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1 accounts in use
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2 accounts in use
Большой англо-русский и русско-английский словарь > accounts in use
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3 accounts in use
действующие счета ; -
4 accounts
сущ.
1) госбюджет
2) бюджет предприятия (напр., СП)
3) счета
4) расходы
5) расчеты;
счет ∙ - enter in the accounts - duty to keep accounts - drawing up of accounts - debit accounts - date of accounts - closing of accounts - close the accounts - close accounts - clearing accounts - check the accounts - certifying of accounts - card of accounts - be included in accounts - basis of accounts - balancing of accounts - balance the accounts - audited accounts - audit the accounts - audit accounts - allowance for doubtful accounts - adoption of annual accounts - administration of accounts - active accounts - accounts receivable turnover - accounts analysis - accounts now - Funds accounts - non-production accounts - to agree accounts - individual retirement accounts - annual accounts accounts of charges hard currency accounts open market and foreign accounts accounts due from customers accounts due to customers farm cost accounts integrated national economic accounts accounts in use accounts payable accounts payable-interline accounts receivable accounts receivable-interline above-line accounts accounts valuation below-line accounts consolidated accounts current accounts external accounts interline payable accounts interline receivable accounts international accounts national income accounts national accounts operating accounts outlay accounts payable accounts payable notes public accounts sundries accounts visible accounts balance accounts commingle accounts present accounts verify accountsСчета(расчеты)accounts деловые книги ~ отчетность ~ расчеты ~ торговые книги~ of group счета объединения~ of parent company счета материнской компанииaccumulated ~ отчетность фирмыanalytical ~ аналитические счетаanalyze ~ анализировать счетаaudit the ~ проверять отчетность audit the ~ проводить ревизию отчетностиaudited annual ~ проверенная годовая отчетностьbusiness ~ деловые расчетыclose the ~ составлять отчетcrop ~ отчет об урожайностиdivisional ~ отчет отделаdoubtful ~ подозрительные счета doubtful ~ сомнительные счетаfinal ~ окончательные расчеты final ~ окончательный отчетimprest ~ авансовые счетаinformation from ~ сведения из отчетаintegrated ~ интегрированная система национальных счетовinterim ~ временные расчетыinternal ~ внутренняя отчетностьmonth-end ~ месячный отчетmunicipal ~ муниципальные счетаnational ~ отчет об исполнении государственного бюджетаquarterly internal ~ квартальные внутренние счетаreconcile two ~ приводить в соответствие два счетаrender the ~ представлять отчетreport and ~ отчет и отчетностьshareholders' ~ счета акционеровsocial ~ общественные счетаsundries ~ book-keep. "прочие статьи"tax ~ налоговая отчетностьTreasury ~ отчет министерства финансовБольшой англо-русский и русско-английский словарь > accounts
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5 use
пользование ; употребление ; применение ; польза ; ? use factor ; ? use value ; ? accounts in use ; ? effective life in the use ; ? final use ; ? ultimate use ; ? intermediate uses ; ? multi use ; ? multiple uses ; ? rational use ; ? thrifty use ; -
6 accounts
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7 use $28.1 million out of accounts
Экономика: использовать 28, 1 млн. долл. США неучтённых средств (англ. оборот взят из новостного сообщения агентства Bloomberg)Универсальный англо-русский словарь > use $28.1 million out of accounts
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8 use of income accounts
Экономика: счета использования доходаУниверсальный англо-русский словарь > use of income accounts
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9 use of transit accounts
Финансы: использование транзитных счетов (англ. термин взят из публикации FATF: Money Laundering through the Football Sector. – July 2009)Универсальный англо-русский словарь > use of transit accounts
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10 distribution and use of income accounts
Экономика: счета распределения и использования доходовУниверсальный англо-русский словарь > distribution and use of income accounts
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11 действующие счета
Большой англо-русский и русско-английский словарь > действующие счета
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12 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.———————————————————————————————————————— -
13 account
1. n счётaccount current, current account — текущий счёт
account rendered — счёт, предъявленный к оплате
to be in account with — иметь счёт у ; иметь дела, быть связанным с
2. n расчёт; подсчётdrawing account — текущий банковский счёт; открытый счёт
credit account — счёт с кредитным сальдо; счёт пассива
3. n обыкн. расчёты, отчётность; сводка4. n кредит по открытому счётуaccount turnover — оборот средств по счёту «дебиторов»
5. n отчёт; доклад, сообщениеnewspaper account — газетный отчёт; газетное сообщение
6. n описание, рассказ7. n сводка8. n мнение, отзыв, оценкаaccording to all accounts, by all accounts — по общему мнению, по словам всех
9. n причина, основаниеat all accounts — в любом случае; во что бы то ни стало
not on any account, on no account — ни в коем случае, ни под каким видом, никоим образом
10. n значение, важностьof good account — имеющий ценность ; пользующийся авторитетом
to be reckoned of some account — иметь некоторый вес, пользоваться определённым вниманием
of no account — не имеющий веса ; не пользующийся авторитетом
11. n внимание; принятие в расчёт12. n выгода, польза13. n заказчик, покупатель, клиент14. v считать, признаватьto account oneself lucky — полагать, что ты счастливчик
15. v отчитываться; давать отчёт16. v отвечать, нести ответственность17. v разг. убить, уничтожить; обезвредить; поймать18. v приписывать, вменять19. v объяснять20. v вызывать, приводить, служить причинойcall into account — приводить в действие; осуществлять
Синонимический ряд:1. explanation (noun) clearing up; elucidation; explanation; explication; exposition; justification; rationale; rationalisation; rationalization2. ledger (noun) balance; bill; books; checking account; inventory; invoice; ledger; reckoning; record; records; register; score; statement; tab3. motive (noun) excuse; ground; grounds; motive; purpose; reason; sake4. regard (noun) admiration; appreciation; consideration; esteem; estimation; favor; favour; honour; regard; respect5. story (noun) anecdote; chronicle; description; exposй; history; narrative; notice; relation; report; sketch; story; tale; version6. use (noun) applicability; appropriateness; avail; fitness; relevance; service; serviceability; use; usefulness; utility7. value (noun) advantage; benefit; consequence; distinction; importance; profit; reputation; valuation; value; worth8. account for (verb) account for; clarify; describe; elucidate; explain; explain away; explicate; justify; number; rationalise; rationalize9. blame (verb) accuse; blame; credit10. consider (verb) believe; consider; deem; esteem; reckon; regard; view11. estimate (verb) assess; count; estimate; hold; judge; look upon; thinkАнтонимический ряд:darken; deed; disesteem; misestimate; mystify; perplex; project; silence; underrate; undervalue -
14 account
1) счёт (бухгалтерского учёта) || записывать на счёт2) (финансовый) отчёт3) счётная формула, журнальная статья (в бухгалтерском учете)4) регистр5) брит. отчёт об исполнении государственного бюджета6) pl отчётность7) pl деловые книги; торговые книги8) брит. расчёт по биржевым сделкам9) запись финансовой операции -
15 value
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16 monetary liability
учет монетарное обязательствоа) (обязательство, имеющее фиксированное денежное выражение и поэтому не требующее корректировки на уровень цен, напр., кредиторская задолженность)See:б) (обязательство, которое будет погашено посредством денежных средств)Most liabilities are monetary liabilities — they require the use of cash to satisfy the debt. — Большинство обязательств являются монетарными, т. к. для их погашения используются денежные средства.
Ant: -
17 system
n1) система; комплекс2) система; порядок; классификация3) метод; способ
- accelerated cost recovery system
- accounting system
- actual cost system
- administrative system
- advanced system
- airline system
- appointment system
- assessment system
- automated control system
- automated management system
- automatic conveyor system
- automatic data processing system
- automatic transfer system
- banking system
- batch system
- bidding system
- bilateral clearing system
- bimetallic monetary system
- bonus system
- budgetary control system
- cash system
- centralized control system
- central record system
- chain store system
- checking system
- classification system
- clearing system
- clearing house interbank payment system
- closed system
- closed system of finance
- communication system
- computerised system
- computerised system of payments
- computerised interbank clearing system
- conference system
- constrained system
- constraint system
- container system
- contract system
- contractual vertical marketing system
- control system
- controlled system
- corporate vertical marketing system
- cost accounting system
- cost control system
- cost distribution system
- credit system
- crediting system
- credit scoring system
- credit transfer system
- cropping system
- currency system
- data system
- data acquisition system
- data collection system
- data interchange system
- data processing system
- data transmission system
- decentralized system
- decimal system
- deferred rebate system
- department incentive system
- deposit insurance system
- distribution system
- dual system
- dual-pay system
- dual price system
- dual standard cost system
- dynamic system
- economic system
- educational system
- electronic book-entry system
- electronic fund transfer system
- engineering system
- equilibrium system
- estimate cost system
- European monetary system
- evaluation system
- exchange system
- factory system
- farming system
- farm price system
- Federal Reserve System
- feedback system
- financial system
- fiscal system
- forecasting system
- free enterprise system
- generalized system of preferences
- giro system
- hauling system
- hire purchase system
- historical cost system
- household system
- import quota system
- imprest system
- industrial system
- inefficient tax system
- information system
- information retrieval system
- in-plant system
- inspection system
- integrated accounting system
- integrated record system
- Internet-based system
- inventory control system
- irrigation system
- job order cost system
- judicial system
- justice system
- land tenure system
- land-use system
- legal system
- licence system
- linear system
- lump system
- macroeconomic system
- management system
- management information system
- managerial system
- market system
- marketing system
- master system
- measuring system
- mechanical accounting system
- mercantile system
- metric system
- monetary system
- monitoring system
- multichannel system
- multicomputer system
- multidepot system
- multiitem system
- multilateral system of settlements
- multilevel system
- multiple system
- multiproduct inventory system
- multipurpose system
- multirobot system
- multistage system
- multiuser computer system
- national banking system
- normalized system
- office system
- one-crop system
- one-price system
- open price system
- operating system
- operational system
- order system
- ordering system
- par value system
- patent system
- pay system
- pay-as-you-earn system
- pay-as-you-go system
- payment system
- petty cash system
- piecework system
- planning system
- postal system
- post giro system
- power system
- premium system
- price system
- priority system
- private enterprise system
- process control system
- processing system
- production system
- product testing system
- programme system
- programme development system
- programming system
- protectionist system
- protective system
- public-address system
- quality system
- quality intelligence system
- quality rating system
- queueing system
- quota system
- railroad system
- railway system
- rating system
- rationing system
- real-time system
- recording system
- record keeping system
- reference system
- registration system
- relay system
- remote-control system
- reporting system
- retail trade system
- retrieval system
- risk-management system
- rotation system
- savings bank system
- scoring system
- search system
- selection system
- service system
- settlement system
- sewage system
- shared resource system
- shuttle system
- single system
- single-channel system
- social system
- stable system
- stand-alone system
- standard system
- standard cost system
- standby system
- state system
- static system
- stationary system
- storage system
- storekeeping system
- supply system
- sweating system
- tariff system
- tax system
- taxation system
- telecommunication system
- telephone system
- telephone answering system
- tender system
- tenure system
- testing system
- time-shared system
- timesharing system
- transfer system
- transmission system
- transport system
- transportation system
- trial system
- truck system
- two-shift system
- two-tier banking system
- two-tier gold system
- underwriting system
- uniform system of accounts
- universal time system
- unstable system
- value system
- vertical marketing system
- voucher system
- wage system
- wage labour system
- warehousing system
- waste disposal system
- waste handling system
- waste treatment system
- water system
- weighting system
- working system
- world system
- system of accounts
- system of administration
- system of bookkeeping
- system of classification
- system of control
- system of distribution
- system of information
- system of levies
- system of management
- system of marketing
- system of marking
- system of protective tariffs
- system of sales
- system of settlements
- system of tariffs
- system of taxation
- system of transportation
- system of units
- system of weights and measures
- bypass the banking system
- convert to a metric system
- design a system
- operate a system
- phase out the quota systemEnglish-russian dctionary of contemporary Economics > system
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18 classification
1) классификация; систематизация; группировка2) классификационная группа, номенклатура3) установление грифа секретности4) с.-х. бонитировкаАнгло-русский словарь по экономике и финансам > classification
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19 pass
1. I1) see people (a procession, a motorcade, the marching soldiers, etc.) pass видеть, как проходят люди и т.д.; the road is too narrow for two cars to pass дорога слишком узка, и две машины по ней не разъедутся; let me pass пропустите меня; will you kindly allow me to pass разрешите /дайте/ мне, пожалуйста, пройти; I heard someone passing я слышал, как кто-то прошел мимо2) let the remark (the words, the insult, etc.) pass не придавать значения замечанию и т.д., пропускать замечание мимо ушей; I don't like it, but I'll let it pass мне это не нравится, но я не стану обращать внимания /буду смотреть [на это] сквозь пальцы/; he should not have said it, but let it pass ему бы не следовало этого говорить, но бог с ним; we can't let that pass мы не можем этого допустить3) time (a fortnight, the day, etc.) passed время и т.д. прошло; а week passed миновала неделя; in the garden I don't notice time passing работая в саду, я не замечаю, как идет время4) all things pass нет ничего вечного; kingdoms and nations pass королевства и народы становятся историей; customs pass обычаи уходят в прошлое; the pain (his anger, the passion, etc.) has passed боль и т.д. прошла /утихла/; the crisis has passed кризис миновал5) the bill (this measure, the proposition, etc.) will pass этот законопроект и т.д. пройдет /будет принят/; they new tax bill passed and became a law новый проект закона о налогах был утвержден и вступил в силу6) it is not very good, but it will pass это не очень хорошо [сделано], но сойдет7) of the twenty who took the exam only twelve passed из двадцата сдававших выдержали экзамен только двенадцать8) strange things came to pass произошли /случились/ странные вещи; did you see what was passing? вы видели, что происходило /делалось/?9) I had very poor cards and decided to pass у меня были очень плохие карты, и я решил пасовать2. II1) pass in some manner pass quickly (slowly, noisily, etc.) быстро и т.д. проходить или проезжать мимо; pass first (last) проходить первым (последним); pass somewhere pass to and fro двигаться /ходить/ взад и вперед; pass in and out входить и выходить; pass ahead проходить /двигаться/ вперед; pass on продвигаться дальше /вперед/, не останавливаясь2) pass in some manner years (days, hours, etc.) pass quickly [by] годы и т.д. быстро летят; pass at some time the time for action had already passed время действовать уже прошло; weeks have passed since then с тех пор прошло много недель3) pass in some time the pain (his anger, the passion, her charm, etc.) will soon (gradually, etc.) pass боль и т.д. скоро и т.д. пройдет /исчезнет/3. III1) pass smth. pass the post office (smb.'s house, the gates, a station, a big truck, the place where it happened, etc.) проходить или проезжать мимо почты и т.д.; pass an ocean (a desert, a frontier, etc.) пересекать океан и т.д.; pass a river переправляться через реку; pass a bridge переходить или переезжать мост; pass the mountains (a range of hills, etc.) перевалить через горы и т.д.; the ship passed the channel пароход миновал канал; we passed our turning мы проехали наш поворот; we passed their car мы обогнали их машину2) pass smth. not a word (no sound, no complaint, etc.) passed her lips она не проронила ни слова и т.д.; no food has passed her lips у нее и крошки во рту не было3) pass smb. pass the visitors (the delegation, the children, etc.) пропускать посетителей и т.д.4) pass smth. pass these pages (this chapter, the preface, this paragraph, etc.) пропускать /опускать/ эти страницы и т.д.5) pass smth. pass the salt (the butter, the bread, the mustard, etc.) передавать соль и т.д.; pass bad money распространять фальшивые деньги и т.д.; pass a forged note (a worthless check, etc.) всучить фальшивый /поддельный/ вексель и т.д.; pass the ball передавать /пасовать/ или отбивать мяч || pass the chair сложить с себя обязанности председателя; pass the word передавать приказание6) pass smth. pass a quiet night (the worst day of his life, etc.) провести спокойную ночь и т.д.; pass the time проводить время7) pass smth. pass a bill (a law, a scheme of arrangement, a resolution, etc.) принять законопроект и т.д.; the new law passed the city council новый закон утвержден /принят/ городским советом8) pass smth. pass a test (a written examination, Latin, a subject, etc.) выдерживать [проверочные] испытания и т.д.9) pass smb. pass a student пропустить студента (на экзамене); поставить зачет студенту; принять экзамен у студента; pass a group of applicants признать группу претендентов годной; pass a candidate утвердить кандидатуру; I am passing the whole class я ставлю зачет всему классу; the board of censors passed the play (the film, etc.) цензура пропустила эту пьесу и т.д.; pass the censor (the customs, etc.) проходить цензуру и т.д.; he passed his medical coll. он прошел медицинский осмотр10) pass smth. pass smb.'s understanding /smb.'s comprehension/ быть выше чьего-л. понимания; pass all bounds переходить все границы, не знать меры /границ/; his strange story passed belief в странную историю, рассказанную им, невозможно было поверить; the splendour of the palace passed anything before or since великолепие дворца затмило все виденное и дотоле и потом4. IV1) pass smth., smb. at some time pass the bank (the office, etc.) every day ежедневно проходить мимо банка и т.д.; have we passed the station yet? мы уже проехали станцию?; pass smb. just now только что встретить или пройти мимо кого-л.; pass smth. in some manner pass the dangerous section of the road successfully благополучно миновать опасный участок дороги2) pass smb. somewhere pass smb. in впускать кого-л.; pass smb. out выпускать кого-л.3) pass smth. somewhere pass a year abroad (the day at home, etc.) провести год за границей и т.д.; pass smth. in some manner pass a few hours profitably с пользой провести несколько часик; how shall we pass the time (the evening, etc.)? как нам провести /скоротать/ время и т.д.?4) pass smth. in some manner pass a resolution unanimously единогласно принять резолюцию; pass a bill (a law, etc.) on the second vote принять закон и т.д. при повторном голосовании5. Vpass smb. smth. pass him the salt (your neighbour this book, me the water, her the letter, etc.) передайте ему соль и т.д.6. VIIIpass smth. doing smth. pass most of his time (days, many hours, etc.) fishing (painting, talking, etc.) проводить большую часть времени и т.д. за рыбной ловлей и т.д.7. Xpass in some state usually in the negative his remark (the fact, etc.) passed unnoticed /unobserved/ (unmentioned, etc.) его замечание и т.д. осталось незамеченным и т.д.8. XI1) be passed somewhere all the people were passed over the river всех [людей] переправили через реку; the old coin was passed around the room for everyone to see старинная монета обошла всех в комнате, и все могли ее рассмотреть2) be passed by smb. the play (the film, etc.) was passed by the censor пьеса и т.д. прошла цензуру; be passed as smth. he passed as A on his physical examination при медицинском освидетельствовании он получил группу А9. XVI1) pass by (between, across, over, under, etc.) smth., smb. pass by the door (by the shop, by me, etc.) проходить мимо двери и т.д.; pass between smb., smth. проходить между кем-л., чем-л.; the road passes near the lake дорога проходит недалеко от озера; he passed into the room он прошел в комнату; the poison has passed into his system яд проник в [его] организм; pass across the street (across the bridge, across the field, etc.) переходить /пересекать/ улицу и т.д.; pass along the street (along the beach, etc.) идти /проходить/ по улице и т.д.; the current is passing along the wire ток проходит /идет/ по проводам; pass over an obstacle /over a hurdle/ брать препятствие; the cloud passed over the river туча прошла над рекой; pass under the arch of a bridge (under the building, under the river, etc.) проходить под сводом моста и т.д.; pass through all Europe (through the whole country, through a village, through the garden, through the canal, etc.) проходить через всю Европу и т.д.; а line passes through a given point линия проходит через данную точку; we were passing through the forest мы проезжали через лес, мы ехали лесом; pass out of /beyond, from/ smth. pass out of (beyond the bounds of) sight /from smb.'s view/ скрыться из виду, оказаться вне пределов /за пределами/ видимости; pass out of (beyond the bounds of) hearing выйти за пределы /оказаться за пределами/ слышимости; pass beyond the bounds of gravity выйти за пределы /оказаться вне пределов/ земного притяжения, преодолеть земное притяжение; he passed beyond the bounds of law закон на него более не распространялся; pass from smb. to smb. pass from person to person (from one boy to another, etc.) переходить от человека к человеку и т.д.; the letter passed from one to another until everyone had read it письмо переходило из рук в руки, пока все не прочли его; pass from smth. to smth. pass from one place to another (from one subject to another, etc.) переходить с места на место и т.д.; pass from house to house (from hand to hand, etc.) переходить из дома в дом и т.д.; pass from mouth to mouth переходить из уст в уста; pass between smb. many letters passed between them они написали друг другу множество писем, они обменялись многочисленными посланиями2) pass across (over, etc.) smth. a blush passed across her face у нее вспыхнуло лицо; а change passed over his face у него изменилось выражение лица; а smile passed over her lips на ее лице промелькнула улыбка; an idea /а thought/ passed through my mind у меня в голове промелькнула мысль3) pass over smth. pass over smb.'s rudeness (over smb.'s conduct, over smb.'s offence, over smb.'s neglect, etc.) спускать кому-л. грубость и т.д.; pass over smb.'s faults закрывать глаза на чьи-л. недостатки; my advice passed entirely over his head он пропустил мимо ушей мой совет, не обратил никакого внимания на мой совет; he passed over the details он опустил подробности, он пренебрег подробностями; just pass over the first part of his letter опустите /пропустите, не читайте/ начало его письма4) pass to smb., smth. pass to his heir (to a member of the same family, to other hands, to his children, etc.) переходить [во владение] к его наследнику и т.д.; pass from smb. to smb. the title to the house passed from father to son право на владение домом /на дом/ перешло от отца к сыну; pass to smth. pass ing to the next point /item/ переходя к следующему вопросу; pass into (out of) smth. pass into smb.'s hands (into smb.'s possession, etc.) переходить в чьи-л. руки и т.д.; he didn't want the estate to pass out of his hands он не хотел, чтобы имение перешло в другие руки5) pass into (out of /from/) smth. pass into steam (into liquid, etc.) переходить /превращаться/ в пар и т.д.; pass into law (into an axiom, etc.) становиться законом и т.д.; pass into history становиться достоянием истории; pass into a proverb становиться поговоркой, превращаться в поговорку; days passed into weeks дни складывались в недели; pass into nothingness превращаться в ничто, исчезать; pass into general use (into circulation, into a new phase, etc.) переходить в общее пользование и т.д.; pass into disuse выйти из употребления; pass into silence замолчать, смолкнуть; pass into oblivion быть преданным забвению, кануть в вечность; pass out of fashion /out of style/ (out of current use, etc.) выйти из моды и т.д.; pass out of existence прекратить существование; the book passed out of print весь тираж книги распродан /разошелся/; pass from /out of/ memory /from smb.'s mind/ (по)забыться, улетучиться из памяти; pass from one state to another переходить из одного состояния в другое; pass from smth., to smth. pass from words to blows (from thought to action, from rage to despair, etc.) переходить от брани к драке и т.д.; pass from triumph to triumph идти от триумфа и триумфу: the weather passed suddenly from cold to hot холод неожиданно сменился жарой6) pass through smth. pass through many trials (through hard times, through a terrible experience, through many changes, through various adventures, etc.) пережить много испытаний и т.д., пройти через многочисленные испытания и т.д., we have passed through Ibis crisis мы пережили этот кризис; this book has passed through many editions эта книга выдержала много изданий7) pass in smth. pass in an examination выдержать /сдать/ экзамен; he didn't pass in geography он не сдал географию; pass without smth. he passed without a hitch он прошел гладко /без сучка без задоринки/ (на экзамене)8) pass between smb. nothing passed between them между ними ничего не произошло; sharp words passed between them между ними произошла ссора, они поссорились /поругались/9) pass for smb., smth. pass for a great scholar (for a learned man. for a liberal, for a hero, for a rich man, etc.) считаться /слыть/ большим ученым и т.д.; they could have passed for sisters их можно было принять за сестер; it might pass for silk это может сойти за шелк; it passes for slang это считается жаргоном; pass under the пате of... pass under the name of Black быть известным под фамилией Блэк10) pass (up)on smb., smth. pass on each contestant оценить каждого участника состязания, дать оценку каждому участнику состязания; pass on the authenticity of the drawing вынести суждение /высказать мнение/ по поводу того, является ли рисунок подлинником; the court dismissed the case without passing upon it суд отклонил иск без разбирательства дела10. XX1pass as smth. pass as an ancient relic (as relics from Pompeii, as an authentic text, as a first edition, etc.) сойти за древнюю реликвию и т.д.11. XXI11) pass smb., smth. in (on, etc.) smth. pass the man in the street (each other on the road, the girl on the stairs, a village on one's way, etc.) пройти мимо этого человека на улице и т.д.2) pass smth. across (over, around, etc.) smth. pass one's hand across one's forehead (across one's eyes, etc.) провести рукой по лбу и т.д., pass a sponge over the blackboard (a cloth over the table, etc.) провести губкой по доске и т.д., стереть губкой с доски и т.д.; pass a rope around /about/ the waist for support обвязаться веревкой для страховки; pass a rope round the barrel (round the box, etc.) обвязать бочку и т.д. веревкой; pass a rope round smb.'s neck накинуть петлю на чью-л. шею || pass one's eye over smth. взглянуть на что-л.; will you, please, pass your eye over this note? взгляните, пожалуйста, на эту записку; pass smth. through smth. pass a rope through a hole (a string through a ring, etc.) пропустить /протянуть/ канат через отверстие и т.д.; pass a thread through a needle вдеть нитку в иголку; pass smth. through a fine sieve просеять что-л. через тонкое сито; pass smth. between smth. pass one's hand between the bars просунуть руку через решетку3) pass smb. through smth. we'll pass them through this gate мы их пропустим в эти ворота; they passed me through the customs меня подвергли таможенному досмотру4) pass smth. to smb. pass a glass (the mustard, the salt, etc.) to your neighbour (to me, etc.) передавать стакан и т.д. соседу и т.д.; pass smth. (a)round (over, etc.) smth. pass the pie (the bottle, the tea, etc.) (a)round the table обносить всех сидящих за столом пирогом и т.д.; he passed her letter over my head он передал ее письмо у меня над головой; pass smth. from smth. pass a book from the shelf подать книгу с полки; pass a ring from hand to hand передавать кольцо из рук в руки; pass with. out of smth. pass a suitcase out of a window передать чемодан через окне; pass smth. over smth. pass rumours (gossip, the news, etc.) all over the village распространять /разносить/слухи и т.д. по всей деревне5) pass time in some place pass the winter in the south проводить зиму на Юге; pass time in smth. pass one's time in idleness жить в безделье /в праздности/; pass time with smb. pass a week (a few days, etc.) with the children (with him, etc.) провести неделю и т.д. с детьми и т.д.6) pass smth. through smth. pass a resolution (a measure, a bill, etc.) through a committee (through Senate, etc.) провести резолюцию и т.д. через комитет и т.д.7) pass smth. on smb. pass sentence /judgement/ on a criminal (on guilty persons, etc.) выносить приговор преступнику и т.д.; pass smth. on smth. pass criticism /remarks/ on smb.'s paper делать критические замечания по чьей-л. работе; I can't pass an opinion on your work without seeing it я не видел вашей работы и не могу высказать мнения о ней12. XXII1) pass smth., smb. without doing smth. pass the town (the place, the spot, etc.) without stopping проехать через город и не остановиться /не задержаться/ [в нем]; pass her without noticing (without looking, etc.) пройти мимо нее, не обратив [на нее] внимания и т.д.; pass him without smiling пройти мимо него без улыбки; pass them without saying "hello" пройти мимо них, не поздоровавшись2) pass smth. in doing smth. pass one's time in reading (in painting, etc.) проводить время за чтением и т.д.13. XXIV2the doctor passed him as fit врач признал его годным14. XXIV3pass smth. as being of some quality pass accounts as correct признать счета правильными -
20 расчет
I муж.
1) calculation, computation;
estimation, estimate (приблизительный) ;
reckoning по моему расчету ≈ by my calculations из расчета ≈ on the basis of
2) тех. calculation
3) (с кем-л.) (уплата) settlement( of accounts) ;
settling( with) ;
payment быть в расчете с кем-л. ≈ to be quits/even with smb.;
to be all even with за наличный расчет ≈ for cash( payment)
4) (увольнение) dismissal, discharge;
sack разг.;
брит. давать расчет брать расчет
5) ({(значение, важность) account принимать в расчет ≈ to take into account/consideration;
to take account (of)
6) (намерение) intention
7) (предусмотрительность) providence;
assumption, expectation с таким расчетом, что ≈ on the assumption that;
with the idea that в расчете на что-л., с расчетом на что-л. ≈ on/with the expectation of, in anticipation of, counting on/upon
8) разг. (выгода) use;
benefit, advantage;
gain нет расчета делать это ≈ there is no point in doing this брак по расчету ≈ marriage for money, marriage of convenience;
marriage for money
9) перен. retribution с ним будет короткий расчет ≈ retribution will be swift II муж;
воен. gunners мн.;
team, crew, detachment орудийный расчет ≈ guncrewcalculation
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accounts — A category of personal property defined by Article 9 of the UCC. Under the pre 2000 version of Article 9, an account is a right to receive payment for goods sold or leased, or for services rendered, where these rights are not evidenced by an… … Financial and business terms
Accounts payable — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Use value — In Marx s critique of political economy, any labor product has a value and a use value, and if it is traded as a commodity in markets, it additionally has an exchange value, most often expressed as a money price. Marx acknowledges that… … Wikipedia
Use of the circumflex in French — The circumflex (^) is one of the five diacritics used in the French language. It may be used atop the vowels a, e, i, o, and u.In French, the circumflex has three primary functions:*It affects the pronunciation of a , e , and o ; although used on … Wikipedia
accounts — ac·count || É™ kaÊŠnt n. business agreement which allows use of something; formal business agreement in which a client is provided access to a computer system or Internet server (Computers, Internet); report; description; explanation v. explain; … English contemporary dictionary
mutual accounts — Accounts comprising mutual credits between the parties; or an existing credit on one side which constitutes a ground for credit on the other, or where there is an understanding that mutual debts shall be a satisfaction or set off pro tanto… … Black's law dictionary
mutual accounts — Accounts comprising mutual credits between the parties; or an existing credit on one side which constitutes a ground for credit on the other, or where there is an understanding that mutual debts shall be a satisfaction or set off pro tanto… … Black's law dictionary
National Income and Product Accounts — The National Income and Product Accounts (NIPA) are part of the national accounts of the United States. They are produced by the Bureau of Economic Analysis of the Department of Commerce. They are one of the main sources of data on general… … Wikipedia