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Zsuzsanna Lőrincz

Hungary

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Zsuzsanna’s Selected Translation Work

Terms and text shown below represent Zsuzsanna’s contributions to TermWiki.com, a free terminology website and knowledge resource for the translation community.

English (EN)probation officer

official who supervises convicts who are released on probation

Hungarian (HU)pártfogó felügyelő

official who supervises convicts who are released on probation

Legal services; General law

English (EN)yield on invested assets

Annual net investment income after expenses, divided by the mean of cash and net invested assets. This ratio measures the average return on a company's invested assets. This ratio is before capital gains/losses and income taxes.

Hungarian (HU)befektetett eszközök hozama

Annual net investment income after expenses, divided by the mean of cash and net invested assets. This ratio measures the average return on a company's invested assets. This ratio is before capital gains/losses and income taxes.

Insurance; Life insurance

English (EN)free cash flows

Cash not required for operations or for reinvestment. Often defined as earnings before interest (often obtained from the operating income line on the income statement) less capital expenditures less the change in working capital.

Hungarian (HU)szabad cah flow; szabadon rendelkezésre álló pénzáramlás

Cash not required for operations or for reinvestment. Often defined as earnings before interest (often obtained from the operating income line on the income statement) less capital expenditures less the change in working capital.

Financial services; General Finance

English (EN)solvency

Unlike insolvency, wherein a person or entity is in unable to pay off the debts, solvency describes the status of a person or entity, who has enough assets to pay off the debts or liabilities.

Hungarian (HU)fizetőképesség

Unlike insolvency, wherein a person or entity is in unable to pay off the debts, solvency describes the status of a person or entity, who has enough assets to pay off the debts or liabilities.

Law; General law

English (EN)cash against documents (CAD)

Method of payment for goods in which documents transferring title are given the buyer upon payment of cash to an intermediary acting for the seller, usually a commission house.

Hungarian (HU)készpénzfizetés okmányok ellenében; CAD

Method of payment for goods in which documents transferring title are given the buyer upon payment of cash to an intermediary acting for the seller, usually a commission house.

Transportation; Shipping

English (EN)boycott

The term originated in 1880 when an Irish landowner, Captain Charles Boycott, was denied all services. Today the expression means collective pressure on employers by refusal to buy their goods or services.

Hungarian (HU)bojkott

The term originated in 1880 when an Irish landowner, Captain Charles Boycott, was denied all services. Today the expression means collective pressure on employers by refusal to buy their goods or services.

Labor; Labor relations

English (EN)state trading enterprises (STES)

STEs are enterprises authorized to engage in trade (exporting and/or importing) that are owned, sanctioned, or otherwise supported by government. STEs are legitimate trading entities and are subject to GATT rules. Examples include the Canadian Wheat Board, ...

Hungarian (HU)állami kereskedelmi társaságok

STEs are enterprises authorized to engage in trade (exporting and/or importing) that are owned, sanctioned, or otherwise supported by government. STEs are legitimate trading entities and are subject to GATT rules. Examples include the Canadian Wheat Board, ...

Agriculture; Agricultural programs & laws

English (EN)tax avoidance

Doing everything possible within the law to reduce your tax bill. Learned Hand, an American judge, once said: “There is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible … nobody owes any public duty to pay more than the law ...

Hungarian (HU)adókikerülés; az adófizetés kikerülése

Doing everything possible within the law to reduce your tax bill. Learned Hand, an American judge, once said: “There is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible … nobody owes any public duty to pay more than the law ...

Economy; Economics

English (EN)activity based management (ABM)

A management strategy used in Efficient Consumer Response (ECR), based on principles of activity based costing. See activity based costing; Efficient Consumer Response.

Hungarian (HU)tevékenységalapú menedzsment

A management strategy used in Efficient Consumer Response (ECR), based on principles of activity based costing. See activity based costing; Efficient Consumer Response.

Retail; Supermarkets

English (EN)preliminary prospectus

Otherwise referred to as "red herrings", the preliminary prospectus is the first document released by the underwriter of a new issue to prospective purchasers during the cooling-off period. This red herring includes information about the company and their ...

Hungarian (HU)bevezetési prospektus

Otherwise referred to as "red herrings", the preliminary prospectus is the first document released by the underwriter of a new issue to prospective purchasers during the cooling-off period. This red herring includes information about the company and their ...

Financial services; Funds