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1 bien
bien [bjɛ̃]━━━━━━━━━1. adverb4. compounds━━━━━━━━━1. <a. ( = de façon satisfaisante) well• comment vas-tu ? -- très bien merci how are you? -- fine, thanksb. ( = selon la morale, la raison) [se conduire, agir] well• vous faites bien de me le dire ! you did well to tell me!• ça commence à bien faire ! (inf) this is getting beyond a joke!c. ( = sans difficulté) [supporter, se rappeler] welle. ( = effectivement) definitely• je trouve bien que c'est un peu cher mais tant pis yes, it is rather expensive but never mind• c'est bien à ton frère que je pensais yes, it was your brother I was thinking of• c'est bien mon manteau ? this is my coat, isn't it?• il s'agit bien de ça ! as if that's the point!• voilà bien les femmes ! that's women for you!f. ( = correctement) écoute-moi bien listen to me carefully• dis-lui bien que... make sure you tell him that...• c'est bien compris ? is that quite clear?• j'espère bien ! I should hope so!• où peut-il bien être ? where on earth can he be?g. ( = malgré tout) il fallait bien que ça se fasse it just had to be done• il pourrait bien venir nous voir de temps en temps ! he could at least come and see us now and then!h. ( = volontiers) (après un verbe au conditionnel) je mangerais bien un morceau I'd like a bite to eat• je voudrais bien t'y voir ! I'd like to see you try!i. ( = au moins) at leastj. (locutions)• je connais bien des gens qui auraient protesté I know a lot of people who would have protested► bien que although• bien sûr qu'il viendra ! of course he'll come!2. <a. ( = satisfaisant) goodc. ( = en bonne forme) well• tu n'es pas bien ? are you feeling OK?• il est bien, ce nouveau canapé the new sofa's nicee. ( = à l'aise) on est bien à l'ombre it's nice in the shade• laisse-le, il est bien où il est ! leave him alone - he's fine where he is!• vous voilà bien ! now you've done it!g. ( = en bons termes) être bien avec qn to get on well with sb3. <a. ( = ce qui est bon) good• c'est pour ton bien ! it's for your own good!4. <* * *bjɛ̃
1.
adjectif invariable1) ( convenable)ça fait bien d'aller à l'opéra — (colloq) it's the done thing to go to the opera
2) ( en bonne santé) wellt'es pas bien! — (colloq) you're out of your mind! (colloq)
3) ( à l'aise)nous voilà bien! — iron we' re in a fine mess!
4) (colloq) ( de qualité)
2.
1) ( correctement) gén well; [fonctionner] properly; [interpréter] correctlybien joué! — fig well done!
aller bien — [personne] to be well; [affaires] to go well
il travaille bien — ( élève) his work is good; ( artisan) he does a good job
il est bien remis — ( malade) he's made a good recovery
2) ( complètement) [arroser, décongeler, laver, mélanger, propre, cuit] thoroughly; [remplir, sécher, sec, fondu] completely; [lire, écouter, regarder] carefully3) ( agréablement) [présenté, situé] well; [s'habiller] well, smartly; [décoré, meublé] tastefully; [logé, installé, vivre] comfortablyaller bien à quelqu'un — [couleur, style] to suit somebody
4) ( hautement) [aimable, triste] very; [apprécier, craindre] very much; [simple, vrai, certain, évident] quitec'est bien joli tout ça, mais — that's all very well, but
bien mieux/moins/pire — much ou far better/less/worse
bien trop laid/tard — much too ugly/late
bien plus riche/cher — much ou far richer/more expensive
bien plus, il la vole! — not only that, he also takes her money
bien entendu or évidemment — naturally
5) ( volontiers)6) ( malgré tout)7) ( pour souligner)ça prouve/montre bien que — it just goes to prove/show that
je sais/crois bien que — I know/think that
on verra bien — well, we'll see
il le fait bien lui, pourquoi pas moi? — if he can do it, why can't I?
8) ( réellement) definitelyc'est bien lui/mon sac — it's definitely him/my bag, it's him/my bag all right (colloq)
il ne s'agit pas d'une erreur, mais bien de fraude — it's not a mistake, it's fraud
c'est bien ici qu'on vend les billets? — this is where you get tickets, isn't it?
c'est bien le moment! — iron great timing!
c'est bien le moment de partir! — iron what a time to leave!
9) ( au moins) at leastelle a bien 40 ans — she's at least 40, she's a good 40 years old
10) ( beaucoup)bien des fois — often, many a time
il s'est donné bien du mal — he's gone to a lot or a great deal of trouble
je te souhaite bien du plaisir! — iron I wish you joy!
3.
nom masculin1) ( avantage) goodgrand bien vous fasse! — iron much good may it do you!
parler en bien de quelqu'un — to speak favourably [BrE] of somebody
2) ( possession) possession
4.
5.
bien que locution conjonctive althoughPhrasal Verbs:••tout est bien qui finit bien — Proverbe all's well that ends well Proverbe
* * *bjɛ̃1. nm1) (= avantage)Ses vacances lui ont fait beaucoup de bien. — His holiday has done him a lot of good.
Jean m'a dit beaucoup de bien de toi. — Jean told me a lot of good things about you., Jean spoke very highly of you to me.
vouloir du bien à qn (= vouloir aider) — to have sb's best interests at heart
2) (= possession) possession, property, (= patrimoine) property3) (moral)2. biens nmpl3. adv1) (= de façon satisfaisante) wellElle travaille bien. — She works well.
aller bien; se porter bien — to be well
croyant bien faire, je... — thinking I was doing the right thing, I...
faire bien de... — to do well to...
Tu ferais bien de faire attention. — You'd do well to pay attention.
2) (concession)vouloir bien; Je veux bien le faire. — I'm quite willing to do it.
Il semble bien que... — It really seems that...
Paul est bien venu, n'est-ce pas? — Paul HAS come, hasn't he?
3) (valeur intensive) quiteJ'espère bien y aller. — I very much hope to go.
bien fait!; C'est bien fait pour toi! — It serves you right!
bien sûr!; bien entendu! — certainly!, of course!
4. exclright!, OK!, fine!5. adj inv1) (= en bonne forme)je me sens bien — I feel fine, I feel well
2) (= à l'aise)On est bien dans ce fauteuil. — This chair is very comfortable.
3) (= à son avantage)Tu es bien dans cette robe. — You look nice in that dress.
4) (= satisfaisant) goodCe restaurant est vraiment bien. — This restaurant is really good.
Elle est bien, cette maison. — It's a nice house.
Elle est bien, cette secrétaire. — She's a good secretary.
Ce n'est pas si bien que ça. — It's not as good as all that., It's not all that great.
5) (moralement)ce n'est pas bien de... — it's not right to...
Ce n'est pas bien de dire du mal des gens. — It's not right to say nasty things about people.
Elle est bien, cette femme. — She's a nice woman.
6) (= en bons termes)* * *A adj inv1 ( convenable) être bien dans un rôle to be good in a part; être bien de sa personne to be good-looking; il n'y a rien de bien ici there's nothing of interest here; voilà qui est bien that's good; ce n'est pas bien de mentir it's not nice to lie; ce serait bien si on pouvait nager it would be nice if we could swim; ça fait bien d'aller à l'opéra○ it's the done thing to go to the opera; les roses font bien sur la terrasse the roses look nice ou good on the terrace; tout est bien qui finit bien all's well that ends well;2 ( en bonne santé) well; ne pas se sentir bien not to feel well; non, mais, t'es pas bien○! you're out of your mind○!;3 ( à l'aise) comfortable; je suis bien dans ces bottes these boots are comfortable; on est bien sur cette chaise! what a comfortable chair!; on est bien au soleil! isn't it nice in the sun!; je me trouve bien ici I like it here; suis mes conseils, tu t'en trouveras bien take my advice, it'll serve you in good stead; nous voilà bien! iron we're in a fine mess!;4 ○( de qualité) un quartier bien a nice district; des gens bien respectable people; un type bien a gentleman; un film bien a good film.B adv1 ( correctement) [équipé, fait, géré, s'exprimer, dormir, choisir, se souvenir, danser] well; [fonctionner] properly; [libeller, diagnostiquer, interpréter] correctly; bien payé well paid; bien joué! lit well played!; fig well done!; aller bien [personne] to be well; [affaires] to go well; ça s'est bien passé it went well; la voiture ne marche pas bien the car isn't running properly ou right; ni bien ni mal so-so; parler (très) bien le chinois to speak (very) good Chinese, to speak Chinese (very) well; il travaille bien ( élève) his work is good; ( artisan) he does a good job; un travail bien fait a good job; il est bien remis ( malade) he's made a good recovery; bien se tenir à table to have good table manners; bien employer son temps to make good use of one's time; j'ai cru bien faire I thought I was doing the right thing; il fait bien de partir he's right to leave; c'est bien fait pour elle! it serves her right!; tu ferais bien d'y aller it would be a good idea for you to go there; pour bien faire, il faudrait acheter une lampe the thing to do would be to buy a lamp; bien m'en a pris de refuser it's a good thing I refused;2 ( complètement) [arroser, décongeler, laver, mélanger, propre, cuit] thoroughly; [remplir, sécher, sec, fondu] completely; [lire, examiner, écouter, regarder] carefully; marche bien à droite keep well over to the right; mets-toi bien dans le coin/devant stand right in the corner/at the front; bien profiter d'une situation to exploit a situation to the full;3 ( agréablement) [présenté, situé] well; [s'habiller] well, smartly; [décoré, meublé] tastefully; [logé, installé, vivre] comfortably; femme bien faite shapely woman; aller bien ensemble to go well together; aller bien à qn [couleur, style] to suit sb; se mettre bien avec qn to get on good terms with sb; bien prendre une remarque to take a remark in good part;4 ( hautement) [aimable, triste] very; [apprécier, craindre] very much; [simple, vrai, certain, évident] quite; il s'est bien mal comporté he behaved very ou really badly; il y a bien longtemps de ça that was a very long time ago; c'est bien loin pour nous it's rather far for us; merci bien thank you very much; tu as bien raison you're quite ou absolutely right; c'est bien dommage it's a great ou real pity; bien rire/s'amuser/se reposer to have a good laugh/time/rest; tu as l'air bien pensif you're looking very pensive; c'est bien promis? is that a promise?; c'est bien compris? is that clear?; bien au contraire on the contrary; c'est bien beau ou joli tout ça, mais that's all very well, but; bien mieux/ moins/pire much ou far better/less/worse; bien trop laid/tard much too ugly/late; bien plus riche/cher much ou far richer/more expensive; bien plus, il la vole! not only that, he also takes her money; bien sûr of course; bien entendu or évidemment naturally; bien souvent quite often;5 ( volontiers) j'irais bien à Bali I wouldn't mind going to Bali; j'en prendrais bien un autre I wouldn't mind another; je veux bien t'aider I don't mind helping you; j'aimerais bien essayer I would love to try; je te dirais bien de rester/venir, mais I would ask you to stay/come but; je verrais bien un arbre sur la pelouse I think a tree would look nice on the lawn; je le vois bien habiter à Paris I can just imagine him living in Paris;6 ( malgré tout) il faut bien le faire/que ça finisse it has to be done/to come to an end; il faudra bien s'y habituer we'll just have to get used to it; elle sera bien obligée de payer she'll just have to pay; tu aurais bien pu me le dire you could at least have told me; il finira bien par se calmer he'll calm down eventually;7 ( pour souligner) ça prouve/montre bien que it just goes to prove/show that; j'espère bien que I do hope that; je vois/comprends bien I do see/understand; je sais/crois bien que I know/think that; insiste bien make sure you insist; dis-le lui bien make sure you tell him/her; on verra bien well, we'll see; sache bien que je n'accepterai jamais let me tell you that I will never accept; crois bien que je n'hésiterais pas! you can be sure ou I can assure you that I would not hesitate!; je m'en doutais bien! I thought as much!; je t'avais bien dit de ne pas le manger! I told you not to eat it!; il le fait bien lui, pourquoi pas moi? if he can do it, why can't I?; veux-tu bien faire ce que je te dis! will you do as I tell you!; tu peux très bien le faire toi-même you can easily do it yourself; il se pourrait bien qu'il pleuve it might well rain; que peut-il bien faire à Paris? what on earth can he be doing in Paris?;8 ( réellement) definitely; c'est bien lui/mon sac it's definitely him/my bag, it's him/my bag all right○; j'ai vérifié: il est bien parti I checked, he's definitely gone ou he's gone all right○; c'est bien ce qu'il a dit/vu that's definitely ou exactly what he said/saw; et c'est bien lui qui conduisait? and it was definitely him driving?; il ne s'agit pas d'une erreur, mais bien de fraude it's not a mistake, it's fraud; c'est bien mardi aujourd'hui? today is Tuesday, isn't it?; c'est bien ici qu'on vend les billets? this is where you get tickets, isn't it?; tu as bien pris les clés? are you sure you've got the keys?; est-ce bien nécessaire? is it really necessary?; s'agit-il bien d'un suicide? was it really suicide?; c'est bien de lui! it's just like him!; voilà bien la politique! that's politics for you!; c'est bien le moment! iron great timing!; c'est bien le moment de partir! iron what a time to leave!;9 ( au moins) at least; elle a bien 40 ans she's at least 40, she's a good 40 years old; ça pèse bien dix kilos it weighs at least ten kilos, it weighs a good ten kilos; ça vaut bien le double it's worth at least twice as much;10 ( beaucoup) c'était il y a bien des années that was a good many years ago; bien des fois often, many a time; bien des gens lots of people; il s'est donné bien du mal he's gone to a lot or a great deal of trouble; il s'en faut bien! far from it!; mon fils me donne bien du souci my son is a great worry to me; avoir bien de la chance to be very lucky; je te souhaite bien du plaisir! iron I wish you joy!C nm1 ( avantage) good; pour le bien du pays for the good of the country; pour le bien de tous for the general good; c'est pour ton bien it's for your own good; ce serait un bien it would be a good thing; sacrifier son propre bien à celui d'autrui to put others first; le bien et le mal good and evil; faire le bien to do good; il a fait beaucoup de bien autour de lui he has done a lot of good; ça fait du bien aux enfants/plantes it's good for the children /plants; ça fait/ça leur fait du bien it does you/them good; mon repos m'a fait le plus grand bien my rest did me a world of good; grand bien vous fasse! iron much good may it do you!; vouloir le bien de qn to have sb's best interests at heart; vouloir du bien à qn to wish sb well; ‘un ami qui vous veut du bien’ ( dans une lettre anonyme) ‘from a well-wisher’, ‘one who has your best interests at heart’; dire du bien de qn to speak well of sb; on dit le plus grand bien du maire/musée people speak very highly of the mayor/museum; on a dit le plus grand bien de toi a lot of nice things were said about you; parler en bien de qn to speak favourablyGB of sb; ⇒ ennemi, honneur;2 ( possession) possession; (maison, terres) property; ( domaine) bien(s) estate; ( ensemble des possessions) bien(s) property ¢; ( patrimoine) bien(s) fortune; ( avoirs) biens assets; perdre tous ses bien s dans un incendie to lose all one's possessions in a fire; ce livre est mon bien le plus précieux this book is my most precious possession; les biens de ce monde material possessions; un petit bien en Corse a small property in Corsica; hériter des biens paternels to inherit one's father's property ou estate; dilapider son bien to squander one's fortune; avoir du bien (maisons, terres) to own property; ( argent) to be wealthy; des biens considérables substantial assets; la santé/liberté est le plus précieux des biens you can't put a price on good health/freedom; ⇒ abondance, acquis.D excl1 ( approbatif) bien! voyons le reste good! let's see the rest;E bien que loc conj although, though; bien qu'il le sache although he knows; bien qu'elle vive maintenant en Floride, je la vois régulièrement although she lives in Florida, I see her regularly; il est venu travailler bien qu'il soit grippé he came in to work, although he had flu; bien que très différentes en apparence, les deux œuvres ont des points communs although very different in appearance, the two works have common features; il joue un rôle important bien que discret he plays an important role, albeit a discreet one; ⇒ aussi, ou, si.biens de consommation consumer goods; biens durables consumer durables; biens d'équipement capital goods; biens d'équipement ménager household goods; biens fonciers land ¢; biens immeubles immovables; biens immeubles par destination fixtures; biens immobiliers real estate ¢; biens mobiliers personal property ¢; biens personnels private property ¢; biens propres separate estate (sg); détenir qch en bien s propres to hold sth as separate estate; biens publics public property ¢; biens sociaux corporate assets.[bjɛ̃] adverbe1. [de façon satisfaisante] wellla vis tient bien the screw is secure ou is in tighta. [à la rambarde] hold on tight!b. [sur la chaise] sit properly!c. [à table] behave yourself!2. [du point de vue de la santé]aller ou se porter bien to feel well ou finebien agir envers quelqu'un to do the proper ou right ou correct thing by somebodytu as bien fait you did the right thing, you did righttu fais bien de me le rappeler thank you for reminding me, it's a good thing you reminded me (of it)pour bien faire, nous devrions partir avant 9 h ideally, we should leave before 95. [avec soin]fais bien ce que l'on te dit do exactly ou just as you're toldc'est bien agréable it's really ou very nicetu es bien sûr? are you quite certain ou sure?bien avant/après well before/afterbien trop tôt far ou much too early7. (suivi d'un verbe) [beaucoup]on a bien ri we had a good laugh, we laughed a lot8. [véritablement]j'ai bien cru que... I really thought that...sans bien se rendre compte de ce qu'il faisait without being fully aware of ou without fully realizing what he was doing9. [pour renforcer, insister]ce n'est pas lui, mais bien son associé que j'ai eu au téléphone it wasn't him, but rather his partner I spoke to on the phonec'est bien ça that's it ou rightc'est bien ce que je disais/pensais that's just what I was saying/thinkingje vais me plaindre — je comprends ou pense bien! I'm going to complain — I should think so too!il ne m'aidera pas, tu penses bien! he won't help me, you can be sure of that!c'est bien de lui, ça! that's typical of him!, that's just like him!10. [volontiers]je te dirais bien quelque chose, mais je suis poli I could say something rude but I won'tje boirais bien quelque chose I could do with ou I wouldn't mind a drink11. [au moins] at least12. [exprimant la supposition, l'éventualité]13. [pourtant]14. [suivi d'un nom]bien de, bien des quite a lot ofelle a bien du courage! isn't she brave!, she's got a great deal of courage!bien des fois... more than once...bien des gens lots of ou quite a lot of ou quite a few people15. [dans la correspondance]————————[bjɛ̃] adjectif invariable1. [qui donne satisfaction] goodc'est bien de s'amuser mais il faut aussi travailler it's all right to have fun but you have to work tooje recule? — non, vous êtes bien là (familier) shall I move back? — no, you're all right ou OK ou fine like thatqu'est-ce qu'il est bien dans son dernier film! (familier) he's great ou really good in his new film!a. [cela te sied] you look very nice in a skirtb. [c'est acceptable pour l'occasion] a skirt is perfectly all rightc'est bien [conduite, action]: ce serait bien de lui envoyer un peu d'argent it'd be a good idea to send her some moneyce n'est pas bien de tirer la langue it's naughty ou it's not nice to stick out your tongue4. [en forme] wellb. [mentalement] are you crazy?me/te/nous voilà bien! NOW I'm/you're/we're in a fine mess!5. [à l'aise]6. [en bons termes]se mettre bien avec quelqu'un to get in with somebody, to get into somebody's good books————————[bjɛ̃] nom masculin1. PHILOSOPHIE & RELIGION2. [ce qui est agréable, avantageux]le bien commun ou général the common goodc'est pour le bien de tous/de l'entreprise it's for the common good/the good of the firmdire/penser du bien de to speak/to think well offaire du bien ou le plus grand bien à quelqu'un [médicament, repos] to do somebody good, to benefit somebodyla séparation leur fera le plus grand bien being apart will do them a lot ou a world of goodcette décision a été un bien pour tout le monde the decision was a good thing for all ou everyone concerned[argent] fortunetous mes biens all my worldly goods, all I'm worth5. DROIT & ÉCONOMIEbiens d'équipement capital equipment ou goodsbiens privés/publics private/public property————————[bjɛ̃] interjection2. [marquant l'approbation]je n'irai pas! — bien, n'en parlons plus! I won't go! — very well ou all right (then), let's drop the subject!bien, bien, on y va all right, all right ou OK, OK, let's gobien entendu locution adverbialebien entendu que locution conjonctive————————bien que locution conjonctivebien que malade, il a tenu à y aller although he was ill, he insisted on going————————bien sûr locution adverbiale————————bien sûr que locution conjonctive -
2 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.———————————————————————————————————————— -
3 recursos
m.pl.resources, means, assets, money.* * *1 resources, means* * *means, resources* * *= assets, resourcing, inputs, resource base, ways and meansEx. Those eligible normally include only companies with less than 45 million of net fixed assets and fewer than 500 employees.Ex. Credibility as providers of information technology-based programmes required SLIS to develop radically different course programmes with substantial additional resourcing.Ex. Inputs are the resources used by the library.Ex. For New Zealand university libraries the emergence of large fee-based document delivery systems accessible via existing international electronic networks has provided an opportunity to escape the shackles of a limited national library resource base.Ex. Teachers need to be more familiar with bibliographical ways and means: librarians should be more aware of problems from the teachers' perspective and make active efforts to inform teachers of sources of help.* * *los recursos(n.) = wherewithal, theEx: The computer has now been provided with the wherewithal to complete the generation of index entries.
= assets, resourcing, inputs, resource base, ways and meansEx: Those eligible normally include only companies with less than 45 million of net fixed assets and fewer than 500 employees.
Ex: Credibility as providers of information technology-based programmes required SLIS to develop radically different course programmes with substantial additional resourcing.Ex: Inputs are the resources used by the library.Ex: For New Zealand university libraries the emergence of large fee-based document delivery systems accessible via existing international electronic networks has provided an opportunity to escape the shackles of a limited national library resource base.Ex: Teachers need to be more familiar with bibliographical ways and means: librarians should be more aware of problems from the teachers' perspective and make active efforts to inform teachers of sources of help.* * *recursos npl resources -
4 Gewinn
Gewinn m 1. BÖRSE return; 2. FIN profit, assets, earnings, surplus; 3. FREI benefit; 4. GEN advantage, surplus, income, gain, net income; 5. RW profit, book profit, surplus; 6. STEUER emolument; 7. WIWI surplus • einen Gewinn melden RW report a profit • Gewinn bringend 1. GEN advantageous, beneficial, gainful; 2. RW profitable; 3. WIWI productive • Gewinn erwirtschaften WIWI run a surplus, generate a profit • Gewinn erzielen 1. BÖRSE move into the money; 2. RW make a profit • Gewinn machen 1. RW make a profit, make profits; 2. WIWI run a surplus • Gewinne abziehen WIWI (infrml) milk profits • Gewinne einheimsen GEN (infrml) rake in profits • Gewinne erzielen BÖRSE make gains, make a profit • Gewinne übertrafen die Vorhersagen im ersten Quartal FIN profits surpassed forecasts in the first quarter* * *m 1. < Börse> return; 2. < Finanz> assets, earnings, surplus; 3. < Frei> benefit; 4. < Geschäft> advantage, surplus, income; 5. < Rechnung> book profit, surplus; 6. < Steuer> emolument; 7. < Verwalt> earnings; 8. <Vw> surplus ■ einen Gewinn melden < Rechnung> report a profit ■ Gewinn bringend 1. < Geschäft> advantageous, beneficial, gainful; 2. < Rechnung> profitable; 3. <Vw> productive ■ Gewinn erwirtschaften <Vw> run a surplus, generate a profit ■ Gewinn erzielen 1. < Börse> move into the money; 2. < Rechnung> make a profit ■ Gewinn machen 1. < Rechnung> make a profit, make profits; 2. <Vw> run a surplus ■ Gewinne abziehen <Vw> milk profits infrml ■ Gewinne einheimsen infrml < Geschäft> rake in profits infrml ■ Gewinne erzielen < Börse> make gains, make a profit ■ Gewinne übertrafen die Vorhersagen im ersten Quartal < Finanz> profits surpassed forecasts in the first quarter* * *Gewinn
profit, gain, gainings, getting, increment, cleanup (US sl.), (Einkünfte) emolument, spoil, (Erfolg) benefit, (Ertrag) receipts, proceeds, return, yield, produce, avails (US), (Ertrag aus Grund und Boden) issue, (gute Gelegenheit) catch, bargain, market, (aus Gewerbebetrieb) profit, earnings, gain, (Gewinnspanne) [profit] margin, (Kursgewinn) increase, advance, gains, (Nutzen) advantage, account, fruit, (Spekulation) gain, (Überschuss) surplus;
• auf Gewinn gerichtet with a view to profit, for pecuniary benefit, profitmaking, commercial;
• nicht auf Gewinn gerichtet non-commercial, non-profit[-making];
• auf gemeinschaftlichen Gewinn und Verlust gerichtet on joint profit and loss;
• mit Gewinn at a profit, profitably;
• ohne Gewinn profitless, unprofitable;
• abgeführter Gewinn amount surrendered;
• an konzernfremde Gesellschaften abgeführter Gewinn (Bilanz) mandatory profit distributions under agreement;
• an Händler abgegebener Gewinn pass-over profit (US);
• abgezweigter Gewinn profit set aside;
• abrechnungspflichtiger Gewinn profit subject to accounting;
• im Rechnungsabschnitt angefallener Gewinn accounting profit;
• im Geschäft wieder angelegter Gewinn retained earnings (US), earnings ploughed (Br.) (plowed, US) back;
• angemessener Gewinn fair return (profit), reasonable return;
• angesammelte Gewinne accumulated profits;
• rapid ansteigende Gewinne soaring profits;
• auffallende Gewinne striking gains;
• auf die Abteilungen aufgeschlüsselter Gewinn departmental profit;
• ausgeschüttete Gewinne distributed profits;
• nicht ausgeschüttete Gewinne undivided (unappropriated, US) profits, retained earnings (US);
• noch nicht ausgeschüttete Gewinne accumulated profits;
• ausgewiesener Gewinn reported profit;
• ausgezahlter Gewinn (Versicherung) bonus in cash;
• ausschüttungsfähiger Gewinn distributable earnings, unappropriated earned surplus (US);
• außerordentliche Gewinne non-recurring profits;
• beachtlicher Gewinn substantial gain;
• steuerlich bereinigter (berichtigter) Gewinn adjusted profit;
• auf Neubewertung beruhender Gewinn appreciated surplus;
• besteuerungsfähiger Gewinn taxable gain;
• betriebsbedingter Gewinn operating profit;
• betrügerische Gewinne fraudulent gains;
• buchmäßiger Gewinn book profit;
• dicker Gewinn fat profit;
• echter Gewinn actual profit;
• ehrliche Gewinne honest profits;
• einbehaltene Gewinne retained earnings (US);
• einmaliger Gewinn banner profit;
• einmalige Gewinne one-time (banner) gains, banner profits;
• entgangener Gewinn ceasing (lost) profit, ceasing gain;
• nicht entnommener Gewinn retained income (earnings, profit) (US), unwithdrawn (non-drawn, undistributed, paid-in, US) profit, profit ploughed (plowed, US) back;
• im Liquidationszeitraum entstandene Gewinne profits arising during a winding-up;
• ergaunerter Gewinn plunder (sl.);
• erhebliche Gewinne (Börse) substantial gain;
• erhoffter Gewinn anticipated profit;
• erwarteter (zu erwartender) Gewinn prospective (anticipated) profit, lucrative interest;
• aus Arbeit zu erwirtschaftender Gewinn profit derivable from work;
• erzielter Gewinn realized (secured) profit, profit made;
• beim Autoverkauf erzielter Gewinn profit on sale of a motor car;
• an der Börse erzielte Gewinne profits on exchange;
• durch Fremdkapitaleinsatz erzielter Gewinn return earned with use of borrowed funds;
• leicht erzielter Gewinn (Börse) velvet (US);
• im ersten Quartal erzielter Gewinn first-quarter profit;
• tatsächlich erzielter Gewinn actual profit;
• in Übersee erzielte Gewinne overseas gains;
• eventueller Gewinn contingent profit;
• früherer Gewinn past earnings;
• gelegentliche Gewinne casual profits;
• geringer Gewinn small profit;
• gewerblicher Gewinn operating (industrial, commercial) profit;
• glänzende Gewinne booming profits;
• glatter Gewinn clear profit;
• unerwartet hoher Gewinn bonanza (US);
• imaginärer Gewinn expected profit;
• inflationsbedingter Gewinn inflation-generated profit;
• zur Ausschüttung kommender Gewinn distributable profit;
• körperschaftssteuerpflichtige Gewinne profits chargeable to corporation tax;
• laufender Gewinn current earnings;
• mäßiger Gewinn light (slight) profit;
• mitgenommener Gewinn realized profit;
• müheloser Gewinn easy profit;
• optimaler Gewinn optimum profit;
• realisierter Gewinn realized profit (revenue);
• nicht realisierter Gewinn unrealized profit;
• noch nicht realisierter Gewinn contingent (paper, US) profit;
• unrealisierter rechnerischer Gewinn paper profit;
• reiner Gewinn net profit (avails, US);
• rückständige Gewinne back profits;
• schwindende Gewinne shrivel(l)ing profits;
• sicherer Gewinn certain percentage;
• stattlicher Gewinn handsome profit;
• für die Aktionäre zur Verfügung stehender Gewinn profit attributable to shareholders (Br.) (stockholders, US);
• stehen gebliebener Gewinn jackpot, profit left;
• stehen gelassener Gewinn retained (US) (unrealized, left) profit, retained income (US), profit ploughed (Br.) (plowed, US) back;
• zur Ausschüttung zur Verfügung stehender Gewinn distributable earnings, unappropriated earned surplus (US);
• steigender Gewinn growing profit;
• steuerpflichtiger Gewinn attributable profit before taxation, taxable (chargeable, assessable) profit, chargeable gain;
• tatsächlicher Gewinn actual profit;
• thesaurierter Gewinn accumulated (unappropriated, US) profit, profit retained (US), retained earnings (profit, surplus, US, income), accumulated earnings;
• überschießender (überschüssiger) Gewinn excess profit, surplus income (profit);
• unausgeschütteter Gewinn undistributed (undivided) profits, retained earnings;
• unerlaubte Gewinne illicit profits;
• unerwarteter Gewinn windfall profit;
• unlautere Gewinne sordid gains;
• unrealisierte Gewinne paper profits;
• unrechtmäßiger Gewinn illegal profit;
• der Steuerpflicht unterliegende Gewinne profits brought within the charge of tax, chargeable gains;
• der Körperschaftssteuer unterworfene Gewinne profits chargeable to corporation tax;
• unverteilter Gewinn unappropriated [earned, US] surplus, undistributed (non-distributed) net profit (Br.), undivided profit;
• veranlagungspflichtiger Gewinn chargeable gain, profit brought within the charge of tax;
• verfügbarer Gewinn available profit;
• für die Dividendenausschüttung verfügbarer Gewinn unappropriated profit (US), unappropriated earned surplus (US);
• nach Rückstellung auf Rücklagekonto verfügbarer Gewinn net surplus (US);
• verkürzter Gewinn shave-off profit;
• versteckter Gewinn hidden (secret) profit;
• zu versteuernder Gewinn taxable profit (earnings);
• dieses Jahr zu versteuernder Gewinn gain taxable this year;
• versteuerter Gewinn taxed profit, profit after tax;
• verteilbarer Gewinn available profit;
• zu verteilender Gewinn distributable earnings;
• verteilter Gewinn appropriated surplus;
• nicht verteilter (verwertbarer) Gewinn accumulated profit, unappropriated [earned, US] surplus, surplus earnings (US);
• nicht verwendete Gewinne unapplied profits;
• vorgetragener Gewinn profit carried forward;
• vorweggenommener Gewinn anticipated bonus, deferred profit;
• wesentliche Gewinne material gains;
• den Rücklagen zugewiesene (zugeführte) Gewinne (Bilanz) appropriated earnings (US), earned surplus (US), profit retained and added to reserve;
• gesetzlich zugerechneter Gewinn profit appendant;
• vertraglich zugerechneter Gewinn profit appurtenant;
• zurechenbarer Gewinn (Einkommensteuer) attributable profit;
• zusätzlicher Gewinn extra profit;
• nicht zweckgebundener Gewinn available (disposable) surplus;
• einbehaltene Gewinne und Abschreibungen retained cashflow;
• Gewinne nach Abzug von Steuern after-tax earnings (profit);
• Gewinn vor Abzug von Steuern pretax profit (earnings), earnings (profit) before tax;
• Gewinn je Aktie earnings per share (stock, US);
• Gewinn vor Berücksichtigung der Steuern pretax profit;
• Gewinn aus Beteiligungen investment profit, profit due from participation;
• Gewinn aus Buchwerterhöhungen appreciated surplus, surplus of appreciation;
• Gewinn aus Devisengeschäften gain from exchange operations;
• Gewinn vor Fusionierung profit prior to consolidation;
• Gewinne im Geschäftsjahr (Versicherung) underwriting (insurance) profits;
• Gewinne aus einem nicht genehmigten Gewerbe unlawful profits;
• Gewinn aus Gewerbebetrieb business profit;
• Gewinn aus der Hauptbetriebstätigkeit operating profit;
• Gewinn bei Kalkulation zu Marktpreisen nach Abzug fälliger Steuern current cost profit after deducting taxation payable;
• Gewinn aus Kapitalanlagen income from capital investment;
• Gewinn je Kapitaleinheit profitability ratio (US);
• Gewinne aus Monopolen (Bilanz) profits from patents and secret processes (Br.), monopoly profits (US);
• Gewinn aus Neubewertung reappraisal surplus;
• Gewinn aus Prägung von Scheidemünzen minor coinage profit fund (US);
• Gewinn nach Steuern profit after taxes;
• kleine Gewinne, große Umsätze small profits, quick returns;
• Gewinn aus Veräußerungen sales profit;
• Gewinne aus dem Verkauf von Anlagegütern profits on the sale of fixed assets;
• Gewinn und Verlust profit and loss account, losings and winnings;
• Gewinn vor Vornahme von Abschreibungen profit before depreciation;
• Gewinn nach Vortrag (Bilanz) profit balance;
• Gewinne aus Wertpapieranlagen income from securities, investment income;
• Gewinn abwerfend paying, remunerative;
• Gewinn bringend profitable, gainful, lucrative, profit-producing (-making), remunerative, revenue- (profit-) earning, pay[ing], payable, advantageous;
• Gewinn abführen to surrender a profit;
• seinen Gewinn vom Wettbüro abholen to collect one’s winnings from the betting shop;
• mit Gewinn abschließen to show a profit;
• Transaktion mit Gewinn abschließen to make a profit out of a transaction;
• Gewinne abschöpfen to siphon off (cream away) profits;
• Gewinn abwerfen to leave (bring in, render, yield, return) profit, to leave a margin, to be profitable, to pay;
• angemessenen Gewinn abwerfen to yield a fair profit, to bring an adequate return;
• Gewinne aktivieren to capitalize profits;
• Gewinn bringend anlegen to invest advantageously (one’s money to good account);
• mit Gewinn arbeiten to operate (run) at a profit, to operate in the black (coll.), to be on a profitable basis, to work with good result;
• wieder mit Gewinn arbeiten to be back in the black (US coll.);
• Gewinne aufschlüsseln (verhältnismäßig aufteilen, anteilmäßig aufteilen) to prorate profits (US);
• Gewinn untereinander aufteilen to split the profit;
• Gewinn aufweisen to show profit;
• keinerlei Gewinne aufweisen to show a nil balance on its profits;
• seine Gewinne aufzehren to eat up (improve away) one’s profits;
• Gewinn und Verlust durchschnittlich ausgleichen to give and take, to average;
• Gewinn ausschütten to distribute a surplus, to divide profits;
• Gewinne nachteilig beeinflussen to hurt profits;
• Gewinn beschneiden to trim profits;
• j. am Gewinn beteiligen to give s. o. a share in the profits;
• mit Gewinn betreiben to be on a profitable basis, to operate profitably, to be in the black (US coll.);
• Bergwerk mit Gewinn betreiben to work a mine at a profit;
• Gewinn [ein]bringen to be profitable, to show profit, to pay, to bring in, to [yield a handsome] profit;
• Gewinne einkalkulieren to compute profits;
• Gewinn einstreichen to reap a profit, to sweep the board;
• gewaltige Gewinne einstreichen to make huge profits;
• unberechtigten Gewinn einstreichen to pocket a profit;
• unerlaubte Gewinne einstreichen to make illicit profits;
• Gewinn entnehmen to draw the profits;
• Gewinn nicht entnehmen und im Geschäft wieder anlegen to plough (plow, US) back earnings into business;
• Gewinn ermitteln to determine profit;
• Gewinn erzielen to realize (operate at, make, secure, draw) a profit, to come out of the red (US coll.);
• angemessenen Gewinn erzielen to turn a healthy profit;
• anständige Gewinne erzielen to make fair profits;
• 10 Pfund Gewinn erzielen to be ten pounds to the good;
• Gewinn feststellen to ascertain (determine) the profit;
• Anteil am Gewinn haben to have a share in the profit;
• reinen Gewinn ergeben haben to have netted;
• bisher noch keinen Gewinn gemacht haben to have produced zero profit to date;
• seine Gewinne niedrig halten to hold down profits;
• mit einem Gewinn herauskommen (Lotterie) to win a prize;
• Gewinne hochschrauben to kick up earnings;
• Gewinn kassieren to lock in the profit;
• dicke Gewinne kassieren to mop profits;
• lukrative Gewinne buchungstechnisch in Steueroasen anfallen lassen to book most of one’s lucrative business through tax havens;
• Gewinne machen to make profits;
• Gewinn mitnehmen to take profits, to pick up bargains;
• Gewinne realizieren (Börse) to reap (realize, take) profits, to cash in;
• mit Gewinn rechnen to look to profit;
• Gewinne scheffeln to rake in profits;
• am Gewinn beteiligt sein to have an interest in the profits, to share in profits;
• ganzen Gewinn aufs Spiel setzen to play on the velvet (US);
• Gewinn teilen to share gains, to pool profits, to cut (US sl.);
• am Gewinn teilnehmen to partake of the profits;
• Gewinn thesaurieren to retain the profit;
• Gewinn und Verlust zu gleichen Teilen tragen to go shares;
• Gewinne transferieren to repatriate (remit) profits;
• sich von jem. ohne Gewinn und Verlust trennen to break even with s. o.;
• mit Gewinn verkaufen to sell to advantage (at a profit), (Wertpapiere) to sell at a premium;
• Gewinn verrechnen to appropriate profits;
• mit späteren Gewinnen verrechnen to carry forward long-term losses (US);
• Gewinn mit einem Verlust verrechnen to set off a gain against a loss;
• Gewinne verschleiern to conceal profits;
• Gewinn verteilen to divide (distribute) the profits (proceeds);
• Gewinn unter die Angestellten verteilen to allocate the profit among the employees;
• thesaurierte Gewinne für Investitionen verwenden to retain profits for expansion;
• Gewinne verzeichnen to post profits, to post (record) gains;
• kleine Gewinne verzeichnen to register (show) small gains;
• große Gewinne vorweisen to exhibit large profits;
• mit einem Gewinn winken to hold forth hopes of profit;
• Gewinn mit etw. erzielen wollen to do s. th. for profit;
• schnell Gewinn machen wollen to be out for quick killing (fam.);
• großen Gewinn zeitigen to result in a large profit;
• Gewinn ziehen aus to take advantage of, to benefit from;
• einen großen Gewinn aus etw. ziehen to thrive on s. th.;
• Gewinn aus einem Geschäft ziehen to make a profit on a transaction;
• keinen bedeutenden Gewinn aus etw. ziehen to extract no unusual profit from s. th.;
• Gewinne steuerlich zurechnen to allocate (attribute) profits;
• Gewinnabfall profit drop, skid in profits;
• Gewinnabführung surrender of profits, profit transfer;
• Gewinnabführungssteuer excess-profits tax (US);
• Gewinnabführungsvertrag surrender-of-profits agreement;
• Gewinnabnahme fall in profits. -
5 tangible
tangible ['tændʒəbəl]∎ the tangible world le monde sensible;∎ tangible proof des preuves fpl tangibles;∎ it made no tangible difference ça n'a pas changé grand-chose2 noun∎ Finance tangibles actif m corporel, valeurs fpl matérielles►► Finance tangible assets actif m corporel, valeurs fpl matérielles;Finance tangible fixed assets immobilisations fpl corporelles -
6 impairment of value
учет обесценение [уменьшение стоимости\] (актива)a loss due to the impairment of value of certain assets — убыток вследствие обесценения некоторых активов
The car suffered substantial impairment of value by reason of the defects. — Автомобиль сильно обесценился из-за наличия дефектов [брака\].
See:б) (убыток, возникающий из-за постоянного уменьшения стоимости актива и из-за неспособности возместить его балансовую стоимость; сумма убытка записывается по дебету счета убытков и по кредиту актива баланса)The generated net earnings are $5.9 million, prior to recording an impairment of value. — Чистый доход составил 5.9 млн. долл., до [без\] учета обесценения активов.
See: -
7 claim
kleim 1. verb1) (to say that something is a fact: He claims to be the best runner in the class.) påstå, hevde2) (to demand as a right: You must claim your money back if the goods are damaged.) kreve, gjøre krav på3) (to state that one is the owner of: Does anyone claim this book?) gjøre krav på, påberope seg2. noun1) (a statement (that something is a fact): Her claim that she was the millionaire's daughter was disproved.) påstand2) ((a demand for) a payment of compensation etc: a claim for damages against her employer.) krav, fordring, forlangende3) (a demand for something which (one says) one owns or has a right to: a rightful claim to the money.) krav, det en gjør krav på•- claimantfordring--------krav--------reklamasjonIsubst. \/kleɪm\/1) krav, fordring, forlangende2) påstand3) ( forsikring) krav om skadeerstatning, forsikringskrav, erstatningskrav4) rett5) ( jus) tilgodehavende, fordring6) ( også mining claim) jordstykke (som det gjøres krav på, f.eks. til skjerp)7) forklaring: det man gjør krav påabandon a claim ( jus) frafalle et kravclaim for reimbursement ( jus) regresskravclaim in bankruptcy ( jus) konkursfordringclaims on assets ( jus) formueskravdismiss a claim ( jus) avvise et kravdrop a claim ( jus) frafalle et kravhave (many) claims on one's time ha mye å stå i med, ha det traveltlay claim to gjøre krav pålegal claim ( jus) rettskrav, lovfestet rettmake a claim for gjøre krav på, reise krav om fremsette en påstand ommake good a claim bevise gyldigheten av et kravsecured claim ( jus) pantefordringset up a claim for gjøre krav påsubstantial claim begrunnet krav, reelt kravIIverb \/kleɪm\/1) kreve, fordre, forlange, gjøre krav på2) kreve3) hevde, påstå, forsikre, påberope seg4) begjære utlevert5) ( særlig når berettiget eller fortjent) trengeclaiming race (amer.) forklaring: hesteveddeløp der hestene selges til avtalte priser etter løpetclaim to påstå seg å, påstå at, hevde at -
8 obfi|ty
adj. grad. [krwawienie, pocenie się] heavy, profuse; [plony] abundant; [zbiory] rich, abundant; [zasoby] ample, abundant; [deszcz, opady śniegu] abundant, heavy; [rosa] heavy, thick; [łzy] copious; [piana] heavy, rich; [posiłek] lavish, generous; [śniadanie] substantial; [połów] big, large; [korespondencja] voluminous, prolific; [biust, piersi] ample- obfita porcja bitej śmietany a generous helping a. serving of whipped cream- dzień obfity we wrażenia an eventful day- wizyta obfita w spotkania a visit full of a. crammed with meetings- obfite wdzięki a. kształty ample assets- kobieta obdarzona obfitymi kształtami a. kobieta obfitych kształtów a well-endowed womanThe New English-Polish, Polish-English Kościuszko foundation dictionary > obfi|ty
-
9 amount
1. n1) количество; объем2) общая сумма, итог3) бухг. основная сумма и проценты с нее
- accession compensatory amounts
- accruing amounts
- aggregate amount
- aggregate amount of capital invested
- approved amounts
- available amount
- budgeted amount
- capitalized amounts
- carrying amounts
- claim amount
- contractual amount
- dealt amount
- drawdown amount
- equivalent amount
- estimated amount
- excessive amount of goods
- face amount
- fair amount
- fractional amount
- full amount
- gross amount
- guarantee amount
- guaranteed amount
- immense amount
- insurance amount
- invoice amount
- lump-sum amount
- mandatory amount
- net amount
- nominal amount
- original amount
- outstanding amount
- overall amount
- overdue amount
- penalty amount
- principal amount
- remaining amount
- reserved amount
- residual amount
- seasonal amount
- significant amount
- specific amount of metal
- substantial amount
- tax amount
- taxable amount
- tax-free amount
- tradeable amount
- uncollected amounts
- unlimited amounts
- zero bracket amount
- amount of accrued interest
- amount of advance
- amount of allocations
- amount of balance
- amount of a bill
- amount of business
- amount of capital investments
- amount of a claim
- amount of commission
- amount of compensation
- amount of a contract
- amount of credit
- amount of currency
- amount of damages
- amount of debt
- amount of delivery
- amount of deposit
- amount of a discount
- amount of drawings
- amount of drawing under a letter of credit
- amount of earnest money
- amount of excise tax
- amount of expenses
- amount of finance
- amount of financing
- amount of floated assets
- amount of a franchise
- amount of general average
- amount of housing
- amount of indebtedness
- amount of information
- amount of a letter of credit
- amount of a licence fee
- amount of a loan
- amount of losses
- amount of money
- amount of an order
- amount of payment
- amount of recovery
- amount of reduction
- amount of remuneration
- amount of sales
- amount of sampling
- amount of subscription
- amount of stock
- amount of turnover
- amount of the value-added tax
- amount of work
- amount claimed
- amount due
- amount free of tax
- amount owed
- amount owing
- amount paid into an account
- amount payable
- amount realized
- amount receivable
- amount subject to penalty tax
- amount subject to tax
- amount written off
- amount written off as losses
- double the amount
- charge an amount to the debit of an account
- deposit an amount
- enter an amount
- index an amount for inflation
- pass an amount to the credit
- pay an amount into current account
- recover an amount
- refund an amount
- reimburse an amount
- verify the amount of earnings
- amounts differ2. vсоставлять (сумму); равнятьсяEnglish-russian dctionary of contemporary Economics > amount
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10 increase
1. n1) рост, увеличение2) прирост; надбавка
- across-the-board price increase
- across-the-board tariff increase
- actual increase
- additional increase
- annual increase
- average increase
- capital increase
- continuous increase
- cost increase
- cost-of-living increase
- dividend increase
- exorbitantincrease
- flat increase
- general price increase
- interest rate increase
- inventory increases
- limited increase
- merit increase
- natural increase
- one-off increase
- overall increase
- overall percentage increase
- pay increase
- percentage increase
- permitted increase
- population increase
- price increase
- rate increase
- rated increase
- seasonal price increase
- sharp increase
- single increase
- steady increase
- substantial increase
- tax increase
- top increase
- value-added increase
- wage increase
- weight increase
- year-over-year increase
- year-over-year quarterly increase in revenue
- increase in arrears
- increase in assets
- increase in bank lending
- increase in the bank rate
- increase in borrowing
- increase in business activity
- increase in capacity
- increase in capital investments
- increase in charges
- increase in the cost
- increase in costs
- increase in demand
- increase in deposits
- increase in the discount rate
- increase in duties
- increase in earnings
- increase in effective demand
- increase in efficiency
- increase in employment
- increase in exchange rate
- increase in expenses
- increase in global prices
- increase in imports
- increase in interest rates
- increase in inventory holdings
- increase in investments
- increase in issue
- increase in labour productivity
- increase in liabilities
- increase in manpower
- increase in the national income
- increase in nonpayments
- increase in output
- increase in pay
- increase in performance
- increase in population
- increase in prices
- increase in production
- increase in productivity
- increase in profitability
- increase in profits
- increase in the rate
- increase in rates
- increase in receipts
- increase in revenues
- increase in salary
- increase in the sale of shares
- increase in stocks
- increase in tariff
- increase in taxes
- increase in trade
- increase in traffic
- increase in turnover
- increase in value
- increase in the volume of trade
- increase in wages
- increase in the wages fund
- increase in weight
- increase in world prices
- increase of the amount of credit
- increase of banking credit
- increase of a bid
- increase of capital
- increase of capital stock
- increase of consumption
- increase of correspondent account balances
- increase of dividends
- increase of excise duties
- increase of exports
- increase of funds
- increase of hazard
- increase of imports
- increase of incomes
- increase of interest
- increase of liquid funds
- increase of money supply
- increase of premium
- increase of production capacities
- increase of purchasing power
- increase of a quota
- increase of receipts
- increase of rent
- increase of risk
- increase of salary
- increase of sales
- increase of stock
- increase of tariff rates
- increase in taxes
- increase of the tax burden
- increase of wages
- increase of yield
- absorb a price increase
- be on the increase
- get an increase in pay
- show an increase2. v1) увеличивать2) увеличиваться, возрастать
- increase the price
- increase in size
- increase in valueEnglish-russian dctionary of contemporary Economics > increase
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11 stock
n1) запас, резерв, фонд2) ассортимент (товаров)3) инвентарь, имущество4) сырье5) капитал; акционерный капитал6) амер. акция, акции7) ценные бумаги; облигации8) пай; денежный фонд9) оборотный капитал торговой фирмы 10. парк (автомобилей, вагонов)
- accounting stock
- accumulated stocks
- accumulative stocks
- active stock
- adjustable rate preferred stock
- air pocket stock
- assented stock
- authorized stock
- authorized capital stock
- bank stock
- barometer stock
- basic stock
- bearer stock
- bellweather stocks
- below par stock
- blue chip stock
- bonification stock
- bonus stock
- buffer stock
- cabinet stock
- callable preferred stock
- capital stock
- carry-over stocks
- cash stock
- certificated stocks
- certified stocks
- classified stocks
- closed stock
- closing stock
- commodity stocks
- common stock
- consignment stock
- consolidated stocks
- consumable stock
- consumed stock
- contingency stock
- control stock
- conversion stocks
- convertible stocks
- convertible loan stocks
- corporation stock
- credit stock
- cumulative stock
- cumulative preferred stock
- curb stock
- cushion stock
- cyclical stocks
- dated stock
- dead stock
- debenture stock
- defensive stock
- deferred stock
- deliverable stocks
- diluted stock
- distributed stocks
- distributing stock
- distribution stock
- dividend-paying stock
- dollar stock
- donated stock
- emergency stock
- equity stock
- excess stock
- excessive stock
- exhausted stock
- existing stocks
- extra stock
- factory stock
- fancy stocks
- farm stock
- feed stock
- final stock
- finished stock
- firm stock
- fixed capital stock
- floating stock
- fluctuation stock
- food stocks
- foreign stock
- founders' stock
- free stock
- fully paid-up stock
- general stock
- gilt-edged stock
- glamour stock
- go-go stock
- gold stock
- gold reserve stock
- government stocks
- gross stock
- growth stock
- guaranteed stock
- half stock
- hauling stock
- heavy stock
- high-flying stocks
- high technology stocks
- high-yielding stocks
- hot stocks
- inactive stock
- incoming stocks
- industrial stock
- initial stock
- inscribed stock
- insurance companies' stock
- intangible capital stock
- international stocks
- interprocess stock
- investment stock
- irredeemable stock
- issued stock
- joint stock
- junior stock
- landed stocks
- large stock
- legended stock
- letter stock
- leveraged stock
- limited-life preferred stock
- listed stock
- loan stock
- loaned stock
- long stock
- low stocks
- low-par stock
- major stocks
- management stock
- mining stock
- model stock
- monetary stock
- money stock
- municipal stock
- national stocks
- nationalization stock
- newly created stock
- newly issued stock
- nonassented stock
- nonclearing-house stock
- noncumulative stock
- noncumulative preferred stock
- nondistributed stocks
- nonparticipating preferred stock
- nonvoting stock
- no-par stock
- no-par value stock
- old stocks
- open stock
- opening stock
- option stocks
- ordinary stock
- original stock
- outstanding stock
- over-norm stocks
- over-the-counter stock
- paid-up stock
- participating preferred stock
- partly paid stock
- part-paid stock
- par-value stock
- penny stock
- performance stock
- permanent stock
- physical stock
- planned stock
- pool stock
- potential stock
- preference stock
- preferred stock
- preferred ordinary stock
- preferred redeemable stock
- prior preferred stock
- privatization stock
- promoters' protection stock
- protective stock
- public stocks
- quarter stock
- railroad stock
- registered stock
- remaining stocks
- remnant stock
- reserve stock
- residual stock
- residue stock
- restricted stock
- retailers' stock
- rolling stock
- safety stock
- security stocks
- select blue chip stocks
- semiprocessed stock
- shelf stocks
- silver stock
- slow-moving stock
- small stocks
- speculative stock
- standard stocks
- standard inventory stock
- stapled stock
- strategic stock
- street-name stock
- subscribed capital stock
- substantial stocks
- surplus stock
- take-over stock
- tangible capital stock
- tap stocks
- total stock
- trading stock
- transferable stock
- transit stock
- Treasury stocks
- treasury stock
- trust stocks
- uncertified stock
- undated stocks
- underlying stock
- underpriced privatization stock
- undervalued stock
- unissued stock
- unlisted stock
- unregistered stock
- unregulated stock
- unsalable stock
- unsecured stock
- unsecured loan stock
- unvalued stock
- value stocks
- vast stocks
- volatile stock
- voting stock
- watered stock
- working stock
- world food stock
- stock in the bank
- stocks in the till
- stock in transit
- stock of bills of exchange
- stock of capital goods
- stock of commodities
- stock of equipment
- stock of gold
- stock of goods
- stock of material
- stock of merchandise
- stock of orders
- stock of products
- stock of raw materials
- stock of spare parts
- stock of tangible assets
- stock of wealth
- stock on hand
- stock on order
- stocks with an arbitrary low value
- stocks with low multiples
- from stock
- absorb stocks
- acquire stock
- accumulate stocks
- alienate stocks
- allot stocks
- bear the stocks
- be in stock
- be long of stock
- be out of stock
- bond a stock
- breed stock
- build up stocks
- carry in stock
- clear the stocks
- deplete stocks
- dispose of stocks
- draw on stocks
- float stocks
- have stocks
- have in stock
- hold a stock
- hold in stock
- increase the capital stock
- issue stocks
- keep a stock
- keep goods in stock
- keep stocks in trust
- lay in stock
- order from stock
- pay off stocks
- raise stock
- recall stocks
- renew stocks
- replenish stocks
- run down stocks
- sell from stock
- speculate in stocks and shares
- split stocks
- subscribe for stocks
- supply from stock
- surrender the stocks
- take stock
- take in stock
- tout the stock
- trade stocks
- water down the stock
- withdraw stocks -
12 real
1. n филос. действительность2. n нечто реальное, конкретное, вещественное; предмет, вещьreal loss — реальный, фактический ущерб
3. a действительный, реальный; действительно существующийa real oasis, not a mirage — это настоящий оазис, а не мираж
type real — тип "реальное"
4. a настоящий, натуральный5. a настоящий, истинный, подлинный6. a эмоц. -усил. сущий, отъявленный7. a неподдельный, непритворный8. a простой, искренний9. a эк. реальный10. a юр. эк. недвижимыйreal estate — недвижимое имущество, недвижимость
11. a филос. действительно существующий; реальный12. a филос. существенный, относящийся к сущностиreal law — совокупность правовых норм, относящихся к недвижимости
13. a филос. истинный, абсолютныйreal beauty — истинная красота, идеал красоты
14. a филос. самосуществующий15. a филос. юр. вещный16. a филос. мат. вещественный; действительныйreal address — реальный адрес; действительный адрес
17. adv прост. преим. амер. эмоц. -усил. очень, крайне, чрезвычайно18. n ист. реалСинонимический ряд:1. authentic (adj.) authentic; blown-in-the-bottle; bona fide; good; indubitable; original; pukka; questionless; right; simon-pure; sure-enough; undoubted; undubitable; unquestionable; veritable; very2. genuine (adj.) actual; factual; genuine; heartfelt; heart-whole; hearty; honest; indisputable; sincere; solid; true; unaffected; undeniable; undesigning; undissembled; unfabled; unfeigned; valid; veridical3. material (adj.) concrete; corporal; existent; incarnate; material; palpable; physical; substantial; substantive; tangibleАнтонимический ряд:assumed; counterfeit; deceptive; erroneous; fake; fallacious; false; fancied; fantastic; feigned; fictitious; fraudulent; hypothetical; imitation; insincere; intangible -
13 tangible
1. n осязаемый факт, реальностьfighting hunger and disease is a tangible that every can understand — борьба с голодом и болезнями — реальность, доступная пониманию каждого
2. n материальные ценности, материальное имущество; осязаемые благаtangible services — вещественные; материальные услуги
3. a доступный осязанию, осязаемый4. a осязаемый, ощутимый, материальный, реальный, вещественный5. a ощутимый, ощутительный; осязаемый, осязательный; реальный, ясный6. a поддающийся оценке; вещественный, материальныйСинонимический ряд:1. perceptible (adj.) actual; appreciable; certain; detectable; discernible; evident; genuine; in evidence; manifest; observable; obvious; perceptible; plain2. touchable (adj.) concrete; corporeal; gross; material; objective; palpable; phenomenal; physical; real; sensible; substantial; substantive; tactile; touchableАнтонимический ряд:elusive; intangible -
14 estate
Fin1. a substantial area of land that normally includes a large house2. a deceased person’s net assets
См. также в других словарях:
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