hlavní účetní

1. Another example was Charles Robertson, chief accountant in charge of taxation at the Guardian Royal Exchange Assurance Company, who had reported some unusual transactions to the Inland Revenue for which the company had to pay £1.6 million in back taxes. (BNCI)

2. I have another important foreign call coming through in a few minutes, so, if you'll excuse me, I'll hand you over to the Chief Accountant now."(BNCI)

3.  John Tame, chief accountant for the Cancer Relief Macmillan Fund, which was awarded first prize in Category 1 (best report and accounts from a charity with income over £1m), explains: `;We've entered for many years. (BNCI)

nabídka na převzetí firmy (odkoupení většiny akcií)

1. The company made a takeover bid for a rival firm.(Cambridge Advanced Learner's Dictionary)

2. Steve Morgan has launched a formal takeover bid for Liverpool, according to BBC Radio Merseyside.The multi-millionaire building magnate has been a vocal critic of Liverpool's chairman and majority shareholder David Moores.(WebCorp)

3. Internet search leader Google has rejected a takeover bid from Microsoft in favour of selling its shares directly to the public, The New York Times has reported.(WebCorp)

generální ředitel

1. There's a board of five directors, but she is the Managing Director.(Cambridge Advanced Learner's Dictionary)

2. Even though this case dealt with a managing director who was clearly in a fiduciary position , its principles are equally applicable to other employees.(WASPS)

3.Write personal letters to both the company 's chairman and the managing director explaining your position and asking for their help.(WASPS)

invalidní důchod, nemocenské

1. There are three significant proposals in the White Paper . First , a new disability allowance will be introduced for those whose disability begins before the age of 65 . (WASPS)

2. The ultimate goal of the pressure groups is a universal disability allowance. The ultimate goal of the pressure groups is a universal disability and not related to age , income , working position or marital status .(WASPS)

3. A single mother of three , she relies on income support , child benefit and a small disability allowance for her daughter Davina , who has chronic asthma.(WASPS)

brát důchod

1. The proposed increase in the minimum age for taking retirement benefits remains at 55 with effect from 2010.  Anybody with a contractual right to draw a pension from an earlier age (no earlier than 50) may have that right honoured but only if it existed before 10 December 2003. (WebCorp)

2.  Thus, rather than appropriating funds to pay a pension to someone who is already retired or expected to retire during that year (pay-as-you-go), the state appropriates funds sufficient to ensure that it will be able to pay a pension to a current employee who will draw a pension at some time in the future (fully funded). (WebCorp)

3. President of the Metal Workers' Union Zwickel asked for a general lowering of the age when people can start to draw a pension, which would be part of the Treaty for Work.(WebCorp)

podpora v nezaměstnanosti

1. It consists of the following three components: (1) Benefits which have to be paid to the unemployed: these include unemployment benefit, supplementary benefit, housing benefit, government contributions to redundancy payments and payments to those men aged between sixty and sixty-five who no longer register as unemployed. (BNCI)

2.If you do any part-time work while on unemployment benefit and your earnings do not affect your benefit entitlement, you will still have to meet the rest of the conditions for this benefit on the remaining days. (BNCI)

3. To ask the Secretary of State for Employment what is his estimate of the number of people in the United Kingdom who are economically active, unemployed and not receiving unemployment benefit. (BNCI)

směnný kurs (valut)

1. In respond you will receive SMS message, indicating targeted currency, kind of transaction, date, the best rate of exchange and the list of currency exchangers, fulfilling the transactions by this rate, and their contact phone numbers.(WebCorp)

2. Above is a chart designed to display the cross rates of eight major world currencies. Scan across the chart to find the rate of exchange between any two of these currencies.(WebCorp)

3. When I went out there with Sandra I was told that you normally get a better rate of exchange in the country when you change travellers cheques.(WASPS)

silniční poplatek

1. Road tax is a government levy on every vehicle, which is payable in advance for a 6 or 12-month period. ... Every vehicle kept or used on a public road legally requires road tax, vehicle insurance and for vehicles over 3 years ... (WebCorp)

2. The new road tax rules mean that the keeper named on a Vehicle Registration Certificate - also known as a logbook - is legally responsible for taxing a vehicle until DVLA has been notified that it is off the road or has been sold, transferred, scrapped or exported.

3.Analysis carried out by Friends of the Earth shows people who buy gas-guzzling sports and luxury cars pay the same road tax as owners of medium-sized family saloons, despite producing vastly greater emissions of carbon dioxide, the main pollutant causing
  global warming.(WebCorp)

daň z příjmu

1. For several years now, a variety of high public officials have openly declared that the federal income tax laws are incredibly complex and need to be either substantially revised or scrapped.(WebCorp)

2. You may have to pay income tax on some of the income you receive. However everyone is allowed to have a certain amount of income without having to pay tax.     This factsheet gives information about tax rates, the main types of income that are not taxable and tax allowances.(WebCorp)

3. Refuse to pay all or part of your income tax.Though illegal, thousands of Americans are openly participating in this form of protest. You can take control of your paycheck and avoid contributing to the military.(WebCorp)

dědická daň

1. What is inheritance tax.? Inheritance tax is a type of tax you have to pay, when you die, on the assets you leave for your loved ones, like your home, stocks and shares, possessions - normally known as "your estate."(WebCorp)

2. That is a gift with regard to which he had reserved a benefit and that gift (the full value of the house) will come into charge to inheritance tax on his death.(BNCI) 

3. Gift tax is assessed on the transfer of property during the donor's lifetime and is intended to prevent the avoidance of inheritance tax.(WebCorp)

kupovat na úvěr

1. They decided to buy the car on credit.(Cambridge Learner's Dictionary)

2. If you buy on credit, keep a written record of your spending in your wallet.(WebCorp)

3.  Many people who make a good income still get into trouble financially because they buy more than they can afford, buy on credit, and fail to make payments to credit cards. (WebCorp) 

kupovat ve velkém, jako jeden celek, hromadně

1. Avoid extra packaging by buying non-perishable products in large sizes whenever possible. When you buy in bulk your money will be spent on product instead of packaging. A one-pound box uses less packaging, and therefore results in less waste, than two half-pound boxes.(WebCorp)

2. Save time and money by buying in bulk. You can buy in bulk through supermarkets, buying clubs, food cooperatives, farmer's markets, and warehouse.(WebCorp)

3. The office buys paper in bulk to keep down costs.(Cambridge Advanced Learner's Dictionary)

celní poplatek

1. Central was the requirement that internal tariff (customs duty), quota and non-tariff barriers to trade in goods should be abolished so as to create an enlarged European economic space. (BNCI)

2. We will insure you against any Customs Duty you have to pay after temporarily importing your car into any of the above countries as long as the liability arises as a direct result of a claim covered under the policy. (BNCI)

3. Imports from non- EEC countries carry a tax or customs duty.The EEc itself levies a tax on imported food which will vary according to its price.(Bonito)

daň z přidané hodnoty

1. The standard rate of income tax was lowered to 30 per cent,whereas the raising of value added tax and other indirect taxes switched tax policy to focus on expenditure.(Bonito)

2. The savings included a proposed two-year wage freeze, an increase in value added tax (VAT) to 22 per cent, and savings in the health and social affairs budget.(BNCI)

3.  Tax measures included the introduction of value added tax (VAT) on goods and services, and a reduction in the rates of personal income tax --; part of the reforms in the taxation system agreed with the IMF.(BNCI)

běžný účet

1. Probably the first contact between you and a bank is when you open a current account. That is only the beginning . Your bank is able to offer a comprehensive range of products and services to meet all your finance related needs .(WASPS)

2. The easy way to pay your premiums is monthly by direct debit through your Bank current account or some types of Building Society account. (BNCI)

3. There is a current account aimed at businesses with regular international transactions that offers normal current account facilities including overdrafts, regular statements and chequebooks.(BNCI)