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41 accrual accounting
* * *
= accrual basis.* * ** * *запись доходов и расходов на момент их возникновения; учет доходов и расходов на момент их возникновения; метод начисления. Under this method of accounting, income is recognized when earned, whether or not collected, and expenses are recognized when events have occurred that determine that a liability exists and the amount of the liability can be ascertained with reasonable accuracy. For example, at December 31 you ship a customer 100 widgets. You have to record the income in that year, even though you won't get paid until the following year. If you were buying the widgets, you could accrue the expense in the tax year you ordered them. There are some special rules for tax purposes and there can be a significant divergence between recognition of income and expenses for tax and financial accounting purposes. . Словарь экономических терминов . -
42 PAYE
Finally, 5 October is the date for notifying the taxman that you are liable to income or capital gains tax. There's no need to do this if you've been sent a tax return, nor if PAYE covers all your income. But if you have new freelance income or have started a new business, you should be putting your hand up to the Revenue by six months after the end of the tax year in which you started - hence 5 October.
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43 expence
Как глагол отсутствует в словарях, хотя часто употребляется. Определения понятия expensed можно найти в ряде глоссариев по этой тематике, имеющихся в Сети. Например: Expensed: charged to an expense account, fully reducing reported profit of that year, as is appropriate for expenditures for items with useful live under one year (Washingtonpost.com Business Glossary)1. Why Options Should Not Be Expensed (заголовок статьи в журнале школы бизнеса Нью-йоркского университета)
2. The Dow Chemical Company announced today that beginning in the first quarter of 2003, it will expense stock options granted to employees. (Речь в данном случае идет об отнесении на расходы фондовых опционов, т.е. Прав на покупку акций на фиксированных условиях работниками компании, которые предоставляются им в качестве одной из форм вознаграждения, а не просто поощрения, как сказано в «Новом англо-русском банковском и экономическом словаре» Бориса Федорова)
3. As long as you start using your newly purchased business equipment before the end of the tax year, you get the entire expensing deduction for that year, whether you started using the equipment in January or on December 31st. The amount that can be expensed depends upon the date the qualifying property is placed in service, not when it's purchased or paid for. (Суть этого пояснения в том, что стоимость нового оборудования относится на расходы и вычитается из налогооблагаемой прибыли за данный год)
The English annotation is below. (English-Russian) > expence
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44 expense
•• * Expense как глагол отсутствует даже в заслуженно популярном «Новом англо-русском банковском и экономическом словаре» Бориса Федорова. Но примеров употребления этого слова в качестве глагола можно привести множество. Why Options Should Not Be Expensed – заголовок статьи в журнале школы бизнеса Нью-йоркского университета. Правда, многие крупные компании после известных скандалов с финансовой отчетностью поступили как раз наоборот:
•• The Dow Chemical Company announced today that beginning in the first quarter of 2003, it will expense stock options granted to employees.
•• Речь в данном случае идет об отнесении на расходы (т.е. о зачислении на расходные статьи) фондовых опционов (прав на покупку акций на фиксированных условиях работниками компании, которые предоставляются им в качестве одной из форм вознаграждения, а не просто поощрения, как сказано у Федорова). Разумеется, относить на расходы можно не только опционы, но и многое другое:
•• As long as you start using your newly purchased business equipment before the end of the tax year, you get the entire expensing deduction for that year, whether you started using the equipment in January or on December 31st. The amount that can be expensed depends upon the date the qualifying property is placed in service, not when it’s purchased or paid for.
•• Суть этого пояснения в том, что стоимость нового оборудования относится на расходы и вычитается из налогооблагаемой прибыли за данный год. Определения понятия expensed можно найти в ряде глоссариев по этой тематике, имеющихся в Сети.
•• Например:
•• Expensed: charged to an expense account, fully reducing reported profit of that year, as is appropriate for expenditures for items with useful life under one year. (Washingtonpost.com Business Glossary)
•• Еще один полезный глоссарий по этой тематике: http://www.marketvolume.com/glossary/sln_main.asp
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45 fiscal
adj.fiscal.año/asesor/fraude fiscal tax year/adviser/fraudf. & m.1 similar public prosecutor (British), district attorney (United States) (law).fiscal General del Estado (similar) Director of Public Prosecutions (British), (similar) Attorney General (United States)2 district attorney, government attorney, prosecuting attorney, prosecutor.* * *► adjetivo1 fiscal, tax1 DERECHO public prosecutor, US district attorney2 figurado snooper, informer* * *1.año fiscal — fiscal year, financial year
2. SMF1) (Jur) public prosecutor, district attorney (EEUU)fiscal general del Estado — Director of Public Prosecutions, Attorney General (EEUU)
2) * (=entrometido) busybody, meddler* * *Iadjetivo fiscal, tax (before n); año, ministerioII- cala masculino, femenino, fiscal masculino y femenino ≈district attorney ( in US), ≈public prosecutor ( in UK)IIImasculino (Ven) tbfiscal de tránsito — ( cuerpo) traffic police; ( persona) traffic policeman
* * *Iadjetivo fiscal, tax (before n); año, ministerioII- cala masculino, femenino, fiscal masculino y femenino ≈district attorney ( in US), ≈public prosecutor ( in UK)IIImasculino (Ven) tbfiscal de tránsito — ( cuerpo) traffic police; ( persona) traffic policeman
* * *fiscal11 = prosecutor, prosecuting attorney, district attorney, district counsel.Ex: This article discusses one case that illustrates how even well trained federal prosecutors can grow confused about how to apply the intellectual property law.
Ex: Prosecuting attorneys are responsible for prosecution of all violations of state criminal law within their county.Ex: District attorneys are the elected representatives of the state in all criminal and some juvenile matters.Ex: The duty of the prosecuting counsel is not to obtain a conviction at all cost, but to act as a Minister of Justice.* acuerdo con el fiscal = plea bargaining.* Fiscal General = Attorney General.* oficina del fiscal, la = prosecutor's office, the.fiscal22 = fiscal, prosecuting.Ex: The effect of fiscal pressures is particularly evident for government on-line systems, such as DOE/RECON.
Ex: Moreover, the investigating function is in principle kept separate from the prosecuting one, at least in the case of the more serious offences including those related to corruption.* abogado fiscal = prosecuting attorney, district attorney, district counsel.* año fiscal = fiscal year, business year, accounting year, tax year.* beneficio fiscal = fiscal benefit.* desgravación fiscal = tax deduction, tax relief, tax abatement.* ejercicio fiscal = tax year, fiscal year, business year, accounting year.* exención fiscal = tax write-off.* extracto fiscal = tax statement, income tax statement.* fraude fiscal = tax evasion.* licencia fiscal = trading licence.* paraíso fiscal = tax haven, offshore banking.* reducción fiscal = tax cut.* residencia fiscal = tax residence.* tipo fiscal = tax rate.* tipo fiscal marginal = marginal tax rate.* * *fiscal, tax ( before n)asesor fiscal tax consultantm,f,Compuestos:( Ven) tb* * *
fiscal adjetivo
fiscal, tax ( before n)
■ sustantivo masculino y femenino ≈ district attorney ( in US), ≈ public prosecutor ( in UK)
fiscal
I adjetivo
1 (relativo al fisco) fiscal, tax
2 (relativo al fiscal) prosecuting
II mf Jur public prosecutor, US district attorney
Fiscal General del Estado, Director of Public Prosecutions, US Attorney General
' fiscal' also found in these entries:
Spanish:
actuar
- asesor
- asesora
- CIF
- desgravación
- memoria
- paraíso
- timbre
- año
- asesoría
- estampilla
- estampillar
- fraude
- petición
- póliza
English:
allowance
- Attorney General
- consultant
- D.A.
- district attorney
- dodger
- exemption
- financial year
- fiscal
- haven
- prosecuting attorney
- prosecutor
- rebate
- tax bracket
- tax evasion
- tax haven
- tax relief
- attorney
- counsel
- district
- financial
- off
- prosecute
- tax
- taxation
* * *♦ adj1. [del fisco] fiscal, tax;año/asesor/fraude fiscal tax year/adviser/evasion2. Derel ministerio fiscal Br ≈ Office of the Director of Public Prosecutions, US ≈ Attorney General's Office♦ nmfFiscal General del Estado Br ≈ Director of Public Prosecutions, US ≈ Attorney General* * *I adj tax atr, fiscal;sistema fiscal tax systemII m/f district attorney, Brpublic prosecutor* * *fiscal adj: fiscal♦ fiscalmente advfiscal nmf: district attorney, prosecutor* * *fiscal1 adj taxfiscal2 n public prosecutor -
46 ejercicio
m.1 exercise (tarea, deporte).hacer ejercicio to (do) exerciseejercicio físico physical exercise2 test (exam).3 practicing.ya no está en ejercicio he no longer practices4 exercising.5 financial year (finance).ejercicio económico/fiscal financial/tax year6 workout, drill, work-out, work-out session.* * *3 DEPORTE exercise4 FINANZAS year\en ejercicio practising (US practicing)hacer ejercicio to do exercise, take exerciseejercicio económico financial year, fiscal yearejercicios espirituales spiritual retreat* * *noun m.1) exercise2) practice* * *SM1) [físico] exercise2) (Educ) exercise3) (Mil) exerciselas tropas españolas participan en los ejercicios de la OTAN — Spanish troops are taking part in NATO exercises
ejercicio acrobático — (Aer) stunt
4) [de cargo]abogado en ejercicio — practising o (EEUU) practicing lawyer
5) (Com, Econ) financial year, fiscal yearejercicio contable — year of account, accounting year
ejercicio fiscal — fiscal year, tax year
6) (Rel)* * *1) ( actividad física) exercise2)a) ( de profesión) practiceb) ( de función)c) (de derecho, poder) exercise (frml)3) (Educ)a) ( trabajo de práctica) exerciseb) (prueba, examen) test, exam4) (Mil) exercise, maneuver*5) (Econ, Fin) fiscal year (AmE), financial year (BrE)* * *= exercise, drill, drill practice, drill exercise, tenure.Ex. As a concluding exercise, therefore, it would be helpful for you to try some examples of analysis and translation on your own.Ex. An example of the type of drill which might be applied to the study of bibliographies is given below.Ex. No reinforcement drill practice was given to the control group.Ex. As drill exercises in writing, the writing of book reviews has little to commend it.Ex. During his tenure, OSU was recognized for the high quality Selective Dissemination of Information (SDI) program it developed in serving both students and faculty.----* causado por el ejercicio = exercise-induced.* cuaderno de ejercicios = workbook [work-book].* ejercicio abdominal = sit-up.* ejercicio complementario = follow-up activity.* ejercicio de calentamiento = warm-up, warm-up exercise.* ejercicio de comprensión = comprehension exercise.* ejercicio económico = business year, accounting year.* ejercicio fiscal = tax year, fiscal year, business year, accounting year.* ejercicio físico = workout, physical exercise, exercise.* ejercicio físico consistente en saltar sin desplazarse abriendo y cerrando l = jumping jack.* ejercicio mental = mental gymnastics, mental operation.* ejercicio muscular = muscle exercise.* ejercicio práctico = practical, practical exercise, hands-on exercise.* ejercicios de clase = school tasks.* ejercicio y práctica = drill and practice.* en ejercicio = incumbent, practising [practicing, -USA].* hacer ejercicio físico = work out.* hacer ejercicios de calentamiento = limber up.* inducido por el ejercicio = exercise-induced.* instalación para el ejercicio físico = physical facility.* instrucción mediante ejercicios = drilling.* libro de ejercicios = workbook [work-book].* programa de ejercicio físico = exercise programme.* provocado por el ejercicio = exercise-induced.* * *1) ( actividad física) exercise2)a) ( de profesión) practiceb) ( de función)c) (de derecho, poder) exercise (frml)3) (Educ)a) ( trabajo de práctica) exerciseb) (prueba, examen) test, exam4) (Mil) exercise, maneuver*5) (Econ, Fin) fiscal year (AmE), financial year (BrE)* * *= exercise, drill, drill practice, drill exercise, tenure.Ex: As a concluding exercise, therefore, it would be helpful for you to try some examples of analysis and translation on your own.
Ex: An example of the type of drill which might be applied to the study of bibliographies is given below.Ex: No reinforcement drill practice was given to the control group.Ex: As drill exercises in writing, the writing of book reviews has little to commend it.Ex: During his tenure, OSU was recognized for the high quality Selective Dissemination of Information (SDI) program it developed in serving both students and faculty.* causado por el ejercicio = exercise-induced.* cuaderno de ejercicios = workbook [work-book].* ejercicio abdominal = sit-up.* ejercicio complementario = follow-up activity.* ejercicio de calentamiento = warm-up, warm-up exercise.* ejercicio de comprensión = comprehension exercise.* ejercicio económico = business year, accounting year.* ejercicio fiscal = tax year, fiscal year, business year, accounting year.* ejercicio físico = workout, physical exercise, exercise.* ejercicio físico consistente en saltar sin desplazarse abriendo y cerrando l = jumping jack.* ejercicio mental = mental gymnastics, mental operation.* ejercicio muscular = muscle exercise.* ejercicio práctico = practical, practical exercise, hands-on exercise.* ejercicios de clase = school tasks.* ejercicio y práctica = drill and practice.* en ejercicio = incumbent, practising [practicing, -USA].* hacer ejercicio físico = work out.* hacer ejercicios de calentamiento = limber up.* inducido por el ejercicio = exercise-induced.* instalación para el ejercicio físico = physical facility.* instrucción mediante ejercicios = drilling.* libro de ejercicios = workbook [work-book].* programa de ejercicio físico = exercise programme.* provocado por el ejercicio = exercise-induced.* * *A (actividad física) exercisedebes comer menos y hacer más ejercicio you should eat less and exercise more o take more exerciseel ejercicio físico physical exerciseB1(de una profesión, una función): el título faculta para el ejercicio de la docencia the certificate qualifies o allows you to teachdecisiones tomadas en el ejercicio de su cargo decisions taken in the course of his dutiesun militar en ejercicio a regular soldierabogado en ejercicio practicing lawyerel ejercicio democrático del poder the democratic exercise of power2(de un derecho): renunciaron al ejercicio del derecho al voto they chose not to exercise their right to voteC1 (trabajo de práctica) exerciseun ejercicio para reducir el abdomen an exercise to flatten the abdomenejercicios de piano/inglés piano/English exercises2 (prueba, examen) test, examCompuestos:repetition exercise o drillsubstitution exercise o drillshooting/rifle practicempl:la semana que viene tienen ejercicios espirituales they are going on a retreat next weekD ( Mil) exercise, maneuver** * *
ejercicio sustantivo masculino
1 ( actividad física) exercise;
2 (Educ)
3 ( de profesión) practice
4 (Mil) exercise, maneuver( conjugate maneuver)
ejercicio sustantivo masculino
1 exercise
2 (desempeño de profesión) practice
3 (movimiento físico) exercise: hace ejercicio todos los días, she does exercises every day
4 Fin tax year
ejercicio económico, financial year
5 (examen, esp práctico) exam, proof
(deberes prácticos) exercices
♦ Locuciones: estar en ejercicio, to practise one's profession: es juez en ejercicio, she's a practising judge
' ejercicio' also found in these entries:
Spanish:
deberse
- memoria
- oxidarse
- bicicleta
- buzo
- ejecutar
- exceso
- función
- hacer
- plana
- relajar
- sencillo
- trotar
English:
bracing
- conducive
- do
- exercise
- financial year
- flabby
- object
- practice
- practicing
- practise
- practising
- press-up
- pursuit
- rowing machine
- work off
- work out
- comprehension
- drill
- financial
- malpractice
- running
- sit
- strike
- tax
- tenure
- warm
- work
* * *ejercicio nm1. [deporte] exercise;hacer ejercicio to exercise, to do exerciseejercicios de calentamiento warm-up exercises;ejercicio físico physical exercise;ejercicios de mantenimiento keep-fit exercises2. [tarea] exercise;ejercicios de inglés/guitarra English/guitar exercisesRel ejercicios espirituales retreat;ejercicios de tiro target practice3. [examen] test, US quiz;el profesor nos puso un ejercicio escrito/oral the teacher gave us a written/an oral Br test o US quiz4. Mil exercise5. [de profesión] practising;[de cargo, funciones] carrying out;se le acusa de negligencia en el ejercicio de sus funciones he has been accused of negligence in carrying out o in the performance of his duties;(estar) en ejercicio (to be) in practice;ya no está en ejercicio he no longer practises;un médico en ejercicio a practising doctor6. [de poder, derecho] exercising;el ejercicio del voto the use of one's vote7. Econ financial yearejercicio económico financial year;ejercicio fiscal tax year* * *m1 exercise;hacer ejercicio exercise2 COM fiscal year, Brfinancial year3 MIL:en ejercicio(s) on maneuvers, Br on manoeuvres* * *ejercicio nm1) : exercise2) : practice* * *ejercicio n exercisehacer ejercicio to exercise / to take exercise -
47 año fiscal
m.fiscal year, financial year, financial year of government, natural business year.* * *tax year* * *fiscal year (AmE), tax year (BrE)* * *(n.) = fiscal year, business year, accounting year, tax yearEx. Periodically, the paid fines can be removed from the fines file (for instance, at the end of a fiscal or academic year).Ex. Results indicated 78 percent expected 1974 to be a better business year than 1973.Ex. Short-term plans, on the other hand, usually coincide with the accounting year.Ex. Tax years run from 6 April one year to 5 April the following year.* * *fiscal year (AmE), tax year (BrE)* * *(n.) = fiscal year, business year, accounting year, tax yearEx: Periodically, the paid fines can be removed from the fines file (for instance, at the end of a fiscal or academic year).
Ex: Results indicated 78 percent expected 1974 to be a better business year than 1973.Ex: Short-term plans, on the other hand, usually coincide with the accounting year.Ex: Tax years run from 6 April one year to 5 April the following year.* * *fiscal year, Brtax year -
48 fiscal2
2 = fiscal, prosecuting.Ex. The effect of fiscal pressures is particularly evident for government on-line systems, such as DOE/RECON.Ex. Moreover, the investigating function is in principle kept separate from the prosecuting one, at least in the case of the more serious offences including those related to corruption.----* abogado fiscal = prosecuting attorney, district attorney, district counsel.* año fiscal = fiscal year, business year, accounting year, tax year.* beneficio fiscal = fiscal benefit.* desgravación fiscal = tax deduction, tax relief, tax abatement.* ejercicio fiscal = tax year, fiscal year, business year, accounting year.* exención fiscal = tax write-off.* extracto fiscal = tax statement, income tax statement.* fraude fiscal = tax evasion.* licencia fiscal = trading licence.* paraíso fiscal = tax haven, offshore banking.* reducción fiscal = tax cut.* residencia fiscal = tax residence.* tipo fiscal = tax rate.* tipo fiscal marginal = marginal tax rate. -
49 ejercicio fiscal
m.financial year, fiscal year, accounting period, fiscal period.* * *(n.) = tax year, fiscal year, business year, accounting yearEx. Tax years run from 6 April one year to 5 April the following year.Ex. Periodically, the paid fines can be removed from the fines file (for instance, at the end of a fiscal or academic year).Ex. Results indicated 78 percent expected 1974 to be a better business year than 1973.Ex. Short-term plans, on the other hand, usually coincide with the accounting year.* * *(n.) = tax year, fiscal year, business year, accounting yearEx: Tax years run from 6 April one year to 5 April the following year.
Ex: Periodically, the paid fines can be removed from the fines file (for instance, at the end of a fiscal or academic year).Ex: Results indicated 78 percent expected 1974 to be a better business year than 1973.Ex: Short-term plans, on the other hand, usually coincide with the accounting year. -
50 near cash
!гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.The UK's public spending framework is based on several key principles:"consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;" "the judgement of success by policy outcomes rather than resource inputs;" "strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and"the proper costing and management of capital assets to provide the right incentives for public investment.The Government sets policy to meet two firm fiscal rules:"the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and"the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)"Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and"Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.More information about DEL and AME is set out below.In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets."Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest."Within the Resource Budget DEL, departments have separate controls on:"Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and"The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:"provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;" "enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;" "introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and"not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:"an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;" "an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;" "to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with"further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.Technical Notes explain how performance against each PSA target will be measured.To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.This document was updated on 19 December 2005.Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money————————————————————————————————————————"GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money"————————————————————————————————————————GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money————————————————————————————————————————GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.———————————————————————————————————————— -
51 déclaration
c black déclaration [deklaʀasjɔ̃]feminine nouna. ( = proclamation) declaration ; ( = discours, commentaire) statement ; ( = aveu) admission ; ( = révélation) revelation• faire une or sa déclaration à qn to declare one's love to sbc. [de naissance, décès] registration ; [de vol, perte, changement de domicile] notification• faire une déclaration d'accident (à l'assurance) to file an accident claim ; (à la police) to report an accident━━━━━━━━━━━━━━━━━Written in 1789, this document is of great cultural and historical significance in France, reflecting as it does the Republican ideals upon which modern France is founded. Drawing on philosophical ideas that developed during the Enlightenment, it declares the natural and inalienable right of all people to freedom, ownership of property and equality before the law, as well as the universal right of all nations to sovereignty and the separation of powers. It has always been used as a basis for the French Constitution.* * *deklaʀasjɔ̃1) ( communication publique) gén statement; ( officielle) declaration ( sur about)2) Administration notificationdéclaration de naissance — ( enregistrement) registration of birth; ( information) notification of birth
3) Droit statementdéclaration de vol/perte — report of theft/loss
•Phrasal Verbs:* * *deklaʀasjɔ̃ nf1) (= action, document écrit) declaration2) POLITIQUE (= discours) statementJe n'ai aucune déclaration à faire. — I have no statement to make.
3) (= compte rendu) report* * *déclaration nf1 ( communication publique) gén statement; ( officielle) declaration (sur about); faire une déclaration à la presse to make a statement to the press; signer une déclaration commune to sign a common declaration ou statement; déclaration solennelle solemn declaration; déclaration d'intention/de principe statement of intent/of principle; déclaration de guerre/d'indépendance declaration of war/of independence; déclaration (d'amour) declaration of love; faire sa déclaration à qn to declare one's love to sb;2 Admin notification; déclaration d'accident/de changement de domicile notification of an accident/of change of address; déclaration de naissance ( enregistrement) registration of birth; ( information) notification of birth; déclaration d'une maladie notification of a disease;3 Jur statement; faire une déclaration à la police to make a statement to the police; déclaration de vol/perte report of theft/loss; déclaration sous serment sworn statement. ⇒ impôt.déclaration d'ajudication declaration of adjudication; déclaration d'impôts or de revenus (income-)tax return; faire or remplir sa déclaration d'impôts to fill in one's tax return; Déclaration universelle des droits de l'homme Universal Declaration of Human Rights.[deklarasjɔ̃] nom féminin1. [communication] statement[proclamation] declarationdéclaration de guerre/d'indépendance declaration of war/of independence2. [témoignage] statementdéclaration sous serment sworn statement, statement under oathdéclaration de perte: faire une déclaration de perte de passeport à la police to report the loss of one's passport to the police4. [aveu] declarationfaire une déclaration d'amour ou sa déclaration (à quelqu'un) to declare one's love (to somebody)People in France are required to declare their taxable earnings at the beginning of the year for the previous calendar year. Thrice-yearly tax payments ( tiers provisionnels) are based on one third of the previous year's total, the final payment being adjusted according to the actual tax owed. It is also possible to pay tax on a monthly basis. This is known as mensualisation.Adopted by the National Assembly on 4th August 1789, the Declaration proclaims the inalienable natural right of all men to freedom, condemns the privileged class of the Ancien Régime and declares all citizens equal before the law. In 1793, the preface to the Constitution added the right to education, work and freedom of assembly to the text of 1789. -
52 Lohnsteuerkarte
f tax card* * *die Lohnsteuerkartewage tax card* * *The Lohnsteuerkarte is a card showing income tax and social security contributions paid in a particular year. If the employee changes jobs, this card and their Sozialversicherungsausweis must be given to the new employer. At the end of the year the Lohnsteuerkarte is returned to the employee. They can then present it to the tax office together with their income tax return and claim any tax rebates they may be entitled to. See: → Sozialversicherungsausweis* * *Lohn·steu·er·kar·tef card showing income tax and social security contributions paid by an employee in any one year* * *die income-tax card* * *Lohnsteuerkarte f tax card* * *die income-tax card* * *f.income tax card (in Germany) n. -
53 cobrar
v.1 to charge (commerce) (money).nos cobra 700 euros de alquiler al mes she charges us 700 euros rent a month, we pay her 700 euros rent a monthme cobró de más he overcharged mecantidades por cobrar amounts due¿me cobra? how much do I owe you? (al pagar)Ella cobra los martes She draws her pay every Tuesday.2 to earn, to be paid (un sueldo).cobra un millón al año she earns a million a yearestá cobrando el paro he's receiving unemployment benefit3 to take on, to acquire.cobrar fama to become famous4 to get paid.5 to collect, to recover, to retrieve.Ella cobra su sueldo los martes She collects her paycheck every Tuesday.6 to collect payment from, to ask for payment, to bill.Ella le cobra a María She collects payment from Mary.7 to gain, to take on, to get up, to pick up.Su auto cobró velocidad His car gained velocity.8 to cash in, to cash, to encash.Ricardo cobró su cheque Richard cashed in his check.9 to claim.Ella cobra una gran indemnización She claims a big compensation.* * *■ ¿cuánto te ha cobrado? how much did he charge you?■ ¿cuánto cobras? how much do you earn?2 (caza) to retrieve3 to get4 figurado (adquirir) to gain, get■ le he cobrado cariño a ese lugar I've taken a liking to this place, I've grown fond of this place1 to be in for it1 (dinero) to take, collect■ cóbrate el café can you take for the coffee?2 (víctimas) to claim3 (recuperar) to recover (de, from); (volver en sí) to come round\cobrarse venganza to take revenge* * *verb1) to charge2) collect3) get, earn4) draw* * *1. VT1) (=pedir como pago) to charge¿qué me va usted a cobrar? — what are you going to charge me?
¿cuánto os cobra de alquiler? — how much rent does she charge you?
me han cobrado demasiado — they've charged me too much, they've overcharged me
¿me cobra, por favor? — how much do I owe you?, can I have the bill, please?
¿me cobra los cafés? — how much do I owe you for the coffees?
2) (=recibir)no han cobrado el dinero prometido — they haven't been paid o received the money they were promised
cobran un sueldo anual de nueve millones — they get o earn o receive an annual salary of nine million
¿cuánto cobras al año? — how much do you get o earn a year?
cantidades a o por cobrar — amounts payable, amounts due
cuentas a o por cobrar — accounts receivable
3) (=recoger dinero de) [+ deuda, alquiler, impuesto] to collect; [+ cheque] to cash; [+ subsidio, pensión] to draw4) (=adquirir)•
cobrar cariño a algn — to grow fond of sbcobrar fama de inteligente/ladrón — to acquire a reputation for being intelligent/a thief
5) (=recuperar) [+ pieza de caza] to retrieve, fetch; [+ cuerda] to pull in, take in6) LAm2. VI1) (=recibir dinero)a) [como sueldo] to be paidel lechero vino a cobrar — the milkman came for his money, the milkman came to be paid
los atletas cobran por participar en la carrera — the athletes get paid o receive a fee for taking part in the race
b) [por servicio] to charge2) * (=recibir golpes)¡vas a cobrar! — you're (in) for it!
3.See:* * *1.verbo transitivo1)a) <precio/suma> to chargenos cobran 30.000 pesos de alquiler — they charge us o we pay 30,000 pesos in rent
cobrar algo por algo/+ inf — to charge something for something/-ing
b) < sueldo> to earncobra 200.000 pesetas al mes — he earns 200,000 pesetas a month
cobrar la pensión — to collect o draw one's pension
2) < alquiler> to chargenos cobra un alquiler altísimo — he charges us o we pay him a very high rent
vino a cobrar el alquiler — she came for the rent o to collect the rent
¿me cobra estas cervezas? — can I pay for these beers, please?
3)a) < deuda> to recoverb) < cheque> to cash4)a) (Chi) ( pedir)b) (Chi) <gol/falta> to give5)a) ( adquirir)b) ( tomar)7)a) (period) <vidas/víctimas> to claimb) < botín> to carry offc) (Náut) to haul in2.cobrar via)cobrar por algo/+ inf — to charge for something/-ing
¿me cobra, por favor? — can you take for this, please?, can I pay, please?
llámame por cobrar — (Chi, Méx) call collect (AmE), reverse the charges (BrE)
b) ( recibir el sueldo) to be paidc) (fam) ( recibir una paliza)3.vas a cobrar! — you're going to get it! (colloq)
cobrarse v pron1) ( recibir dinero)tenga, cóbrese — here you are
cóbrese las cervezas — can you take for the beers, please?
2) < víctimas> to claim* * *= cash in, charge, exact + payment, levy + charge, debit.Ex. They have implemented a voluntary system for libraries of charging for photocopies with flat-rate 5 franc tokens, which can either be re-used by the recipient or cashed in for 4 francs.Ex. Information providers pay a fee to British Telecom, and may then charge users for each frame that they consult.Ex. Excessive emphasis on the need to exact payment will stifle the flow of information.Ex. Accordingly, the local library committee decided to levy a charge of 15 cents on each book borrowed, with suitable reductions for the elderly.Ex. An acquisitions file is intended to indicate the status of each title on order, together with information on its ordering (supplier, date etc., for whom it was ordered, and the heading or budget to which the cost is to be debited).----* Algo por lo que se puede cobrar = billable.* cobrar comisión = charge + commission.* cobrar en un trabajo = job + pay.* cobrar fuerza = gather + strength, grow in + power, gain + strength.* cobrar fuerzas = gain + strength.* cobrar ímpetu = gain + momentum, gather + strength, gain + impetus.* cobrar importancia = assume + importance, take on + added weight, move up + the agenda, gain + importance, be on the agenda.* cobrar impulso = gain + strength.* cobrar intensidad = gather + momentum, gain + momentum, pick up + speed, gather + pace.* cobrar nuevo entusiasmo = develop + renewed enthusiasm.* cobrar relevancia = be on the agenda.* cobrarse = face + charges, be billable.* cobrarse la vida de Alguien = claim + life.* cobrarse muchas vidas = take + a heavy toll of life.* cobrar tarifa = charge + commission.* cobrar una cuota = charge + fee.* cobrar una factura = collect + payment, receive + payment.* cobrar una multa = charge + fine.* cobrar una pensión = draw + a pension.* cobrar un precio = charge + price.* cobrar velocidad = gather + momentum, gather + pace.* cobrar vida = come + alive, come to + life.* por el que se puede cobrar = chargeable.* sin certeza de cobrar = on spec.* sin cobrar = free of charge, unredeemed, uncollected.* * *1.verbo transitivo1)a) <precio/suma> to chargenos cobran 30.000 pesos de alquiler — they charge us o we pay 30,000 pesos in rent
cobrar algo por algo/+ inf — to charge something for something/-ing
b) < sueldo> to earncobra 200.000 pesetas al mes — he earns 200,000 pesetas a month
cobrar la pensión — to collect o draw one's pension
2) < alquiler> to chargenos cobra un alquiler altísimo — he charges us o we pay him a very high rent
vino a cobrar el alquiler — she came for the rent o to collect the rent
¿me cobra estas cervezas? — can I pay for these beers, please?
3)a) < deuda> to recoverb) < cheque> to cash4)a) (Chi) ( pedir)b) (Chi) <gol/falta> to give5)a) ( adquirir)b) ( tomar)7)a) (period) <vidas/víctimas> to claimb) < botín> to carry offc) (Náut) to haul in2.cobrar via)cobrar por algo/+ inf — to charge for something/-ing
¿me cobra, por favor? — can you take for this, please?, can I pay, please?
llámame por cobrar — (Chi, Méx) call collect (AmE), reverse the charges (BrE)
b) ( recibir el sueldo) to be paidc) (fam) ( recibir una paliza)3.vas a cobrar! — you're going to get it! (colloq)
cobrarse v pron1) ( recibir dinero)tenga, cóbrese — here you are
cóbrese las cervezas — can you take for the beers, please?
2) < víctimas> to claim* * *= cash in, charge, exact + payment, levy + charge, debit.Ex: They have implemented a voluntary system for libraries of charging for photocopies with flat-rate 5 franc tokens, which can either be re-used by the recipient or cashed in for 4 francs.
Ex: Information providers pay a fee to British Telecom, and may then charge users for each frame that they consult.Ex: Excessive emphasis on the need to exact payment will stifle the flow of information.Ex: Accordingly, the local library committee decided to levy a charge of 15 cents on each book borrowed, with suitable reductions for the elderly.Ex: An acquisitions file is intended to indicate the status of each title on order, together with information on its ordering (supplier, date etc., for whom it was ordered, and the heading or budget to which the cost is to be debited).* Algo por lo que se puede cobrar = billable.* cobrar comisión = charge + commission.* cobrar en un trabajo = job + pay.* cobrar fuerza = gather + strength, grow in + power, gain + strength.* cobrar fuerzas = gain + strength.* cobrar ímpetu = gain + momentum, gather + strength, gain + impetus.* cobrar importancia = assume + importance, take on + added weight, move up + the agenda, gain + importance, be on the agenda.* cobrar impulso = gain + strength.* cobrar intensidad = gather + momentum, gain + momentum, pick up + speed, gather + pace.* cobrar nuevo entusiasmo = develop + renewed enthusiasm.* cobrar relevancia = be on the agenda.* cobrarse = face + charges, be billable.* cobrarse la vida de Alguien = claim + life.* cobrarse muchas vidas = take + a heavy toll of life.* cobrar tarifa = charge + commission.* cobrar una cuota = charge + fee.* cobrar una factura = collect + payment, receive + payment.* cobrar una multa = charge + fine.* cobrar una pensión = draw + a pension.* cobrar un precio = charge + price.* cobrar velocidad = gather + momentum, gather + pace.* cobrar vida = come + alive, come to + life.* por el que se puede cobrar = chargeable.* sin certeza de cobrar = on spec.* sin cobrar = free of charge, unredeemed, uncollected.* * *cobrar [A1 ]vtA1 ‹precio/suma› to chargeme cobró $1.000 she charged me $1,000nos cobran 30.000 pesos de alquiler they charge us o we pay 30,000 pesos in rentcobrar algo POR algo to charge sth FOR sthme cobró una barbaridad por la comida/por cambiar el aceite he charged me a ridiculous amount for the meal/for changing the oilcobran 500 pesos por kilómetro they charge 500 pesos per kilometer2 ‹sueldo/pensión›cobra 2.000 euros al mes y no hace nada he earns 2,000 euros a month and does nothingtodavía no hemos cobrado la paga de junio we still haven't been paid for Junecobra el sueldo por el banco his salary is paid straight into the banktodavía no ha ido a cobrar la pensión she still hasn't been to collect o draw her pensioncobró el subsidio de desempleo durante seis meses he received unemployment benefit for six monthsB1 ‹alquiler/impuesto› to chargenos cobra un alquiler altísimo he charges us o we pay him a very high rentte cobrarán el IVA you will be charged sales tax/VATno nos cobran la electricidad they don't charge us for electricityvino a cobrar el alquiler she came for the rent o to collect the rentel departamento que se encargará de cobrar el nuevo impuesto the department which will be responsible for the collection of the new tax2 ‹bebidas/fruta›¿me cobras estas cervezas, por favor? can you take for these beers, please?, can I pay for these beers, please?se equivocó y me cobró el vino dos veces he made a mistake and charged me twice for the wineestá cobrando las entradas he's taking the money for the ticketsC1 ‹deuda› to recovervengo a cobrar esta factura I've come for payment of this billnunca llegó a cobrar esas facturas he never received payment for those billsvino a cobrar la factura de la cocina she came to collect payment for the stovelo único que hago es cobrar deudas all I do is collect debts2 ‹cheque› to cashD( Chi) (pedir): le cobré los libros que le presté I asked him to give back o return the books I'd lent him o I asked him for the books I'd lent himEF1(adquirir): cobrar importancia/fama to become important/famouslas negociaciones cobraron un nuevo impulso the negotiations were given fresh impetuscobran especial relieve los trabajos del Instituto cuando … the work done by the Institute takes on special significance when …se detuvo a cobrar fuerzas he stopped to get his strength backcobró ánimos y fue a decírselo he plucked up the courage and went and told her2(tomar): cobrarle cariño a algn to grow fond of sbcon el tiempo le fui cobrando cariño as time went by I grew fond of hercobrarle sentimientos a algn ( Chi); to be upset with sb1 (matar) to shoot, bag2 «perro» to retrieveH1 ( period); ‹vidas/víctimas› to claim2 ‹botín› to carry off3 ( Náut) to haul in■ cobrarvi1(por un servicio, unas mercancías): vino el lechero a cobrar the milkman came to be paid¿me cobra, por favor? can I have the check please?, can you take for this, please?, can I pay, please?2 (recibir el sueldo) to be paidllevamos dos meses sin cobrar we haven't been paid for two months3 ( fam)(recibir una paliza): ¡como no te estés quieto, vas a cobrar! if you don't keep still you're going to get it! ( colloq)■ cobrarseA(recibir dinero): tenga, cóbrese here you arecóbrese las cervezas de aquí can you take for these beers?, can I pay for these beers?B ‹víctimas› to claim* * *
cobrar ( conjugate cobrar) verbo transitivo
1
◊ nos cobran 30.000 pesos de alquiler they charge us 30,000 pesos in rent;
cobrar algo por algo/hacer algo to charge sth for sth/doing sth;
vino a cobrar el alquiler she came for the rent o to collect the rent;
¿me cobra estas cervezas? can I pay for these beers, please?;
me cobró el vino dos veces he charged me twice for the wine
‹ pensión› to draw;◊ cobra 2.000 euros al mes he earns/draws 2,000 euros a month;
todavía no hemos cobrado junio we still haven't been paid for June
2a) (Chi) ( pedir):
3 ( adquirir) ‹ fuerzas› to gather;◊ cobrar fama/importancia become famous/important
4 (period) ‹vidas/víctimas› to claim
verbo intransitivoa) cobrar por algo/hacer algo to charge for sth/doing sth;◊ ¿me cobra, por favor? can you take for this, please?, can I pay, please?;
llámame por cobrar (Chi, Méx) call collect (AmE), reverse the charges (BrE)
cobrarse verbo pronominala) ( recibir dinero):◊ tenga, cóbrese here you are;
cóbrese las cervezas can you take for the beers, please?
cobrar
I verbo transitivo
1 (pedir un precio) to charge
(exigir el pago) to collect
(recibir el pago de una deuda) to recover
2 (un cheque, un billete de lotería) to cash
(recibir el salario) to earn: aún no han cobrado el sueldo, they still haven't been paid their salary
cobra un buen sueldo, he earns a good salary
3 figurado (alcanzar, lograr) to gain, get: su proyecto cobra hoy importancia, today his project is becoming important
cobrar ánimos, to take heart
4 (empezar a sentir) cobrar afecto a alguien/algo, to become very fond of sb/sthg
II verbo intransitivo
1 (exigir un pago) ¿me cobra, por favor? I'd like to pay now, please
nunca me cobra, he never charges me
2 (recibir el salario) to be paid
3 fam (recibir una zurra) to catch it, get it
' cobrar' also found in these entries:
Spanish:
clavar
- llevar
- tesorería
- animar
- hora
- paro
- pensión
- soplar
- tomar
- velocidad
English:
arrears
- carer
- cash
- cash in
- charge
- collect
- draw
- gather
- momentum
- overcharge
- pay
- receive
- recover
- retrieve
- sting
- undercharge
- unpaid
- check
- claim
- extra
- going
- levy
- life
- reverse
* * *♦ vt[cheque] to cash; [deuda] to collect;cantidades por cobrar amounts due;¿me cobra, por favor? how much do I owe you?;nos cobra 1.000 euros de alquiler al mes she charges us 1,000 euros rent a month, we pay her 1,000 euros rent a month;cobran 10 euros por página they charge 10 euros per page;te cobrarán un mínimo de 10 euros por arreglarte los zapatos it'll cost you at least 10 euros to get your shoes mended;me cobró 1.000 pesos de más he overcharged me by 1,000 pesos;me cobraron 200 pesos de menos they undercharged me by 200 pesos;nos cobró por adelantado we had to pay her in advance;no me cobraron impuestos they didn't charge me tax;cóbrelo todo junto put it all together, we'll pay for it all together;no nos cobró la mano de obra he didn't charge us for labour;le cobrarán en aquella ventanilla you can pay at that counter over there;el lechero vino a cobrar la factura mensual the milkman came with the monthly bill2. [un sueldo] to earn, to be paid;cobra un millón al año she earns a million a year;en junio cobraremos una prima we'll be paid a bonus in June;cobro mi pensión por el banco my pension is paid straight into the bank;está cobrando el paro he's receiving unemployment benefit;sobrevive cobrando diferentes subsidios she lives by claiming a number of different benefits;tengo que ir a cobrar la jubilación I have to go and draw my pension;no cobro nada, lo hago porque me gusta I don't get paid for it, I do it because I enjoy it3. [adquirir] to take on, to acquire;con su último disco ha cobrado fama universal with her latest record she has achieved worldwide fame o she has become a household name;cada día cobran más importancia los temas medioambientales the environment is an issue which is becoming more and more important o which is gaining in importance;cobró aliento y prosiguió la marcha he paused to get his breath back and continued walking;cobrar velocidad to gather o gain speedle cobró miedo al perro y no se atrevió a acercársele she got scared of the dog and didn't dare go near it5. [recuperar] to retrieve, to recover;las tropas cobraron el aeropuerto the troops regained control of the airport6. [en caza] [matar a tiros] to shoot;[recoger] to retrieve, to fetch;cobraron doscientas aves en un solo día they came back with two hundred birds in just one day♦ vi1. [en el trabajo] to get paid;cobrarás el día 5 de cada mes you'll be paid on the 5th of every month;llevan un año sin cobrar they haven't had any wages for a year;cobrar en efectivo to be o get paid (in) cashel niño cobró por portarse mal the child got a beating for being naughty* * *I v/t1 charge4 importancia acquireII v/i1 be paid, get paid2:* * *cobrar vt1) : to charge2) : to collect, to draw, to earn3) : to acquire, to gain4) : to recover, to retrieve5) : to cash (a check)6) : to claim, to take (a life)7) : to shoot (game), to bagcobrar vi1) : to be paid2)* * *cobrar vb1. (recibir salario) to be paid / to earn¿cuánto cobras? how much do you earn?2. (recibir dinero) to get3. (talón) to cash4. (fijar precio) to charge5. (recibir un golpe) to get a smack -
54 entrada
f.1 entry.hizo una entrada espectacular she made a spectacular entrance2 entrance (place).entrada entrance, way in (en letrero)te espero a la entrada del cine I'll meet you outside the cinemaentrada de artistas stage doorentrada principal main entrance3 inlet, intake (Tec).4 ticket (en espectáculos) (billete).entrada libre o gratuita admission freesacar una entrada to buy a ticket5 audience.6 down payment (pago inicial). (peninsular Spanish)7 income.8 starter (plato).9 entry.10 beginning, start (principio).de entrada no me gustó, pero… at first I didn't like it, but…me di cuenta de entrada de que algo andaba mal I realized from the start that something was wrong11 input (computing).12 admission, adit, accession.13 receding hairline.14 entree.15 entry word, entry, entry word in reference book, headword.16 turnout, paying spectators.17 data entry.18 tackle.19 aditus.past part.past participle of spanish verb: entrar.* * *1 (gen) entrance, entry2 (vestíbulo) hall, entrance3 (billete) ticket, admission4 (público) audience6 (de libro, oración, etc) opening; (de año, mes) beginning7 (pago inicial) down payment, deposit■ pagué una entrada de diez mil libras para la casa I made a down payment of ten thousand pounds for the house8 (en libro cuentas) entry9 COCINA entrée, starter10 INFORMÁTICA input11 DEPORTE tackle12 (en diccionario) entry\dar entrada a to let in, allow in'Prohibida la entrada' "No admittance"tener entradas (en la frente) to have a receding hairlinederechos de entrada import duty singentrada de capital capital inflowentrada principal main entrancemedia-entrada (aforo) half-capacity crowd* * *noun f.1) ticket2) access3) doorway4) entrance, entry* * *SF1) (=lugar de acceso) entranceentrada — way in, entrance
2) (=vestíbulo) [de casa] hall, entrance hall; [de hotel] foyer3) (=llegada)a) [a un lugar]•
dar entrada a un lugar — to give access to a placenunca podemos platicar, tus visitas son siempre de entrada por salida — we never have time to chat, you're always in and out
una muchacha de entrada por salida — a non-live-in maid, a daily maid
b) [de correspondencia] arrivalc) (Teat) (tb: entrada en escena) entrance (on stage)d) (Mús) [de instrumento, voz] entryla soprano hizo una entrada muy brusca — the soprano came in very abruptly, the soprano's entry was very abrupt
e) (Jur) [en un domicilio] entryentrada en vigor, tras la entrada en vigor de la ley — after the law came into effect o force
la entrada en vigor del nuevo presupuesto tendrá lugar en enero — the new budget will take effect from January, the new budget will come into effect o force from January
4) (=invasión) [de militares] entry; [de turistas, divisas] influx5) (=acceso) [a espectáculo] admission, entry; [a país] entry; [a club, institución, carrera] admissionen su discurso de entrada a la Academia — in his introductory o opening speech to the Academy
sus buenas notas le facilitaron la entrada en Medicina — his good marks enabled him to study Medicine
no le dimos entrada en nuestra sociedad — he was refused entry to our society, we did not admit him to our society
•
prohibir la entrada a algn — to ban sb from entering6) (=billete) ticket•
media entrada — half price•
sacar una entrada — to buy a ticket7) (=público) (Teat) audience; (Dep) crowd, turnoutla segunda función contó con una buena entrada — there was a good audience for the second performance
el sábado hubo una gran entrada — there was a big crowd o turnout on Saturday
8) (=recaudación) (Teat) receipts pl, takings pl ; (Dep) gate money, receipts pl9) (=principio) start•
de entrada — [desde el principio] from the start, from the outset; [al principio] at firstde entrada ya nos dijo que no — he said no from the outset, he said no right from the start
hay que dar un 20% de entrada — you have to put down a 20% deposit, you have to make a down payment of 20%
"compre sin entrada" — "no down payment", "no deposit"
11) (Com) [en libro mayor] entry12) (=vía de acceso) (Mec) inlet, intake; (Elec) input13) (Inform) inputentrada de datos — data entry, data input
14) (Ftbl) tackle15) (Culin) starter16) [de diccionario] entry17) pl entradasa) [en el pelo] receding hairline singb) (Econ) income sing* * *1) ( acción) entrancela entrada es gratuita — admission o entrance is free
entrada en or (esp AmL) a algo — entry into something
tuvieron que forzar su entrada en el or al edificio — they had to force an entry into the building
su entrada en or a escena — her entrance, her appearance on stage
de entrada: dijo que no de entrada he said no right from the start; lo calé de entrada — (fam) I sized him up right away o (BrE) straightaway
2) (en etapa, estado)entrada en algo: la entrada en vigor del nuevo impuesto — the coming into effect of the new tax
3)a) (ingreso, incorporación) entryentrada en or (esp AmL) a algo: la entrada de Prusia en la alianza Prussia's entry into the alliance; la fecha de su entrada en el club the date he joined the club; esto le facilitó la entrada a la universidad — that made it easier for him to get into university
b) (Mús) entry4)a) ( lugar de acceso) entranceentrada — entrance, way in
entrada de artistas — ( en teatro) stage door; ( en sala de conciertos) artists' entrance
b) ( vestíbulo) hallc) ( de tubería) intake, inlet; ( de circuito) input5) (Espec)a) ( ticket) ticket¿cuánto cuesta la entrada? — how much are the tickets?
b) ( concurrencia) (Teatr) audience; (Dep) attendance, gatec) ( recaudación) (Teatr) takings (pl); (Dep) gate receipts (pl)6) ( comienzo) beginningcon la entrada del invierno — with the beginning o onset of winter
7) (Com, Fin)a) (Esp) ( depósito) depositpagas $50 de entrada — you pay a $50 down payment o deposit
b) ( ingreso) incomeentradas y salidas — income and expenditure, receipts and outgoings
c) ( anotación) entry; ( en diccionario - artículo) entry; (- cabeza de artículo) headword8) ( de comida) starter9)a) ( en fútbol) tackleb) ( en béisbol) inning10) ( en el pelo)* * *1) ( acción) entrancela entrada es gratuita — admission o entrance is free
entrada en or (esp AmL) a algo — entry into something
tuvieron que forzar su entrada en el or al edificio — they had to force an entry into the building
su entrada en or a escena — her entrance, her appearance on stage
de entrada: dijo que no de entrada he said no right from the start; lo calé de entrada — (fam) I sized him up right away o (BrE) straightaway
2) (en etapa, estado)entrada en algo: la entrada en vigor del nuevo impuesto — the coming into effect of the new tax
3)a) (ingreso, incorporación) entryentrada en or (esp AmL) a algo: la entrada de Prusia en la alianza Prussia's entry into the alliance; la fecha de su entrada en el club the date he joined the club; esto le facilitó la entrada a la universidad — that made it easier for him to get into university
b) (Mús) entry4)a) ( lugar de acceso) entranceentrada — entrance, way in
entrada de artistas — ( en teatro) stage door; ( en sala de conciertos) artists' entrance
b) ( vestíbulo) hallc) ( de tubería) intake, inlet; ( de circuito) input5) (Espec)a) ( ticket) ticket¿cuánto cuesta la entrada? — how much are the tickets?
b) ( concurrencia) (Teatr) audience; (Dep) attendance, gatec) ( recaudación) (Teatr) takings (pl); (Dep) gate receipts (pl)6) ( comienzo) beginningcon la entrada del invierno — with the beginning o onset of winter
7) (Com, Fin)a) (Esp) ( depósito) depositpagas $50 de entrada — you pay a $50 down payment o deposit
b) ( ingreso) incomeentradas y salidas — income and expenditure, receipts and outgoings
c) ( anotación) entry; ( en diccionario - artículo) entry; (- cabeza de artículo) headword8) ( de comida) starter9)a) ( en fútbol) tackleb) ( en béisbol) inning10) ( en el pelo)* * *entrada11 = access, entry, influx, membership, accession, admittance, entrée, down payment, tackle, inlet, admission.Ex: Access to the contents of data bases is via some computer-searching technique, often using an online terminal.
Ex: The entry, change, and extraction of word and phrases from abstracts is described in detail in Chapter 9.Ex: Many Americans viewed this influx of strangers with alarm.Ex: The sharing of expertise through membership of a club of existing users can be valuable.Ex: The documents concerning the accession of Greece to the European Communities were published in the official journal in 1979.Ex: New rules have made it possible to show films publicly with free admittance.Ex: Now that information is being distributed through the visual media, exhibitions can provide an entree for diversified and potentially larger audiences.Ex: Programs range from offering affordable on-campus condominiums to lending money for a house down payment.Ex: Footage from four decades of English soccer includes hard tackles, pushes and punches from club games.Ex: The cell arrival processes on the inlets of the switching element are of a bursty nature.Ex: Secondly, the admission of rules incompatible with the general ideology adopted inevitably entails subsequent remedial revision.* bandeja de entrada = take-up tray, inbox [in-box].* bien entrada la noche = late at night.* casillero de entrada = inbox [in-box].* conexión de entrada = inlet.* dar entrada = enter.* dar la entrada para = make + a deposit on.* datos de entrada = input data.* dispositivo de entrada de información mediante la voz = voice input device.* dispositivos de entrada = input equipment.* entrada aparatosa = explosive entrance.* entrada de aire = air intake.* entrada de datos = data entry, input, inputting.* entrada de datos sólo una vez = one-time entry.* entrada de lleno = plunge into.* entrada de nuevo = re-entry [reentry].* entrada de vuelta = flowing back.* entrada en vigor = entry into force.* entrada ilegal = trespass, trespassing.* entrada inicial = deposit.* entrada precipitada = plunge into.* entradas y salidas = comings and goings.* fichero de entrada = incoming file.* hall de entrada = entrance hall, lobby, entrance foyer.* hora de entrada = check-in time.* impedir la entrada = keep out.* negar la entrada = turn + Nombre + away.* norma de entrada de datos = input standard.* operario de entrada de datos = data entry operator.* paquete de entrada y comprobación de datos = data entry and validation package.* precio de entrada = price of admission.* prohibida la entrada = no admittance.* prohibir la entrada en = ban from.* puerta de entrada = entrance gate, entrance door.* puerto de entrada = port of entry.* punto de entrada = entry point, entrance point, point of entry.* rampa de entrada = driveway.* registro de entrada = accessions register, accession record.* sala de entrada = entrance lobby.* señal de entrada prohibida = No Entry sign.* sistema de entrada mediante tarjetas = card-entry system.* torno de control de entrada = turnstile.* válvula de entrada = inlet valve, intake valve.* visado de entrada = entry visa.entrada22 = entrance, foyer, doorway, gateway, entranceway.Ex: Diagrammatic presentation of the layout of the collection conveniently placed, for example, near the entrance.
Ex: The new library covers 4,700 square metres and shares a foyer with the art gallery.Ex: Heads started appearing in the doorway, muttering, 'Oh! So this is the library'.Ex: One of the roles of the local library is to act as a gateway to other information sources.Ex: The areas surveyed included the circulation and reference areas, the book stacks, the computer terminals, the newspaper reading room, the benches outside of the entranceway, and all other public seating areas.* entrada de artistas = stage door.* entrada de lectores = public entrance.* entrada para automóviles = driveway.* entrada para coches = driveway.* entrada principal = front entrance, main entrance.* esterilla de entrada = doormat.* esterilla de la entrada de la casa = welcome mat.entrada33 = ticket.Ex: Frantic assistants fell over each other's feet trying to retrieve tickets from the rows and rows of issue trays = Los frenéticos auxiliares tropezaban unos con otros intentando coger los tickets de las filas y filas de cajones de préstamo.
* agencia de venta de entradas = ticket agent, ticket agency.* elemento de entrada = entry element.* entrada gratis = free ticket.* entrada gratuita = free ticket.* entrada para otro día = rain cheque [rain check, -USA].* revendedor de entradas = ticket tout, ticket scalper.* reventa de entradas = scalping.* sistema de entrada múltiple = multiple entry system.* sistema de entrada única = single entry system.* vender todas las entradas de un Evento = sell out.* venta de entradas = ticketing.entrada44 = receding hairline.Nota: Del pelo.Ex: One look at your older brother's receding hairline shows you what's likely ahead.
entrada55 = entry, heading, index heading, rubric, index record.Ex: An entry is a logical grouping of elements arranged in a prescribed order which together constitute a single unit of information to be filed or arranged as such in a register, list, catalogue, etc.
Ex: A heading is the initial element of an entry, used as the principal filing element when the entry is arranged in an alphabetical listing.Ex: If one word is used out of context as an index heading, plainly it will be difficult to establish the interpretation to be placed on the homograph.Ex: And, as another instance, it's not fair to employ rubrics for ethnic groups that are not their own, preferred names.Ex: Subject indexes consist of a series of index records with each record incorporating a word or phrase describing the subject acting as the access point, and further details.* añadir entradas = make + additions.* entrada alfabética = alphabetico-specific entry, alphabetical index heading.* entrada alfabética de materia = alphabetical subject entry.* entrada de autoridades = authority entry.* entrada de diario = journal entry.* entrada de forma = form entry.* entrada de materia = subject entry.* entrada de nombre = name entry.* entrada de nombre personal = personal name entry.* entrada de tesauro = thesaurus entry.* entrada directa = direct entry.* entrada ficticia = rogue entry.* entrada léxica = lexical entry.* entrada múltiple = multiple entry.* entrada por el título = title main entry.* entrada por palabra clave del título = catchword entry.* entrada principal = main entry.* entrada recíproca = reciprocal entry.* entrada secundaria = added entry, additional entry.* hacer una entrada = make + entry.* palabra de entrada principal = primary entry word.* * *A (acción) entrancehizo su entrada del brazo de su padre she made her entrance on her father's armvigilaban sus entradas y salidas they watched his comings and goings[ S ] prohibida la entrada no entryla entrada es gratuita admission o entrance is free[ S ] entrada libre admission freela entrada masiva de divisas the huge inflow of foreign currencyentrada EN or ( esp AmL) A algo entry INTO sthla entrada del ejército en or a la ciudad the entry of the army into the cityla policía tuvo que forzar su entrada en el or al edificio the police had to force an entry into the buildingsu entrada en or a escena fue muy aplaudida her entrance was greeted by loud applause, her appearance on stage was greeted by loud applausede entrada: nos dijo que no de entrada he said no at o from the outset, he said no right from the startme cayó mal de entrada I disliked him right from the start, I took an immediate dislike to himB (en una etapa, un estado) entrada EN algo:después de la entrada en vigor del nuevo impuesto after the new tax comes/came into effect o forcela fecha de entrada en funcionamiento de la nueva central the date for the new power station to begin operating o come into serviceC1 (ingreso, incorporación) entry entrada EN or ( esp AmL) A algo:la entrada de Prusia en la alianza Prussia's entry into the alliancela fecha de su entrada en la empresa/el club the date he joined the company/clubesto le facilitó la entrada a la universidad this made it easier for him to get into university2 ( Mús) entrydio entrada a los violines he brought the violins inD1 (lugar de acceso) entranceentrada principal main entrance[ S ] entrada entrance, way in[ S ] entrada de artistas (en un teatro) stage door; (en una sala de conciertos) artists' entranceésta es la única entrada this is the only way in o the only entrancete espero a la entrada del estadio I'll wait for you at the entrance to the stadiumestaban repartiendo estos folletos a la entrada they were handing out these leaflets at the doorlas entradas a León the roads (leading) into León2 (vestíbulo) hall3 (de una tubería) intake, inlet; (de un circuito) inputseñal de entrada input signalCompuesto:air intake o inletE ( Espec)1 (billete, ticket) ticket¿cuánto cuesta la entrada? how much is it to get in?, how much are the tickets?ya he sacado las entradas I've already bought the ticketslos niños pagan media entrada it's half-price for children, children pay half pricela plaza de toros registró media entrada the bullring was half fullF (comienzo) beginningcon la entrada del invierno with the beginning o onset of winter1 (ingreso) incomeésa es su única entrada that's her only incomela suma de sus entradas his total incomeentradas y salidas income and expenditure, receipts and outgoings2 (anotación) entry3 ( Esp) (depósito) depositdar una entrada para una casa/un coche to put down a deposit on a house/a carpagas $50 de entrada y el resto en 48 mensualidades you pay a $50 down payment o deposit and the rest in 48 monthly payments¿cúal or de cúanto es la entrada? what's the ante?H (en un diccionario — artículo) entry; (— cabeza de artículo) headworddarle entrada a un vocablo to enter a wordI (de una comida) starterJ (en fútbol) tacklehacerle una entrada a algn to tackle sbK (en béisbol) inningL(en el pelo): tiene entradas muy pronunciadas he has a badly receding hairline* * *
entrada sustantivo femenino
1 ( acción) entrance;◊ la entrada es gratuita admission o entrance is free;
vigilaban sus entradas y salidas they watched his comings and goings;
( on signs) prohibida la entrada no entry;
( on signs) entrada libre admission free;
entrada en or (esp AmL) a algo entry into sth;
forzaron su entrada en el or al edificio they forced an entry into the building;
de entrada right from the start
2a) (en etapa, estado):
esto le facilitó la entrada a la universidad that made it easier for him to get into university
espérame en or a la entrada wait for me at the entrance;
3 (Espec) ticket;
4 (Com, Fin)
5 ( de comida) starter
6 (Dep)
7 ( en el pelo):
entrado,-a adj (un periodo de tiempo) advanced: ya está muy entrado el curso, we're well into the school year
♦ Locuciones: entrado en años, advanced in years
entrada sustantivo femenino
1 (acceso) entrance
2 (para espectáculos) ticket
entrada libre, free admission
3 (concurrencia, taquilla) Dep gate
Teat attendance
4 (vestíbulo) hall
5 (pago inicial) deposit
6 (en un grupo, lugar) entry: hizo una entrada triunfal, he made a triumphant entry
7 Culin starter
8 Com (ingresos) income
entrada de divisas, inflow of foreign exchange
9 (en la cabellera) receding hairline
10 Ftb tackle
♦ Locuciones: de entrada, for a start: de entrada nos negamos a aceptar sus condiciones, for a start we refuse to accept their conditions
' entrada' also found in these entries:
Spanish:
acceso
- boca
- boleto
- condenar
- fichar
- ingreso
- localidad
- portal
- prohibida
- prohibido
- reventa
- sacar
- sellar
- tapar
- tique
- tíquet
- vado
- a
- adelante
- aglomeración
- ajustar
- antelación
- asegurar
- bien
- bloquear
- boleta
- caro
- coger
- conseguir
- cortesía
- desbloquear
- entrado
- franquear
- impedir
- negar
- permitir
- pórtico
- prohibir
- robo
- servicio
- sobra
- triunfal
- valer
English:
access
- admission
- admittance
- bar
- bound
- break in
- burglarize
- cue
- deposit
- doorway
- down payment
- drive
- driveway
- enter
- entrance
- entrance fee
- entrance requirements
- entry
- far
- fee
- formality
- free
- gate
- gateway
- hall
- hallway
- inlet
- input
- intake
- into
- keep out
- midnight
- mouth
- pit stop
- porch
- prep school
- scramble
- stage door
- starter
- tackle
- ticket
- ticket holder
- turn up
- way
- admit
- assure
- ban
- door
- down
- gross
* * *entrada nf1. [acción] entry;prohibida la entrada [en letrero] no entry;hizo una entrada espectacular she made a spectacular entrance;la entrada del equipo en el campo fue recibida con aplausos applause broke out when the team came out on to the pitch;la entrada de nuevos países a la organización the entry of new countries into the organization;están en contra de su entrada en la organización they're opposed to him joining the organization;su entrada en escena fue triunfal he made a triumphant entrance;se ha aplazado la entrada en funcionamiento de la nueva línea férrea the opening of the new railway o US railroad line has been postponed;dar entrada a to let in, to admitentrada en vigor:hoy se cumple un año de la entrada en vigor de la ley it is a year today since the act came into force2. [lugar] entrance;[puerta] doorway; [recibidor] entrance hall; Min adit;la entrada al teatro estaba llena de admiradores the theatre entrance was packed with admirers;se quedó esperando en la entrada she waited at the entrance;te espero a la entrada del cine I'll meet you outside the cinema;entrada [en letrero] entrance, way inentrada principal main entrance;entrada de servicio service entrance3. Tec inlet, intake;conducto/válvula de entrada intake pipe/valveentrada de aire air intake4. [en espectáculos] [billete] ticket;[recaudación] receipts, takings;los mayores de 65 años no pagan entrada people over the age of 65 don't have to pay to get in;no hay entradas [en letrero] sold out;5. [público] audience;[en estadio] attendance;el campo registró menos de media entrada the stadium was less than half fullhay que pagar un millón de entrada you have to put down a million as a deposit;dimos una entrada de dos millones we paid a deposit of two million7. [en contabilidad] income8. [en un menú] first course, Br starter, US appetizer10. [en un diccionario] entry11. [principio] beginning, start;la entrada del año the beginning of the year;de entrada: de entrada no me gustó, pero… at first I didn't like it, but…;de entrada me insultó y luego me explicó sus motivos first she insulted me, then she explained why;me di cuenta de entrada de que algo andaba mal I realized from the start o from the word go that something was wrong;de entrada lo reconocí I recognized him right from the start12. [en fútbol] tackle;hacer una entrada a alguien to tackle sb;entrada en plancha sliding tackle13. [en béisbol] inning14. Informát inputentrada de datos data entry, data input;entrada-salida input-output, I/O16. Cuba, Méx [paliza] beating17. CompMéx, RP Famdar entrada a alguien [flirtear] to flirt with sb;Méxde entrada por salida [tiempo] for a moment;[persona] paid by the hour* * *f1 acción entry;se prohibe la entrada no entry;hacer su entrada make one’s entrance2 lugar entrance;entrada a la autopista on ramp, Br slip road3 localidad ticket4 pago deposit, downpayment5 ( comienzo):entrada del año start o beginning of the year;de entrada from the outset, from the start6 de comida starter7:9 en fútbol tackle;hacer una entrada a alguien tackle s.o., make a tackle on s.o.* * *entrada nf1) : entrance, entry2) : ticket, admission3) : beginning, onset4) : entrée5) : cue (in music)6) entradas nfpl: incomeentradas y salidas: income and expenditures7)tener entradas : to have a receding hairline* * *entrada n1. (puerta) entrance2. (vestíbulo) hall / hallway3. (acción de entrar) entry4. (billete) ticket5. (admisión) admission6. (depósito) depositcuando se compra un piso, se suele dar una entrada when you buy a flat, you usually pay a deposit7. (en fútbol) tackle¡qué entrada más dura! what a nasty tackle!de entrada at first / to start with -
55 IBI
* * *SM ABR Esp= Impuesto de {o}2} sobre Bienes Inmuebles rates, real estate tax (EEUU)* * *IBI (impuesto de bienes inmuebles)= local rates, council tax, local tax rates, tax rates, local taxes, property tax, rates, real estate tax, real estate property tax.Ex: This act allowed for the establishment of town libraries, which were free and open to all ratepayers and provided by funds from local rates.
Ex: Perhaps if the council used less money on laying the many many sleeping policeman on our roads, then there would be no need to increase our council and road tax each year.Ex: The decision in Sweden not to raise local tax rates during the economic recession has hit all public services hard, including public libraries.Ex: The decision in Sweden not to raise local tax rates during the economic recession has hit all public services hard, including public libraries.Ex: Local taxes have been raised 10 percent, but library funding has not changed.Ex: Not unlike many municipalities in these inflationary times, Earnscliffe is feeling the pinch of a severely high general property tax -- i.e., the tax on real estate and personal property, both tangible and intangible.Ex: From the beginning it has been a local service, originally funded from the rates, but it needed Carnegie grants to really get off the ground.Ex: In some states, it is permissible to separate the real estate tax into two separate taxes -- one the land value and one on the building value.Ex: Real estate property taxes are generally due in January and July of each calendar year.* * *( en Esp)= impuesto sobre bienes inmuebles* * *m abr (= impuesto sobre bienes inmuebles) property tax, Brrates pl -
56 depreciation
Gen Mgtan allocation of the cost of an asset over a period of time for accounting and tax purposes. Depreciation is charged against earnings, on the basis that the use of capital assets is a legitimate cost of doing business. Depreciation is also a noncash expense that is added into net income to determine cash-flow in a given accounting period.EXAMPLETo qualify for depreciation, assets must be items used in the business that wear out, become obsolete, or lose value over time from natural causes or circumstances, and they must have a useful life beyond a single tax year. Examples include vehicles, machines equipment, furnishings, and buildings, plus major additions or improvements to such assets. Some intangible assets also can be included under certain conditions. Land, personal assets, stock, leased or rented property, and a company’s employees cannot be depreciated.Straight-line depreciation is the most straightforward method. It assumes that the net cost of an asset should be written off in equal amounts over its life. The formula used is:(Original cost – scrap value)/Useful life (years)For example, if a vehicle cost $20,000 and can be expected to serve the business for seven years, its original cost would be divided by its useful life:(30,000 – 2,000)/7 = 4,000 per yearThe $4,000 becomes a depreciation expense that is reported on the company’s year-end income statement under “operation expenses.”In theory, an asset should be depreciated over the actual number of years that it will be used, according to its actual drop in value each year. At the end of each year, all the depreciation claimed to date is subtracted from its cost in order to arrive at its book value, which would equal its market value. At the end of its useful business life, any undepreciated portion would represent the salvage value for which it could be sold or scrapped.For tax purposes, some accountants prefer to use accelerated depreciation to record larger amounts of depreciation in the asset’s early years in order to reduce tax bills as soon as possible. In contrast to the straight-line method, the declining-balance method assumes that the asset depreciates more in its earlier years of use. The table opposite compares the depreciation amounts that would be available, under these two methods, for a $1,000 asset that is expected to be used for five years and then sold for $100 in scrap.The depreciation method to be used for a particular asset is fixed at the time that the asset is first placed in service. Whatever rulesor tables are in effect for that year must be followed as long as the asset is owned.Depreciation laws and regulations change frequently over the years as a result of government policy changes, so a company owning property over a long period may have to use several different depreciation methods. -
57 before
1. adverb1) (of time) vorher; zuvorthe day before — am Tag zuvor
long before — lange vorher od. zuvor
you should have told me so before — das hättest du mir vorher od. früher od. eher sagen sollen
I've seen that film before — ich habe den Film schon [einmal] gesehen
2) (ahead in position) vor[aus]3) (in front) voran2. prepositionit was [well] before my time — das war [lange] vor meiner Zeit
since before the war — schon vor dem Krieg
before now — vorher; früher
before Christ — vor Christus; vor Christi Geburt
he got there before me — er war vor mir da
before leaving, he phoned/I will phone — bevor er wegging, rief er an/bevor ich weggehe, rufe ich an
before tax — brutto; vor [Abzug (Dat.) der] Steuern
2) (position) vor (+ Dat.); (direction) vor (+ Akk.)appear before the judge — vor dem Richter erscheinen; see also academic.ru/11106/carry">carry 1. 1)
3) (awaiting)have one's life before one — sein Leben noch vor sich (Dat.) haben; (confronting)
the matter before us — das uns (Dat.) vorliegende Thema
the task before us — die Aufgabe, die vor uns (Dat.) liegt
4) (more important than) vor (+ Dat.)3. conjunctionhe puts work before everything — die Arbeit ist ihm wichtiger als alles andere
it'll be ages before I finish this — es wird eine Ewigkeit dauern, bis ich damit fertig bin
* * *[bi'fo:] 1. preposition1) (earlier than: before the war; He'll come before very long.) (be-)vor2) (in front of: She was before me in the queue.) vor3) (rather than: Honour before wealth.) vor2. adverb(earlier: I've seen you before.) vorher3. conjunction(earlier than the time when: Before I go, I must phone my parents.) bevor* * *be·fore[bɪˈfɔ:ʳ, AM -ˈfɔ:r]I. prepI need to go \before 2 pm ich muss vor 2 Uhr gehenwash your hands \before the meal wasch dir vor dem Essen die Hände\before leaving he said goodbye to each of them vor seiner Abfahrt verabschiedete er sich von jedem Einzelnen\before everything else zuallererst\before long in Kürze\before now schon früher\before the time zu früh\before one's time vorzeitigshe has grown old \before her time sie ist vorzeitig gealtertto be \before one's time seiner Zeit voraus seinthe day \before yesterday vorgesternthe year \before last/this vorletztes/letztes Jahrjust \before sth kurz vor etw datshe always buys her Christmas presents just \before Christmas sie kauft ihre Weihnachtsgeschenke immer erst kurz vor Weihnachtenthe letter K comes \before L der Buchstabe K kommt vor dem Lthe patterns swam \before her eyes die Zeichen verschwammen vor ihren Augenthere is a large sign \before the house vor dem Haus ist ein großes Schildthe bus stop is just \before the school die Bushaltestelle befindet sich direkt vor der Schulemany mothers put their children's needs \before their own viele Mütter stellen die Bedürfnisse ihrer Kinder über ihre eigenenI'd go to prison \before asking her for money ich würde eher ins Gefängnis gehen, als sie um Geld zu bittenfor me family is \before everything die Familie geht mir über alleshe stood up \before the audience er stand vor dem Publikum aufit happened \before her very eyes es geschah vor ihren Augenour case is coming \before the court this week unser Fall kommt diese Woche vor Gerichtthe task \before us die Aufgabe, vor der wir stehento lie \before one vor jdm liegento have sth \before one etw vor sich dat habenyou have your whole future \before you du hast noch deine ganze Zukunft vor dirII. conj1. (at previous time) bevor\before you criticize me,... bevor du mich kritisierst,...she was waiting long \before it was time sie wartete schon lange, bevor es soweit warjust \before she left the house,... als sie gerade das Haus verlassen wollte,...but \before I knew it, she was gone doch ehe ich mich versah, war sie schon verschwunden2. (rather than) bevor, ehe\before they testified against their friends, they said they'd go to jail sie würden eher ins Gefängnis gehen, als gegen ihre Freunde auszusagen, meinten siethey would die \before they would cooperate with each other sie würden lieber sterben als miteinander zusammenzuarbeiten3. (until) bisit was an hour \before the police arrived es dauerte eine Stunde, bis die Polizei eintraf\before we got the test results back, a month had gone by wir warteten einen Monat auf die Testergebnisseit will be two weeks \before he arrives er wird erst in zwei Wochen eintreffen▪ not \before erst wenn, nicht eher als bisyou can't go \before you've finished du kannst erst gehen, wenn du fertig bist4. (so that) damityou must say the password at the door \before they'll let you in du musst an der Tür das Kennwort sagen, damit sie dich hineinlassen1. (earlier, previously) zuvor, vorherI have never seen that \before das habe ich noch nie gesehenhave you been to Cologne \before? waren Sie schon einmal in Köln?haven't we met \before? haben wir uns nicht schon einmal gesehen?that has never happened \before das ist [bisher] noch nie passiertshe has seen it all \before sie kennt das alles schonto be as \before wie früher seinlife went on as \before das Leben ging wieder seinen gewohnten Gang\before and after davor und danach2. (in front) vorn\before and behind vorn und hintenthe day \before, it had rained tags zuvor hatte es geregnetthe year \before it had been rather quiet das Vorjahr war ganz ruhig verlaufenread this line and the one \before lies diese Zeile und die vorhergehende [o davor]* * *[bɪ'fɔː(r)]1. prep1) (= earlier than) vor (+dat)the year before last/this — vorletztes/letztes Jahr, das vorletzte/letzte Jahr
the day/time before that — der Tag/die Zeit davor
before Christ ( abbr BC ) — vor Christi Geburt
I got/was here before you — ich war vor dir da
to be before sb/sth — vor jdm/etw liegen
before now — früher, eher, vorher
to come before sb/sth — vor jdm/etw kommen
before everything — die Ehre geht mir über alles, für mich ist die Ehre das Wichtigste
ladies before gentlemen — Damen haben den Vortritt
4) (= in the presence of) vor (+dat)before God/a lawyer — vor Gott/einem Anwalt
to appear before a court/judge — vor Gericht/einem Richter erscheinen
5)(= rather than)
death before surrender — eher or lieber tot als sich ergeben2. advI have seen/read etc this before — ich habe das schon einmal gesehen/gelesen etc
(on) the evening/day before — am Abend/Tag davor or zuvor or vorher
(in) the month/year before — im Monat/Jahr davor
to continue as before (person) — (so) wie vorher weitermachen
2)(= ahead)
to march on before — vorausmarschieren3) (indicating order) davorthat chapter and the one before — dieses Kapitel und das davor
3. conj1) (in time) bevorbefore doing sth — bevor man etw tut
you can't go before this is done — du kannst erst gehen, wenn das gemacht ist
it will be a long time before he comes back — es wird lange dauern, bis er zurückkommt
2)(= rather than)
he will die before he surrenders — eher will er sterben als sich geschlagen geben* * *A adv1. (räumlich) vorn, voran…:go before vorangehen2. (zeitlich) vorher, zuvor, vormals, früher (schon), bereits, schon:an hour before eine Stunde vorher oder früher;long before lange vorher oder zuvor;the year before das vorhergehende oder das vorige Jahr;haven’t I seen you before? habe ich Sie nicht schon einmal gesehen?;haven’t we met before? kennen wir uns nicht?B präpbefore my eyes vor meinen Augen;he sat before me er saß vor mir;the question before us die (uns) vorliegende Frage2. vor (dat), in Gegenwart von (oder gen):before witnesses vor Zeugenthe week before last vorletzte Woche;before long in Kürze, bald;what is before us was (in der Zukunft) vor uns liegt;4. (Reihenfolge, Rang) vor (akk oder dat):be before the others den anderen (in der Schule etc) voraus seinC konj1. bevor, bis, ehe:not before nicht früher oder eher als bis, erst als, erst wenn2. lieber oder eher …, als dass:* * *1. adverb1) (of time) vorher; zuvorlong before — lange vorher od. zuvor
you should have told me so before — das hättest du mir vorher od. früher od. eher sagen sollen
I've seen that film before — ich habe den Film schon [einmal] gesehen
2) (ahead in position) vor[aus]3) (in front) voran2. preposition1) (of time) vor (+ Dat.)it was [well] before my time — das war [lange] vor meiner Zeit
before now — vorher; früher
before Christ — vor Christus; vor Christi Geburt
before leaving, he phoned/I will phone — bevor er wegging, rief er an/bevor ich weggehe, rufe ich an
before tax — brutto; vor [Abzug (Dat.) der] Steuern
2) (position) vor (+ Dat.); (direction) vor (+ Akk.)appear before the judge — vor dem Richter erscheinen; see also carry 1. 1)
3) (awaiting)have one's life before one — sein Leben noch vor sich (Dat.) haben; (confronting)
the matter before us — das uns (Dat.) vorliegende Thema
the task before us — die Aufgabe, die vor uns (Dat.) liegt
4) (more important than) vor (+ Dat.)3. conjunctionit'll be ages before I finish this — es wird eine Ewigkeit dauern, bis ich damit fertig bin
* * *(after) tax expr.vor (nach)Abzug der Steuern ausdr. adv.bevor adv.eh adv.voran adv.vorher adv.vorn adv. prep.vor präp. -
58 IBI (impuesto de bienes inmuebles)
= local rates, council tax, local tax rates, tax rates, local taxes, property tax, rates, real estate tax, real estate property tax.Ex. This act allowed for the establishment of town libraries, which were free and open to all ratepayers and provided by funds from local rates.Ex. Perhaps if the council used less money on laying the many many sleeping policeman on our roads, then there would be no need to increase our council and road tax each year.Ex. The decision in Sweden not to raise local tax rates during the economic recession has hit all public services hard, including public libraries.Ex. The decision in Sweden not to raise local tax rates during the economic recession has hit all public services hard, including public libraries.Ex. Local taxes have been raised 10 percent, but library funding has not changed.Ex. Not unlike many municipalities in these inflationary times, Earnscliffe is feeling the pinch of a severely high general property tax -- i.e., the tax on real estate and personal property, both tangible and intangible.Ex. From the beginning it has been a local service, originally funded from the rates, but it needed Carnegie grants to really get off the ground.Ex. In some states, it is permissible to separate the real estate tax into two separate taxes -- one the land value and one on the building value.Ex. Real estate property taxes are generally due in January and July of each calendar year.Spanish-English dictionary > IBI (impuesto de bienes inmuebles)
-
59 año
m.anus.* * *1 anus* * *noun m.1) year2) grade•- Año Nuevo
- tener cinco años
- tener años* * *SM anus* * *masculino anus* * *= year, grade.Ex. Over the past two to three years the numbers of full text data bases and data banks has started to escalate considerably.Ex. Each grade tackles a different genre e.g. fifth graders read historical fiction.----* 365 días al año = year-round.* a años luz de = light years away from.* al año = per annum, per year.* algunos años más tarde = some years on.* alumno de cuarto año = fourth grader.* alumno de primer año = first grader.* alumno de quinto año = fifth grader.* alumno de segundo año = second grader.* alumno de séptimo año = seventh grader.* alumno de sexto año = sixth grader.* alumno de tercer año = third grader.* alumno de un año = grader.* a medida que + avanzar + el año = as the year + wear on.* a medida que + pasar + el año = as the year + wear on.* a medida que + transcurrir + el año = as the year + wear on.* anormal para la época del año = unseasonably.* año a año = year by year.* año académico = academic year, school year.* año anterior, el = past year, the.* año bisiesto = leap year.* año civil = calendar year.* año contable = accounting year.* año del calendario = calendar year.* año de trabajo = man year.* año económico = financial year.* año entrante, el = coming year, the.* año escolar = school year.* año financiero = financial year.* año fiscal = fiscal year, business year, accounting year, tax year.* año luz = light year.* año maravilloso = annus mirabilis.* año natural = calendar year.* Año Nuevo = New Year.* año pasado, el = last year.* año próximo = next year, following year.* año próximo, el = coming year, the.* año que viene = next year, following year.* año sabático = gap year.* años anteriores = earlier years.* años de antigüedad = length of service.* años de entreguerras = inter-war years.* años de posguerra, los = post-war years, the.* años de vacas flacas = lean years.* año siguiente = next year, following year.* años sesenta, los = sixties, the.* años veinte, los = twenties, the.* años venideros, los = years ahead, the.* año terrestre = earth year.* año tras año = year after year, year by year, year in and year out.* a partir de ahora y + Cuantificador + algunos años = for + Cuantificador + years to come.* apto para mayores de 13 años o menores acompañados = PG-13.* atípico para la época del año = unseasonably.* a través de los años = over the years, down the years.* buenos propósitos de Año Nuevo = New Year's resolution.* cada año = annually, on a yearly basis, year-on-year, yearly.* cada diez años = ten-yearly.* cada dos años = biennially.* cada pocos años = every few years.* chico o chica de trece años = thirteen-year-old.* con el paso de los años = with the passing of (the) years.* con el transcurso de los años = over the years, with the passing of (the) years.* conforme + avanzar + el año = as the year + wear on.* conforme + pasar + el año = as the year + wear on.* conforme + transcurrir + el año = as the year + wear on.* con + Número + año(s) de antelación = Número + year(s) ahead.* con una antelación de un año = a year ahead of schedule.* crisis de los siete años = seven-year itch.* de acuerdo con la estación del año = seasonally.* de cinco años = five yearly [five-yearly].* de final de año = end-year.* de fin de año = end of the year.* de hace años = of years ago.* de hace muchos años = long-standing.* del año catapún = from the year dot.* del año de la nada = from the year dot.* del año de la pera = from the year dot.* del año de Maricastaña = from the year dot.* del año maricastaño = from the year dot.* de mediados de año = mid-year [midyear].* de mitad de año = mid-year [midyear].* dentro de unos años = in a few years' time.* dentro de unos cuantos años = in a few years' time.* de + Número + años de edad = aged + Número.* desde hace años = over the years, for years past, for years.* desde hace muchos años = for years.* desde hace varios años + Presente = for several years + Pretérito Perfecto.* desde hace ya años = for years now.* de tercer año = third-year.* de trece años de edad = thirteen-year-old.* de un año a otro = from year to year, from one year to another, from one year to the next.* dos años = two-year period.* dos veces al año = twice yearly [twice-yearly], semiannual [semi-annual].* durante algunos años = for some years, over a period of years.* durante años = for years.* durante años y años = for years and years (and years).* durante casi todo el año = for the best part of the year.* durante el año pasado = over the past year.* durante el próximo año = over the next year.* durante el transcurso de muchos años = over many years.* durante el último año = over the last year.* durante la mayor parte del año = for the best part of the year.* durante los primeros años = during the early years.* durante los próximos años = for the next few years, over the next few years, during the next few years.* durante los últimos años = over the past few years, over recent years.* durante los últimos + Número + años = over the last + Número + years.* durante miles de años = for aeons and aeons, for aeons.* durante millones de años = for aeons and aeons, for aeons.* durante muchos años = for many years, for years to come, for many years to come, over many years, for years and years (and years).* durante varios años = for a number of years, for several years.* el año próximo = the year ahead.* en años anteriores = in prior years, in years past, in past years.* en + Cantidad + años = in + Cantidad + years' time.* en dos años = over a two-year period.* en el año catapún = in the dim and distant past.* en el año del Señor = in the year of our Lord.* en el año entrante = in the coming year.* en el año próximo = in the coming year.* en el año venidero = in the coming year.* en el mismo número de años = in as many years.* en el próximo año = in the year ahead.* en el transcurso de algunos años = over a period of years.* en esta época del año = around this time of year.* en los años intermedios = in the intervening years.* en los años que siguieron = over the ensuing years.* en los primeros años de = early in.* en los primeros años de vida = early in life.* en los próximos años = in the next few years.* en los últimos años = in recent years, over the recent past, in the last few years.* en los últimos años de = in the last years of.* en sus años de apogeo = in + Posesivo + heyday.* en sus años de auge = in + Posesivo + heyday.* entrado en años = long in the tooth.* en unos años = within a few years, in a few years' time.* en unos cuantos años = within a few years, in a few years' time.* en unos pocos años = within a few years.* época del año = season.* estar a años de distancia = be years away.* estudiante de penúltimo año = junior student, junior.* estudiante de primer año = freshman [freshmen, -pl.], first-year student.* estudiante de segundo año = sophomore.* estudiante de último año = senior student, senior.* existir desde hace años = be around for years.* fin de año = EOY (end of year), end of the year.* hace algunos años = some years ago.* hace años = years ago.* hace miles de años = aeons ago.* hace muchísimos años = a great many years ago.* hace muchos años = many years ago.* hace + Número + años = Número + years ago.* hace unos pocos años = a few years ago.* hace un par de años = a couple of years ago.* hace varios años = several years ago.* los 365 días del año = year-round.* los años cincuenta = fifties.* los años maravillosos = the halcyon days.* los años treinta = thirties.* mayor de 25 años = mature adult.* menores de cinco años, los = under-fives, the.* miles de años = aeon [eon], thousands of years.* millones de años = aeon [eon].* niños entre cinco y siete años = five-to-sevens.* Número + al año = Número + annually.* Número + años de diferencia = Número + year gap.* Número + años después = Número + years on.* Número + cada año = Número + annually.* para el año próximo = for the year ahead.* pasar al siguiente año fiscal = roll over.* pasar año(s) antes de que = be year(s) before.* período de cinco años = five-year period, period of five years.* por dos años = two-year.* Posesivo + años mozos = Posesivo + salad days.* primer año de carrera = freshman year.* primer año de estudios superiores = freshman year.* próximos años, los = years ahead, the.* próximos años, the = next few years, the.* que dura todo el año = year-round.* según la estación del año = seasonally.* todo el año = year-round.* todos los años = on a yearly basis, year in and year out, year-on-year.* un año antes de = a year ahead of.* un año antes de lo previsto = a year ahead of schedule.* un año tras otro = year after year.* una vez al año = annually, once a year.* veinticuatro horas al día, siete días a la semana, 365 días al año = 24/7/365.* víspera de Año Nuevo = New Year's Eve.* * *masculino anus* * *= anus.Ex: Homosexuality, cuckoldry, flowering anuses, zombies, monstrosity, gambling, banquets, viral contagion all become signs of a historical epoch which exists in a repetitious & catastrophic crisis.
* * *anusCompuestos:colostomy( RPl) colostomy* * *
Multiple Entries:
ano
año
ano sustantivo masculino
anus
año sustantivo masculino
1 ( período) year;
el año pasado last year;
una vez al año once a year;
hace años que no lo veo I haven't seen him for o in years;
el año de la pera or de Maricastaña (fam): ese peinado es del año de la pera that hairstyle went out with the ark (colloq), that hairstyle is really old-fashioned;
un disco del año de la pera a record that's really ancient;
año bisiesto leap year;
año fiscal fiscal year (AmE), tax year (BrE);
año luz light year;
Año Nuevo New Year
2 ( indicando edad):◊ soltero, de 30 años de edad single, 30 years old o (frml) 30 years of age;
¿cuántos años tienes? how old are you?;
tengo 14 años I'm 14 (years old);
hoy cumple 29 años she's 29 today;
ya debe de tener sus añitos he must be getting on (a bit);
quitarse años: se quita años she's older than she admits o says
3 ( curso) year;◊ año académico/escolar academic/school year
ano sustantivo masculino anus
año sustantivo masculino
1 year: el año pasado nos fuimos a Bahía, we went to Bahía last year
el año que viene acabará la carrera, she'll finish her university studies next year
hace años que no nos vemos, we haven't seen each other for ages
en el año 1945, in 1945
2 (de edad) years old: mi hija tiene cuatro años, my daughter is four (years old)
cumple años el 15, it's her birthday on the 15th
3 año académico/escolar/sabático, academic/school/sabbatical year
año bisiesto, leap year
años luz, light years
Año Nuevo, New Year
los años cuarenta, the forties
Recuerda que para expresar la edad no se usa el verbo to have sino el verbo to be: Tiene trece años. He is thirteen o he is thirteen years old. Nunca debes decir he is thirteen years. Si quieres expresar la edad de un bebé: tiene once meses, tienes que decir he is eleven months old.
' año' also found in these entries:
Spanish:
adelantarse
- ano
- antes
- bisiesto
- caer
- cara
- caza
- cosecha
- curso
- de
- dentro
- dividendo
- edad
- escalonar
- escolar
- estación
- estirón
- fin
- floración
- ir
- gustar
- ingresar
- inocentada
- judicial
- mediada
- mediado
- ordenarse
- pera
- polca
- presente
- proceso
- sabática
- sabático
- salida
- sangrar
- ubérrima
- ubérrimo
- víspera
- acabar
- académico
- altura
- antepasado
- apertura
- aquí
- comparación
- correr
- corriente
- cursar
- día
- entrante
English:
academic year
- afford
- after
- anniversary
- anus
- appreciate
- apprentice
- arms control
- attain
- attribute
- before
- best
- borrower
- bumper
- bundle
- bust
- clock up
- come out
- coming
- current
- curtail
- date back to
- date from
- day off
- disturbance
- downturn
- due
- early
- eventful
- expand
- expatriate
- extend
- financial year
- first
- flower
- focus
- fold
- free
- freeze
- freshman
- get
- go out
- go through
- go under
- happy
- hold
- leap year
- light year
- move away
- next
* * *ano nmanus* * *m ANAT anus* * *ano nm: anus* * *año n yeartener... años to be... years oldtengo 16 años I'm 16 years old / I'm 16¿cuántos años tienes? how old are you? -
60 discount
1. сущ.1)а) торг. скидка (с цены), ценовая скидка (денежная сумма или процент, на который поставщик снижает стандартную цену товара или услуги; напр., снижение стандартной цены товара в рамках кампании по стимулированию сбыта или снижение прейскурантной цены в качестве вознаграждения за быстрый или наличный платеж, за покупку в большом количестве и т. п.; также снижение стандартного тарифа на услуги для клиентов, удовлетворяющих определенным требованиям, напр., уменьшение величины страховой премии в связи с особенностями данного риска, отсутствием аварий или других страховых случаев в течение определенного времени, либо уменьшение стоимости туристической путевки при приобретении общей путевки для группы лиц и т. п.)ATTRIBUTES:
cumulative 2), aggregate 2)
one-time discount — единовременная [разовая\] скидка
COMBS:
discount in the amount of— скидка в сумме
At the purchase of 6-10 titles you will obtain the discount in the amount of 5%.
discount of $125, $125 discount — скидка в размере 125 долл.
10% discount, discount of 10% — скидка в размере 10%, десятипроцентная скидка
1% discount for cash — скидка 1% за расчет наличными
15% discount for quantity purchases — 15-процентная скидка за покупку в большом количестве
less discount of 5% — со сидкой в 5%, за вычетом 5%
A discount of up to 40% may apply to Physical Damage Coverage for your boat, if the boat is less than 11 years old.
a discount of 10 to 40 percent — скидка (в размере) от 10% до 40%
a discount (of) between 10% and 20% — скидка (в размере) от 10% до 20%, скидка между 10% и 20%
discount on [below, to, off, from\] — скидка с (цены, тарифной ставки)
50% discount below the normal retail price — 50% скидка с обычной розничной цены
You can get 50% discount off the regular ticket price!
Click here to order this book at a discount from the regular list price.
discount on (smth.) — скидка на (что-л.)
Members will receive special discounts on all products. — Участники получат специальные скидки на все товары.
special discount to students, special students discounts — специальные скидки для студентов, специальные скидки студентам, специальные студенческие скидки
50% discount for children under 12 — 50% скидка для детей в возрасте до 12 лет
to give [to grant, to allow\] a discount — предоставить скидку
Discounts are given for quantity purchases.
First, they commit all participants to grant discounts of the same type to buyers who meet the same conditions of eligibility.
The producer usually establishes a list price and then allows discounts from it to various types of intermediate customers.
Later in the century, as competition for customers increased, some booksellers offered discounts of 20 percent and more.
to get [to receive, to obtain\] a discount — получить скидку
Club members get special discount off the normal rates. — Члены клуба получают специальную скидку с обычных тарифов.
He received cash discount of 3%. — Он получил скидку в размере 3% за оплату наличными.
to earn a discount — получить [заслужить, заработать\] скидку
When purchases must be placed within a specified period to earn a discount, the prospective contractor must indicate the required time period.
Those who purchase for cash are allowed a discount of 2%, while those who pay within one month can claim a discount of 1%.
to ask for a discount — просить [требовать\] скидку, обращаться за скидкой
If you're going to pay cash, ask for a discount.
It could be very useful to be able to negotiate a discount for cash if you are buying luxury items like a fur coat or an expensive piece of jewellery.
Large volume orders may be subject to a discount. — Крупные заказы могут подлежать скидке. [По крупным заказам может предоставляться скидка.\]
to qualify for a discount — иметь право на скидку; получить право на скидку; давать право на скидку
To qualify for discount all orders must be received by 30th June. — Чтобы иметь право на скидку, все заказы должны быть получены до 30 июня.
to be eligible for [to be entitled to\] a discount — иметь право на скидку
Find out if you are entitled to a discount. — Выясните, имеете ли вы право на скидку.
to lose a discount — терять скидку, терять право на скидку
This means that you can make 1 claim in any year or 2 claims in any 3-year period, and you won't lose the discount earned for your previous years of safe driving. — Это означает, что вы можете предъявить одно требование в течение любого года или два требования в течение любого трехлетнего периода, и вы не потеряете скидку, заработанную за предыдущие года безопасного вождения.
To find the sale price of the item, you calculate the discount and subtract the discount from the original price.
to reduce/to increase discount — уменьшать/увеличивать скидку
ThyssenKrupp Nirosta reduces cash discount.
Under the Local Government Act 2003, all District Councils have been allowed to reduce their Council Tax discount on second homes from 50% to 10%.
American Airlines also has increased its discount from 21 percent to 22 percent on all domestic fares and international full fares.
They've increased the tax discount on the house.
Syn:Ant:See:advertising discount, aggregated discount, bulk discount а), bulk purchase discount, cash discount, chain discount, commercial discount, cumulative discount, deep discount 2) а), deferred discount, discount allowed, discount earned, discount for cash, discount for cash payment, discount for early payment, discount for paying cash, discount for prompt payment, discount for quantity, discount for quantity purchases, discount from price, discount on price, discount received, discounts lost, early payment discount, functional discount, group discount 1) а), insurance discount, insurance premium discount, invoice discount 1) а), long discount, lost discounts, loyalty discount, net name discount, noncumulative discount, off-invoice discount, patronage discount, premium discount, prepayment discount, price discount а), prompt payment discount, purchase discount, quantity discount, quantity purchase discount, renewal discount, retail discount, retro discount, retrodiscount, retrospective discount, sales discount, series discount 1) а), short discount, special discount, staff discount, trade discount, trade-in discount, unearned discount а), volume discount, wholesale discount, amount of discount, discount amount а), discount broker а), discount brokerage, discount card, discount chain, discount coupon, discount drugstore, discount fare, discount goods, discount house 2) а), discount loss, discount market 2) а), discount merchandiser, discount period 1) а), discount policy 1) а), discount price, discount pricing, discount retailer, discount retailing, discount sale, discount scale, discount series, discount schedule, discount store, discount supermarket, discount table, discount terms, percentage of discount, scale of discounts, table of discounts, allowance 1. 3) discounted price а), discounted goods, premium price а), trade credit, EOM, ROG, discounter б), discountable 2) б), regular price, list price, off-price product, at a discount 1) а) IDIOM: five-finger discountб) фин., бирж. дисконт (сумма, на которую номинал или цена погашения ценной бумаги больше цены ее первоначального размещения или текущей рыночной цены)ATTRIBUTES:
accrued 2), amortizable 2) б)
deep discount — глубокий дисконт, значительный дисконт*
COMBS:
discount in the amount of— дисконт в сумме
discount of $125, $125 discount — дисконт в размере 125 долл.
As a result, X treats the loan as having original issue discount in the amount of $130000.
10% discount, discount of 10% — дисконт в размере 10%, десятипроцентный дисконт
For example, if a $1000 par bond was bought at a discount of $900, at maturity there would be a $100 gain.
a discount of 10 to 40 percent — дисконт (в размере) от 10% до 40%
a discount (of) between 10% and 20% — скидка (в размере) от 10% до 20%, скидка между 10% и 20%
discount on [below, to, off, from\] — дисконт к (цене, номиналу), дисконт с [от\] (цены, номинала)
Coupons are sold at a discount to maturity value.
The Company amortizes any discount or premium as part of interest expense on the related debt using the effective interest method.
Although the issuer will calculate original issue discount, if any, based on its determination of the accrual periods, a bondholder may, subject to some restrictions, elect other accrual periods.
All taxable discount securities, including Corporate and Government Bonds, Federal STRIPs, Eurobonds, and Taxable Municipal securities.
Ant:See:accrued discount, acquisition discount а), amortized discount, bond discount, debt discount, deep discount 1) а), discount from price, discount on price, Discount on Notes Payable, Discount on Notes Receivable, market discount а), original issue discount, price discount 1) б), share discount, unamortized discount, accretion of discount, accrual of discount, accumulation of discount, amortization of discount, amount of discount, discount accretion, discount amortization, discount amount б), discount bond, discount percentage 1) б), discount price, discount securities, discount yield, percentage of discount, discounted price б) premium price б) at a discount 1) б)в) фин., банк. дисконт, скидка (разница между номиналом векселя и суммой, получаемой векселедержателем при учете векселя до наступления срока его погашения)See:bank discount а), banker's discount, amount of discount, discount amount в), discount basis, discount interest rate, discount market 1) в), discount percentage 2) в), discount policy 2) в), discount rate 1) а), 1) б), discount rate of interest, percentage of discount, rate of discount, discounting 1)г) фин., бирж. дисконт, скидка (отклонение в меньшую сторону от официального курса валюты, т. е. ситуация, когда цена одной валюты занижена по отношению к цене другой валюты, напр., франк может продаваться со скидкой к фунту)д) фин., банк. дисконт (разница между базовой согласованной суммой кредита и суммой, фактически получаемой заемщиком; в обычных дисконтных кредитах соответствует величине процентов, подлежащих уплате по кредиту; в некоторых кредитах из базовой суммы кредита могут вычитаться дисконтные пункты или другие единовременные вознаграждения и комиссионные, причитающиеся кредитору)See:е) фин. дисконт, скидка (при оценке стоимости предприятия или крупных пакетов акций: разница, на которую фактически согласованная цена предприятия/пакета акций меньше базовой рыночной цены; такой дисконт может использоваться в качестве компенсации за узость вторичного рынка для акций, недостаточный размер продаваемого пакета акций для приобретения контроля за предприятием и т. п.)See:discount for lack of control, discount for lack of marketability, key person discount, lack of control discount, lack of marketability discount, marketability discount, minority discount, minority interest discountж) фин. скидка, дисконт (в самом общем смысле: сумма, на которую уменьшена базовая стоимость или другая базовая величина)Ant:See:acquisition discount б), compound discount, forward discount, interest discount, interest rate discount, loan discount 1) б), 2) б), merchant discount, reinvestment discount, tax discount, underwriter's discount, discount fee 1), 2), discount interest rate, discount mortgage, discount points, discount rate 1) в), 1) г), discount rate of interest, merchant discount fee, rate of discount, discounted mortgage, at a discount 2)2) банк., фин. учет, операция по учету [по дисконту\] (операция, в ходе которой банк или другое финансовое учреждение выкупает вексель или иное долговое обязательство у его держателя по цене, равной номиналу долгового обязательства за вычетом вознаграждения за оставшийся до погашения срок, напр., вексель с номиналом в 100 долл. может продаваться за 90 долл.; впоследствии банк взыскивает полную номинальную стоимость долгового обязательства с лица, выписавшего это долговое обязательство)Syn:discounting 1)See:invoice discount 2) discount broker б), discount credit, discount factoring, discount fee 3) б), discount house 1) б), discount market 1) б), discount period 2) б), discount window, discounter а), discountability, discountable 1) а), bill broker, rediscount 1.3) фин. дисконтирование (определение текущей стоимости актива или текущей стоимости будущих потоков доходов и расходов)Syn:discounting 2)See:discount coefficient, discount factor, discount interest rate, discount rate 2), discount rate of interest, dividend discount model, rate of discount4)а) торг. процент скидки (величина скидки, выраженная в процентах к цене)Syn:б) фин. учетная ставка; ставка дисконта [дисконтирования\]Syn:discount rate 1) а), 1) а), 2) а)See:2. гл.1) торг. предоставлять [делать\] скидку, снижать цену (уменьшать обычную прейскурантную цену для покупателя, приобретающего значительное количество товара, рассчитывающегося наличными и т. п.); продавать со скидкой (уценивать товары, уменьшать цену продаваемых товаров)The shop discounted goods. — Магазин сделал скидку на товары.
to discount from [off\] price — сделать скидку с цены
to discount (by) 10% — делать скидку в размере 10%
Companies discount their goods by 10%-75% only to sell more volume. — Компании предоставляют скидку на свои товары в размере 10-75% [компании снижают цену своих товаров на 10-75%\] только для того, чтобы увеличить объем продаж.
If an item has not sold within two weeks the store discounts the item by 25% for the third week, 50% for the fourth week, and 75% for the fifth week. — Если предмет не продается в течении двух недель, то в течение третьей недели предмет предлагается со скидкой в 25%, в течение четвертой — со скидкой 50%, а в течение пятой — со скидкой 75%.
All items were discounted about 20% from the suggested list prices. — Цена всех товаров была снижена на 20% по сравнению с рекомендованной прейскурантной ценой.
The company discounted prices on its products. — Компания сделала скидку с цены на свои товары.
United discounts the fare by 50%. — "Юнайтед" делает скидку с тарифа в размере 50%.
The one-way fares are now discounted 15% off regular fares. — Стоимость проезда в один конец в настоящее время снижена на 15% по сравнению с обычными тарифами.
This interest rate is discounted from the published bank standard variable rate for an agreed period from the start of the mortgage. — Эта процентная ставка снижена по сравнению с опубликованной стандартной плавающей процентной ставкой банка на оговоренный период, считая от начала действия ипотечного кредита.
discounted mortgage — ипотека с дисконтом*, дисконтная ипотека*
discounted period — период скидки [скидок\]*, период действия скидки*
discounted price — цена со скидкой [с дисконтом\], дисконтная цена
See:discount period 1) б), discounted bond, discounted goods, discounted mortgage, discounted period, discounted price, discounter б), discountable 2) б), non-discountable, undiscounted 1) а), 1) б), discounting 3) б)2) фин., банк. учитыватьа) (приобретать векселя или счета-фактуры по цене ниже их номинала, т. е. с дисконтом, с целью последующего взыскания суммы долга с должника)to discount at the rate of 10% — учитывать по ставке 10%
In the same way, circumstances often forced discount houses themselves to discount fine trade bills at the rate for fine bank bills. — Точно также, обстоятельства часто вынуждают сами дисконтные дома учитывать первоклассные торговые векселя по ставке, установленной для первоклассных банковских векселей.
The Federal Reserve was given the right to discount “eligible paper” for member banks, that is lend money to the banks on the basis of the commercial paper arising from loan transactions with their customers. — Федеральной резервной системе было предоставлено право учитывать "приемлемые бумаги" для банков-членов, т. е. давать банкам деньги взаймы на базе коммерческих бумаг, возникающих в связи с кредитными операциями с их клиентами.
б) (продавать векселя или счета-фактуры по цене ниже их номинала специализированному финансовому учреждению)to discount the note at 10% — учитывать долговое обязательство под 10%
The company discounted the note at a bank at 10%. — Компания учла долговое обязательство в банке под 10%.
If the vendor receives a note, he may discount it at the bank. — Если торговец получает простой вексель, он может учесть его в банке.
to get a bill discounted — учесть вексель, произвести учет векселя
See:accounts receivable discounted, discounted bill, discounting 1), discountability, discountable 1), discounter 1) а), rediscount 2. 1) а)3) фин., банк. предоставлять дисконтный заем* (получать проценты вперед при даче денег взаймы, т. е. выдавать заемщику не полную оговоренную сумму кредита, а ее часть, оставшуюся после вычета определенного дисконта, и взамен сокращать или аннулировать процентную ставку на весь или часть срока кредита; употребляется всегда с дополнением в виде названия кредита)to discount the loan — предоставлять дисконтный заем, делать заем дисконтным
Negotiate the terms of the loan ( amount, interest rates) first and then lender discounts the loan by charging a fee which will be deducted from the loan amount before being dispersed to the borrower. — Договоритесь об условиях кредитования (сумма, процентные ставки) и потом кредитор сделает заем дисконтным путем взимания платы, которая будет вычтена из суммы займа перед выдачей заемщику.
See:4) фин. дисконтировать ( приводить будущие значения экономических показателей к текущей стоимости)to discount at a rate of 10% — дисконтировать по ставке 10%
Discount future cash flows to the present using the firm's cost of capital. — Приведите будущие денежные потоки к текущей стоимости, используя стоимость капитала фирмы.
To adjust for the time value of money, we discounted future costs to present value. — Чтобы осуществить корректировку на временную стоимость денег, мы привели будущие затраты к текущей стоимости.
We discount future cash flows by an interest rate that has been adjusted for risk. — Мы дисконтируем будущие денежные потоки, используя процентную ставку, скорректированную на риск.
The taxpayer must continue to discount the unpaid losses attributable to proportional reinsurance from pre-1988 accident years using the discount factors that were used in determining tax reserves for the 1987 tax year. — Налогоплательщик должен продолжать дисконтировать неоплаченные убытки, относящиеся к пропорциональному перестрахованию за годы убытка, предшествующие 1988 г., используя коэффициенты дисконтирования, которые применялись при определении налоговых резервов на 1987 налоговый год.
When comparing projects with different risk levels, it is best to discount each project's cash flows at its own discount rate and then compare the NPVs. — При сравнении проектов с разным уровнем риска, лучше всего произвести дисконтирование [продисконтировать\] денежные потоки каждого проекта по своей собственной ставке дисконтирования и затем сравнить чистую приведенную стоимость.
discounted cash flow — дисконтированный [приведенный\] денежный поток
discounted payback period — дисконтированный срок [период\] окупаемости
See:discounted cash flow, discounted game, discounted payback, discounted payback period, discounted present value, discounted value, present discounted value, discounting 2), discount rate 2), present value, discounted future earnings method, discounting 2), undiscounted 2)5) общ. не принимать в расчет, игнорировать, пропускать, опускать; относиться скептически, не принимать на веру, сомневаться в правдивостиto discount smb's opinion — игнорировать чье-л. мнение
They discount my opinion. — Они не принимают в расчет мое мнение.
We had already discounted the theory that they were involved. — Мы уже оставили идею об их причастности.
By stressing one factor, each theory discounts the others. — Выделяя один фактор, каждая теория оставляет без внимания остальные.
Democratic theory discounts the notion that allocation of scarce resources is the result of natural forces. — Демократическая теория игнорирует представление о том, что распределение редких ресурсов является результатом действия естественных сил.
Knowing his political bias they discounted most of his story. — Зная о его политических пристрастиях, они сомневались в правдивости большей части его истории.
Many people discount the value of statistical analysis. — Многие люди недооценивают статистический анализ.
6) бирж. учитывать* (обычно используется в биржевом контексте, указывая на то, что плохие или хорошие новости о компании-эмитенте, отдельной отрасли, экономике в целом либо ожидания получения таких новостей учитываются участниками рынка при определении курсов ценных бумаг, вызывая соответственно понижение или повышение курсов)Many traders don't realize the news they hear and read has, in many cases, already been discounted by the market. — Многие трейдеры не осознают, что новости, о которых они услышали или прочитали, уже были учтены рынком.
Technology stocks discounted a lot of bad news from abroad. — Акции технологических компаний отреагировали на обилие плохих новостей из-за границы.
The bear market ends when at least most of the bad news is finally discounted by the market. — "Медвежий" рынок заканчивается, когда, по крайней мере, большая часть из плохих новостей наконец учитывается рынком.
In the United States, the stock market double discounts expected inflation, first through long term bond yields and second through relative stock prices. — В Соединенных Штатах, фондовый рынок дважды учитывает ожидаемую инфляцию, во-первых, в доходности долгосрочных облигаций, а во-вторых, в ценах на соответствующие акции.
These stock prices are discounting anticipated massive increases in profits for the S&P 500 companies in the future. — Цены акций учитывают ожидаемый в будущем массовый рост прибылей компаний, включаемых в расчет индекса "Стандард энд Пурз 500".
Today’s prices are discounting all future events, not only today’s news. — Сегодняшние цены учитывают все будущие события, а не только сегодняшние новости.
See:
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discount (Dis; Disct) 1) дисконт, скидка: разница между ценой эмиссии ценной бумаги или кредита (номиналом или ценой погашения) и ее текущей рыночной ценой или разница между наличным и срочным валютными курсами; 2) учет векселей: операция купли-продажи векселей по номиналу минус вознаграждение за оставшийся до погашения срок (напр., вексель с номиналом в 100 долл. продается за 90 долл.); 3) скидка с цены товара (или возврат, напр., в качестве вознаграждения за быстрый или наличный платеж); см. cash discount; 4) учет информации об определенном событии в движении цен, ставок, в т. ч. до его наступления; 5) соотношение между двумя валютами; напр., франк может продаваться со скидкой к фунту; 6) определить текущую стоимость актива, который имеет определенную стоимость на определенную дату в будущем.* * *вычет (процентов); дисконт; скидка; учет (векселя), учетный процент. Относится к цене продажи облигации. Цена ниже номинальной стоимости. См. также Premium (премия) . (1) The amount a price would be reduced to purchase a commodity of lesser grade; (2) sometimes used to refer to the price differences between futures of different delivery months, as in the phrase "July is trading at a discount to May," indicating that the price of the July future is lower than that of May; (3) applied to cash grain prices that are below the futures price. Словарь экономических терминов .* * *особое условие договора купли-продажи, определяющее размер снижения (уменьшения) исходной (базисной) цены сделки-----Финансы/Кредит/Валюта1. учет векселя2. процент, взимаемый банками при учете векселей3. скидка с цены валюты в валютных сделках
См. также в других словарях:
Tax Year — The period of time which is covered by a particular tax return. Many firms simply use the calendar year as their tax year, however this is not always required. When a firm begins or ends operations, it often needs to file a tax return for a… … Investment dictionary
tax year — n: taxable year Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. tax year … Law dictionary
tax year — tax years N COUNT A tax year is a particular period of twelve months which is used by the government as a basis for calculating taxes and for organizing its finances and accounts. In Britain, the tax year begins on April 6th and ends on April 5th … English dictionary
tax year — n the period of 12 months in which income is calculated for paying taxes. The tax year begins on April 6th in Britain, and January 1st in the US … Dictionary of contemporary English
tax year — A business is given a tax year. These usually end at the end of March, April and May each year. HM Customs & Revenue Glossary The tax year begins on April 6 and ends on April 5 the following year. Financial Services Glossary * * * tax year tax… … Financial and business terms
tax year — noun (C) the period of 12 months in which your income is calculated for paying taxes. The tax year begins on April 6th in Britain, and January 1st in the US … Longman dictionary of contemporary English
tax year — The calendar year or the fiscal year of the taxpayer, in either event a period of 12 months. The annual accounting period of the taxpayer; such accounting period being the annual period (including a 52 53 week year) on the basis of which the tax… … Ballentine's law dictionary
tax year — / tæks ˌjɪə/ noun a twelve month period on which taxes are calculated (in the UK, 6th April to 5th April of the following year) … Dictionary of banking and finance
tax year — The period covered by a tax return. Individuals generally file on a calendar year while corporations, trusts, and other entities may file on a fiscal year. See accounting period fiscal year … Black's law dictionary
Short Tax Year — A tax year, whether fiscal or calendar, that is less than one year in length. Short tax years occur either when a business is started or the method of accounting is changed. Short tax years occur only for businesses, never for individual… … Investment dictionary
Tax forms in the United States — are used by taxpayers and tax exempt organizations to report financial information to the Internal Revenue Service (IRS). They are used to report income and calculate taxes owed to the government of the United States. TOC Federal tax forms 990… … Wikipedia