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1 wartime aircraft activity reporting (system)
WAAR, wartime aircraft activity reporting (system)English-Russian dictionary of planing, cross-planing and slotting machines > wartime aircraft activity reporting (system)
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2 ARS
1) Компьютерная техника: Amateur Radio Society, Attend Read Skip, amateur radio station2) Медицина: acute rhinosinusitis (острый риносинусит (ОРС))3) Военный термин: Action Request System, Advanced Recovery System, Aerial Reconnaissance and Surveillance, Air Radio System, Airborne Receiver System, American Rocket Society, Army Radio School, Army Recreation Service, Army Relief Society, Army Reserve Sustainment, Army radio station, Artillery Rocket System, Automated Response System, Salvage and Rescue Ship, active radar seeker, advanced reconnaissance system, advanced record system, advanced rescue system, aerial reconnaissance and security, airborne ranging system, airborne relay squadron, aircraft repair section, airship, rigid, scouting, alert readiness status, area resupply, attack radar set, automatic reference system, awaiting repair storage4) Техника: Agricultural Research Station, active repeater satellite, acute radiation syndrome, advance record system, air return system, alpha-ray spectrometer, amplified response spectrum, auto restart, automatic recording spectrometer5) Юридический термин: Arizona Revised Statute, Arizona Revised Statutes6) Автомобильный термин: automatic restraint system7) Музыка: American Recorder Society9) Телекоммуникации: attended repeater station, ОУП, обслуживаемый усилительный пункт10) Сокращение: Action Request System (DISN), Acute radiation sickness, Address Recognition System (2002), Advanced Reconnaissance Satellite, Advanced Rocket System, Aerial Radiac System, Air Refuelling Squadron, Air Reinforcement Squadron, Air Rescue Service (USAF), Air Rescue Squadron, Argentine Peso, Attack Radar Set (USA), Automatic Recovery System, Automatic Reporting System, Salvage Ship (Heavy Lift; D), arsine, asbestos roof shingles, aircraft radio sight, auction-rate security, Alliance for the Re-Liberation of Somalia11) Университет: Academic Resource System12) Физиология: Acute Retroviral Syndrome, Atypical Rheumatic Syndrome13) Электроника: Angle-resolved scattering14) Нефть: automatic residual statics15) Иммунология: AIDS-related syndrome16) Транспорт: Active Roll Stabilization, Adjustable Rate Suspension, Average Rectified Slope17) Воздухоплавание: Air Rescue Service18) Фирменный знак: Aon Risk Services19) Экология: Agricultural Research Service20) Валютные операции: аргентинское песо (Argentinian peso)21) Сетевые технологии: automatic route selection, автоматический выбор маршрута22) Автоматика: analog recording system, automatic retrieval system23) Химическое оружие: Acquisition Reporting Support, acoustic resonance spectroscopy24) Безопасность: Autonomously Replicating Sequence25) Расширение файла: Activity Reporting System (Unisys)26) Логистика: хранение предметов, подлежащих ремонту27) Фармация: Analytical Reference Standard28) Должность: Awards And Recognition Specialists29) Чат: Alt Religion Scientology -
3 ars
1) Компьютерная техника: Amateur Radio Society, Attend Read Skip, amateur radio station2) Медицина: acute rhinosinusitis (острый риносинусит (ОРС))3) Военный термин: Action Request System, Advanced Recovery System, Aerial Reconnaissance and Surveillance, Air Radio System, Airborne Receiver System, American Rocket Society, Army Radio School, Army Recreation Service, Army Relief Society, Army Reserve Sustainment, Army radio station, Artillery Rocket System, Automated Response System, Salvage and Rescue Ship, active radar seeker, advanced reconnaissance system, advanced record system, advanced rescue system, aerial reconnaissance and security, airborne ranging system, airborne relay squadron, aircraft repair section, airship, rigid, scouting, alert readiness status, area resupply, attack radar set, automatic reference system, awaiting repair storage4) Техника: Agricultural Research Station, active repeater satellite, acute radiation syndrome, advance record system, air return system, alpha-ray spectrometer, amplified response spectrum, auto restart, automatic recording spectrometer5) Юридический термин: Arizona Revised Statute, Arizona Revised Statutes6) Автомобильный термин: automatic restraint system7) Музыка: American Recorder Society9) Телекоммуникации: attended repeater station, ОУП, обслуживаемый усилительный пункт10) Сокращение: Action Request System (DISN), Acute radiation sickness, Address Recognition System (2002), Advanced Reconnaissance Satellite, Advanced Rocket System, Aerial Radiac System, Air Refuelling Squadron, Air Reinforcement Squadron, Air Rescue Service (USAF), Air Rescue Squadron, Argentine Peso, Attack Radar Set (USA), Automatic Recovery System, Automatic Reporting System, Salvage Ship (Heavy Lift; D), arsine, asbestos roof shingles, aircraft radio sight, auction-rate security, Alliance for the Re-Liberation of Somalia11) Университет: Academic Resource System12) Физиология: Acute Retroviral Syndrome, Atypical Rheumatic Syndrome13) Электроника: Angle-resolved scattering14) Нефть: automatic residual statics15) Иммунология: AIDS-related syndrome16) Транспорт: Active Roll Stabilization, Adjustable Rate Suspension, Average Rectified Slope17) Воздухоплавание: Air Rescue Service18) Фирменный знак: Aon Risk Services19) Экология: Agricultural Research Service20) Валютные операции: аргентинское песо (Argentinian peso)21) Сетевые технологии: automatic route selection, автоматический выбор маршрута22) Автоматика: analog recording system, automatic retrieval system23) Химическое оружие: Acquisition Reporting Support, acoustic resonance spectroscopy24) Безопасность: Autonomously Replicating Sequence25) Расширение файла: Activity Reporting System (Unisys)26) Логистика: хранение предметов, подлежащих ремонту27) Фармация: Analytical Reference Standard28) Должность: Awards And Recognition Specialists29) Чат: Alt Religion Scientology -
4 VARS
1) Техника: vertical and azimuth reference system2) Сокращение: Vending Activity Reporting System3) Транспорт: Voice Announcement And Recording System4) Фирменный знак: Vaughn Agricultural Research Services, Ltd. -
5 Vars
1) Техника: vertical and azimuth reference system2) Сокращение: Vending Activity Reporting System3) Транспорт: Voice Announcement And Recording System4) Фирменный знак: Vaughn Agricultural Research Services, Ltd. -
6 WAAR
WAAR, wartime aircraft activity reporting (system)English-Russian dictionary of planing, cross-planing and slotting machines > WAAR
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7 MARS
1) Общая лексика: (molecular adsorbent recirculating system) система рециркуляции молекулярного адсорбента (используется в трансплантологии для поддержания функции печени при острой или молниеносной печеночной недостаточности)2) Компьютерная техника: Mains Active Restoring System3) Американизм: Mitigation And Response System4) Спорт: Muffin Andrew Rugby Start5) Военный термин: Man-hour Accounting and Reporting System, Marconi automatic relay system, Marine Accident Reporting Scheme, Marine account reconciliation service, Marine aircraft repair squadron, Marine aircraft repair station, Martin automatic reporting system, Mobile Adjustable Ramp System, Mobile Assault Rescue And Strike, Monthly Aerial Reconnaissance Summary, maintenance analysis and recording systems, marine arsenal, medium-range artillery rocket system, midair recovery system, military affiliated radio system, mobile ammunition repair section, mobile automatic reporting system, modular attack radar system, multiple aircraft raid simulation, multiple artillery rocket system6) Техника: Matra air-transportable reconnaissance system, machine retrieval system, maintenance analysis and recording system, manned astronautical research station, memory-address register storage, military amateur radio system, modular airborne radar system7) Математика: Multivariate Additive Regression Splines8) Астрономия: Mountain Astronomical Research Section9) Оптика: magnetic array system10) Сокращение: Magnetic Airborne Recording System, Magnetic Array Sensor, Magnetic Array Sensor System, Maintenance Activity Reporting and Scheduling System, Manned Aerodynamic Reusable Spaceship, Manned Astronomical Research Station, Matra road to Air transportable Reconnaissance System (France), Matrix Amplifier and Routing System, Medium Altitude Reconnaissance System (Royal Netherlands Air Force), Meteorological Automatic Reporting System, Mid-Air Recovery System (US Navy), Mid-Air Retrieval System (USAF), Military Affiliate Radio System (USA), Military Affiliate Radio System, Military Amphibious Reconnaissance System, Military Archive & Research Services (UK), Minimally Attended Radar Station, Mobile Asset Repair Station, Mobile Atlantic Range Station, Mobile Automatic Reporting Station, Mobile Autonomous Robot Software, Modular Adaptable Radar Simulator, Modular Airborne Recording System, Multi-Access Retrieval System, Multi-Aperture Radar System, Multi-spectral Agile Reconnaissance System, Multiple Accelerometer Rate Sensor (projectile), Multiple Action Raid Simulation, Multiuser Archival and Retrieval System, multiaperture reluctance switch, результирующий набор многократного действия (Multiple Active Result Set)11) Университет: Math And Reading Scholars, Mathematics Assessment Resource Service, Media And Resource Services, Medical And Related Sciences, Monitoring Action Research System, Mountain Area Research Section12) Физиология: Molecular Adsorbent Recirculating System13) Вычислительная техника: Market Analysis Research System14) Нефть: система контроля и регистрации данных о техническом обслуживании (maintenance analysis and recording system)15) Банковское дело: система разработки рыночной стратегии (Marketing Analysis Research System)16) Транспорт: Maintenance And Ramp Safety, Moving Armature Red Signal17) Фирменный знак: Meeting And Reservation Service, Milwaukee Area Radio Stations, Music And Recording Superstore, Music And Recording Superstores20) Деловая лексика: Management Administrative And Reporting System21) Глоссарий компании Сахалин Энерджи: multiple application reservoir simulator22) Инвестиции: Marketing Analysis Research System23) Сетевые технологии: Mac Address Registration System24) Медицинская техника: Motion Artifact Rejection System25) Музеи: Museum Astronomical Resource Society -
8 Mars
1) Общая лексика: (molecular adsorbent recirculating system) система рециркуляции молекулярного адсорбента (используется в трансплантологии для поддержания функции печени при острой или молниеносной печеночной недостаточности)2) Компьютерная техника: Mains Active Restoring System3) Американизм: Mitigation And Response System4) Спорт: Muffin Andrew Rugby Start5) Военный термин: Man-hour Accounting and Reporting System, Marconi automatic relay system, Marine Accident Reporting Scheme, Marine account reconciliation service, Marine aircraft repair squadron, Marine aircraft repair station, Martin automatic reporting system, Mobile Adjustable Ramp System, Mobile Assault Rescue And Strike, Monthly Aerial Reconnaissance Summary, maintenance analysis and recording systems, marine arsenal, medium-range artillery rocket system, midair recovery system, military affiliated radio system, mobile ammunition repair section, mobile automatic reporting system, modular attack radar system, multiple aircraft raid simulation, multiple artillery rocket system6) Техника: Matra air-transportable reconnaissance system, machine retrieval system, maintenance analysis and recording system, manned astronautical research station, memory-address register storage, military amateur radio system, modular airborne radar system7) Математика: Multivariate Additive Regression Splines8) Астрономия: Mountain Astronomical Research Section9) Оптика: magnetic array system10) Сокращение: Magnetic Airborne Recording System, Magnetic Array Sensor, Magnetic Array Sensor System, Maintenance Activity Reporting and Scheduling System, Manned Aerodynamic Reusable Spaceship, Manned Astronomical Research Station, Matra road to Air transportable Reconnaissance System (France), Matrix Amplifier and Routing System, Medium Altitude Reconnaissance System (Royal Netherlands Air Force), Meteorological Automatic Reporting System, Mid-Air Recovery System (US Navy), Mid-Air Retrieval System (USAF), Military Affiliate Radio System (USA), Military Affiliate Radio System, Military Amphibious Reconnaissance System, Military Archive & Research Services (UK), Minimally Attended Radar Station, Mobile Asset Repair Station, Mobile Atlantic Range Station, Mobile Automatic Reporting Station, Mobile Autonomous Robot Software, Modular Adaptable Radar Simulator, Modular Airborne Recording System, Multi-Access Retrieval System, Multi-Aperture Radar System, Multi-spectral Agile Reconnaissance System, Multiple Accelerometer Rate Sensor (projectile), Multiple Action Raid Simulation, Multiuser Archival and Retrieval System, multiaperture reluctance switch, результирующий набор многократного действия (Multiple Active Result Set)11) Университет: Math And Reading Scholars, Mathematics Assessment Resource Service, Media And Resource Services, Medical And Related Sciences, Monitoring Action Research System, Mountain Area Research Section12) Физиология: Molecular Adsorbent Recirculating System13) Вычислительная техника: Market Analysis Research System14) Нефть: система контроля и регистрации данных о техническом обслуживании (maintenance analysis and recording system)15) Банковское дело: система разработки рыночной стратегии (Marketing Analysis Research System)16) Транспорт: Maintenance And Ramp Safety, Moving Armature Red Signal17) Фирменный знак: Meeting And Reservation Service, Milwaukee Area Radio Stations, Music And Recording Superstore, Music And Recording Superstores20) Деловая лексика: Management Administrative And Reporting System21) Глоссарий компании Сахалин Энерджи: multiple application reservoir simulator22) Инвестиции: Marketing Analysis Research System23) Сетевые технологии: Mac Address Registration System24) Медицинская техника: Motion Artifact Rejection System25) Музеи: Museum Astronomical Resource Society -
9 SAR
1) Общая лексика: отчёт о подозрительной операции или деятельности (Suspicious Activity Report)2) Компьютерная техника: Search And Replace, Structure Activity Relationship3) Авиация: search and rescue4) Американизм: Sample Of Anonymized Records, Special Administrative Region5) Военный термин: Safety Assessment Report, Sea-Air Rescue, Semi Automatic Rifle, Significant Activities Report, Special Access Required, Standard Assault Rifle, safety analysis report, sales authorization request, selected acquisition report, semiannual report, semiautomatic rifle, service aptitude rating, short assault rifle, site acceptance review, spacecraft acceptance review, specific activity report, specification approval record, substitution approval request, successive accelerated replacement, support air request, synthetic aperture radar, system of array radar, systems analysis report, systems assessment review, радар с синтезированной апертурой (synthetic aperture radar), Singapore Armed Forces7) Юридический термин: Supreme Court Administrative Rules (Court Rules), выплата разницы между опционной ценой и рыночной ценой акции8) Бухгалтерия: Salvation And Revival9) Биржевой термин: stop and reverse10) Грубое выражение: Smart Arse Remarks11) Радио: Station Activity Report12) Телекоммуникации: Stock Appreciation Rights Plan, Segmentation and Reassembly (ATM)13) Сокращение: Saudi Arabian Riyal, Search and Rescue (see Personnel Recovery), Secondary Address Readers (2003 - 2004), Selected Acquisition Report (USA), Semi-Active Radar, Singapore Assault Rifle, Sons of the American Revolution, Specific Absorption Rate, Stand-Alone Radar, Strategic Area of Responsibility, Synthetic Array Radar, System Activity Report, Storage Address Register, Syrian Arab Republic, Специальный (особый) административный район (Special Administrative Region), поисково-спасательными работами14) Университет: Sexual Attitude Reassessment, Student Accounts Receivable, Student Aid Report15) Физиология: Sodium Absorption Ratio, Specific Absorbtion Rate, Stop And Reversal16) Вычислительная техника: Store Address Register (IC)17) Связь: segmentation and reassembly18) Рыбоводство: РСА, радиолокатор с синтезированной апертурой19) Банковское дело: риял Саудовской Аравии (Saudi Arab riyal)20) Биотехнология: Structure-activity relationship21) Экология: sodium adsorption ratio, скорость специфической абсорбции22) СМИ: Story And Romance23) Деловая лексика: Semi Annual Report24) Глоссарий компании Сахалин Энерджи: South Access Road25) Инвестиции: Saudi Arab riyal26) Сетевые технологии: Scalability Availability And Reliability, System Activity Reporting27) Программирование: Shift Arithmetic Right28) Капитализм: (Share Appreciation Rights) права на участие в доходах от акций (разновидность вознаграждения директоров компаний)29) Медицинская техника: сезонный аллергический ринит (Seasonal Allergic Rhinitis)30) Химическое оружие: Subject Area Review, supplied air respirator, survey and analysis report31) Молекулярная генетика: scaffold accociated region33) Расширение файла: SAR Compressed file archive, Successive Approximation Register34) Нефть и газ: staff appraisal report35) Чат: Sweet And Romantic -
10 Sar
1) Общая лексика: отчёт о подозрительной операции или деятельности (Suspicious Activity Report)2) Компьютерная техника: Search And Replace, Structure Activity Relationship3) Авиация: search and rescue4) Американизм: Sample Of Anonymized Records, Special Administrative Region5) Военный термин: Safety Assessment Report, Sea-Air Rescue, Semi Automatic Rifle, Significant Activities Report, Special Access Required, Standard Assault Rifle, safety analysis report, sales authorization request, selected acquisition report, semiannual report, semiautomatic rifle, service aptitude rating, short assault rifle, site acceptance review, spacecraft acceptance review, specific activity report, specification approval record, substitution approval request, successive accelerated replacement, support air request, synthetic aperture radar, system of array radar, systems analysis report, systems assessment review, радар с синтезированной апертурой (synthetic aperture radar), Singapore Armed Forces7) Юридический термин: Supreme Court Administrative Rules (Court Rules), выплата разницы между опционной ценой и рыночной ценой акции8) Бухгалтерия: Salvation And Revival9) Биржевой термин: stop and reverse10) Грубое выражение: Smart Arse Remarks11) Радио: Station Activity Report12) Телекоммуникации: Stock Appreciation Rights Plan, Segmentation and Reassembly (ATM)13) Сокращение: Saudi Arabian Riyal, Search and Rescue (see Personnel Recovery), Secondary Address Readers (2003 - 2004), Selected Acquisition Report (USA), Semi-Active Radar, Singapore Assault Rifle, Sons of the American Revolution, Specific Absorption Rate, Stand-Alone Radar, Strategic Area of Responsibility, Synthetic Array Radar, System Activity Report, Storage Address Register, Syrian Arab Republic, Специальный (особый) административный район (Special Administrative Region), поисково-спасательными работами14) Университет: Sexual Attitude Reassessment, Student Accounts Receivable, Student Aid Report15) Физиология: Sodium Absorption Ratio, Specific Absorbtion Rate, Stop And Reversal16) Вычислительная техника: Store Address Register (IC)17) Связь: segmentation and reassembly18) Рыбоводство: РСА, радиолокатор с синтезированной апертурой19) Банковское дело: риял Саудовской Аравии (Saudi Arab riyal)20) Биотехнология: Structure-activity relationship21) Экология: sodium adsorption ratio, скорость специфической абсорбции22) СМИ: Story And Romance23) Деловая лексика: Semi Annual Report24) Глоссарий компании Сахалин Энерджи: South Access Road25) Инвестиции: Saudi Arab riyal26) Сетевые технологии: Scalability Availability And Reliability, System Activity Reporting27) Программирование: Shift Arithmetic Right28) Капитализм: (Share Appreciation Rights) права на участие в доходах от акций (разновидность вознаграждения директоров компаний)29) Медицинская техника: сезонный аллергический ринит (Seasonal Allergic Rhinitis)30) Химическое оружие: Subject Area Review, supplied air respirator, survey and analysis report31) Молекулярная генетика: scaffold accociated region33) Расширение файла: SAR Compressed file archive, Successive Approximation Register34) Нефть и газ: staff appraisal report35) Чат: Sweet And Romantic -
11 WARS
1) Военный термин: Weekly Activity Report System, warfare analysis and research system, wide-area remote sensor, worldwide ammunition reporting system2) Техника: wide-area remote sensors3) Сокращение: Wartime Assessment & Requirement Simulation -
12 TRICARE
прогр.страх., воен., амер. "Трайкэр"* (американская государственная программа медицинского страхования военнослужащих, военных пенсионеров и членов их семей)TRICARE coverage — (страховое) покрытие по программе "Трайкэр"
TRICARE beneficiary — бенефициар программы "Трайкэр", получатель выплат [пособий\] по программе "Трайкэр"
TRICARE program — программа "Трайкэр"
See:TRICARE Prime, TRICARE Standard, TRICARE Extra, TRICARE Overseas Program, TRICARE For Life, Uniformed Services Family Health Plan, TRICARE Management Activity, TRICARE regional office, Beneficiary Counseling and Assistance Coordinator, Debt Collection Assistance Officer, Civilian Health and Medical Program of the Uniformed Services, Continued Health Care Benefit Program, Defense Enrollment Eligibility Reporting System, nonavailability statement, TRICARE Explanation of Benefits, health insurance, notice of non-coverage -
13 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.———————————————————————————————————————— -
14 SRA
1) Общая лексика: Special Recognition Award (SEIC), Solicitors Regulation Authority, Sales and Research Administration2) Компьютерная техника: Stylus Rake Angle, Symmetric Rendering Architecture, shop replaceable assembly3) Американизм: Senior Resident Agent, Separate Reporting Activity, Special Review Assessment, Superior Rights Amendment4) Военный термин: Senior Airman, Senior Airmen, Servicemen's Readjustment Act, Ship Radio Authorization, Special Repair Activity, Stock Record Account, Sub- Registration Authority, Systems Research and Applications, shop-replaceable assembly, special rules airspace, specialized repair activity, standards of readiness and availability, supplemental retirement annuities, support requirements analysis, system requirements analysis, Selected Reserve Augmentee (new program available at PSRC)5) Техника: senior resident analyst, specialized repair area, subcontract reliability administrator, submillimeter radio astronomy, sulforicinoleic acid, surveillance radar approach6) Метеорология: Seasonal Rainfall Amount7) Юридический термин: Sadistic Ritual Abuse, Satanic Ritual Abuse, Sentencing Reform Act8) Автомобильный термин: smart remote actuator9) Телекоммуникации: Seamless Rate Adaptation10) Сокращение: Selected Restricted Availability, Shop Repair Assembly, Special Repair Activities, Spin-Reference Axis, Surveillance & Reconnaissance Aircraft, System Research Aircraft, System Response Area11) Университет: Science Research Association, Special Research Announcement, Student Recreation Association12) Школьное выражение: Society Of Research Administrators13) Вычислительная техника: Spring Research Association (UK)14) Нефть: system requirement allocation, конструкция, допускающая замену деталей в ремонтной мастерской (shop replaceable assembly), руководитель программы обеспечения надёжности субподрядчиками (subcontract reliability administrator), специализированный ремонт (special repair activity), участок специализированного ремонта (specialized repair area)15) Транспорт: Ship Repair Agreement, Short Range Aid, Short Range Aids, State Rail Authority16) Воздухоплавание: Surveillance Radar Approaches17) Фирменный знак: Science Research Associates18) Деловая лексика: Special Recognition Award19) Образование: Silent Reading Activity20) Сетевые технологии: Secure Rpc Authentication, Selective Routing Arrangement21) Полимеры: sulfo-ricinoleic acid, synthetic rubber-acrylonitril22) Автоматика: side relief angle23) Океанография: Scanning Radar Altimeter24) Авиационная медицина: spatial relation test26) Должность: Senior Residential Appraiser27) Аэропорты: Santa Rosa, Rio Grande do Sul, Brazil28) НАСА: Software Requirements Analysis -
15 absorption costing
учет калькулирование себестоимости методом полного поглощения затрат [с полным распределением затрат\], калькулирование полной себестоимости (метод калькулирования себестоимости, при котором все виды производственных затрат, в т. ч. постоянные накладные производственные расходы, относятся на себестоимость произведенной продукции; общепринятый в США и Великобритании метод для составления внешней финансовой отчетности)Syn:conventional costing, full costing, full absorption costing, total absorbtion costing, superabsorption costingSee:cost of production, manufacturing overhead, non-production overhead cost, process costing, activity-based costing, variable costing, conventional cost system, financial statement, external reporting, overhead rate, overhead absorption
* * *
"абсорбирующее" ценообразование: определение цены путем включения всех постоянных и переменных издержек производства в расчете на единицу произведенной продукции; = full costing; см. direct costing.* * ** * *калькуляция с полным распределением затрат; абсорбционное ценообразование. . Словарь экономических терминов .* * *процесс калькуляции издержек на производство продуктов или услуг, предусматривающий учет всех расходов, связанных с производством товаров или услуг прямо или косвенно
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