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1 building
building ['bɪldɪŋ]1 noun∎ building is due to start on Monday les travaux de construction doivent commencer lundiBuilding industry building contractor entrepreneur m (en bâtiment ou construction);building industry (industrie f du) bâtiment m;buildings insurance assurance f habitation;American building permit permis m de construire;building plot terrain m à bâtir;building site chantier m (de construction);Finance building society passbook livret m d'épargne logement;building trade (industrie f du) bâtiment m;building worker ouvrier(ère) m,f du bâtimentⓘ BUILDING SOCIETY Les "building societies" fonctionnent comme des banques mais elles n'ont pas de système de compensation. Établissements consentant des prêts immobiliers aux particuliers, elles jouent un rôle important dans la vie en Grande-Bretagne. Au cours des dernières années, de nombreuses "building societies" ont abandonné leur statut de sociétés mutuelles pour devenir des banques cotées en Bourse. -
2 building
(a) (structure) bâtiment m, immeuble mbuildings insurance assurance f habitationbuilding contract contrat m d'entreprise;building contractor entrepreneur(euse) m, f en bâtiments;building industry industrie f du bâtiment;British building plot lotissement m;building sector secteur m du bâtiment;building site chantier m (de construction);building society passbook ≃ livret m d'épargne logement;the building trade l'industrie du bâtiment, le bâtiment -
3 building society
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4 building and loan association
American FINANCE≃ société f de crédit immobilierEnglish-French business dictionary > building and loan association
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5 building society
British FINANCE≃ société de crédit immobilier -
6 кредитовать
несовер. и совер.;
(что-л.) credit, finance;
give creditкредит|овать - несов. и сов. (вн.)
1. (давать в долг) credit (smb.), give* (smb.) credit;
~ кого-л. большой суммой credit a large sum to smb., credit smb. with a large sum;
2. фин. finance ( smth.), grant credits (to) ;
~ строительство finance building;
~ор м. creditor.Большой англо-русский и русско-английский словарь > кредитовать
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7 финансировать
несовер. и совер.;
(кого-л./что-л.) financeфинанс|ировать - несов. и сов. (вн.) finance (smb., smth.) ;
~ строительство finance building;
~ист м. financier.Большой англо-русский и русско-английский словарь > финансировать
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8 Harrisburg
Город на юге штата Пенсильвания, на р. Саскуэханна [ Susquehanna River]. 48,9 тыс. жителей (2000). Основан в 1785 иммигрантами из Германии, Ирландии и Шотландии, статус города с 1860. Административный центр (столица) штата Пенсильвания с 1812. Транспортный узел. Машиностроение. Крупный центр пищевой промышленности. Типографии. Среди достопримечательностей - Капитолий [State Capitol], построенный в 1906 в стиле эпохи Возрождения, ряд административных зданий [South Office Building, Finance Building], Мемориальный музей и архив У. Пенна [William Penn Memorial Museum and Archive Building]. В пригороде (г. Карлайл) - Военный колледж сухопутных войск [ Army War College] -
9 кредитовать
несов. и сов. (вн.)credit (d.), finance (d.), give* credit (i.) -
10 кредитовать
несов. и сов. (вн.)credit (d), finance (d), issue credit (to)кредитова́ть строи́тельство — finance building
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11 кредитовать
(давать в долг) to credit, to give / to grant / to extend credit, to lend money; (финансировать) to financeкредитовать большой суммой — to credit a large sum (to), to credit with a large sum
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12 kreditieren
v/t1. WIRTS.: jemandem einen Betrag kreditieren give s.o. an amount on credit, advance s.o. an amount; (gutschreiben) credit s.o. ( oder s.o.’s account) with an amount2. UNIV. (Studienleistung anerkennen) credit* * *kre|di|tie|ren [kredi'tiːrən] ptp kreditiertvtjdm einen Betrag kreditíéren, jdn für einen Betrag kreditíéren — to advance sb an amount, to credit sb with an amount
* * *kre·di·tie·ren *[krediˈti:rən]vt FIN1. (Kredit gewähren)▪ etw \kreditieren to grant credit for stheinen teuren Bauauftrag \kreditieren to grant credit for a costly construction contract2. (gutschreiben)▪ jdm etw \kreditieren to credit sb with stheinem Schuldner einen Betrag \kreditieren to advance a debtor an amount on credit, to credit a debtor with an amountBauaufträge \kreditieren to finance building contracts* * *transitives Verb (Kaufmannsspr.)jemandem einen Betrag kreditieren/jemanden für einen Betrag kreditieren — advance somebody an amount or give somebody an amount on credit/credit somebody with an amount
* * *kreditieren v/t1. WIRTSCH:jemandem einen Betrag kreditieren give sb an amount on credit, advance sb an amount; (gutschreiben) credit sb ( oder sb’s account) with an amount* * *transitives Verb (Kaufmannsspr.)jemandem einen Betrag kreditieren/jemanden für einen Betrag kreditieren — advance somebody an amount or give somebody an amount on credit/credit somebody with an amount
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13 rebate
finance, business, economy• ostohyvitysbuilding / construction industry• huullos• hinnanalennus• alennus• vähennys• puolipontti• kynte• korvaaminen* * *'ri:beit(a part of a payment, tax etc which is given back to the person paying it.) hyvitys, veronpalautus -
14 back
back [bæk]━━━━━━━━━━━━━━━━━1. noun2. adjective3. adverb6. compounds━━━━━━━━━━━━━━━━━1. nouna. [of person, animal] dos m• to stand or sit with one's back to sb/sth tourner le dos à qn/qch• my boss is always on my back j'ai sans arrêt mon patron sur le dos► to get off sb's back (inf) laisser qn tranquille• that's what gets my back up c'est ce qui me hérisse► to put one's back into sth mettre toute son énergie dans qch• you can't just turn your back on your parents tu ne peux quand même pas tourner le dos à tes parents• he turned his back on the past il a tourné la page► on the back of ( = by means of) en profitant de• at the very back tout au fond► at the back of [+ building] derrière ; [+ book] à la fin de ; [+ cupboard, hall] au fond de• he's at the back of all this trouble c'est lui qui est derrière tous ces problèmes► in back (US) [of building, car] à l'arrière► in the back [of car] à l'arrière• to sit in the back of the car être assis à l'arrière► out or round the back (inf) (British) derrièred. (Football, hockey) arrière m2. adjectiveb. [taxes] arriéré3. adverb━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━a. (in space, time) (stand) back! reculez !• stay well back! n'approchez pas !━━━━━━━━━━━━━━━━━► When followed by a preposition, back is often not translated.━━━━━━━━━━━━━━━━━• meanwhile, back in London... pendant ce temps-là, à Londres...• he little suspected how worried they were back at home il était loin de se douter que sa famille s'inquiétait autant► to go back and forth, to go back and forward [person] faire des allées et venues ; [phone calls, emails, letters] être échangéb. ( = returned)► to be back [person] être rentré• everything's back to normal tout est rentré dans l'ordre► ... and backc. ( = reimbursed) I got/want my money back j'ai récupéré/je veux récupérer mon argenta. ( = support) soutenir ; [+ statement] confirmerb. ( = finance) financerc. ( = bet on) parier surd. [+ vehicle] reculer• to back the car in/out entrer/sortir en marche arrière( = move backwards) reculer6. compounds• to do sth by or through the back door faire qch par des moyens détournés ► back line noun (Sport) ligne f d'arrières• to take a back seat (to sth) (inf) passer au second plan (par rapport à qch) ► back-seat driver noun• he's a back-seat driver il est toujours à donner des conseils au conducteur ► back street noun ruelle f• he grew up in the back streets of Leeds il a grandi dans les quartiers pauvres de Leeds ► back-to-back adjective dos à dos• a row of back-to-back houses (British) une rangée de maisons adossées les unes aux autres adverb• they showed two episodes back-to-back ils ont passé deux épisodes à la suite ► back tooth noun (plural back teeth) molaire f• to back away from [+ problem] prendre ses distances par rapport à► back down intransitive verb revenir sur sa position( = draw back) reculer[house][person] sortir à reculons ; [car] sortir en marche arrière ; (of undertaking) revenir sur ses engagements[+ deal, agreement] se retirer de ; [+ undertaking] se soustraire à► back upa. ( = reverse) faire marche arrièrea. [+ theory, claim] confirmer ; [+ person] soutenirb. [+ vehicle] faire reculerc. [+ computer file] faire une copie de sauvegarde de* * *[bæk] 1.1) Anatomy, Zoology dos mto be (flat) on one's back — lit être (à plat) sur le dos; fig être au lit
to turn one's back on somebody/something — lit, fig tourner le dos à quelqu'un/quelque chose
to do something behind somebody's back — lit, fig faire quelque chose dans le dos de quelqu'un
2) ( reverse side) (of page, cheque, hand, fork, envelope) dos m; ( of fabric) envers m; (of medal, coin) revers m3) ( rear-facing part) (of vehicle, head) arrière m; ( of electrical appliance) face f arrière; (of shirt, coat) dos m; (of chair, sofa) dossier mon the back of the door/head — derrière la porte/tête
the shelves are oak but the back is plywood — les étagères sont en chêne mais le fond est en contreplaqué
4) ( area behind building)to be out back —
to be in the back — US être dans le jardin or la cour
there's a small garden out back ou round the back — il y a un petit jardin derrière (la maison)
5) (of car, plane) arrière m6) (of cupboard, drawer, fridge, bus, stage) fond mat ou in the back of the drawer — au fond du tiroir
7) Sport arrière m8) ( end) fin f2.1) ( at the rear) [leg, paw, edge, wheel] arrière; [bedroom] du fond; [page] dernier/-ière (before n); [garden, gate] de derrière2) ( isolated) [road] petit (before n)back alley ou lane — ruelle f
3) Finance, Commerce3.back interest/rent/tax — arriérés mpl d'intérêts/de loyer/d'impôts
1) ( after absence)the mini-skirt is back — ( in fashion) les mini-jupes sont de nouveau à la mode
2) ( in return)to call ou phone back — rappeler
3) ( backwards) [glance, jump, step, lean] en arrière4) ( away)ten pages back — dix pages (avant or plus tôt)
5) ( ago)a week/five minutes back — il y a une semaine/cinq minutes
6) ( a long time ago)7) ( once again)we walked there and took the train back — nous y sommes allés à pied et nous avons pris le train pour rentrer
9) ( in a different location)4.meanwhile, back in France, he... — pendant ce temps, en France, il...
back and forth adverbial phraseto swing back and forth — [pendulum] osciller
5.the film cuts ou moves back and forth between New York and Paris — le film se passe entre New York et Paris
transitive verb1) ( support) soutenir [party, person, bid, bill, strike, action]; appuyer [application]; apporter son soutien à [enterprise, project]2) ( finance) financer [project, undertaking]3) ( endorse) garantir [currency]to back a bill — Commerce, Finance endosser or avaliser une traite
4) ( substantiate) justifier [argument, claim] ( with à l'aide de)5) ( reverse)6) ( bet on) parier sur [horse, favourite, winner]7) (stiffen, line) consolider, renforcer [structure]; endosser [book]; renforcer [map]; maroufler [painting]; doubler [fabric]6.- backed combining form1) ( of furniture)a high-/low-backed chair — une chaise avec un dossier haut/bas
2) (lined, stiffened)canvas-/foam-backed — doublé de toile/de mousse
3) ( supported)4) ( financed)•Phrasal Verbs:- back off- back out- back up••he's always on my back — (colloq) il est toujours sur mon dos
to break the back of a journey/task — faire le plus gros du voyage/travail
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15 financiar
v.to finance.* * *1 to finance* * *verb* * *VT to finance, fund* * *verbo transitivo1) <empresa/proyecto> to finance, fund2) (AmL) ( vender a plazos) to give credit facilities for* * *= finance, fund, underwrite, bootstrap, bankroll.Ex. SCOLCAP is based on the National Library of Scotland and is financed by the Scottish Education Department, and through subscriptions.Ex. Although a few library building projects will be adequately funded, many others will receive only partial funding, and cost will be a major factor in most cases.Ex. Underwritten by a Council on Library Resources grant, she compiled a thesaurus for nonsexist subject headings entitled 'On Equal Terms'.Ex. The future of LIS education will depend not only on the imaginativeness of all of those involved in the process but on the ability of those involved to organize the financial capital necessary to bootstrap these programs.Ex. Not only did Posada admit this to The New York Times in 1998, but he acknowledged that the leaders of CANF had bankrolled his terrorist operations.----* autofinanciarse = become + self-funding, be self-funded.* bien financiado = well-funded.* financiar en colaboración = co-finance [cofinance].* financiar los costes = underwrite + costs.* volver a financiar = re-fund.* * *verbo transitivo1) <empresa/proyecto> to finance, fund2) (AmL) ( vender a plazos) to give credit facilities for* * *= finance, fund, underwrite, bootstrap, bankroll.Ex: SCOLCAP is based on the National Library of Scotland and is financed by the Scottish Education Department, and through subscriptions.
Ex: Although a few library building projects will be adequately funded, many others will receive only partial funding, and cost will be a major factor in most cases.Ex: Underwritten by a Council on Library Resources grant, she compiled a thesaurus for nonsexist subject headings entitled 'On Equal Terms'.Ex: The future of LIS education will depend not only on the imaginativeness of all of those involved in the process but on the ability of those involved to organize the financial capital necessary to bootstrap these programs.Ex: Not only did Posada admit this to The New York Times in 1998, but he acknowledged that the leaders of CANF had bankrolled his terrorist operations.* autofinanciarse = become + self-funding, be self-funded.* bien financiado = well-funded.* financiar en colaboración = co-finance [cofinance].* financiar los costes = underwrite + costs.* volver a financiar = re-fund.* * *financiar [A1 ]vtA ‹institución› to finance, fund; ‹proyecto/viaje› to finance, fundB ( AmL) (vender a plazos) to give credit facilities for* * *
financiar ( conjugate financiar) verbo transitivo
financiar verbo transitivo to finance
' financiar' also found in these entries:
Spanish:
costear
English:
back
- finance
- scheme
- fund
- under
* * *financiar vt1. [proyecto, organismo] to fund, to finance2. [compra] to offer credit facilities for;la compra del televisor se la financiamos hasta en 10 veces we allow you to pay for your television in up to 10 instalments* * *v/t finance, fund* * *financiar vt: to finance, to fund* * *financiar vb to finance -
16 bond
bond [bɒnd]1 noun∎ marriage bonds liens mpl conjugaux;∎ there is a very close bond between us nous sommes très liés∎ we entered into a bond to buy the land nous nous sommes engagés à acheter la terre;∎ my word is my bond je n'ai qu'une parole∎ long/medium/short bond obligation f longue/moyenne/courte(h) Building industry appareil m∎ in bond en entrepôt;∎ he put the merchandise in bond il a entreposé les marchandises en douane;∎ to take goods out of bond dédouaner des marchandises, faire sortir des marchandises de l'entrepôt(a) (hold together) lier, unir(e) Building industry liaisonner∎ the experience really bonded them (together) cela a créé des liens très forts entre eux∎ the surfaces have bonded les surfaces ont adhéré l'une à l'autre(b) (of people) former des liens affectifs;∎ we didn't really bond on n'a pas vraiment accroché;∎ humorous the guys have been away bonding on a fishing trip ils sont allés pêcher entre hommes(fetters) chaînes fpl, fers mpl; figurative liens mpl, contraintes fpl►► Finance bond equivalent yield = rendement équivalent à celui d'une obligation;Finance bond investment placement m obligataire;Finance bond issue emprunt m obligataire;∎ to make a bond issue émettre un emprunt;Finance bond market marché m obligataire ou des obligations;Finance bond note titre m d'obligation;Typography bond paper papier m de qualité supérieure;Bond Street = grande rue commerçante de Londres;Finance bond yield rendement m de l'obligationⓘ BOND STREET Cette artère commerciale de Londres est surtout célèbre pour ses magasins de mode, ses bijouteries et ses galeries de peinture. -
17 back
back [bæk]vers l'arrière ⇒ 1 (a) re + verbe ⇒ 1 (b), 1 (c) de derrière ⇒ 2 (a) arrière ⇒ 2 (a), 3 (g) dos ⇒ 3 (a)-(c), 3 (e), 3 (f) fond ⇒ 3 (d) reculer ⇒ 4 (a), 5 (a) financer ⇒ 4 (b) parier sur ⇒ 4 (c)1 adverb(a) (towards the rear) vers l'arrière, en arrière;∎ he stepped back il a reculé d'un pas, il a fait un pas en arrière;∎ I pushed back my chair j'ai reculé ma chaise;∎ she tied her hair back elle a attaché ses cheveux;∎ he glanced back il a regardé derrière lui;∎ house set or standing back from the road maison écartée du chemin ou en retrait∎ to come back revenir;∎ to go back (return) retourner;∎ to go or turn back (retrace footsteps) rebrousser chemin;∎ we went back home nous sommes rentrés (à la maison);∎ my headache's back j'ai de nouveau mal à la tête, mon mal de tête a recommencé;∎ they'll be back on Monday ils rentrent ou ils seront de retour lundi;∎ I'll be right back je reviens tout de suite;∎ I'll be back (threat) vous me reverrez;∎ we expect him back tomorrow il doit rentrer demain;∎ as soon as you get back dès votre retour;∎ is he back at work? a-t-il repris le travail?;∎ he's just back from Moscow il arrive ou rentre de Moscou;∎ we went to town and back nous avons fait un saut en ville;∎ he went to his aunt's and back il a fait l'aller et retour chez sa tante;∎ the trip to Madrid and back takes three hours il faut trois heures pour aller à Madrid et revenir;∎ meanwhile, back in Washington entre-temps, à Washington;∎ back home, there's no school on Saturdays chez moi ou nous, il n'y a pas d'école le samedi;∎ Commerce the back-to-school sales les soldes fpl de la rentrée∎ she wants her children back elle veut qu'on lui rende ses enfants;∎ he went back to sleep il s'est rendormi;∎ business soon got back to normal les affaires ont vite repris leur cours normal;∎ miniskirts are coming back (in fashion) les minijupes reviennent à la mode∎ six pages back six pages plus haut;∎ back in the 17th century au 17ème siècle;∎ as far back as I can remember d'aussi loin que je m'en souvienne;∎ back in November déjà au mois de novembre;∎ familiar ten years back il y a dix ans□(e) (in reply, in return)∎ you should ask for your money back vous devriez demander un remboursement ou qu'on vous rembourse;∎ I hit him back je lui ai rendu son coup;∎ if you kick me I'll kick you back si tu me donnes un coup de pied, je te le rendrai;∎ she smiled back at him elle lui a répondu par un sourire;∎ to write back répondre (par écrit);∎ to get one's own back (on sb) prendre sa revanche (sur qn);∎ that's her way of getting back at you c'est sa façon de prendre sa revanche sur toi(a) (rear → door, garden) de derrière; (→ wheel) arrière (inv); (→ seat) arrière (inv), de derrière;∎ the back legs of a horse les pattes fpl arrière d'un cheval;∎ back entrance entrée f située à l'arrière;∎ the back room is the quietest la pièce qui donne sur l'arrière est la plus calme;∎ the back page of the newspaper la dernière page du journal;∎ to put sth on the back burner remettre qch à plus tard(b) (quiet → lane, road) écarté, isolé3 noun(a) (part of body) dos m;∎ back pain mal m de dos;∎ to have a back problem avoir des problèmes de dos;∎ she carried her baby on her back elle portait son bébé sur son dos;∎ I fell flat on my back je suis tombé à la renverse ou sur le dos;∎ we lay on our backs nous étions allongés sur le dos;∎ my back aches j'ai mal au dos;∎ the cat arched its back le chat a fait le gros dos;∎ I only saw them from the back je ne les ai vus que de dos;∎ she sat with her back to the window elle était assise le dos tourné à la fenêtre;∎ sitting with one's back to the light assis à contre-jour;∎ he was sitting with his back to the wall il était assis, dos au mur;∎ figurative to have one's back to the wall être au pied du mur;∎ to turn one's back on sb tourner le dos à qn; figurative abandonner qn;∎ when my back was turned quand j'avais le dos tourné;∎ you had your back to me tu me tournais le dos;∎ they have the police at their backs (in support) ils ont la police avec eux; (in pursuit) ils ont la police à leurs trousses;∎ with an army at his back (supporting him) soutenu par une armée;∎ to do sth behind sb's back faire qch dans le dos de qn;∎ he laughs at you behind your back il se moque de vous quand vous avez le dos tourné ou dans votre dos;∎ to talk about sb behind their back dire du mal de qn dans son dos;∎ the decision was taken behind my back la décision a été prise derrière mon dos;∎ he went behind my back to the boss il est allé voir le patron derrière mon dos ou à mon insu;∎ to be flat on one's back (bedridden) être alité ou cloué au lit;∎ familiar get off my back! fiche-moi la paix!;∎ mind your backs! attention, s'il vous plaît!;∎ the rich live off the backs of the poor les riches vivent sur le dos des pauvres;∎ to put sb's back up énerver qn;∎ to put one's back into sth mettre toute son énergie dans qch;∎ familiar that's it, put your back into it! allez, un peu de nerf!;∎ to put one's back out se faire mal au dos;∎ I'll be glad to see the back of her je serai content de la voir partir ou d'être débarrassé d'elle(b) (part opposite the front → gen) dos m, derrière m; (→ of coat, shirt, door) dos m; (→ of vehicle, building, head) arrière m; (→ of train) queue f; (→ of book) fin f;∎ to sit in the back (of car) monter à l'arrière;∎ to sit at the back (of bus) s'asseoir à l'arrière;∎ the carriage at the back of the train la voiture en queue de ou du train;∎ at the back of the book à la fin du livre;∎ the garden is out or round the back le jardin se trouve derrière la maison;∎ the dress fastens at the back or American in back la robe s'agrafe dans le dos;∎ there was an advert on the back of the bus il y avait une publicité à l'arrière du bus;∎ familiar she's got a face like the back of a bus elle est moche comme un pou(c) (other side → of hand, spoon, envelope) dos m; (→ of carpet, coin, medal) revers m; (→ of fabric) envers m; (→ of page) verso m; Finance (→ of cheque) dos m, verso m;∎ I know this town like the back of my hand je connais cette ville comme ma poche;∎ familiar you'll feel the back of my hand in a minute! tu vas en prendre une!(d) (farthest from the front → of cupboard, room, stage) fond m;∎ back of the mouth arrière-bouche f;∎ back of the throat arrière-gorge f;∎ we'd like a table at the or in the very back nous voudrions une table tout au fond;∎ familiar in the back of beyond en pleine brousse, au diable vauvert;∎ it was always there at the back of his mind that… l'idée ne le quittait pas que…;∎ it's something to keep at the back of your mind c'est quelque chose à ne pas oublier;∎ I've had it or it's been at the back of my mind for ages j'y pense depuis longtemps, ça fait longtemps que ça me travaille(f) (of chair) dos m, dossier m∎ (full) back arrière m;∎ right/left back arrière m droit/gauche∎ I backed the car into the garage j'ai mis la voiture dans le garage en marche arrière;∎ she backed him into the next room elle l'a fait reculer dans la pièce d'à côté(b) Commerce (support financially → company, venture) financer, commanditer; Finance (→ loan) garantir;∎ Finance to back a bill avaliser ou endosser un effet(c) (encourage → efforts, person, venture) encourager, appuyer, soutenir; Politics (→ candidate, bill) soutenir;∎ we backed her in her fight against racism nous l'avons soutenue dans sa lutte contre le racisme;∎ Sport to back a winner (horse, team) parier ou miser sur un gagnant; Finance & Commerce (company, stock) bien placer son argent; figurative jouer la bonne carte;∎ figurative to back the wrong horse parier ou miser sur le mauvais cheval(e) Textiles (strengthen, provide backing for → curtain, material) doubler; (→ picture, paper) renforcer∎ the car backed into the driveway la voiture est entrée en marche arrière dans l'allée;∎ I backed into my neighbour's car je suis rentré dans la voiture de mon voisin en reculant;∎ I backed into a corner je me suis retiré dans un coin∎ to go back and forth (person) faire des allées et venues; (machine, piston) faire un mouvement de va-et-vient;∎ his eyes darted back and forth il regardait de droite à gauchedevant derrière, à l'envers;∎ you've got your pullover on back to front tu as mis ton pull devant derrièreAmerican derrière►► Technology back boiler = ballon d'eau chaude situé derrière un foyer;Press back copy vieux numéro m;Australian & New Zealand back country campagne f, arrière-pays m inv;∎ figurative to get in through or by the back door être pistonné;∎ the back end of the year l'arrière-saison;Linguistics back formation dérivation f régressive;American back haul = trajet de retour d'un camion;Finance back interest arrérages mpl, intérêts mpl arriérés;Press back issue vieux numéro m;Golf the back nine les neuf derniers trous mpl;Press back number vieux numéro m;Banking back office back-office m;back office staff personnels mpl de back-office;Commerce back orders commandes fpl en souffrance;back page dernière page f;Football back pass passe f en retrait;back pay rappel m de salaire;back rent arriéré m de loyer;back road petite route f;back room (in house) pièce f de derrière; (in shop) arrière-boutique f; (for research) laboratoire m de recherche secret;back seat siège m arrière;back shift (people) = équipe du soir;∎ I hate the back shift je déteste être du soir;∎ to work or be on the back shift être (de l'équipe) du soir;Linguistics back slang ≃ verlan m;back straight ligne f (droite) d'en face;back street petite rue f;∎ I grew up in the back streets of Chicago j'ai été élevé dans les mauvais quartiers de Chicago;Horseracing back stretch (on race course) ligne f d'en face;Finance back taxes arriéré m d'impôts∎ she backed away from him elle a reculé devant lui;∎ figurative they have backed away from making a decision ils se sont abstenus de prendre une décision(accept defeat → in argument) admettre qu'on est dans son tort; (→ in conflict) faire marche arrière;∎ he finally backed down on the issue of membership il a fini par céder sur la question de l'adhésion(a) (withdraw) reculer;(b) American (accept defeat → in argument) admettre qu'on est dans son tort; (→ in conflict) faire marche arrière(have back facing towards) donner sur (à l'arrière);∎ the house backs onto the river l'arrière de la maison donne sur la rivière∎ don't back out now! ne faites pas marche arrière maintenant!;∎ they backed out of the deal ils se sont retirés de l'affaire;∎ to back out of a contract se rétracter ou se retirer d'un contrat;∎ he's trying to back out (of it) il voudrait se dédire➲ back up∎ to back sb up in an argument donner raison à qn;∎ her story is backed up by eye witnesses sa version des faits est confirmée par des témoins oculaires;∎ he backed this up with a few facts il a étayé ça avec quelques faits∎ traffic is backed up for 5 miles ≃ il y a un embouteillage sur 8 kmComputing sauvegarder -
18 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.———————————————————————————————————————— -
19 Baufinanzierung
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20 società
f invar company( associazione) societysocietà a responsabilità limitata limited liability companysocietà in nome collettivo general partnershipsocietà per azioni joint stock companysocietà del benessere welfare societysocietà dei consumi consumer society* * *società s.f.1 society, community: la società moderna, modern society; la società umana, human society; la società industriale, industrial society; società dei consumi, consumer society; società opulenta, del benessere, affluent society; doveri verso la società, duties towards society (o the community); essere in lotta con la società, to be at war with society; vivere ai margini della società, to live on the fringe of society // la società delle api, the society of bees // la società elegante, the fashionable world; l'alta società, high society // i rifiuti della società, the outcasts of society2 ( associazione) society, association: società filantropica, philanthropic (o charitable) society; società sportiva, sports society // società segreta, secret society // società di mutuo soccorso, mutual aid (o friendly) society // società per la protezione degli animali, Society for the Prevention of Cruelty to Animals // (st.) Società delle Nazioni, League of Nations // l'onorata società, the Mafia; the Camorra3 (dir., econ.) company; partnership; concern; firm; (amer.) corporation: società di assicurazione, insurance company; società di trasporti, carrying (o transport) company; società di navigazione, ferroviaria, shipping, railway company; società armatrice, shipowner company; società edilizia, ( per mutui) building society, ( impresa) building firm; società immobiliare, real estate (o property) company; società mineraria, mining company // società anonima, joint-stock company; società per azioni, di capitali, joint-stock (o stock) company (o company limited by shares); società per azioni a proprietario unico, one-man business (o company), (amer.) sole corporation; società di persone, partnership, (amer.) non-stock corporation; società a responsabilità limitata, limited (liability o guarantee) company; società a responsabilità illimitata, unlimited (liability) company; società in accomandita semplice, limited partnership; società in nome collettivo, copartnership (o general o unlimited partnership); società in compartecipazione, joint venture; società a partecipazione statale, government controlled company; società multinazionale, multinational company (o amer. corporation); società di controllo, controllante, controlling company; società controllata, controlled company; società capogruppo, madre, parent company; società consociata, affiliata, affiliate (o subsidiary o affiliated o sister company); società subentrante, successor company; società autorizzata, costituita, incorporated company; società non registrata, unincorporated association; società quotata, non quotata in Borsa, listed (o quoted) company, unlisted (o unquoted) company; società di fatto, (amer.) de facto (o unregistered) corporation; società di comodo, dummy company; società fantasma, fittizia, bogus company; (amer.) sham corporation; società semplice, (ordinary) partnership; società cooperativa, cooperative society (o mutual company); società familiare, family company; società commerciale, (amer.) business corporation; società di consulenza, consulting firm; società di gestione, management trust; società di revisione contabile, auditing company; società fiduciaria, trust company; società finanziaria, investment trust; società finanziaria di controllo, holding company; società di finanziamento, finance company; società di investimento, investment company; società mutua di credito, credit association // costituire, formare, sciogliere, liquidare una società, to form, to dissolve, to wind up a partnership; entrare, mettersi in società con qlcu., to go into business (o to set up partnership) with s.o.; (fam.) to go into partnership with s.o.; comprare qlco. in società con qlcu., (fam.) to share (o to split) the cost of sthg. with s.o.; giocare in società con qlcu., (fam.) to make a joint bet with s.o.4 (riunione, ritrovo elegante) society: abito da, di società, evening dress; ( da uomo) ( smoking) dinner jacket (o amer. tuxedo); ( frac) evening dress; giochi di società, party (o parlour) games; vita di società, social life; non mi trovo a mio agio in società, I don't feel at ease in society; entrare in società, to enter society; frequentare la società, to move in society.* * *[sotʃe'ta]sostantivo femminile invariabile1) sociol. society2) (ceto)alta, buona società — high, polite society
3) (associazione) association, club, societysocietà calcistica, sportiva — football, sports club
4) dir. econ. companysocietà di assicurazioni, servizi, navigazione — insurance, service, shipping company
essere, entrare in società con qcn. — to be in, to enter into partnership with sb
5) colloq.comprare qcs. in società con qcn. — to go in on sth. with sb
•società per azioni — public company, limited company BE, corporation AE
società finanziaria — finance company, finance house
* * *società/sot∫e'ta/f.inv.1 sociol. society; la società moderna modern society; vivere in società to live in society; gioco di società parlour game2 (ceto) alta, buona società high, polite society3 (associazione) association, club, society; società calcistica, sportiva football, sports club; società segreta secret society4 dir. econ. company; società di assicurazioni, servizi, navigazione insurance, service, shipping company; essere, entrare in società con qcn. to be in, to enter into partnership with sb.5 colloq. comprare qcs. in società con qcn. to go in on sth. with sb.società in accomandita semplice limited partnership; società anonima joint-stock company; società per azioni public company, limited company BE, corporation AE; società del benessere affluent society; società civile society; società commerciale business firm; società dei consumi consumer society; società finanziaria finance company, finance house; società in nome collettivo general partnership; società a responsabilità limitata limited company.
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