser grande) to be too big4 (moverse; cosa) to wobble; (persona) to move about, fidget5 (estar suelto) to be loose\bailar al son que le tocan to swim with the tideir a bailar to go dancingotro,-a que tal baila he's (she's) no differentque me (te, le, etc) quiten lo bailado they can't take the memories away from me (you, him, her, etc)sacar a alguien a bailar to ask somebody to dance* * *verb* * *1. VI1) (=danzar) to dancesacar a algn a bailar — to ask sb to dance, ask sb for a dance
- ¡que me quiten lo bailado o bailao!bailar con la más fea —
bailar al son que tocan —
los políticos bailan al son que le tocan los militares — the politicians toe the line given them by the military
2) [peonza] to spin (round)3) [mueble] to be wobbly, be unsteady4) * [ropa, calzado] to be miles too big *he adelgazado y me bailan los pantalones — I've lost weight and my trousers are miles too big for me *
2. VT1) (=danzar) to dancebailar el vals — to waltz, dance the waltz
2) [+ peonza] to spin3) LAm* (=timar)3.See:* * *1.verbo intransitivo1) (Mús) to danceque me quiten lo bailado! — (fam) I'm going to enjoy myself while I can
2) trompo/peonza to spin3) (fam) ( estar flojo) (+ me/te/le etc)4) (Méx fam)2.bailar vt1) (Mús) to dance2) (Méx fam) (quitar, robar) to swipe (colloq), to pinch (BrE colloq)3.bailarse v pron (Méx fam)* * *= execute + Baile, dance, trip the light fantastic, hoof, shake + a leg.Ex. Melanie Stanton broke into a gentle laugh as he recalled him executing a shuffling fandango and announcing mischievously, 'Women in the SLA, get ready, here I come!'.Ex. I am too old any longer to play games or dance; my social life is restricted; and I cannot, as I used, take much interest in the future of the world, for I shan't live long enough to see what is going to happen in it.Ex. The article is entitled ' Tripping the Light Fantastic with Theodore de Banville'.Ex. Another comedy sketch consists of a routine in which a dancer, invisible except for white hat, gloves and shoes, hoofs merrily until suffering a fatal seizure.Ex. Small wonder then that western dance classes in the city are brimming with corporates learning to shake a leg and get rid of accumulated stress.----* bailar el swing = jive.* bailar jazz = jive.* bailar la danza del vientre = belly-dance.* * *1.verbo intransitivo1) (Mús) to danceque me quiten lo bailado! — (fam) I'm going to enjoy myself while I can
2) trompo/peonza to spin3) (fam) ( estar flojo) (+ me/te/le etc)4) (Méx fam)2.bailar vt1) (Mús) to dance2) (Méx fam) (quitar, robar) to swipe (colloq), to pinch (BrE colloq)3.bailarse v pron (Méx fam)* * *= execute + Baile, dance, trip the light fantastic, hoof, shake + a leg.Ex: Melanie Stanton broke into a gentle laugh as he recalled him executing a shuffling fandango and announcing mischievously, 'Women in the SLA, get ready, here I come!'.
Ex: I am too old any longer to play games or dance; my social life is restricted; and I cannot, as I used, take much interest in the future of the world, for I shan't live long enough to see what is going to happen in it.Ex: The article is entitled ' Tripping the Light Fantastic with Theodore de Banville'.Ex: Another comedy sketch consists of a routine in which a dancer, invisible except for white hat, gloves and shoes, hoofs merrily until suffering a fatal seizure.Ex: Small wonder then that western dance classes in the city are brimming with corporates learning to shake a leg and get rid of accumulated stress.* bailar el swing = jive.* bailar jazz = jive.* bailar la danza del vientre = belly-dance.* * *bailar [A1 ]viA ( Mús) to dancesalir a bailar to go out dancingla sacó a bailar he asked her to dance¿bailas? or ¿quieres bailar? do you want o would you like to dance?bailar suelto to dance (without holding on to one's partner, as at a discotheque)bailar agarrado to dance ( holding on to one's partner)otro que tal baila ( fam); another one who's just as bad¡que me quiten lo bailado or bailao! ( fam); I'm going to enjoy myself while I canB «trompo/peonza» to spintus zapatos me quedan bailando your shoes are miles too big for me ( colloq)Dmientras tanto la firma del contrato queda bailando meanwhile the contract is still up in the air■ bailarvtA ( Mús) to dancebailar un tango/vals to tango/waltz, to dance a tango/waltzme bailaron dos mil pesos I had two thousand pesos pinched■ bailarse* * *
bailar ( conjugate bailar) verbo intransitivo
1 (Mús) to dance;
la sacó a bailar he asked her to dance
2 [trompo/peonza] to spin
3 (fam) ( quedar grande) (+ me/te/le etc):
verbo transitivo
to dance;
bailar
I verbo transitivo & verbo intransitivo
1 to dance: no le gusta bailar, she doesn't like to dance
II verbo intransitivo
1 (moverse, no encajar bien) to move, to wobble: esta mesa baila mucho, this table wobbles a lot
♦ Locuciones: baila al son que le tocan, she always goes with the flow o she always adapts to the circumstances
fig fam otro que tal baila, he's just as bad
familiar ¡que nos quiten lo bailado!, nobody can take away the good times we've had!
bailarle el agua a alguien, to flatter o to suck up to someone: siempre le está bailando el agua al jefe, he's always sucking up to his boss
' bailar' also found in these entries:
Spanish:
A
- cojear
- dejar
- encasquetar
- hartarse
- hincharse
- inflarse
- poema
- quebrar
- sacar
- son
- sosaina
- agarrado
- claqué
- danzar
- gracia
- lindo
- paso
- público
- tango
- vals
English:
also
- boogie
- dance
- fox trot
- intro
- sit out
- straw
- study
- tap dance
- tight
- waltz
- as
- like
- mood
- partner
- perform
- sit
- wall
- whom
- wobble
* * *♦ vt1. [música] to dance;bailar una rumba to dance a rumba;es difícil bailar esta música it's difficult to dance to this music;Famque me quiten lo bailado: aunque nos pusimos perdidos, que nos quiten lo baila(d)o even though we got lost, it didn't spoil our enjoyment2. [peonza] to spin♦ vi1. [danzar] to dance;¿bailas? would you like to dance?;bailar agarrado to dance cheek to cheek;sacar a alguien a bailar [bailar] to dance with sb;[pedir] to ask sb to dance o for a dance; Fames otro que tal baila he's just the same, he's no different;el padre era un mujeriego y el hijo es otro que tal baila the father was a womanizer and his son's a chip off the old block;bailar con la más fea: siempre me toca a mí bailar con la más fea I always seem to get the short straw;bailar al son que tocan: ése baila al son que le tocan los de arriba he does whatever his bosses tell him to do2. [no encajar] to be loose;le baila un diente he has a loose tooth;los pies me bailan (en los zapatos) my shoes are too big;esta falda me baila this skirt is loose on me o too big for me3. [peonza] to spin4. [variar] [cifras] to fluctuate;los resultados de las encuestas bailan entre el 5 y el 15 por ciento the results of the polls range from 5 to 15 percent* * *I v/i1 dance;bailar al son que le tocan toe the line;bailar con la más fea draw the short straw2 de zapato be looseII v/t dance;se lo bailó Méx fam he swiped it fam ;bailarle a alguien el agua suck up to s.o.;¡que me quiten lo bailado! nobody can take away the good times I’ve had* * *bailar vt: to dancebailar vi1) : to dance2) : to spin3) : to be loose, to be too big* * *bailar vb to dance¿bailas? do you want to dance?bailamos un vals we danced a waltz / we waltzed -
13 amortización
f.1 amortization, paying-off, writing off, redemption.2 accumulated depreciation.* * *1 (pago) redemption2 (recuperación) amortization, depreciation, writing off* * *SF1) (Econ) [de bono] redemption; [de préstamo] repayment; [de bienes] depreciation; [de puesto] abolition2) (Jur) amortization* * ** * *= capital repayment, repayment, amortisation [amortization, -USA], redemption.Ex. Repayments is normally by equal half-yearly payments of capital and interest after a moratorium on capital repayments of up to five years, depending on project completion date.Ex. Repayments is normally by equal half-yearly payments of capital and interest after a moratorium on capital repayments of up to five years, depending on project completion date.Ex. This means that the switching centres being introduced now will have to cater for both analogue and digital signals, as the amortization time of a large switching centre is 20 to 30 years.Ex. Apart from the initial purchase and the final redemption of vouchers, the Scheme eliminates all financial elements when paying for international transactions = Aparte de la compra inicial y el reembolso final de los vales canjeables, este Sistema elimina todos los aspectos económicos que intervienen en el pago por cualquier operación realizada entre países.----* fondo de amortización = sinking fund.* plazos de amortización = repayment schedules.* * ** * *= capital repayment, repayment, amortisation [amortization, -USA], redemption.Ex: Repayments is normally by equal half-yearly payments of capital and interest after a moratorium on capital repayments of up to five years, depending on project completion date.
Ex: Repayments is normally by equal half-yearly payments of capital and interest after a moratorium on capital repayments of up to five years, depending on project completion date.Ex: This means that the switching centres being introduced now will have to cater for both analogue and digital signals, as the amortization time of a large switching centre is 20 to 30 years.Ex: Apart from the initial purchase and the final redemption of vouchers, the Scheme eliminates all financial elements when paying for international transactions = Aparte de la compra inicial y el reembolso final de los vales canjeables, este Sistema elimina todos los aspectos económicos que intervienen en el pago por cualquier operación realizada entre países.* fondo de amortización = sinking fund.* plazos de amortización = repayment schedules.* * *A1 (de una inversión) recovery2 (de un préstamo) repayment3 (de bonos, de una hipoteca) redemptionB (en un balance) depreciation, amortizationCompuestos:accelerated depreciation● amortización decreciente or degresivareducing balance depreciationstraight line depreciationC (de puestos) elimination* * *
amortización sustantivo femenino ( de inversión) recovery;
( de préstamo) repayment;
(de bonos, hipoteca) redemption
amortización f Fin (de un bono, una deuda) repayment
(de inversión) depreciation, amortization
' amortización' also found in these entries:
English:
amortization
- depreciation
* * *amortización nf1. [de deuda, préstamo, hipoteca] repayment, paying-off2. [de inversión, capital] recouping;[de bonos, acciones] redemption; [de bienes de equipo] depreciation3. [de puesto de trabajo] abolition;este cambio implicará la amortización de puestos de trabajo this change will mean some jobs will be done away with* * *f repayment, redemption -
14 sumar
v.1 to add together (varias cantidades).tres y cinco suman ocho three and five are o make eightsúmale diez add tenMaría suma en la clase Mary adds in class.2 to add.súmale a eso todas las mentiras que nos ha dicho to that we also have to add all the lies he's told us3 to come to.4 to add up, to add, to add together, to sum.Ellos sumaron los números They added up the numbers.5 to be accumulated on.Se me sumó el sobreprecio Overpricing was accumulated on me.* * *1 MATEMÁTICAS to add, add up2 (componer una cantidad) to total, amount to, come to3 (compendiar) to summarize, sum up1 (unirse) to join (a, in)\suma y sigue carried forward 2 figurado and that's not all* * *verb1) to add2) total* * *1. VT1) (Mat) to add (together)2) (=totalizar) to add up to, come tola cuenta suma seis dólares — the bill adds up o comes to six dollars
dos y dos suman cuatro — two and two are o make four
3) † (=resumir) to summarize, sum up2.VI to add upsuma y sigue — (Contabilidad) carried forward
3.See:* * *1.verbo transitivo1)a) < cantidades> to add (up)b) ( totalizar) to add up to8 y 5 suman 13 — 8 and 5 add up to o make 13
2) ( agregar) <apoyo/éxito/interés> to add2.sumar vi to add up3.suma y sigue — ( a pie de página) balance carried forward
sumarse v prona) ( agregarse)sumarse A algo: esto se suma a los problemas ya existentes this comes on top of o is in addition to any already existing problems; a su falta de experiencia se suma su poca habilidad — he lacks both experience and ability
b) ( adherirse)sumarse A algo — (a protesta, celebración) to join something
* * *= sum, tot up, tote up.Ex. These scores were summed to obtain a research performance score for each department over the period of assessment.Ex. Babies cry for an average of five hours a day for the first three months and tot up 51 days in their first year, according to survey.Ex. When you tote up the carbon emissions caused by clearing land to grow corn, fertilizing it and transporting it, corn ethanol leaves twice the carbon footprint as gasoline.----* máquina de sumar = adding machine.* * *1.verbo transitivo1)a) < cantidades> to add (up)b) ( totalizar) to add up to8 y 5 suman 13 — 8 and 5 add up to o make 13
2) ( agregar) <apoyo/éxito/interés> to add2.sumar vi to add up3.suma y sigue — ( a pie de página) balance carried forward
sumarse v prona) ( agregarse)sumarse A algo: esto se suma a los problemas ya existentes this comes on top of o is in addition to any already existing problems; a su falta de experiencia se suma su poca habilidad — he lacks both experience and ability
b) ( adherirse)sumarse A algo — (a protesta, celebración) to join something
* * *= sum, tot up, tote up.Ex: These scores were summed to obtain a research performance score for each department over the period of assessment.
Ex: Babies cry for an average of five hours a day for the first three months and tot up 51 days in their first year, according to survey.Ex: When you tote up the carbon emissions caused by clearing land to grow corn, fertilizing it and transporting it, corn ethanol leaves twice the carbon footprint as gasoline.* máquina de sumar = adding machine.* * *sumar [A1 ]vtA1 ‹cantidades› to add up, add2 (totalizar) to add up to18 y 15 suman 33 18 and 15 add up to o make 33¿cuánto suman esas transacciones? how much do those dealings add up to o come to?B (agregar) to addsumaron su voz a la protesta they added their voices to the protest■ sumarvito add upsuma y sigue (a pie de página) balance carried forwardes la tercera vez este año ¡suma y sigue! it's the third time this year, and no doubt it'll happen again o and so it goes on■ sumarse1 (agregarse) sumarse A algo:esto se suma a los problemas ya existentes this comes on top of o is in addition to the problems which already exista su falta de conocimientos se suma un total desinterés por la materia in addition to his lack of knowledge he displays no interest whatsoever in the subject2 (adherirse) sumarse A algo to join sthdecidieron sumarse a los trabajadores en huelga they decided to come out with o join the striking workersun nuevo cantante acaba de sumarse al grupo a new singer has just joined the group* * *
sumar ( conjugate sumar) verbo transitivo
◊ 8 y 5 suman 13 8 and 5 add up to o make 13
verbo intransitivo
to add up
sumarse verbo pronominala) ( agregarse) sumarse A algo:◊ esto se suma a los problemas ya existentes this comes on top of o is in addition to any already existing problems
sumar verbo transitivo
1 Mat to add (up): seis y dos suman ocho, six and o plus two add up to o make eight
2 (la cuenta, la factura) la factura suma tres mil pesetas, the bill comes to three thousand pesetas
3 (añadir, incorporar) si al terremoto sumas las inundaciones, el desastre fue total, the earthquake, taken in conjunction with the flooding, meant total disaster
¿Cómo se dice 2 + 3 = 5?
Two and three is/equals five.
Two plus three is/equals five.
What's two and three?
' sumar' also found in these entries:
Spanish:
adición
- añadir
- hacer
- más
- suma
- ir
- ser
English:
add
- add up
- add up to
- addition
- fraction
- make
- sum
- tot up
- total
- tot
* * *♦ vt1. [varias cantidades] to add together;súmale diez add ten2. [dar como resultado] to add up to, to make;tres y cinco suman ocho three and five make o are eight3. [añadir] to add;súmale a eso todas las mentiras que nos ha dicho to that we also have to add all the lies he's told us;suma y sigue [en contabilidad] carried forward;Fam here we go again!4. [costar] to come to* * *I v/t add;5 y 6 suman 11 5 and 6 make 11II v/i add up* * *sumar vt1) : to add, to add up2) : to add up to, to totalsumar vi: to add up* * *sumar vb to add up -
15 return on assets
Fina measure of profitability calculated by expressing a company’s net income as a percentage of total assets.Abbr. ROAEXAMPLEBecause the ROA formula reflects total revenue, total cost, and assets deployed, the ratio itself reflects a management’s ability to generate income during the course of a given period, usually a year.To calculate ROA, net income is divided by total assets, then multiplied by 100 to express the figure as a percentage:Net income /total assets × 100 = ROAIf net income is $30, and total assets are $420, the ROA is:30 /420 = 0.0714 × 100 = 7.14%A variation of this formula can be used to calculate return on net assets (RONA):Net income /fixed assets + working capital = RONAAnd, on occasion, the formula will separate after-tax interest expense from net income:Net income + interest expense /total assets = ROAIt is therefore important to understand what each component of the formula actually represents.Some experts recommend using the net income value at the end of the given period, and the assets value from beginning of the period or an average value taken over the complete period, rather than an end-of-theperiod value; otherwise, the calculation will include assets that have accumulated during the year, which can be misleading. -
16 ansammeln
(trennb., hat -ge-)II v/refl accumulate, gather (together) (auch Personen); Staub, Wasser auch: collect; Zinsen: build up; accrue förm.; Wut: build up; die unbeantwortete Post sammelte sich an unanswered letters began to pile up; auf den Büchern sammelte sich Staub an the books accumulated dust; angesammelte Wut pent-up rage* * *to collect; to gather; to accumulate; to amass;sich ansammelnto mass; to collect; to gather* * *ạn|sam|meln sep1. vt1) (= anhäufen) to accumulate; Reichtümer, Erfahrung to amass; Vorräte to build up; Zinsen to build up, to accrue (form)2) (= zusammenkommen lassen) to gather together2. vr1) (= sich versammeln) to gather, to collect2) (= aufspeichern, aufhäufen) to accumulate; (Staub) to collect, to accumulate; (Flüssigkeit, Schadstoffe, Fragen) to collect; (fig Wut, Frust, Misstrauen) to build up; (Zinsen) to build up, to accrue (form)* * *an|sam·melnI. vt1. (anhäufen)▪ etw \ansammeln to accumulate [or amass] sthVorräte \ansammeln to build up provisionsZinsen [auf einem Sparbuch/Konto] \ansammeln to accrue interest [on a savings book/an account]Truppen [für jdn/etw] \ansammeln to concentrate troops [for sb/sth]II. vr1. (sich versammeln)2. (sich anhäufen)4. (sich aufstauen)* * *1.transitives Verb accumulate; amass <riches, treasure>2.reflexives Verb1) (zusammenströmen) gather* * *ansammeln (trennb, hat -ge-)B. v/r accumulate, gather (together) (auch Personen); Staub, Wasser auch: collect; Zinsen: build up; accrue form; Wut: build up;die unbeantwortete Post sammelte sich an unanswered letters began to pile up;auf den Büchern sammelte sich Staub an the books accumulated dust;angesammelte Wut pent-up rage* * *1.transitives Verb accumulate; amass <riches, treasure>2.reflexives Verb1) (zusammenströmen) gather* * *v.to accumulate v. -
17 резервный капитал
1. accumulated surplusрезервный капитал; резерв банка — surplus reserve
2. profit and loss surplusизнос основного капитала, основных средств — wear and tear
3. reserve capital4. reserve fund5. surplus reserveРусско-английский большой базовый словарь > резервный капитал
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18 amortization
Fin1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time.EXAMPLEFor tax purposes, the distinction is not always made between amortization and depreciation, yet amortization remains a viable financial accounting concept in its own right.It is computed using the straight-line method of depreciation: divide the initial cost of the intangible asset by the estimated useful life of that asset.Initial cost/useful life = amortization per yearFor example, if it costs $10,000 to acquire a patent and it has an estimated useful life of 10 years, the amortized amount per year is $1,000.$10,000/10 = $1,000 per yearThe amount of amortization accumulated since the asset was acquired appears on the organization’s balance sheet as a deduction under the amortized asset.While that formula is straightforward, amortization can also incorporate a variety of noncash charges to net earnings and/or asset values, such as depletion, write-offs, prepaid expenses, and deferred charges. Accordingly, there are many rules to regulate how these charges appear on financial statements. The rules are different in each country, and are occasionally changed, so it is necessary to stay abreast of them and rely on expert advice.For financial reporting purposes, an intangible asset is amortized over a period of years. The amortizable life—“useful life”—of an intangible asset is the period over which it gives economic benefit.Intangibles that can be amortized can include:Copyrights, based on the amount paid either to purchase them or to develop them internally, plus the costs incurred in producing the work (wages or materials, for example). At present, a copyright is granted to a corporation for 75 years, and to an individual for the life of the author plus 50 years. However, the estimated useful life of a copyright is usually far less than its legal life, and it is generally amortized over a fairly short period;Cost of a franchise, including any fees paid to the franchiser, as well legal costs or expenses incurred in the acquisition. A franchise granted for a limited period should be amortized over its life. If the franchise has an indefinite life, it should be amortized over a reasonable period not to exceed 40 years;Covenants not to compete: an agreement by the seller of a business not to engage in a competing business in a certain area for a specific period of time. The cost of the not-tocompete covenant should be amortized over the period covered by the covenant unless its estimated economic life is expected to be less;Easement costs that grant a right of way may be amortized if there is a limited and specified life; Organization costs incurred when forming a corporation or a partnership, including legal fees, accounting services, incorporation fees, and other related services.Organization costs are usually amortized over 60 months;Patents, both those developed internally and those purchased. If developed internally, a patent’s “amortizable basis” includes legal fees incurred during the application process. A patent should be amortized over its legal life or its economic life, whichever is the shorter;Trademarks, brands, and trade names, which should be written off over a period not to exceed 40 years;Other types of property that may be amortized include certain intangible drilling costs, circulation costs, mine development costs, pollution control facilities, and reforestation expenditures;Certain intangibles cannot be amortized, but may be depreciated using a straight-line approach if they have “determinable” useful life. Because the rules are different in each country and are subject to change, it is essential to rely on specialist advice.2. the repayment of the principal and interest on a loan in equal amounts over a period of time -
19 Gesamtabgabenbelastung
Gesamtabgabenbelastung
(Steuern) overall tax burden;
• Gesamtabsatz total marketing (sales), overall sales;
• Gesamtabsatzforschung all-marketing research;
• Gesamtabsatzplan overall marketing program(me);
• Gesamtabschluss (Rundfunkwerbung) blanket contract;
• Gesamtabschreibung total allowance;
• Gesamtabweichung (der Istkosten von den Standardkosten) gross variance;
• Gesamtaktiva total assets;
• Gesamtangebot total supply;
• Gesamtanordnung general plan;
• Gesamtansicht general view;
• Gesamtanstieg overall increase;
• Gesamtarbeitskräftereserve total possible labo(u)r force;
• Gesamtarbeitslosigkeit overall unemployment;
• Gesamtarbeitszeit total hours of work;
• Gesamtaufkommen total yield (revenue);
• Gesamtauflage (Zeitung) general circulation, net press (total print) run;
• Gesamtaufnahme establishing shot;
• Gesamtaufstellung general statement;
• Gesamtauftrag (Werbung) block booking;
• Gesamtauftragswert (Baufirma) total work on hand;
• Gesamtauftrieb der Weltwirtschaft international (world-wide) boom;
• Gesamtaufwand aggregate expenditure, total outlay;
• Gesamtaufwand im Inland gross domestic expenditure;
• Gesamtaufwand der Wirtschaft business spending;
• Gesamtausbeute total recovery (take);
• Gesamtausfuhr national export, total exports;
• Gesamtausgabe complete edition;
• Gesamtausgaben outright expenses, outgoings, total expenditure;
• Gesamtauslagen total (outright) expenses;
• Gesamtaußenhandel aggregate foreign trade;
• Gesamtausstoß total output;
• Gesamtauswirkungen overall impact;
• Gesamtbankebene overall bank level;
• Gesamtbankergebnis overall bank results;
• Gesamtbearbeitungszeit operating time;
• Gesamtbedarf total demand (requirements), entire need;
• Gesamtbedingungen overall conditions;
• offene Gesamtbelastung (Grundstück) floating charge (Br.);
• Gesamtbelegschaft total workforce, force of men employed;
• Gesamtbericht overall report;
• Gesamtbericht über die Tätigkeit der Europäischen Union General Report on the Activities of the European Union;
• Gesamtbesitz entirety of estate, general property;
• Gesamtbestand total stock on hand, overall holding;
• Gesamtbeteiligung joint interest;
• Gesamtbetrag aggregate (total, entire) amount, [sum] total;
• Gesamtbetrag der täglichen Debet- und Kreditsalden einer Verrechnungsstelle clearinghouse balance;
• Gesamtbetrag auf dem Kassenzettel total on the cash register receipt;
• Gesamtbetrieb whole concern;
• Gesamtbetriebswert going-concern value;
• Gesamtbevölkerung entire (total) population, whole country;
• Gesamtbewertung total evaluation;
• Gesamtbilanz consolidated balance sheet;
• Gesamtbild overall picture;
• verzerrtes Gesamtbild distorted overall picture;
• Gesamtbürgen joint guarantors;
• Gesamtbürgschaft collateral (joint) guaranty, joint surety;
• Gesamtdotierung remuneration package;
• Gesamtdurchschnitt total average;
• europäischer Gesamtdurchschnitt overall European average;
• Gesamteigentum aggregate property, (gemeinschaftliches Eigentum) joint title;
• Gesamteinfuhr total imports;
• Gesamteinfuhrkontingent overall import quota;
• Gesamteinkommen entire (total) income;
• gemeinsames Gesamteinkommen total joint income;
• Gesamteinkommen aus Grundbesitz als Gewerbeeinkünfte behandeln to treat all income from property as income effectively connected with the conduct of trade or business;
• Gesamteinlage total subscription;
• Gesamteinnahme total receipts, business;
• Gesamteinnahmen des Haushaltsplans total budget revenue;
• Gesamteinzahlungen total deposits;
• Gesamtentschädigung total indemnity;
• Gesamtentwicklung overall trend;
• Gesamtentwicklung der Gewinne negativ beeinflussen to drag down the overall profit picture;
• Gesamtergebnis global (total, overall) result;
• Gesamtergebnisrechnung statement of income and accumulated earnings;
• Gesamterhebung universal census;
• Gesamterlös total (entire) proceeds, overall profit;
• Gesamtersparnis total saving;
• Gesamtertrag entire (total) proceeds, total revenue, aggregate profit, (Erzeugung) aggregate (total) output;
• Gesamtetat summary (overhead, master, overall) budget, (Werbeagentur) billing;
• Gesamtetat ablehnen to throw out the whole budget;
• Gesamtetat mit allem Drum und Dran ablehnen to reject the whole budget lock, stock and barrel;
• in die Gesamtfinanzierung flexibel mit einbeziehen to incorporate flexibly in the overall financing;
• Gesamtfluggewicht full load, all-up [weight];
• Gesamtforderung total claim;
• Gesamtgebühr inclusive charge;
• Gesamtgehalt salary package;
• Gesamtgeschäftsführung general management;
• Gesamtgewicht total load;
• höchst zulässiges Gesamtgewicht (Auto) maximum permissible weight;
• Gesamtgläubiger joint and several creditors;
• Gesamtgrenze overall limit;
• Gesamtgut community property (US);
• Gesamthaftung joint liability (guaranty);
• Gesamthandel total (aggregate) trade;
• Gesamthandelsbilanz total balance of trade. -
20 samle
accumulate, assemble, bundle, collect, compile, concentrate, gather, muster, piece together, pile up, put together, raise, rally, unify* * *vb gather ( fx mushrooms, pebbles, wealth, information, experience),( mere systematisk) collect ( fx material for a book; information; one's thoughts);( om personer) gather ( fx gather people about one), collect ( fxcollect all the pupils in the big hall),( til bestemt formål, F) assemble ( fx an audience; the members of the committee; people for a meeting);( tiltrække) attract ( fx he stood on a box to attract an audience);(maskindele etc) assemble;( opdynge) accumulate ( fx a lot of books; enormous riches),F amass ( fx a fortune);( til en enhed) unite ( fx a country),F unify;[ samles] gather, meet;(se også samlet);[ med sb:][ samle appetit] get up (el. gather) an appetite;[ samle mod] get up (el. pluck up) courage;[ samle en hær] raise an army;( komme sig) recuperate;[ samle alle sine kræfter] gather all one's strength;[ med præp, adv:][ samle ind]( foretage indsamling) collect ( til for),(fx på arbejdsplads, T) pass the hat round;[ samle op] pick up;[ samle på bøger (, frimærker etc)] collect books (, stamps etc);T ( ironisk) nothing to write home about;[ samle sammen] get (el. gather) together ( fx one's things), collect;[ med sig:][ samle sig] gather, collect,( for bestemt formål, F) assemble (om round), congregate;( ophobes) gather ( fx dust gathered on the books), collect,( gennem lang tid) accumulate ( fx books (, dust) had accumulated on his desk);( tage sig sammen) collect oneself,( koncentrere sig) concentrate (om on);[ samle sig en formue] accumulate (, F: amass) a fortune;(dvs for at støtte) they rallied round their leader.
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