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21 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.———————————————————————————————————————— -
22 ASD
1) Компьютерная техника: Apple Service Diagnostic, Application Specific Discretes, Application Structure Description, Automatic Skip Driver3) Медицина: amniotic sac diameter, atrial septal defect, arterial sclerotic disease (атеросклеротическое поражение сосудов), acute stress disorder4) Американизм: (NII) Assistant Secretary of Defense (National Information Infrastructure)5) Военный термин: AWIS Software Development, Advanced Scenario Design, Advanced Systems Department, Air South Europe Directive, Air-worthiness Substantiation Document, Ammunition Storage Depot, Armament Supply Department, Armament Systems Division, Army shipping document, Army supply deport, Assigned Software Developer, Assigned Systems Developer, Assistant Secretary of Defense, Assistant Secretary of Defense, Administration, Assistant Secretary of Defense, Atomic Energy, Assistant Secretary of Defense, Civil ASTSECAF, Assistant Secretary of Air Force, Assistant Secretary of Defense, Civil Defense, Assistant Secretary of Defense, Command, Control, Communications and Intelligence, Assistant Secretary of Defense, Comptroller, Assistant Secretary of Defense, Health Affairs, Assistant Secretary of Defense, Health and Environment, Assistant Secretary of Defense, Installations and Logistics, Assistant Secretary of Defense, Intelligence, Assistant Secretary of Defense, Intelligence, Telecommunications, Command and Control, Assistant Secretary of Defense, International Security Affairs, Assistant Secretary of Defense, International Security Policy, Assistant Secretary of Defense, Legislative Affairs, Assistant Secretary of Defense, Management and Finance, Assistant Secretary of Defense, Manpower, Assistant Secretary of Defense, Properties and Installations, Assistant Secretary of Defense, Public Affairs, Assistant Secretary of Defense, Research and Advanced Technology, Assistant Secretary of Defense, Research and Development, Assistant Secretary of Defense, Research and Engineering, Assistant Secretary of Defense, Supply and Logistics, Assistant Secretary of Defense, Systems Analysis, Assistant Secretary of Defense, Telecommunications, Assistant secretary of Defense, Manpower and Reserve Affairs, Assistant secretary of Defense, Manpower, Personnel, and Reserves, Assistant secretary of Defense, Manpower, Reserve Affairs and Logistics, Automatic Shut Down, administrative survey detachment, advanced submarine detection, advanced supply depot, advanced surveillance drone, aerospace defense, air support director, air surveillance drone, aircraft statistical data, ammunition subdepot, ammunition supply depot, antisatellite defense, area support detachment, arm/safe device, artillery spotting division, assignment selection date, audio simulation device, aviation service date, aviation supply depot, ПМО, помощник министра обороны, (C4I) Assistant Secretary of Defense (Command, Control, Communications, Computers and Intelligence), (ISA) Assistant Secretary of Defense for International Security Affairs, (S&R) Assistant Secretary of Defense for Strategy and Requirements, (SO/LIC) Assistant Secretary of Defense for Special Operations and Low Intensity Conflict, (HA) Assistant Secretary of Defense for Health Affairs, (MRA&L) Assistant Secretary of Defense for Manpower, Reserve Affairs, and Logistics, (NII) Assistant Secretary of Defense, Networks & Information Integration, (PA&E) Assistant Secretary of Defense for Program Analysis and Evaluation6) Техника: Ancient Steel Design, acceleration spectral density, adjustable speed drive, advanced sensor demonstration, air situation display, atmospheric steam dump, automatic synchronized discriminator, конструирование с учётом допускаемых напряжений (Allowable Stress Design)7) Шутливое выражение: Agonizingly Slow and Determined8) Метеорология: Another Sunny Day9) Автомобильный термин: automatic shutdown relay10) Ветеринария: Action for Singapore Dogs11) Телекоммуникации: Alternative Service Delivery12) Сокращение: Advanced System Development, Aeronautical Systems Division (Now known as Aeronautical Systems Center (USAF)), Air Space Devices, Alternative Service Delivery (Canadian Air Command), Assistant Secretary of Defense, Health Affairs (USA; HA), Average Sortie Duration, Assistant Secretary of Defense (USA; C; Comptroller), Assistant Secretary of Defense (USA; PA; Public Affairs), структурная база данных приложения (Application Structure Database (Microsoft)), Нарушения аутистичного спектра (Autistic Spectrum Disorder)13) Физика: Active Surface Definition14) Физиология: Advanced Senility Disease, Anterior Segment Dysgenesis, Autism Spectrum Disorder, Autism Spectrum Disorders, Autistic Spectrum Disorder15) Вычислительная техника: Architecture Summary Design16) Транспорт: Aircraft Situation Display, Azimuth Stern Drive17) Воздухоплавание: Aeronautical Systems Division18) Фирменный знак: Accelerator Systems Division, Advanced Strategy Division19) Деловая лексика: Authorized Solutions Developer20) Образование: After School Detention21) Сетевые технологии: automated software distribution, автоматизированное распространение программного обеспечения22) Программирование: application-specific discretes23) Автоматика: абсолютное снижение содержания серы (absolute sulphur reduction)24) Химическое оружие: Assistant Secretary of Defense (for International Security Policy), (C3I) Assistant Secretary of Defense for Command, Control, Communications, and Intelligence, (ES) Assistant Secretary of Defense for Economic Security, Office of the Under Secretary of Defense for Acquisition and Technology, (PA&E) Assistant Secretary of Defense for Program Analysis and Evaluation, (S&TR) Assistant Secretary of Defense for Strategy and Threat Reduction25) Расширение файла: Astound Presentation file, Lotus 1-2-3 Screen Driver, Word for Windows AutoSave file, Application Structure Database (Microsoft), Automatic Skip Driver (Microsoft)26) Имена и фамилии: Albert S Davis28) NYSE. American Standard Companies, Inc., of Delaware29) Хобби: American Society Of Dowsers30) Базы данных: Action Semantic Description -
23 asd
1) Компьютерная техника: Apple Service Diagnostic, Application Specific Discretes, Application Structure Description, Automatic Skip Driver3) Медицина: amniotic sac diameter, atrial septal defect, arterial sclerotic disease (атеросклеротическое поражение сосудов), acute stress disorder4) Американизм: (NII) Assistant Secretary of Defense (National Information Infrastructure)5) Военный термин: AWIS Software Development, Advanced Scenario Design, Advanced Systems Department, Air South Europe Directive, Air-worthiness Substantiation Document, Ammunition Storage Depot, Armament Supply Department, Armament Systems Division, Army shipping document, Army supply deport, Assigned Software Developer, Assigned Systems Developer, Assistant Secretary of Defense, Assistant Secretary of Defense, Administration, Assistant Secretary of Defense, Atomic Energy, Assistant Secretary of Defense, Civil ASTSECAF, Assistant Secretary of Air Force, Assistant Secretary of Defense, Civil Defense, Assistant Secretary of Defense, Command, Control, Communications and Intelligence, Assistant Secretary of Defense, Comptroller, Assistant Secretary of Defense, Health Affairs, Assistant Secretary of Defense, Health and Environment, Assistant Secretary of Defense, Installations and Logistics, Assistant Secretary of Defense, Intelligence, Assistant Secretary of Defense, Intelligence, Telecommunications, Command and Control, Assistant Secretary of Defense, International Security Affairs, Assistant Secretary of Defense, International Security Policy, Assistant Secretary of Defense, Legislative Affairs, Assistant Secretary of Defense, Management and Finance, Assistant Secretary of Defense, Manpower, Assistant Secretary of Defense, Properties and Installations, Assistant Secretary of Defense, Public Affairs, Assistant Secretary of Defense, Research and Advanced Technology, Assistant Secretary of Defense, Research and Development, Assistant Secretary of Defense, Research and Engineering, Assistant Secretary of Defense, Supply and Logistics, Assistant Secretary of Defense, Systems Analysis, Assistant Secretary of Defense, Telecommunications, Assistant secretary of Defense, Manpower and Reserve Affairs, Assistant secretary of Defense, Manpower, Personnel, and Reserves, Assistant secretary of Defense, Manpower, Reserve Affairs and Logistics, Automatic Shut Down, administrative survey detachment, advanced submarine detection, advanced supply depot, advanced surveillance drone, aerospace defense, air support director, air surveillance drone, aircraft statistical data, ammunition subdepot, ammunition supply depot, antisatellite defense, area support detachment, arm/safe device, artillery spotting division, assignment selection date, audio simulation device, aviation service date, aviation supply depot, ПМО, помощник министра обороны, (C4I) Assistant Secretary of Defense (Command, Control, Communications, Computers and Intelligence), (ISA) Assistant Secretary of Defense for International Security Affairs, (S&R) Assistant Secretary of Defense for Strategy and Requirements, (SO/LIC) Assistant Secretary of Defense for Special Operations and Low Intensity Conflict, (HA) Assistant Secretary of Defense for Health Affairs, (MRA&L) Assistant Secretary of Defense for Manpower, Reserve Affairs, and Logistics, (NII) Assistant Secretary of Defense, Networks & Information Integration, (PA&E) Assistant Secretary of Defense for Program Analysis and Evaluation6) Техника: Ancient Steel Design, acceleration spectral density, adjustable speed drive, advanced sensor demonstration, air situation display, atmospheric steam dump, automatic synchronized discriminator, конструирование с учётом допускаемых напряжений (Allowable Stress Design)7) Шутливое выражение: Agonizingly Slow and Determined8) Метеорология: Another Sunny Day9) Автомобильный термин: automatic shutdown relay10) Ветеринария: Action for Singapore Dogs11) Телекоммуникации: Alternative Service Delivery12) Сокращение: Advanced System Development, Aeronautical Systems Division (Now known as Aeronautical Systems Center (USAF)), Air Space Devices, Alternative Service Delivery (Canadian Air Command), Assistant Secretary of Defense, Health Affairs (USA; HA), Average Sortie Duration, Assistant Secretary of Defense (USA; C; Comptroller), Assistant Secretary of Defense (USA; PA; Public Affairs), структурная база данных приложения (Application Structure Database (Microsoft)), Нарушения аутистичного спектра (Autistic Spectrum Disorder)13) Физика: Active Surface Definition14) Физиология: Advanced Senility Disease, Anterior Segment Dysgenesis, Autism Spectrum Disorder, Autism Spectrum Disorders, Autistic Spectrum Disorder15) Вычислительная техника: Architecture Summary Design16) Транспорт: Aircraft Situation Display, Azimuth Stern Drive17) Воздухоплавание: Aeronautical Systems Division18) Фирменный знак: Accelerator Systems Division, Advanced Strategy Division19) Деловая лексика: Authorized Solutions Developer20) Образование: After School Detention21) Сетевые технологии: automated software distribution, автоматизированное распространение программного обеспечения22) Программирование: application-specific discretes23) Автоматика: абсолютное снижение содержания серы (absolute sulphur reduction)24) Химическое оружие: Assistant Secretary of Defense (for International Security Policy), (C3I) Assistant Secretary of Defense for Command, Control, Communications, and Intelligence, (ES) Assistant Secretary of Defense for Economic Security, Office of the Under Secretary of Defense for Acquisition and Technology, (PA&E) Assistant Secretary of Defense for Program Analysis and Evaluation, (S&TR) Assistant Secretary of Defense for Strategy and Threat Reduction25) Расширение файла: Astound Presentation file, Lotus 1-2-3 Screen Driver, Word for Windows AutoSave file, Application Structure Database (Microsoft), Automatic Skip Driver (Microsoft)26) Имена и фамилии: Albert S Davis28) NYSE. American Standard Companies, Inc., of Delaware29) Хобби: American Society Of Dowsers30) Базы данных: Action Semantic Description -
24 insurance
nosiguranje• accident insurance osiguranje od nezgode• additional living expense insurance dopunsko osiguranje troљkova ћivota• adjustable life insurance promjenjivo ћivotno osiguranje• alien insurance company inozemno osiguravajuće druљtvo• alimony insurance osiguranje alimentacije• all-risk insurance osiguranje od svih rizika• alternative risk transfer insurance strategies ( ARTIS) strategije osiguranja od alternativnoga prijenosa rizika• automobile insurance plan osiguranje vozila• automobile liability insurance automobilsko osiguranje• aviation insurance osiguranje zrakoplova• bad debt insurance osiguranje protiv loљih zajmova (instrument osiguranja)• boiler and machinery insurance osiguranje kotla i strojeva• business life insurance komercijalno ћivotno osiguranje• cargo insurance osiguranje tereta• casualty insurance osiguranje od nezgode• certificate of insurance potvrda o osiguranju• commercial paper insurance osiguranje komercijalnih papira• commissioner of insurance povjerenik osiguranja• comprehensive major medical insurance kombinirano osiguranje velikih troљkova liječenja• comprehensive personal liability insurance kombinirano osiguranje od osobne odgovornosti• compulsory insurance obvezno osiguranje• contract of insurance ugovor o osiguranju• convertible term insurance promjenjivo ћivotno osiguranje s fiksnim trajanjem (moћe se pretvoriti u trajno osiguranje)• credit insurance osiguranje kredita• credit life insurance kreditno ћivotno osiguranje• crop-hail insurance osiguranje usjeva od tuče• defined benefit insurance policy mirovinski program s unaprijed određenim iznosom mirovine• dental insurance stomatoloљko osiguranje• deposit insurance depozitno osiguranje• direct life insurance (izravno) ћivotno osiguranje• direct non-life insurance (izravno) neћivotno osiguranje• endowment insurance osiguranje zaklade• equipment value insurance ( EVI) osiguranje vrijednosti opreme• excess insurance prekomjerno osiguranje• export credit insurance osiguranje izvoznih kredita• extended coverage insurance osiguranje proљirenoga pokrića• extended term insurance produljeno osiguranje• extended unemployment insurance benefit proљirena novčana potpora nezaposlenim osiguranicima• extra expense insurance osiguranje dodatnih troљkova• federal crime insurance program savezni program osiguranja od kriminala• federal flood insurance savezni program osiguranja od poplave• Federal Insurance Administration savezna uprava za osiguranje• financial guarantee insurance osiguranje financijskoga jamstva• fire insurance protupoћarno osiguranje, osiguranje za slučaj poћara• fixed income insurance product proizvod osiguranja s fiksnim dohotkom• foreign credit insurance association udruћenje za osiguranje inozemnoga kredita• franchise insurance grupno osiguranje osoba temeljem individualne procjene rizika• fraternal insurance osiguranje članova bratstva/tajnih druљtava/loћa• free-for-all insurance besplatno osiguranje• general liability insurance osiguranje od opće odgovornosti• group insurance grupno osiguranje• health insurance zdravstveno osiguranje• hull insurance ( in ocean marine and aviation insurance) kasko osiguranje (u osiguranju oceanskih brodova i zrakoplova)• improvements and betterments insurance osiguranje povećanja vrijednosti tuđe imovine nakon ulaganjaBilj.: Npr. kada zakupnik adaptira nekretninu kojom se koristi, ali koja nije njegovo vlasniљtvo• indeterminate premium life insurance premijsko ћivotno osiguranje na neodređeno vrijeme• industrial development bond insurance osiguranje obveznice za industrijski razvoj• industrial life insurance industrijsko ћivotno osiguranje• inland marine insurance osiguranje riječne mornarice• insurance binder osiguravateljsko obvezivanje• insurance broker broker u osiguranju, posrednik za osiguranje• insurance claims potraћivanja od osiguranja• insurance company osiguravajuće druљtvo• insurance company term loan (dugo)ročni zajam osiguravajućih druљtava• insurance corporation osiguravajuće druљtvo/poduzeće• insurance entity osiguravateljski subjekt• insurance group osiguravateljska grupacija• insurance industry osiguravateljska djelatnost• insurance policy polica osiguranja• insurance premium premija osiguranja• insurance premium prepayment pretplata premija osiguranja• insurance product osiguravateljski proizvod• insurance purchasing group grupa za kupovinu osiguranjaBilj.: Grupa koja od odobrenih osiguravatelja kupuje osiguranja od odgovornosti isključivo za svoje članove• Insurance Regulatory Information System ( IRIS) nadzorni informativni sustav osiguranja (NISO)• insurance risk osiguravateljski rizik• insurance service usluga osiguranja• Insurance Services Office ( ISO) ured za usluge u osiguranjuBilj.: Ured koji se bavi prikupljanjem statističih podataka, objavom premijskih stopa i izradom obrazaca polica u osiguranju imovine i odgovornosti• insurance supervisor direktor tijela za nadzor osiguravajućih druљtava• insurance technical reserves tehničke pričuve osiguranja (kapital osiguravajućega druљtva)• insurance undertaking osiguravajući pothvat; osiguravajuće poduzeće/tvrtka• joint life insurance zajedničko ћivotno osiguranje• jumping juvenile insurance polica osiguranja djeceBilj.: Vrijednost se police automatski povećava kad dijete navrљi određenu dob, obično kad postane punoljetno, bez plaćanja dodatne premije• key-persons insurance osiguranje ključnih osoba• legal expenses insurance osiguranje od troљkova sudskih postupaka• level premium insurance osiguranje s konstantnom premijom• life insurance ћivotno osiguranje• life insurance policy polica ћivotnoga osiguranja• life insurance reserves (tehničke) pričuve (ћivotnog) osiguranja• major medical expense insurance zdravstveno osiguranje koje pokriva velike troљkove liječenja• marine insurance pomorsko osiguranje• multiple-line insurance paket polica osiguranja (polica koja pokriva viљe vrsta osiguranja)• municipal bond guarantee insurance osiguranje jamstva općinske obvezniceBilj.: Osiguranje koje jamči isplatu glavnice i kamate na obveznice koje izdaju općinske ili lokalne uprave (za financiranje raznih projekata poput izgradnje љkola ili stambenih objekata) u slučaju da izdavatelj nema sredstava za isplatu• municipal lease insurance osiguranje općinskoga zakupa• mutual insurance company druљtvo za uzajamno osiguranje• national insurance drћavno (socijalno) osiguranje• no-fault insurance kasko osiguranjeBilj.: Zakon prema kojemu oљtećenik u automobilskoj nezgodi moћe postaviti odљtetni zahtjev za liječničke i bolničke troљkove izravno svomu osiguravatelju bez obzira na to tko je skrivio nezgodu• non-life insurance neћivotno osiguranje• non-life insurance claims potraћivanja (zbog) neћivotnoga osiguranja• nonparticipating insurance osiguranje bez sudjelovanja u dobiti• ocean marine insurance prekooceansko pomorsko osiguranje• ordinary life insurance obično osiguranje ћivotaBilj.: Sve vrste osiguranja ћivota osim industrijskoga osiguranja ћivota• outage insurance osiguranje gubitka zarade (nakon prekida rada zbog osigurane opasnosti)• paid-up insurance otplaćeno osiguranje• participating insurance osiguranje sa sudjelovanjem u dobitiBilj.: Osiguranje koje proporcionalno sudjeluje u istom riziku s drugim osiguranjima• permanent life insurance trajno ћivotno osiguranje• personal insurance osobno osiguranje• private insurance privatno osiguranje• property insurance imovinsko osiguranje• Protection and Indemnity insurance (P&I) osiguranje P&IBilj.: U pomorskom osiguranju, osiguranje preko klubova P&I• public guarantee insurance programme program osiguranja drћavnih jamstava• reduced paid-up insurance umanjeno otplaćeno osiguranje• regular medical expense insurance osiguranje redovitih troљkova liječenja• relation of earnings to insurance clause klauzula o odnosu zarade i osiguranja• renewable term insurance obnovljivo osiguranje• rental value insurance osiguranje vrijednosti najamnine• replacement cost insurance osiguranje troљkova zamjene stvari• sickness insurance osiguranje za slučaj bolesti• social insurance socijalno osiguranje• stock insurance company dioničko druљtvo za osiguranje• straight life insurance izravno osiguranje ћivotaBilj.: Osiguranje kod kojega se premija plaća do kraja ћivota• suplementary medical insurance ( SMI) dopunsko zdravstveno osiguranje• surety insurance osiguranje uz jamstvo• term insurance osiguranje s rokom• third party insurance osiguranje od građanskopravne odgovornosti• time element insurance osiguranje temeljeno na vremenskom trajanju љtete• title insurance osiguranje prava vlasniљtva• transport insurance osiguranje prijevoza• transportation insurance osiguranje transporta/prijevoza• umbrella liability insurance krovno osiguranje odgovornosti• unit-linked insurance policy polica osiguranja povezanoga s investicijskim fondovima• universal life insurance univerzalno ћivotno osiguranje• whole-life insurance doћivotno osiguranjeEnglesko-Hrvatski Glosar bankarstva, osiguranja i ostalih financijskih usluga > insurance
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25 program
1. nto administer a program — выполнять / осуществлять программу
to apply a program — использовать / применять программу
to approve a program — утверждать / одобрять программу
to carry out a program — выполнять / осуществлять программу
to contribute to a program — способствовать выполнению программы; вносить вклад в программу
to expand / to extend a program — расширять программу
to lay out a program — излагать / намечать программу
to map out a program — намечать / составлять программу
to outline a program — излагать / намечать программу
to profess a program — придерживаться программы; отстаивать программу
to set out a program — излагать / намечать программу
to slash a program — урезать ассигнования на какую-л. программу
to unfreeze one's nuclear program — размораживать свою ядерную программу
- action-oriented programto water down one's program — ослаблять свою программу
- activated program
- ad hoc program
- advanced technical training programs
- aerospace program
- agrarian program
- agrarian reform program
- aid program
- all-embracing program
- alternative program
- ambitious program
- anti-inflation program
- anti-marine pollution programs
- armament program
- assistance program
- atomic energy program
- atoms-for-peace program
- austerity program
- ballot-counting program
- bilateral program
- black programs
- broad program
- broad-ranging program
- budget program
- categorical assistance program
- civil nuclear program
- civil nuclear-power program
- clear-cut program
- coherent program
- component program
- comprehensive program
- compromise program
- concerted program
- concrete program
- consolidated program
- constructive program
- coordinator of a program
- country programs
- crash program
- daily program of sittings
- detailed program
- development program
- diminution in a program
- disarmament program
- disease control programs
- domestic assaults on a program
- dormant program
- draft program
- economic development program
- economic recovery program
- economic reform program
- election program
- energy program
- established program
- European Recovery Program
- execution of a program
- expanded program
- export promotion program
- family planning program
- famine relief program
- feasible program
- feed-back program
- fellowship program
- field programs
- fiscal program
- flight program
- follow-on program
- follow-up program
- food program
- foreign policy program
- general democratic program
- global program
- government program
- halt to the program
- health program
- home-policy program
- housing program
- implementation of a program
- industrial development program
- innovative program
- in-plant training program
- integrated program
- interdisciplinary program of research
- intergovernmental program
- investment promotion program
- job-training program
- joint program
- land reform program
- large-scale program
- live program
- long-range program
- long-term program
- major program
- manned program
- marine program
- massive program
- maximum program
- medium-term programs
- militant program
- military-political program
- military-space programs
- minimum program
- modernization program
- monitoring and evaluating programs
- multilateral aid program
- national program
- nation-wide program
- natural resources development program
- negotiating program
- nondefense program
- non-nuclear defense program
- nuclear program
- nuclear test program
- nuclear-power program
- nuclear-weapons program
- operational program
- optional program
- party program
- Peace Program
- peaceful program
- performance of a program
- phased program
- pilot program
- political program
- population program
- power program
- price support program
- priority program
- privatization program
- production program
- program aimed at smth
- program for economic cooperation
- program for peace and international cooperation
- program has begun its most difficult period
- program has raised objections
- program of action
- program of activities
- program of consolidation
- program of general and complete disarmament
- program of gradual change
- program of measures
- program of militarization
- program of national rebirth
- program of research
- program of revival
- program of work
- promotion program
- public investment program
- public program
- reconstruction program
- recovery program
- reform program
- regional program
- regular program
- rehabilitation program
- research program
- resettlement program
- restructured program
- retraining program
- revised program
- revision of a program
- rural development program
- safeguards program
- safety standards program
- scientific program
- social program
- social welfare program
- sound program
- space exploration program
- space program
- special-purpose program
- Star Wars program
- Strategic Defense Initiative Program
- study program
- systematic assessment of the relevance, adequacy, progress, efficiency, effectiveness and impact of a program
- target program
- technical aid program
- terrorism reward program
- tough program
- training program
- unconstructive program
- under the program
- unemployment insurance program
- UNEP
- United Nations Environment Program
- utopian program
- vast program
- viable program
- war program
- wasteful program
- welfare program
- well-balanced program
- well-planned program
- well-thought-out program
- wide-ranging program
- work program
- world food program
- youth exchange program 2. vсоставлять программу, разрабатывать программу; программировать -
26 tax
n под. податок; збір; акциз; обкладення; a податковийобов'язковий платіж, який уряд накладає на товари і послуги, на дохід окремих осіб і підприємств, на власність, на прибутки тощо з метою одержання надходжень (revenue¹) для фінансування державних видатків на охорону здоров'я, розвиток освіти, пенсійне забезпечення та ін. програми, з метою регулювання рівня витрат в економіці (economy¹) країни тощо; ♦ існують прямі (direct tax) і непрямі (indirect tax) податки; до прямих податків належать прибутковий податок (income tax), податок на реалізований дохід від приросту активів (capital gains tax), майновий податок (wealth tax), що стосується вартості чистих активів, земельний податок (land tax) тощо; до непрямих — податок з обороту (sales tax), акцизний збір (excise duty), тарифи (tariff), митний податок (customs duty) тощо═════════■═════════accrued tax нарахована заборгованість зі сплати податків; accumulated earnings tax податок на нерозподілений прибуток; ad valorem tax лат. податок на вартість • податок з оголошеної ціни • податок у вигляді певного відсотка; advance corporation tax (ACT) податок на корпорації, виплачений авансом; agricultural tax сільськогосподарський податок; alcohol tax податок на алкогольні напої; alcohol-beverage tax податок на алкогольні напої • податок на спиртні напої; alternative minimum tax (AMT) альтернативний мінімальний податок; amusement tax податок на розваги (вистави, прокат кінофільмів); apportioned tax розподілений податок; assessed taxes прямі податки (на майно); burdensome taxes обтяжливі податки; business tax податок на бізнес • податок на підприємця; capital tax податок на капітал; capital gains tax (CGT); capital transfer tax податок на передачу капіталу; capitation tax податок, розрахований на одну особу; cargo tax податок на вантаж; chain-store tax прогресивний податок на мережу роздрібних крамниць ланцюгового підпорядкування; commodity tax (непрямий) податок на товари; company income tax податок на доходи компаній • податок на прибуток підприємств; consumption tax податок на споживання; corporate tax податок на прибуток корпорацій; corporation income tax податок на прибуток корпорацій • податок на доходи корпорацій; corrective tax коригуючий податок; death tax податок на спадщину; death and gift tax податок на спадщину і дарування; deferred tax відстрочені податки; deferred income tax відстрочений прибутковий податок; direct tax; dividends tax податок на дивіденди; double tax подвійний податок; earmarked taxes податки, резервовані для спеціальних цілей; effluent tax податок на відходи, що забруднюють середовище; emergency tax надзвичайний податок; employer payroll tax податок на підприємницький фонд заробітної плати; employment tax внесок у фонд страхування від безробіття; equalization tax урівноважу вальний податок • мито для вирівнювання; estate tax податок на спадщину • податок на нерухомість; estimated tax приблизно підрахований податок; excess profits tax податок на надприбуток; excise tax акцизний збір • акцизний податок; expenditure tax податок на видатки • непрямий податок; export tax експортне мито • податок на експорт; federal tax федеральний податок • податок, стягнений федеральним урядом; federal income taxes федеральні прибуткові податки • федеральні податки на доходи; flat tax пропорційний податок • податок, стягнений за єдиною ставкою; flat-rate tax пропорційний податок • податок, стягнений за єдиною ставкою; foreign tax закордонний податок • податок, стягнений закордонною державою; franchise tax податок на монопольні права і привілеї • франшизний податок; fringe benefits tax (FBT) податок на додаткові пільги; general property tax податок на всі види власності; general sales tax загальний податок з обороту; gift tax податок на дарування; goods and services tax податок на товари і послуги; graded tax податок з диференційованою ставкою; graduated tax податок, стягнений за прогресивною ставкою • прогресивний податок; graduated income tax прогресивний прибутковий податок; hidden taxes непрямий податок • неявний податок • прихований податок; highway tax збір на будівництво шосейних доріг; import tax імпортне мито • податок на імпорт; import equalization tax імпортний податок для вирівнювання • імпортне мито для вирівнювання; import turnover tax податок з обороту імпортних товарів; imposed tax запроваджений податок; income tax; increment value tax податок на приріст вартості; indirect tax; inflation tax інфляційний податок; inheritance tax податок на спадщину; interest equalization tax податок, який вирівнює ставки відсотка; intermediate taxes проміжні податки; land tax; legacy tax податок на спадщину; local tax місцевий податок; lump-sum tax одноразовий податок • податок на сукупну суму доходів • акордний податок; luxury tax податок на предмети розкоші; mainstream corporation tax основна сума податку на прибуток корпорацій; matured tax податок, за яким настав термін сплати; maximum tax максимальний податок; minimum tax мінімальний податок; motor vehicle tax податок на автомобілі; multistage sales tax багатоступінчастий податок на збут; municipal tax муніципальний податок; national tax загальнодержавний податок; net taxes чистий податок; net worth tax податок на власність; nondeductible tax податок, який не підлягає відрахуванню; occupational tax податок на професію; payroll tax податок із заробітної плати; personal property tax податок на особисте (рухоме) майно; privilege tax податок на привілей; processing tax податок на товар, який підлягає обробці; profits tax податок на прибутки; progressive tax прогресивний податок; property tax майновий податок • податок на власність; proportional tax пропорційний податок • податок, стягнений за єдиною ставкою; purchase tax (непрямий) податок на покупки; real estate tax податок на нерухомість; receipts tax податок з обороту; regressive tax регресивний податок; retail sales tax податок з роздрібного обороту; sales tax; securities tax податок на цінні папери; security transfer taxes податки на переказ цінних паперів; severance tax податок на видобуток корисних копалин; shared tax частковий податок; single tax єдиний податок; single-stage sales tax одноступінчастий податок на збут; social security tax податок на програму соціального страхування; specific tax специфічний податок; stamp tax гербовий збір; state tax податок, стягнений штатом • урядовий податок • податок, який регулює витрати на споживання товарів; stockholder's tax податок на доходи з акцій; stock transfer tax податок на операції з переказу акцій; sumptuary tax податок, який регулює споживання товарів; supplemental tax додатковий податок; tobacco tax акциз на тютюнові вироби; tonnage tax корабельний збір; trade tax промисловий податок; transaction tax податок з операцій; transfer tax податок на переказ; turnover tax податок з обороту; undistributed profit tax податок на нерозподілений прибуток; unit tax податок на одиницю • акцизний податок; value tax податок з оголошеної ціни; value-added tax (VAT) податок на додану вартість; wage tax податок на заробітну плату; wealth tax; withholding tax податок, який стягується шляхом регулярних вирахувань із заробітної плати═════════□═════════after tax після відрахування податку; before tax до відрахування податку; exempt from tax не підлягає оподаткуванню; for tax purposes з метою оподаткування; incidence of tax розподіл податкового тягаря; liable to tax оподатковуваний • який підлягає оподаткуванню; net marginal tax rate чиста гранична ставка податку; progressive tax structure прогресивна схема оподаткування; regressive tax structure регресивна схема оподаткування; shifting of a tax перекладення податкового тягаря; subject to tax оподатковуваний • який підлягає оподаткуванню; tax account податковий рахунок; tax accounting податковий облік; tax accounts податкова звітність; tax administration податкове відомство • податкова адміністрація; tax advantage вигода, яка випливає із практикованої системи оподаткування; tax adviser радник з питань оподаткування • консультант у справах оподаткування; tax allocation розподіл податків; tax allowance знижка з оподатковуваної суми; tax amount розмір податків • сума податків; tax and expenditure policy бюджетно-податкова політика • фінансово-податкова політика; tax arrears заборгованість з податків; tax assessment встановлення податкових ставок • обкладання податком • оподаткування; tax assessment act закон про оподаткування; tax assessment authority податкове управління; tax assessment complaint скарга, пов'язана з неправильним оподаткуванням; tax assessment method порядок оподаткування • порядок встановлення податкових ставок; tax assessor податковий інспектор; tax at source податок, відрахований із загальної суми доходів; tax-at-source system система відрахування податку із загальної суми доходів; tax auditor податковий аудитор • податковий ревізор; tax authority податкове управління; tax avoidance ухилення від сплати податків; tax barrier податкова перешкода; tax base база оподаткування; tax benefit податкова пільга; tax bracket ступінь податкової схеми; tax burden податковий тягар; tax ceiling максимальний рівень оподаткування; tax charge нарахування податку; tax collection стягнення податку; tax collection rate рівень податкових надходжень; tax concession податкова пільга; tax consultant консультант у справах оподаткування; tax control податковий контроль; tax control act закон про податковий контроль; tax court податковий суд; tax credit податкова пільга • податкова знижка • відстрочена сплата податку • податковий кредит; tax debt заборгованість з податків; tax declaration податкова декларація; tax-deductible який підлягає звільненню від сплати податку; tax deduction відрахування від податку • зменшення податку; tax deferral відстрочення оподаткування; tax dodging ухилення від сплати податків; tax equalization вирівнювання податку; tax equalization account рахунок вирівнювання податку; tax equalization fund фонд вирівнювання податку; tax evasion ухилення від сплати податків; tax-exempt не підлягає оподаткуванню • звільнений від податку; tax exempted (T. E.) звільнений від податку; tax exemption звільнення від податку; tax expense витрати на сплату податків; tax file number (TFN) реєстраційний номер в податковому управлінні; tax filing date термін подання податкової декларації; tax form бланк податкової декларації; tax fraud податкове шахрайство; tax free вільний від сплати податку • безмитний • неоподатковуваний; tax haven податковий рай; tax identification number ідентифікаційний податковий номер; tax in arrears прострочені до сплати суми податку; tax incentive податковий стимул; tax income надходження від оподаткування; tax increase зростання податків; tax in kind натуральний податок; tax law податкове право • податкове законодавство; tax leasing податкова оренда; tax legislation податкове законодавство; tax levy податковий збір; tax liability заборгованість з податкових платежів; tax loophole лазівка в податковому законодавстві • можливість ухилитися від сплати податків; tax loss збитки від оподаткування; tax loss carry-back зарахування втрат при сплаті податку за минулий період; tax loss carry-forward зарахування втрат при сплаті податку на рахунок майбутнього прибутку; tax loss setoff компенсація втрат при сплаті податку; tax management податковий контроль; tax office податкове управління; tax offset відшкодований податок • податковий кредит; tax on capital податок на капітал; tax on cargo вантажний збір; tax on importation податок на імпорт; tax on income податок на дохід • прибутковий податок; tax on industry податок на промислове виробництво; tax on investments податок на вклади • податок на цінні папери; tax on a patent патентне мито; tax on profits податок на прибутки; tax on wealth податок на майно; tax overpayment переплата податку; tax owed належний податок; tax paid сплачений податок; tax paid in kind податок, сплачений натурою; tax payable податок, який підлягає сплаті; tax payment виплата податкових сум • сплата податків; tax penalty штраф за несплату податку; tax period період оподаткування; tax planning планування податкових надходжень; tax policy податкова політика; tax principle принцип оподаткування; tax privilege податкова пільга; tax proceeds податкові надходження; tax provision резерв на сплату податку; tax rate податкова ставка • ставка оподаткування; tax rebate податкова пільга • знижка з податку • зниження податкових ставок; tax receipts податкові надходження; tax reduction зниження податку; tax reform податкова реформа; tax reform bill законопроект про податкову реформу; tax refund повернення сплаченого податку; tax reorganization перебудова системи оподаткування; tax return податкова декларація • податковий дохід • розрахунок податку; tax revenue дохід від податків • податкові надходження; tax scale схема ставок податку; tax services консультативні послуги з оподаткування; tax shelter засіб зменшення або уникнення сплати податку; tax shifting перекладення податкового тягаря; tax statement податкова декларація; tax status податковий статус; tax surcharge додатковий податок; tax threshhold нижня межа оподатковуваних доходів • нижня межа оподаткування; tax value of a deduction розмір податкового відрахування; tax verification перевірка правильності оплати податків; tax year обліковий рік оподаткування; tax yield податковий дохід; to abate a tax знижувати/знизити податок; to abolish a tax скасовувати/скасувати податок; to be exempt from tax бути звільненим від сплати податку; to charge a tax стягувати/стягнути податок; to collect taxes стягувати/стягнути податки; to cut a tax знижувати податок; to deduct taxes відраховувати/відрахувати податки; to dodge taxes ухилятися/ухилитися від сплати податку; to evade taxes ухилятися/ухилитися від сплати податку; to exempt from tax звільняти/звільнити від сплати податку; to impose a tax оподатковувати/оподаткувати • накладати/накласти податок • вводити/ввести податок; to increase taxes підвищувати/підвищити податки; to lay on a tax оподатковувати/оподаткувати; to levy a tax оподатковувати/оподаткувати; to pay taxes оплачувати/оплатити податки; to raise taxes підвищувати/підвищити податки • збирати/зібрати податки; to reduce taxes знижувати/знизити податки; to remove a tax скасовувати/скасувати податок; to withhold taxes відраховувати/відрахувати податки • затримувати/затримати сплату податківtax ‡ tax (393)▹▹ levy -
27 loan
1. сущ.1)а) фин. заем, ссуда, кредит (сумма денег или имущество, предоставленные кредитором на срок или до востребования за определенную плату заемщику для использования в тех или иных целях)to extend [provide\] a loan — предоставлять кредит
to redeem a loan — погасить [выплатить\] заем
low interest loan — ссуда с низкой процентной ставкой, ссуда под низкий процент
proceeds from [of\] loans — поступления от займов
loan secured on a property — ссуда [заем\] под залог имущества; заем, обеспеченный залогом имущества
purpose of loan — цель кредита, целевое назначение кредита
Syn:See:acquisition loan, alternative loan, alternative mortgage loan, amortizing loan, Anglo-American loan, asset conversion loan, asset-based loan, automatic premium loan, back-to-back loan, bad loan, balloon loan, bow-tie loan, bridging loan, broker loan, broker's loan, bullet loan, buy-to-let loan, capital investment loan, collateral loan, commercial and industrial loan, concessional loan, conforming loan, consolidation loan, constant payment loan, construction loan, consumer loan, contractor loan, contractor loan, co-signed loan, demand loan, direct loan, discount loan, doubtful loan, education loan, farm loan, fixed-rate loan, GI loan, high-ratio loan, home extension loan, home loan, hybrid loan, income property loan, indexed loan, indirect loan, insured loan, interbank loan, interest-only loan, inventory loan, junior loan, let-to-buy loan, lombard loan, non-performing loan, pension loan, plan loan, policy loan, predatory loan, premium finance loan, project loan, recourse loan, reduction-option loan, savings account loan, secured loan, self-liquidating loan, signature loan, soft loan, sovereign loan, Stafford loan, straight loan, student loan, sub-prime loan, syndicated loan, term loan, tied loan, unsecured loan, variable-rate loan, veterans loan, viatical loan, zero interest loan, loan balance, loan broker, loan insurance, loan loss, loan market, loan-to-value ratio, Investment Sector Loan Program, lender, borrowerб) общ. (что-л., взятое во временное пользование)to have the loan of smth., to have smth. on loan — получить что-л. взаймы [во временное пользование\]
to be on loan to smb — быть отданным во временное пользование кому-л.
If a book is on loan to another reader you can place a hold on it for yourself using the library on-line catalogue. — Если книга выдана другому читателю, вы можете заказать ее с помощью онлайнового библиотечного каталога.
в) эк. тр. (работник, временно переведенный в другую организацию; особенно о киноактере)to be on loan to smw — быть временное командированным куда-л.
She is on loan to the Center from her job in Oklahoma. — Она временно работает в этом центре, оставив свою постоянную работу в Оклахоме.
2)а) общ. заимствование ( процесс)б) общ. книговыдача ( в библиотеке)2. гл.общ. давать взаймы, ссужать (что-л., особенно деньги)money has been loaned to city councils — деньги были отданы в качестве кредита муниципальным советам
Money which has been loaned to city councils by the central government can be repaid at a low rate of interest. — Деньги, взятые муниципальным советом у центрального правительства, возвращаются с небольшими процентами.
Syn:lend 1. 1)See:
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ссуда, кредит: сумма денег (собственность), предоставленная кредитором на срок или до востребования за определенную плату (процент) заемщику для использования в тех или иных целях.* * *• /vt/ давать взаймы• заемный• ссуда* * *Кредит (заем, ссуда). кредитный договор о передаче одной стороной (займодавцем) другой стороне (заемщику) денег или вещей в оперативное управление или собственность; при этом заемщик обязуется своевременно возвратить равное количество вещей или такую же сумму денег. За кредит, предоставленный лицам, занимающимся предпринимательской деятельностью, взимаются проценты, если иное не предусмотрено договором З. Размер процентов определяется соглашением сторон с соблюдением требований к процентным ставкам по кредитам, установленным в соответствии с законодательными актами, а при отсутствии такого соглашения - в размере средней ставки банковского процента, существующей в месте нахождения кредитора. . Инвестиционная деятельность .* * *Финансы/Кредит/Валютассуда, кредитсм. credit-----1. заемдоговор, по которому одна сторона передает другой стороне деньги или материальные ценности на специально оговоренных условиях2. займдоговор, по которому одна его сторона заимодавец передает в собственность или оперативное управление другой стороне заемщику деньги или имущество (вещи) с определенными признаками, а заемщик обязуется возвратить их в том же качестве-----Банки/Банковские операциидоговор, по которому одна сторона (заимодавец) передает в собственность или оперативное управление другой стороне (заемщику) деньги или вещи, а заемщик обязуется возвратить полученную сумму или вещи того же рода и качества. -
28 applied sociology
соц. прикладная социология (направление в социологии, целью которого является применение социологических теорий, понятий, методов и результатов исследований для решения практических задач)See: -
29 delivery
сущ.1)а) торг., связь поставка, доставка (заказанных товаров, периодических изданий, писем и др.)pattern of message delivery — схема [модель\] доставки сообщения
ATTRIBUTES:
scheduled delivery — плановая поставка, поставка по графику
COMBS:
conditions of delivery, terms of delivery — условия поставки
date of delivery — дата доставки [поставки\]
cost of delivery — стоимость доставки [поставки\]
time of delivery, life of delivery — срок поставки
guarantee of delivery — обеспечение [гарантия\] доставки
point of delivery — пункт назначения доставки; место поставки
frequency of delivery — периодичность поставок; частота поставок
on delivery — по доставке; при доставке
collect [payment, pay, cash\] on delivery — наложенный платеж, оплата при доставке
for delivery — на доставку [поставку\]; за доставку [поставку\]; к доставке [поставке\]
charges for delivery — затраты на доставку; плата за доставку
delivery by — доставка (чем-л., кем-л.)
delivery by air — воздушная доставка, доставка по воздуху
to take delivery — принимать поставку (чего-л.)
We took delivery of three more Boeing 737s in February. — В феврале нам поставили еще три самолета Боинг 737.
to delay delivery — задерживать поставку [доставку\]
We do not assume any liability for delays in or failure to make delivery due to conditions over which we have no control. — Мы не принимаем на себя ответственности за задержку и невыполнение поставки по независящим от нас причинам.
See:bad delivery, business delivery, complete delivery, compulsory delivery, consumer delivery, curb delivery, defective delivery, delivery by instalments, delivery in part, delivery on call, free delivery, forward delivery, good delivery, home delivery, incomplete delivery, door-to-door delivery, express delivery, vendor delivery, conditions of delivery, deadline for delivery, delay in delivery, delivery contract, delivery deadline, delivery firm, delivery management, delivery price, delivery versus payment, life of delivery, delivery contract, delivery instructions, delivery item, delivery order, delivery period, delivery schedule, delivery time, credit and delivery, sale and delivery, misdelivery, deliverб) юр., торг. поставка (передача от продавца к покупателю прав владения товарами, имуществом, финансовыми инструментами и т. д.; согласно определению Единообразного торгового кодекса США: добровольная передача от продавца к покупателю права владения финансовым инструментом, товарораспорядительным документом, бумагой, удостоверяющей интерес в движимом имуществе; согласно британскому закону "О продаже товаров" от 1979 г.: добровольная передача права владения товарами от продавца покупателю)See:, Sale of Goods Act 1979, contract of sale of goods, delivery concurrent conditions, Uniform Commercial Code, document of titleв) бирж. (товаров, ценных бумаг, напр., по фьючерсному контракту)2) торг., связь поставляемые [доставленные\] товары; доставленная корреспонденция3) эк., юр. вручение, передача (документа) (часто требуется для вступления в силу передаваемого документа; напр., физическая передача страхового полиса страхуемому)delivery of patent — выдача патента; вручение патента
See:4)а) общ. исполнение, обеспечение, предоставление (услуги, информации)Integrated Food Safety Information Delivery System — Интегрированная система предоставления информации о безопасности пищевых продуктов
See:б) тех., c.-х. питание (током и т. п.), снабжение (водой и т. п.), подача (угля и т. п.)delivery at fixed intervals — подача (напр., воды) по графику
See:5) общ. передача, выдача (напр., преступника государству и т. п.)
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поставка: 1) поставка или получение конкретного финансового инструмента в случае исполнения срочного биржевого контракта; 2) передача ценной бумаги новому владельцу.* * *. 1) передача товара покупателю; 2) вид договора купли-продажи, по которому поставщик (продавец, изготовитель или коммерческий посредник) обязуется в установленный договором срок передать потребителю (покупателю) в собственность продукцию, предназначенную для его хозяйственной деятельности; 3) на бирже - прекращение обязательств по фьючерсному контракту путем передачи покупателю реального товара. . The transfer of the cash commodity from the seller of a futures contract to the buyer of a futures contract. Each futures exchange has specific procedures for delivery of a cash commodity. Some futures contracts, such as stock index contracts, are cash settled. Словарь экономических терминов 1 .* * *Ценные бумаги/Биржевая деятельностьпрекращение обязательств по фьючерсному контракту путем предложения реального товара -
30 Financial Statement and Budget Report
сокр. FSBR фин., брит. Финансовый отчет и бюджетный доклад* (доклад по бюджетной политике, подготавливаемый министром финансов Великобритании и публикуемый после принятия государственного бюджета; содержит данные за отчетный период, стратегические экономические и социальные цели на очередной период, планы государственных расходов, данные об изменениях налоговой системы и прогнозы государственных доходов)See:budgetary policy, adopted budget, alternative budget 2), balanced budget amendment, balanced budget rule, central government borrowing requirement, public sector borrowing requirement, defense budget, deficit budget, economic indicator, fundamental analysis
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Финансовое заявление и бюджетный доклад: финансовый доклад, представляемый министром финансов Великобритании в день принятия государственного бюджета; содержит данные за отчетный период, прогноз расходов, изменения в системе налогообложения и др. мероприятия экономической политики.Англо-русский экономический словарь > Financial Statement and Budget Report
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31 investment
сущ.1) эк., часто мн. инвестиция, капиталовложение, капитальное вложениеа) (ресурсы, вкладываемые в создание производственных или потребительских благ; как правило, имеется в виду вложение денег, но могут подразумеваться также материальные или трудовые ресурсы; в русском языке часто употребляется во множественном числе)to attract investment into [to\] a region — привлекать инвестиции в регион
to attract investment from individual, bank and corporate investors — привлекать инвестиции со стороны индивидуальных, банковских и корпоративных инвесторов
Our aim is not only to attract investment to the UK but to keep it here too. — Наша цель не только привлечь инвестиции в Великобританию, но и удержать и их в стране.
France attracts 9% of all foreign investment in OECD countries. — Франция привлекает 9% всех иностранных инвестиций в странах ОЭСР.
investment market — инвестиционный рынок, рынок инвестиций
See:alternative investment, brownfield investment, capital investment, cash investment, cash-equivalent investment, collective investments, current asset investment, debt investment 3), direct investment, domestic investment, environmental investment, equity investment 2) б), financial investment, fixed asset investment, follow-up investment, foreign investment, greenfield investment, industrial investments, intangible investment, international investment, inventory investment, leveraged investment, money market investment, mutual investments, passive investments, portfolio investment, real estate investment, real investment, shared investment, strategic investment, tangible investment, unquoted investment, viatical investment, assumed investment return, guaranteed investment contract, investment adviser, investment analyst, investment bond, investment insurance, investment manager, investment position, return on investment, investment-linked annuity, investor, investee, reinvestment, disinvestmentб) (инструмент, с помощью которого осуществляется вложение средств, напр., облигация, акция и т. п.)You can choose funds that invest in money market investments such as treasury bills, income investments such as bonds, or equity investments such as stocks of large corporations. — Вы можете выбрать фонды, которые вкладывают средства в инвестиционные инструменты денежного рынка (напр., казначейские векселя), в доходные инвестиционные инструменты (напр., облигации) или в долевые инвестиционные инструменты (напр., акции крупных корпораций).
Syn:See:debt investment 2), equity investment 2), а hybrid investment, investment advertisement, investment advertising, investment market, life of investment2) эк. инвестирование, вложение (помещение капитала в физические или финансовые активы с целью получения прибыли)to carry out investment — осуществлять инвестиции [капиталовложения\]
to promote investment — стимулировать инвестиции [капиталовложения\]
See:continuing investment, ethical investment, investment banker, investment broker, investment company, investment dealer, investment group, investment policy, investment trust, Canada Pension Plan Investment Board, before-tax rate of return, hoarding, consumption3) общ. затраты, вложения (затраты какого-л. ресурса)The work also requires a huge investment of time. — Работа также требует огромных затрат времени.
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капиталовложение (инвестиция): 1) помещение средств в финансовые активы для получения процентов и дивидендов, а также в надежде на рост стоимости активов; подразумевается, что сохранность основной суммы инвестиций имеет принципиальное значение (в отличие от спекуляции); инвестиции могут быть финансовыми (вложение денег) или состоять в усилиях, затраченном времени; 2) покупка машин, оборудования, недвижимости.* * ** * *Инвестиция, инвестирование. . Словарь экономических терминов .* * *1. совокупность затрат, реализуемых в форме долгосрочных вложений капитала в промышленность, сельское хозяйство, транспорт и др. с отсроченной отдачей2. вложение капитала внутри страны или заграницей в предприятия промышленности, транспорта и т. п. с целью получения прибыли -
32 option
1. сущ.1) общ. альтернатива, вариант, опция ( один из нескольких вариантов выбора)in such circumstances, obtaining a student loan is the best option for him or her — в таких условиях, наилучший вариант для него/нее — получение студенческого кредита
Spanish is one of the options. — Испанский — один из языков, который можно выбрать (для изучения).
Syn:2)а) общ. выбор; право выбора [замены\]at the option of the purchaser, at buyer's option — по выбору [усмотрению\] покупателя
imprisonment with [without\] the option of a fine — тюремное заключение с правом [без права\] замены его штрафом
See:б) эк., юр. право выбора*, опцион* (право выбора отдельных условий исполнения, завершения или продления сделки, которое имеет один из участников сделки согласно заключенному контракту; напр., право продлить аренду после истечения первоначального срока аренды, право выкупить арендованное имущество по истечении срока аренды, право преимущественной покупки новых ценный бумаг, право конвертации ценных бумаг, право выбора формы страхового взноса и т. д.)option to buy [purchase\] — право покупки
See:abandonment option, accelerated option, advance option, bargain purchase option, bargain renewal option, borrower's option-lender's option, buyer's option, cash option, conversion option, cross option agreement, crown jewel option, embedded option, end of term option, fair market value purchase option, fixed amount option, fixed period option, float-down option, floor option, life income option, liquid yield option note, load spread option, lock-up option, multi-option facility, negative option, nonforfeiture option, option agreement, option to tax, paid-up additional insurance option, purchase option, positive option, reduction-option loan, renewal option, settlement option, stock purchase option, tax-option corporation, optionally renewable policy, indexed currency option note, lease with option to purchase3) фин., бирж. опцион (разновидность срочного контракта на покупку или продажу какого-л. актива, который исполняется или не исполняется по усмотрению его владельца; предусматривает, что покупатель опциона уплачивает продавцу опциона определенную премию за получение права купить или продать какой-л. актив через определенное время по определенной цене; в случае отказа от исполнения, премия остается у продавца; опцион является средством страхования от рисков изменения цены, процента и др. переменных; существует большое количество видов опционов в зависимости от вида актива и условий исполнения опциона; покупатель опциона рискует только величиной уплачиваемой при покупке премией, но ограждает себя от значительно больших изменений цены базисного актива, которые могли бы произойти в будущем и сильно ухудшить его материальное положение; существует большое количество видов опционов в зависимости от вида базисного актива и условий исполнения опциона; многие опционы являются высоколиквидными ценными бумагами и торгуются на специальных биржах)to exercise [take up\] an option — исполнить опцион
to abandon an option — не исполнить опцион (отказаться от использования права, которое дает опцион)
giver of an option — лицо, предлагающее опцион
to buy a 1 month call option on a X stock with a strike price of $50 — купить опцион "колл" на покупку акций X по цене 50 долл. через один месяц
Option names follow the format ( Stock ticker) (Expiration month) (Strike price) (Call or Put) \@ (Premium price). LEML January 20 Call \@ $.75 means a call option for Lemur Leisure Lines stock at $20 a share with a premium per share of $.75. — Обозначения опционов придерживаются следующего формата: (тикерный символ) (месяц окончания срока) (цена исполнения) ("колл" или "пут") \@ (премия). LEML January 20 Call \@ $.75 — означает опцион "колл" на акции "Lemur Leisure Lines" по цене $20 за акцию с премией $0,75 за акцию.
Syn:See:, average strike option, American option, Asian option, Atlantic option, barrier option, Bermuda option, call option, call-of-more option, capped option, catastrophe option, chooser option, collar option, commodity option, contingent premium option, conventional option, covered option, covering option, currency option, dealer option, debt option, deep in the money option, deferred premium option, double option, down-and-out option, dressed option, European option, exchange-traded option, exotic option, expired option, financial options, foreign currency option, foreign exchange option, forward reversing option, fungible options, futures option, gold option, in the money option, index option, interest rate option, knock-in option, knock-out option, lapsed option, limited exercise option, listed option, lock-up option, lookback option, naked option, non-equity option, option on a floor, option on futures, option to double, out the money option, path dependent option, postponement option, put and call option, put option, put-of-more option, quality option, quanto option, renewal option, Semi-American option, share option, split-fee option, spread option, stock option, straddle option, swap option, traded option, traditional option, triple option, uncovered option, underwater option, up-and-out option, US-style option, class of options, option account, option agreement, option buyer, option cycle, option day, option dealer, option deposit letter, option exchange, option fund, option growth fund, option holder, option income fund, option margin, option market, option money, option mutual fund, option period, option position, option premium, option price, option pricing model, option seller, option series, option spread, option strategy, option writer, options trader, options exchange, options market, rate of option, registered options principal, registered options representative, series of options, type of option, exercise price4) юр. оптация (выбор гражданства, обычно предоставляемый населению территории, переходящей от одного государства к другому)2. гл.эк. предоставлять [получать\] право на что-л.; покупать [продавать\] опцион на что-л.movie producers optioned the book soon after its publication, in 1988 — кинопродюсеры приобрели права на эту книгу вскоре после ее публикации в 1988 г.
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1) опцион (право выбора); 2) разновидность срочной сделки, которую не обязательно исполнять; контракт, который дает право, но не обязательство купить (опцион "колл") или продать ("пут") товар или финансовый инструмент в течение некоторого срока по оговоренной цене (см. exercise price/ strike price) в обмен на уплату определенной суммы; опционные сделки проводятся с ценными бумагами, товарами, контрактами на базе различных индексов цен; цена опциона определяется комбинацией срока, неустойчивости, уровня цены инструмента в основе контракта; большинство опционов используется для хеджирования и спекуляции и редко исполняются; см. at the money;in the money;out of the money;3) в конвертируемом облигационном займе: право купить ценные бумаги эмитента на оговоренных условиях в обмен на конвертируемые облигации; 4) в организации эмиссии ценных бумаг: право участника синдиката на дополнительную квоту; 5) право служащего компании на приобретение ее акций на определенных условиях; см. incentive stock option;* * *1) выбор; 2) опцион; 3) выборы* * *. Контракт, дающий своему обладателю право, не порождая обязательства, купить или продать некоторый актив по определенной цене в течение фиксированного периода времени. . The right to buy (or sell) or lease a property at a certain price for a limited period of time. For example, you pay $2,000 for a option to purchase 20 acres of land for $200,000. The option expires in one year. Depending on the terms, you may or may not be able to sell the option. Глоссарий по опционам .* * *право выбора способа, формы, объема, техники использования обязательства, предоставленное одной из сторон условиями договора (контракта) или право отказа от выполнения обязательства при обстоятельствах, обусловленных договором-----опцион; сделка с премиейправо на продажу или покупку биржевого товара или ценных бумаг в фиксированном объеме к определенной дате по цене использования опциона-----Ценные бумаги/Биржевая деятельностьдоговорное обязательство купить или продать определенный вид ценностей или финансовые права по установленной в момент заключения сделки цене и в согласованные сроки, при этом в обмен на полученные права покупатель продавцу уплачивает премию -
33 product
сущ.1)а) эк. продукт, изделие, товар (предмет, созданный человеком, машиной или природой; чаще всего имеются в виду предметы, созданные с целью продажи); мн. продукцияfood products — продукты, продовольственные товары
high-quality product — товар высокого качества, высококачественный [первоклассный\] товар
premium quality [premium grade\] product — товар высшего сорта [качества\], товар класса премиум-класса
undiscounted products — товары, продаваемые без скидки
fairly-priced product — товар по приемлемой [справедливой\] цене
See:acceptable product, accessory product, actual product, adulterated product, advanced technology products, ageing product, agricultural product, alimentary products, allied products, all-meat product, alternative products, ancillary product, anonymous product, augmented product, bakery products 1), basic product, beauty product, best-selling product, business products, by-product 1), &3, capitalized product, captive product, characteristic product, 2), co-product, commercialized product, commodity product, common product, comparable products, competing products, competiting products, competitive product, competitive products, complementary products, complete product, complicated product, conforming product, consumer products, consumer durable product, convenience products, core product, crop products, custom-designed product, customized product, custom-made product, declining product, deficient product, dehydrated product, differentiated product, diminishing marginal product, disposable product, diversified products, DIY product, do-it-yourself product, domestic product, durable products, egg product, electronics products, end product 2), &3, energy-saving product, entrenched product, essential product, established product, ethical product, ethnic product, everyday product, exclusive product, export products, fair trade product, fairly traded product, fairtrade product, fighting product, final product 1), а&2, financial product, food products, foreign products, formal product, functional product, generic product, global product, green products, grooming product, hair-care product, half-finished product, harmful product, health product, hedonic product, heterogeneous product, high performance product, high quality product, high-interest product 1), high-involvement products, high-margin product, high-reliability product, high-risk product, high-tech product, high-turnover product, high-value product, home-grown product, home-produced product, homogeneous product, hot product, household cleaning product, household maintenance products, household product, hygiene product, imitative product, imperfect product, import products, import-sensitive products, impulse product, industrial product, inferior product, information product, innovative product, in-process product, intangible product, interlocking products, intermediate product, investigated product, joint product, key product, knowledge-intensive product, known product, laundry products, lead product, leading edge product, leisure products, leisure-time products, licensed product, line extension product, livestock product, low-interest product 1), low-involvement products, low-value product, luxury product, main product 2), &3, manufactured products, marginal physical product, marginal product, mature product, me-too product, metal product, misbranded product, multinational product, multiple-use product 2), mundane product, national product, necessary product, necessity product, new product, no-name product, nonconforming product, non-conforming product, non-durable products, nonfood products, non-standard product, novel product, office products, off-price product, off-standard product, oil products, one-shot product, optional product, over-engineered product, paper products, parity products, patentable product, patented product, patent-protected product, payment product, pension product, pharmaceutical product, physical product, plant products, potential product, premium product, prestige products, price-sensitive product, primary products, prime product, printed products, private brand products, private label products, processed product, qualified product, quality products, ready-made product, rejected product, related product, replacement product, representative product, retirement product, revenue product, revised product, safe product, saleable product, salutary product, satisfactory product, scarce product, second generation product, secondary product, semi-finished products, shoddy product, sideline product, single-use product, skill-intensive product, slow-moving product, social product, sophisticated product, standardized products, sugared product, superior product, supplementary products, surplus product, synthetic product, tainted products, tangible product, tied product, tied products, tinned products, tobacco products 1), tying products, unacceptable product, unbranded product, unidentified product, unpatented product, unsafe product, unsaleable product, unsatisfactory product, utilitarian product, vendible product, viable product, wanted product, well-designed product, worthwhile product, product acceptability, product acceptance, product adaptability, product adaptation, product addition, product advertising, product analysis, product announcement, product application, product area, product arsenal, product assessment, product association, product assortment, product assurance, product augmentation, product availability, product awareness, product benefit, product billing, product brand, product branding, product bundling, product capabilities, product category, product choice, product claim, product class, product classification, product company, product compatibility, product competition, product comprehension, product concept, product conception, product control, product copy, product cost, product costing, product coverage, product cycle, product decision, product deletion, product demand, product demonstration, product departmentalization, product design, product development, product differences, product differentiation, product display, product distribution network, product diversification, product division, product element, product elimination, product engineering, product enhancement, product evaluation, product evolution, product exchange, product exhaustion, product expansion, product extension, product failure, product family, product field, product flows, product form, product graduation, product group, product homogeneity, product idea, product image, product improvement, product inflation, product innovation, product inspection, product integrity, product introduction, product invention, product item, product knowledge, product label, product labelling, product layout, product leveraging, product liability, product life, product life cycle, product line, product lineup, product literature, product management, product manager, product manual, product market, product marketing, product matching, product message, product mix, product modification, product name, product nameplate, product offering, product opportunity, product organization, product orientation, product origin, product patent, product perception, product performance, product personality, product placement, product plan, product planner, product planning, product policy, product portfolio, product position, product positioning, product preference, product presentation, product price, product pricing, product profile, product proliferation, product promotion, product proof, product protection, product publicity, product puffery, product quality, product quantity, product range, product rationalization, product recall, product release, product requirements, product research, product research and development, product retailer, product revision, product revolution, product safety, product sales, product sample, product sampling, product satisfaction, product segment, product segmentation, product shortage, product specialization, product specifications, product standard, product statement, product strategy, product structure, product style, product styling, product subline, product superiority, product survey, product tangibility, product team, product technology, product test, product testimony, product testing, product trial, product type, product uniformity, product usage, product validation, product variation, product variety, product warranty, endorse a product, Central Product Classification, Certificate of Pharmaceutical Product, Chemical and Allied Products Merchant Wholesalers, Clay Product and Refractory Manufacturing, debt-for-products swapб) эк. продукт, объем продукции ( количество произведенных товаров или услуг)company's product — продукция компании, товары компании
See:2) общ. результат, продукт (итог какой-л. деятельности)History is the product of social and economic forces. — История — это результат взаимодействия общественных и экономических факторов.
the product of this activity is radiation — в результате этой деятельности появляется радиация.
See:3) мат. произведение ( результат умножения двух чисел)
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продукт, товар: что-либо производимое для продажи.* * ** * *. . Словарь экономических терминов .* * * -
34 second best
1. сущ.а) общ. (что-л. или кто-л. по какому-л. критерию занимающее второе место, т. е. следующее сразу за объектом или лицом, занимающим по этому критерию первую позицию; напр., об альтернативном варианте, по предпочтительности следующем сразу за оптимальным вариантом)the second best is to read about another's experience and learn from it — второй по оптимальности вариант — читать о практике других и учиться на их опыте
б) эк. (наилучший достижимый результат после появления в системе каких-л. ограничений)See:2. прил.тж. second-best общ. второй наилучший; субоптимальный (о чем-л. или о ком-л., занимающем по какому-л. критерию вторую позицию)So, who is second best? — Итак, кто на втором месте?
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35 trade
1. сущ.1) эк. занятие, ремесло, профессияallied trade — смежная [родственная\] профессия [специальность\]
Syn:2) эк. торговля, коммерческая деятельностьto promote trade — способствовать [содействовать\] развитию торговли, поощрять развитие торговли
to carry on trade, to conduct trade, to engage in trade, to be engaged in trade — вести торговлю, торговать
Syn:See:administered trade, adversarial trade, alternative trade, barter trade, bilateral trade, coastal trade, coasting trade, coastwise trade, cross-border trade, domestic trade, external trade, fair trade, foreign trade, free trade, export trade, illicit trade, import trade, international trade, multilateral trade, paperless trade, services trade, shuttle trade, slave trade, wholesale trade, balance of trade, gains from trade, trade advertising, trade advertisement, trade market, imbalance in trade, Trade Act of 1974, Trade Act of 20023) эк. отрасль торговли, отрасль производства; отрасль промышленности; промышленностьthe building/the furniture trade — строительная [мебельная\] промышленность
the publishing [printing\] trade — издательское [типографское\] дело
See:4) эк. клиентура, покупателиI think our products will appeal to your trade. — Я думаю, что наши товары понравятся вашим покупателям.
5)а) эк. торговцы (в какой-л. отрасли или представители определенной профессии; обычно с определенным артиклем)б) эк. торговцы, торговое сословие; купцы, купечество6) торг. (лица, имеющие право продажи спиртных напитков)7) эк. обмен, сделкаin trade for smth. — в обмен на что-л.
to take smth. in trade — приобрести что-л. в порядке обмена
Syn:2. гл.1)а) торг. торговатьto trade in smth. — торговать чем-л.
to trade with smb. — торговать с кем-л.
Syn:See:б) торг. ходить по магазинам, делать покупкиSyn:2)а) общ. менять, обменивать ( один товар на другой)Syn:б) общ. обмениватьсяThey traded insults. — Они обменялись оскорблениями.
3. прил.We traded seats with them. — Мы обменялись с ними местами.
1) торг. торговыйSee:trade acceptance, trade agreement, trade barriers, trade blockade, trade buyer, trade credit, trade custom, trade deficit, trade discount, trade house, trade imbalance, trade marketing, trade mission, trade policy, trade sanction, trade surplus2) общ. профессиональный; относящийся к профсоюзамSee:
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1) сделка, операция (с ценными бумагами); = transaction; 2) торговля: купля-продажа товаров и услуг; = commerce; 3) группа производителей, конкурирующих между собой на одном рынке; коммерческая специализация; 4) группа компаний, которые проводят между собой различные операции trade bills; trade credit; trade discount; 5) = barter.* * *торговля, сделка. транзакция ценных бумаг, валюты или других ценностей; . Устная договоренность или электронная операция между продавцом и покупателем ценной бумаги. Как только сделка заключена, она считается окончательной. Расчеты по сделке происходят в течение следующих 1-5 рабочих дней Глоссарий финансовых и биржевых терминов .* * *торговля; коммерция-----Ценные бумаги/Биржевая деятельность -
36 AARP
1) Общая лексика: Американская ассоциация пенсионеров (American Association for Retired Persons http://en.wikipedia.org/wiki/AARP)2) Военный термин: American Association of Retired Persons3) Шутливое выражение: Actually Against Real Protection, Another Arrogant Republican Promotion, Association Against Rational Policy4) Биржевой термин: American Association of Retired People5) Университет: Alternative Admission Research Project6) Вычислительная техника: Appletalk Address Resolution Protocol (Apple, AppleTalk)7) Транспорт: Adopt A Road Program8) Фирменный знак: American Association for Retired People9) Расширение файла: AppleTalk Address Resolution Protocol10) Общественная организация: American Association for Retired Persons -
37 AIP
1) Авиация: сборник аэронавигационной информации (Aeronautical Information Publication), АНИ (сборник аэронавигационной информации), Airbus Industries Publication, Attendant Indication Panel, Attitude Indicator Panel2) Американизм: Approval In Principle3) Военный термин: Aircraft Improvement Program, Allied Intelligence Publication, Architecture Implementation Plan, Army information program, Australian Industry Participation, airport improvement program, alternate inspection policy, am in position, array information processing4) Техника: avionics integration plan5) Юридический термин: Agreement In Principle, Anything Is Possible, альтернативная программа отбывания срока (alternative incarceration program)6) Телекоммуникации: ATM Interface Processor7) Сокращение: ASuW Improvement Program (US Navy), Abandoned In Place, Accuracy Improvement Program (USA), Adaptive Interferometer Processor, Aeronautical Information Publication, Air Independent Propulsion, Air-Independent Propulsion, American Institute of Planners, American Institute of Psychoanalysis, Anti-surface warfare Improvement Program, Avionics Improvement Program (USA), Application Infrastructure Provider8) Вычислительная техника: ATM Interface Processor (ATM), Association of Internet Professionals (organization, Internet)10) Деловая лексика: Automatic Investment Plan, Average Invoice Price11) Глоссарий компании Сахалин Энерджи: Australian Institute of Petroleum12) Сетевые технологии: Active Internet Platform13) Полимеры: American Institute of Physics14) Автоматика: advanced information processing15) Макаров: adiabatic ionization potential16) Расширение файла: Adobe Illustrator Plug-In17) Нефть и газ: Австралийский институт нефти и газа (Australian Institute of Petroleum)18) Общественная организация: American Institute of Philanthropy19) Занятость: Annual Incentive Plan -
38 APMS
2) Американизм: Assignment Policy Management System3) Ботаника: Aquatic Plant Management Society4) Военный термин: ATCCS Program Master Schedule, Advanced Precision Measurement System, Automated Production Management System, Aviation Performance Measurement System, Aviation Performance Measuring System, automatic performance management system5) Сокращение: Advanced Power Management System6) Вычислительная техника: Automated Program Management information System7) Транспорт: Airline Passenger Management System, Automated Performance Measurement System, Aviation Performance Monitoring System8) Фирменный знак: Ambit People Management Solutions9) Деловая лексика: Advanced Plant Management System, Automated Production Monitoring System10) Океанография: Automated Penguin Monitoring System -
39 ASAP
1) Общая лексика: hum. сокр. Automated Structural Analysis Of Proteins2) Компьютерная техника: Ada Source Analysis Program, Automated System Adjustment Program, Automatic Screen Access Program, Awesome Site Assembling Program4) Военный термин: Advanced Sensor Applications Program, Army Scientific Advisory Panel, Army Streamlined Acquisition Program, Army Substance Abuse Program, Army small arms program, advanced supersonic all-purpose, advanced survival avionics program5) Техника: Aerospace Safety Advisory Panel, aircraft synthesis analysis program, antisubmarine attack plotter6) Шутливое выражение: As Slow As Possible7) Религия: All Souls Are Precious, Always Say A Prayer8) Метеорология: Automatic Shipboard Aerological Program9) Юридический термин: Active Shooter And Patrol, Adolescent Substance Abuse Program, Americans for a Sound AIDS Policy, As Safe As Possible, Assistance For Substance Abuse Prevention10) Грубое выражение: Anarchist Skins And Punks, Another Stupid Asinine Project11) Музыка: Adrian Smith Album Project12) Радио: Area Speed And Power13) Сокращение: Advanced / Airborne Shared Aperture Program (USA), Airborne Shared Aperture Program, Aircrew Systems Advisory Panel14) Университет: Absent Student Assistance Program, Accelerated Scholars And Professionals, Alabama Student Assistance Plan, American Students To Activate Pride, Association For Students And Postdocs15) Электроника: Accurate Sensitive And Precise, Advanced Stepper Application Program16) Вычислительная техника: планирование "как можно раньше", As Soon As Possible (DFUE-Slang, Usenet, IRC), автоматическая коммутация и обработка [пакетов данных], automatic switching and processing18) Космонавтика: Ariane Structure for Auxiliary Payloads (for piggyback microsatellites)19) Транспорт: Automatic Shipment Advantage Program, Aviation Safety Action Partnership, Aviation Safety Action Program20) Экология: Automated Shipboard Aerological Program22) Деловая лексика: Advertising Specialties Attractive Prices, Aligning Services And Priorities, как можно быстрее (as soon as possible)23) Образование: Academic Skills Achievement Program, Adolescent Student Awareness Program, After School Action Program, After School Activities Program, Alternative Student Assistance Program, Assist Schools Arts Programs, Awareness Science Application And Persistence24) Сетевые технологии: Asynchronous Service Access Protocol25) Пластмассы: Aluminum Steel And Plastics26) Безопасность: Application System Authorization Process27) Расширение файла: Applied Systems and Personnel, As Soon As Possible28) Общественная организация: Alliance Of Security Analysis Professionals29) Должность: Automated Staffing Application Program30) Чат: Adult Singles At Peace31) Управление проектами: КМР (ASAP - сокр. от "as soon as possible", "КМР" - "как можно раньше"; метод расчета расписания работ, при котором плановая дата наступления события назначается на возможно более раннее время.) -
40 PA
1) Общая лексика: portable audio, passport agency, персональный ассистент, личный помощник (personal assistant)2) Компьютерная техника: Precision Architecture3) Биология: protective agent4) Медицина: posterior-anterior5) Американизм: Palestinian Authority, Past Action, People Authority, Personal Assassin, Post Apocalyptic, Process The Acronym, Public Address7) Латинский язык: physiotherapy aid8) Военный термин: Performance Accountability, Personal Authority, Physician Assistant, Picatinny Arsenal (СВ), Powered Armor, Precautionary Approach, Probability of Arrival, Processing Activities, Procurement Agency, Procurement Army, Procurement, Army, Product Assurance, Public Affairs, Pulse Amplitude, pack artillery, participating activity, patient, patrol aircraft, pattern analysis, penetration aircraft, permanent appointment, personal affairs, personal assistant, personnel allocation, phased antenna, physician's assistant, pilot's associate, point of aim, port agency, position area, position of assembly, post adjutant, practice ammunition, preavailability, prelaunch area, preliminary acceptance, primary armament, probability of acceptance, procurement appropriations, program account, program administrator, program analyst, program assessment, program authorization, project administration, proper authority, property administrator, proponent agency, protected area, prototype aircraft, provision allowance, purchasing authority, ЭКЛ, электронный ассистент лётчика, электронный консультант лётчика, электронный помощник лётчика9) Техника: page address, paging amplifier, parametric amplifier, particular average, performance analysis, personnel area, phase angle, phosphorus per acre, phthalic anhydride, physiotherapy aid, picric acid, polarizer-analyzer, polyacrylamide, polyacrylate, position approximate, postulated accident, power amplification, preamble, precomputed altitude, preliminary amplifier, present altitude, pressure alarm, primary air, probability of acceptance, process average, processor architecture, procurement authorization, production association, program address, program authority, protected area, protective agent, pseudoatom, pulse amplifier, pulse amplitude, purge alarm10) Шутливое выражение: Palestinian Assassins, Pathetic Australian, Pokey Award11) Химия: Protactinium, Proton Affinity, ПА, Pro Analyse (чистый для анализа)12) Математика: вероятностный автомат (probabilistic automaton)13) Британский английский: личный секретарь (he is my PA)14) Железнодорожный термин: Physicians Assistant15) Юридический термин: Personnel Administration, Polar Angle, Prevention Advocate, Private Action, Public Act16) Бухгалтерия: Pre Approved, Public Administration, personal allowance17) Автомобильный термин: power antenna, pressure air (Honda)18) Биржевой термин: Portfolio Artifact19) Грубое выражение: Pigs Arse, Piss Ant, Pissed Asshole, Pretty Arse, Private Actress20) География: штат Пенсильвания, США (Pennsylvania)21) Кино: Parental Advisory22) Музыка: сценическое звуковое оборудование23) Телевидение: pulse amplifier24) Телекоммуникации: Pointer Adjustment, Preamble (LAN)25) Сокращение: Panama, Paraguay (NATO country code), Pennsylvania (US state), Per Annum, Phased Array, Play Aid, Power of Attorney, Preparing Activity, Press Agent, Press Association, Limited, Private Account, Publishers Association, Punjabi, passenger agent, prearm, price and availability, procurement authorization, purchasing agent, Program Access, Program Attention, particular average loss, posteroanterior, pulmonary artery, Pennsylvania (штат Пенсильвания (США)), Bureau of Public Affairs, Pakistan Army, Pale Ale, Palermo, Sicilia (Italian province), Palestinian Authority, Pali (linguistics), Palo Alto (California), Pan Am (airline), Panama, Pancreatic Adenocarcinoma, Paniagua y Asociados (Guatemala, consulting agency), Pantothenic Acid, Paper Advance, Para (Brazil), Paraguay, Paralegal, Paralyzed Age (band), Paramedic's Assistant, Parapsychological Association, Inc (Petaluma, California), Parental Advisory, Parents Association, Parliamentary Assistant (Ontario Government), Parti de l'Action (French: Action Party, Morocco), Partial Agreement, Participatory Appraisal, Particle Accelerator, Partido Arnulfista (Arnulfista Party, Panama), Partner Association, Party Animal, Pass Along, Pass-through Applications, Passenger Address, Passenger Announcement (airlines), Pastoral Administrator, Pastoral Assistant, Pathologists' Assistant, Patients Association (UK), Patronato Antialcoho'lico (Guatemala), Paulus Apostolus (Apostol Paul), Pax Americana, Pay Attention, Paying Agent, Payload Accommodations, Payroll Area, Peace Agreement, Peace Arch (US/Canada border), Peano Arithmetics, Peer Advisor, Pending Availability, Pennsylvania (US postal abbreviation), Penny Arcade (comic strip), Pension Adjustment, People's Alliance, People's Association (Singapore), Pepper-Ann (TV show), Perfect Attack (gaming, Dance Dance Revolution), Perfect Attendance, Perforate Artery (Darke Age of Camelot game), Performance Appraisal, Performance Assurance, Performing Activity (CEFMS), Permit Authority, Persistent Asthma, Persisting to an Older Age, Personal Accident (insurance), Personal Adviser, Personal Agent, Personal Alarm, Personal Appearance, Personalausweis (German: identity card), Personnel Action, Perverted Ass, Perverts Anonymous, Philippine Army, Phillips Academy (Andover), Photoinduced Absorption, Physical Abuse/Assault, Physical Affair, Physician's Association, Picatinny Arsenal, Pierce Armor (Age of Kings game), Pilote Automatique (French: Autopilot), Pinkerton Academy (New Hampshire), Planet of the Apes (movie), Planetarion (online game), Planning Authority, Plant Air, Plate Appearance (Baseball), Platinum Aero (band), Playahead (Internet community), Plaza Automotriz (Guatemala car dealer), Plein Air (Quebec), Point A, Point Analysis, Points Against, Poke'mon Aaah! (website), Police Academy, Policy Analyst, Political Affairs (journal of the Communist Party of the United States of America), Political Agent (Pakistan), Polk Audio, Pollution Abatement, Polyacryl, Pooling Administrator, Port Adapter (Cisco), Port Angeles (Washington), Port Authority (of NY and NJ), Porte-Avions (French, aircraft carrier), Position Adaptivity, Position Angle (astronomy), Post-Apocalyptic, Posterior Anterior (radiology), Power Act (gaming), Power Automation, Pre-Arbitrated, Pre-Auditing, Precision Approach (avionics), Precision Attack, Prednisolone Acetate (eye medication; usually followed by %), Preferred Address, Preferred Alternative, Premier Agendas, Inc. (US), Preplaced-Aggregate (concrete), Press Association (British National News Agency), Pressure Alarm, Pressure Altitude, Preventative Action, Prince Albert (Canada), Princess Anne (high school in Virginia Beach, Virginia), Principal Administrator, Prior Authorization (Pharmacy Benefits), Privacy Act, Privacy Advocate, Privatization Agency, Problem Analysis, Process Allocator, Process Analysis, Process Area, Processing Activities, Procurement Aide/Assistant, Producing Ability (breeding), Product Accumulate (linear code), Production Acceptance, Production Agency, Production Assistant, Produktaansprakelijkheid (Dutch: product responsibility), Professional Association, Professional Audio System, Professor's Assistant, Program Account/Allocation, Program Announcement, Program Assistant, Programmatic Agreement (USACE), Programmed Amount (USACE), Programmer/Analyst, Programming Assistant (campus residential officer), Progressa\PAo Aritme'tica, Prohibited Areas, Project Administrator, Project Agreement, Project Analyst, Project Architect, Project Arrangement, Project Audit, Project Authorization, Propionic Acidemia, Prosecution Attorney, Protected Area (conservation), Protective Antigen (microbiology), Protocol Analyzer, Proton Affinity, Proxy Agreement, Prune Agar, Pseudomonas aeruginosa (bacteria), Psoriatic Arthritis, Psychoanalysis, Public Accounting, Public Administration, Public Aid (Medicaid), Public Announcement, Public Appearance, Public Assistance, Public Attorney, Public Audio, Publish America (book publisher), Punk Ass, Purchasing Aide/Assistant, Put Away, Putt and Approach (disc golf)26) Университет: Papers Applied, Partial Accreditation, Performing Arts, Psychology Annex27) Физиология: Passive Aggressive, Pernicious Anemia, Physician's Assistant, Posterio Anterior, Postero Anterior, Pulmonary Artery28) Электроника: Power Adaptor, Preamplifier29) Вычислительная техника: Play Aid, Power of Attorney, Precision Architecture, Press Agent, Private Account, Purchasing Agent, printer agent, program address, Precision Architecture (HP)30) Нефть: pressure drop per annulus section, Пильтун-Астохское месторождение, анализ технических характеристик (performance analysis), среднее качество изделий при данном процессе изготовления31) Стоматология: PA mode, photoablative mode, режим фотоабляции, фотоабляция32) Картография: position approximate33) Банковское дело: аудитор (public accountant), присяжный бухгалтер (public accountant)34) Биотехнология: photoactivatable35) Организация производства: provisional acceptance, временная приёмка36) Фирменный знак: Physical Agents, Professional Association37) Экология: preferential adsorption38) СМИ: Performance Audio40) Бурение: Piltun-Astokhskoye41) Глоссарий компании Сахалин Энерджи: Piltun-Astokhskoye field, Plug and abandoned, peak amplitude, plugged and abandoned, procurement assistance, public address42) Менеджмент: product assurance43) Образование: Paranoids Anonymous, Performance Assessment, Phonemic Awareness, Pretty Average, Public Accountant44) Инвестиции: public accountant45) Сетевые технологии: Port Adapter, performance analysis, анализ производительности, анализ рабочих характеристик46) Полимеры: phthalic anhydride, polyacrylate, polyamide, pressure absolute47) Программирование: Printable Ascii48) Автоматика: pressure angle49) Контроль качества: process average51) Сахалин Р: Piltun Astokhskoye, Piltun-Astokhskoye, public address system52) Химическое оружие: Picatinny Arsenal [NJ], Procurement Appropriation, Public affairs, performance analyzer, performance assessment, pinacolyl alcohol, pinacolyn alcohol, preliminary assessment, program analyzer, programmed amount, Public address (system)53) Авиационная медицина: perceptual asymmetry54) Безопасность: Privacy Act55) Нефть и газ: plant air, proportional band calculation value56) Военно-политический термин: Division of Political Affairs57) США: Pennsylvania58) Имена и фамилии: Prince Albert59) Общественная организация: Peace Action, Push America60) Должность: Per Annum, Performance Artist, Personal Accident, Personal Assistant, Personal Author, Physical Aptitude, Production Assistant, Psychological Associate61) Правительство: Palo Alto, California, Punta Arenas62) Федеральное бюро расследований: Privacy Act of 1974
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