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1 back payments
1) Бухгалтерия: выплаты по наступлении срока2) юр.Н.П. просроченные платежи -
2 back payments
subst. flt. \/ˌbækˈpeɪmənts\/etterbetalinger -
3 back\ payments
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4 back payments on salaries
1) Нефть: задолженность по зарплате (see arrears)2) Глоссарий компании Сахалин Энерджи: задолженность по зарплате3) Сахалин Р: задолженность по зарплате (see: arrears)Универсальный англо-русский словарь > back payments on salaries
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5 back payments on salaries
Англо-русский словарь нефтегазовой промышленности > back payments on salaries
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6 back payments on salaries
задолженность по зарплате see ArrearsАнгло-русский словарь по проекту Сахалин II > back payments on salaries
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7 back *****
[bæk]1. n1) (of person) schiena, (of animal) dorso, schienaback to back — di spalle (uno (-a) contro l'altro (-a), schiena contro schiena
behind sb's back — alle spalle di qn, fig alle spalle or dietro le spalle di qn
to break the back of a job Brit — fare il grosso or il peggio di un lavoro
to have one's back to the wall fig — essere or trovarsi con le spalle al muro
2) (as opposed to front) dietro, (of cheque, envelope, medal, page) retro, rovescio, (of head) nuca, (of hand) dorso, (of hall, room) fondo, (of house, car) parte f posteriore, dietro, (of chair) spalliera, schienale m, (of train) codaat the back of my mind was the thought that... — sotto sotto pensavo che...
it's always there at the back of my mind — è sempre lì, non riesco a togliermelo dalla mente
I know Naples like the back of my hand — conosco Napoli come il palmo della mia mano or come le mie tasche
3) Sport terzinoright/left back — terzino destro/sinistro
2. adj attr1) (rear) di dietro, (wheel, seat) posterioreback garden/room — giardino/stanza sul retro (della casa)
back pass Ftbl — passaggio indietro
2) (overdue: rent) arretrato (-a)back payments — arretrati mpl
3. adv1) (again, returning) often ri- + verb2) (in distance) indietro3)some months back — mesi fa or addietro4. vt1)to back the car (into) — entrare (or uscire) in retromarcia (in)2) (support: plan, person, candidate) appoggiare, sostenere, spalleggiare, (financially) finanziarethe union is backing his claim for compensation — il sindacato appoggia la sua domanda di indennizzo
3) (bet on: horse) puntare su5. vi(move: person) indietreggiare, (car) fare marcia indietrohe backed into me — ha fatto un passo indietro e mi è venuto addosso, (in car) mi è venuto addosso a marcia indietro
•- back off- back out- back up -
8 cash receipts and payments book
English-Russian base dictionary > cash receipts and payments book
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9 arrearage
1. n недоимки, долги2. n задолженность3. n арх. запасСинонимический ряд:debt (noun) arrears; back payments; debit; debt; debt due and unpaid; deficit; due; duty; liability; obligation; outstanding debt; score; unpaid bills -
10 arrears
1. задолженость по счету2. задолженостьСинонимический ряд:1. debt (noun) account; arrearage; back payments; balance; debit; debt; debt due and unpaid; deficit; due; indebtedness; liability; obligation; outstanding debt; pledge; remainder; unpaid bills2. debts (noun) debts; dues; liabilities -
11 outstanding debt
1. непогашенный долг2. неуплаченный долгСинонимический ряд:debt (noun) arrearage; arrears; back payments; debt; debt due and unpaid; deficit; liability; obligation; unpaid bills -
12 payment
['peɪmənt] noun1) (of sum, bill, debt, fine) Bezahlung, die; (of interest, instalment, tax, fee) Zahlung, die; (paying back) Rückzahlung, die; (in instalments) Abzahlung, diein payment [for something] — als Bezahlung [für etwas]
on payment of... — gegen Zahlung von...
2) (amount) Zahlung, die* * *1) (money etc paid: The TV can be paid for in ten weekly payments.) die Zahlung2) (the act of paying: He gave me a book in payment for my kindness.) der Lohn* * *pay·ment[ˈpeɪmənt]nsystem of \payments Zahlungssystem ntlump-sum \payment Pauschalzahlung fone-off \payment BRIT einmalige Zahlung\payment by card Kartenzahlung fto ask for \payment um Bezahlung bitten\payment due Fälligkeitstag m* * *['peɪmənt]n(= paying) (of person) Bezahlung f, Entlohnung f; (of bill, instalment etc) Bezahlung f, Begleichung f; (of debt, mortgage) Abtragung f, Rückzahlung f; (of interest, bank charge etc) Zahlung f; (= sum paid) Zahlung f; (fig = reward) Belohnung fin payment of a debt/bill —
as or in payment for goods/his services — als Bezahlung für or von Waren/für seine Dienste
to accept sth as or in payment ( for...) — etw in Begleichung/als Bezahlung (für...) annehmen
on payment of — bei Begleichung/Bezahlung von
to stop payments — die Zahlungen pl einstellen
or check (US) — einen Scheck sperren
* * *payment s1. (Be-, Ein-, Aus)Zahlung f, Entrichtung f, Abtragung f (von Schulden), Einlösung f (eines Wechsels):payment in cash Barzahlung;payment in kind Sachleistung f;payment of duty Verzollung f;accept in payment in Zahlung nehmen2. gezahlte Summe, Bezahlung f3. → academic.ru/54051/pay">pay1 A 2, A 3pt abk1. part T.2. payment4. point5. port* * *['peɪmənt] noun1) (of sum, bill, debt, fine) Bezahlung, die; (of interest, instalment, tax, fee) Zahlung, die; (paying back) Rückzahlung, die; (in instalments) Abzahlung, diein payment [for something] — als Bezahlung [für etwas]
on payment of... — gegen Zahlung von...
2) (amount) Zahlung, die* * *n.Abzahlung f.Bezahlung f.Entlohnung f.Vergütung f. -
13 payment
n1) погашение (долга)2) взнос4) pl платежный оборот
- additional payment
- advance payment
- alimony payment
- allowance payment
- amortization payment
- annual payment
- annuity payment
- anticipated payment
- average payment
- back payment
- balloon payment
- benefit payment
- bi-annual payment
- bilateral payments
- bonus payment
- budgetary payments
- cash payment
- cash down payment
- cash payments in advance
- cashless payment
- cheque payment
- clearing payment
- collection payment
- commercial payments
- commission payment
- compensation payment
- compensatory payment
- compulsory payment
- consignment payments
- contractual payments
- contractual termination payments
- coupon payments
- credit payments
- cross-border payments
- currency payments
- current payments
- cyclic interest payment
- debt service payment
- deductible alimony payment
- deferred payment
- delayed payment
- demurrage payment
- direct payment
- direct bonus payment
- direct financial payment
- dividend payment
- dividend payments on equity issues
- down payment
- due payment
- early bird payment
- easy payments
- electronic payments for goods and services
- encouragement payment
- end-of-year payment
- entitlement payment
- excess payment
- exchange payments
- excise payment
- ex gratia payment
- extended payment
- external payments
- extra payment
- facilitation payments
- final payment
- financial payment
- first payment
- fixed payments
- fixed-rate payment
- foreign payment
- franked payments
- freight payment
- full payment
- golden parachute payment
- guarantee payment
- guaranteed payment
- hire payments from leasing of movable property
- housing and communal utilities payments
- immediate payment
- incentive payment
- inclusive payment
- incoming payments
- initial payment
- installment payment
- insufficient payment
- insurance payment
- interest payment
- interim payment
- intermediate payment
- internal payments
- international payments
- irregular payments
- job work payment
- late payment
- lease payment
- licence fee payment
- lump-sum payment
- minimum payment
- monetary payment
- monthly payment
- multilateral payments
- mutual payments
- net payment
- noncash payment
- noncommercial payment
- nontax payment
- obligatory payment
- one-off payment
- one-time payment
- onward payment
- other payments
- outstanding payment
- overdue payment
- overtime payment
- paperless payment
- partial payment
- past due payment
- patent licence payments
- payroll payment
- pension payment
- periodical payments
- preferential payment
- premium payment
- pressing payment
- previous payment
- principal payment
- progress payments
- prolonged payment
- prompt payment
- proportionate payments
- public welfare payments
- punctual payment
- quarter payment
- quarterly payment
- recovering payment
- redundancy payment
- rental payment
- requited payment
- royalty payment
- semi-annual payment
- seniority benefits payment
- separation payment
- settlement payments
- severance payment
- short payment
- sight payment
- single payment
- sinking fund payment
- social payments
- social security payments
- stop payment
- stopped payment
- subsequent payment
- subsidy payment
- successive payments
- sundry payments
- superannuation payments
- supplementary payment
- tax payment
- taxable payments
- terminal payment
- threshold payment
- time payment
- timely payment
- token payment
- transfer payments
- unpaid payment
- unreimbursed payment
- up-front payment
- wage payment
- warranty payment
- weekly payment
- welfare payment
- wrongful payments
- yearly payment
- payment after delivery
- payment against a bank guarantee
- payment against delivery of documents
- payment against dock receipt
- payment against documents
- payment against drafts
- payment against an invoice
- payment against a L/C
- payment against indebtedness
- payment against payment documents
- payment against presentation of documents
- payment against shipping documents
- payment against statement
- payment ahead of schedule
- payment ahead of time
- payment as per tariff
- payment at destination
- payment at sight
- payment before delivery
- payment by acceptance
- payment by cable transfers
- payment by cash
- payment in cash
- payment by cheque
- payment by deliveries of products
- payment by drafts
- payment by the hour
- payment in installments
- payment by installments
- payment by the job
- payment by a L/C
- payment by money transfers
- payment by the piece
- payment by postal transfers
- payment by remittance
- payment by results
- payment by the time
- payment by transfers
- payment for auditing services
- payment for breakage
- payment for carriage of goods
- payment for collection
- payments for credits
- payment for deliveries
- payment for documents
- payment for goods
- payment for honour
- payment for services
- payment for shipments
- payment for technical documentation
- payment forward
- payment for work
- payment from abroad
- payment in advance
- payment in and out of the current account
- payment in anticipation
- payment in arrears
- payment in cash
- payment in clearing currency
- payment in dollars
- payment in due course
- payment in favour of smb
- payment in foreign currency
- payment in full
- payment in gold
- payment in kind
- payment in lieu of vacation
- payment in local currency
- payment in national currency
- payment in part
- payments in settlement
- payment in specie
- payment into an account
- payment into the bank
- payment in total
- payment of an account
- payment of an advance
- payment of an amount
- payment of arrears
- payment of arrears of interest
- payment of an award
- payment of the balance
- payment of a bill
- payment of a bonus
- payment of charges
- payment of charter hire
- payment of a cheque
- payment of claims
- payment of a collection
- payment of a commission
- payment of compensation
- payment of costs
- payment of coupon yield
- payment of customs duties
- payment of damages
- payment of a debt
- payment of demurrage
- payment of a deposit
- payment of dismissal wage
- payment of dispatch
- payment of dividends
- payment of a draft
- payment of dues
- payment of a duty
- payment of expenses
- payment of fees
- payment of a fine
- payment of freight
- payment of gains obtained
- payment of a guarantee sum
- payment of hospital expenses
- payment of an indemnity
- payment of the initial fee
- payment of insurance indemnity
- payment of insurance premium
- payment of interest
- payment of interest on coupons
- payment of interest on deposits
- payment of an invoice
- payment of a margin
- payment of medical expenses
- payment of money
- payment of a note
- payment of past-due interest
- payment of the penalty
- payment of a premium
- payment of principal
- payment of principal and interest
- payment of profits
- payment of property taxes
- payment of remuneration
- payment of restitution
- payment of retention money
- payment of royalty
- payment of salary
- payment of a sum
- payment of taxes
- payment of transportation charges
- payment of unemployment benefits
- payment of wages
- payment on account
- payment on cheque
- payment on a clearing basis
- payment on a collection basis
- payment on a deferred basis
- payment on delivery
- payment on demand
- payment on dividends
- payment on due date
- payment on an invoice
- payment on mortgages
- payment on an open account
- payment on open account billing
- payments on orders
- payment on presentation
- payment on request
- payment on the spot
- payment supra protest
- payment through a bank
- payment through clearing
- payment to the state budget
- payments under a contract
- payments under loans
- failing payment
- in payment
- payment received
- accelerate payment
- accept as payment
- adjust payments
- anticipate payment
- apply for payment
- approve payment
- arrange payment
- authorize payment
- be behind with one's payments
- cease payments
- claim payment
- collect payment
- complete payments
- default on mortgage payments
- defer payment
- delay payment
- demand payment
- do payment
- effect payment
- enforce payment
- exempt from payment
- expedite payment
- fix payment
- forgo payment of a dividend
- forward payment
- fulfil payment
- guarantee payment
- hold up payment
- impose payment
- make payment
- make a cash payment
- miss interest and dividend payments
- negotiate payment of fees
- outlaw payment of bribes
- pass for payment
- postpone payment
- present for payment
- press for payment
- process payment
- prolong payment
- put off payment
- receive payment
- refuse payment
- release from payment
- remit payment
- request payment
- require payment
- reschedule pledged payments
- restructure payments
- resume payments
- secure payment
- settle payments
- speed up payment
- spread payments
- stop payments
- stretch out payments
- suspend payments
- transact payment
- transfer payment
- waive dividend payments
- withhold paymentEnglish-russian dctionary of contemporary Economics > payment
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14 payment
1) платеж, плата, уплата, оплата; погашение (долга)2) взнос4) pl платежный оборот•- make payments "by the first run"There are various internet projects to provide B2B payments without bank intermediation. — Существуют различные проекты использования интернета для осуществления межфирменных платежей без посредничества банков.
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15 payment
(payt; paymt.; pymt)фін. сплата; оплата; плата; платіж; виплата; розрахунокгрошова сума, яка виплачується за що-небудь═════════■═════════additional payment додаткова сплата; advance payment передтермінова сплата • достроковий платіж • авансова плата; alimony payment аліменти • аліментна сплата; amortization payment амортизаційний платіж; annual payment річна сплата; annuity payment рентна оплата; anticipated payment попередня оплата; authorized payment дозволена сплата; back payment прострочений платіж; benefit payment виплата страхової суми • виплата допомоги; bi-annual payment піврічна оплата; bilateral payments двосторонні розрахунки; budgetary payments бюджетні платежі; cash payment сплата готівкою; cash down payment внесок готівкою; cheque payment оплата чеком; clearing payment розрахунковий платіж • платіж за клірингом; commercial payment торговельні платежі; commission payment виплата комісійної винагороди; compensation payment компенсаційний платіж; compulsory payment обов'язкова оплата; consignment payment оплата партії товару • оплата за договором консигнації; contract payments платежі за контрактом • оплата договірних робіт; contractual payments платежі за контрактом • оплата договірних робіт; credit payment розрахунок за кредитом; currency payments валютні розрахунки; current payments поточні платежі; deferred payment відстрочена оплата • відтермінований платіж; delayed payment прострочена плата; direct payment пряма оплата; direct bonus payment пряма преміальна виплата; dividend payment виплата дивідендів; down payment початковий платіж • перший внесок; due payment строковий платіж • платіж в обумовлений термін; end-of-year payment кінцева виплата • остаточна виплата в кінці року; entitlement payment компенсаційна виплата • субсидія; equal payments послідовність платежів • однакові оплати; ex gratia payment добровільний платіж • добровільна виплата страхового відшкодування; extended payment продовжений термін платежу; external payments зовнішні розрахунки; extra payment додатковий платіж; final payment остаточний розрахунок; financial payment фінансовий розрахунок; first payment первісний внесок; fixed payment встановлена оплата • фіксований платіж; fixed dividend payment оплата встановленого дивіденду • оплата фіксованого дивіденду; foreign payment закордонний платіж • плата з-за кордону; freight payment сплата за перевезення; full payment повна оплата; future payments майбутні платежі; green mail payment виплата при загрозі захоплення підприємства; gross payment валовий платіж • гуртова оплата; guaranteed payment гарантований платіж; immediate payment негайна сплата • терміновий платіж; incentive payment заохочувальний платіж; inclusive payment оплата всіх послуг; incoming payments платежі, що надходять; initial payment початковий платіж; instalment payment платіж на виплат; insurance payment страхова сплата; interest payment виплата відсотків • оплата відсотків; interim payment проміжний платіж; internal payments внутрішні розрахунки; international payment міжнародні розрахунки • платіж за міжнародні операції; investment income payments сплата доходу на інвестицію; irregular payments нерегулярні платежі; late payment прострочений платіж; lease payment оплата оренди; lease rental payment оплата оренди; lease residual payment остаточна оплата оренди; license fee payment ліцензійний платіж; loan payment сплата позики; lump sum payment одноразовий платіж; minimum payment мінімальний платіж • мінімальний внесок • найменший платіж; monetary payment грошова оплата; monthly payment місячна оплата; multilateral payments багатосторонні розрахунки; mutual payments взаємні платежі; net payment платіж нетто • розрахункова сума за платежем; outstanding payment нестягнений платіж; overdue payment прострочений платіж; overtime payment плата за понаднормову роботу; part payment частковий платіж; partial payment (Р/Р) частковий платіж; patent license payment виплата за патентну ліцензію; payroll payment виплата заробітної плати; pension payment виплата пенсії; periodical payments періодичні платежі; preferential payment першочерговий платіж; premium payment преміальна виплата; progress payments проміжна виплата; prolonged payment продовжений термін платежу; prompt payment платіж в строк; proportionate payments пропорційні платежі; punctual payment акуратний платіж; quarterly payment квартальний платіж; questionable payment сумнівний платіж; rental payment орендна плата; royalty payment виплата роялті (авторського гонорару); semi-annual payment піврічний платіж; separation payment розрахунок після закінчення терміну служби; settlement payments урегульовані розрахунки • кінцевий розрахунок; severance payment вихідна допомога; sight payment платіж на подання тратти • платіж за поданням вантажних документів; single payment одноразовий платіж; social security payment виплата за соціальним забезпеченням; stop payment припинення платежу; stopped payment припинений платіж; subsequent payment наступний платіж; subsidy payment виплата субсидії; successive payments послідовні платежі; sundry payments різноманітні платежі • разові платежі; superannuation payment відрахування із заробітної плати у фонд пенсійного забезпечення; supplementary payment додатковий платіж; tax payment сплата податків; terminal payment сплата останнього внеску; termination payment оплата останнього внеску; threshold payment вступний внесок; time payment почасова оплата; timely payment вчасний платіж; token payment символічний платіж; transfer payments передавальні платежі • трансферні платежі; unemployment payment допомога з безробіття; upfront payment авансовий платіж; wage payment виплата заробітної плати; warranty payment гарантійна плата; weekly payment тижневий платіж; yearly payment річний платіж═════════□═════════payment after delivery оплата після поставки; payment against a bank guarantee платіж, гарантований банком; payment against a L/C платіж за акредитивом; payment against an invoice платіж за поданням рахунка-фактури; payment against documents платіж за документом; payment against drafts платіж за траттою; payment against payment documents платіж за платіжними документами; payment against presentation of documents платіж за поданням документів; payment against shipping documents платіж за вантажними документами; payment ahead of schedule дострокова оплата; payment as per tariff розрахунок за тарифом; payment at sight платіж після подання документів; payment before delivery платіж до доставки товару; payment by a L/C акредитивна оплата • розрахунок за акредитивом; payment by acceptance платіж акцептом; payment by cash плата готівкою; payment by cheque платіж чеком; payment by delivery of products оплата доставкою товарів; payment by draft вексельна форма розрахунку; payment by the hour погодинна оплата; payment by instalments платіж частинами; payment by money transfers платіж за грошовими переказами; payment by the piece відрядна оплата; payment by postal transfers платіж поштовими переказами; payment by remittance переказний платіж; payment by results оплата за результатами; payment by transfers переказний платіж; payment for breakage оплата збитків від поломки; payment for carriage of goods провізна оплата; payment for deliveries розрахунок за доставку; payment for documents оплата документів; payment for goods плата за товар; payment for honour оплата опротестованого векселя; payment for honour supra protest оплата третьою особою опротестованого векселя; payment for shipments оплата за постачання; payment forward платіж наперед; payment in advance авансовий платіж; payment in arrears прострочений платіж; payment in cash (pc) платіж готівкою; payment in favour of somebody платіж на чиюсь користь; payment in foreign currency платіж іноземною валютою; payment in full повний розрахунок; payment in gold оплата золотом; payment in kind платіж натурою; payment in lieu of vacation компенсація замість відпустки; payment in part частковий платіж; payments in settlement урегульовані розрахунки • кінцеві розрахунки; payment in specie оплата готівкою; payment into an account платіж на рахунок; payment in total повний платіж; payment of an account оплата рахунка; payment of an advance виплата авансу; payment of an amount виплата певної суми; payment of arrears платіж на покриття заборгованості; payment of an award виплата страхової премії; payment of the balance платіж кінцевого розрахунку; payment of a bill оплата векселя • оплата рахунка; payment of a bonus виплата премії; payment of charges оплата витрат; payment of a cheque оплата чека; payment of a commission оплата комісії; payment of compensation виплата відшкодування; payment of costs оплата витрат; payment of custom duties сплата мита; payment of damages оплата збитків; payment of a debt сплата боргу; payment of demurrage плата за простій судна • плата за простій вагонів; payment of a deposit виплата за вкладом • виплата за депозитом; payment of dispatch виплата відправленого; payment of dividends виплата дивідендів; payment of a draft оплата тратти; payment of dues сплата членських внесків; payment of duty сплата мита; payment of expenses оплата витрат; payment of fees сплата внесків • сплата мита • сплата зборів; payment of a fine сплата штрафу; payment of freight оплата фрахту; payment of an indemnity виплата компенсації; payment of insurance indemnity виплата страхового відшкодування; payment of insurance premium сплата страхового внеску; payment of interest виплата відсотків; payment of interest on deposits виплата відсотків за вкладом; payment of an invoice оплата рахунка-фактури; payment of a premium сплата страхового внеску • сплата страхової премії; payment of profits виплата прибутку; payment of remuneration виплата винагороди; payment of transportation charges оплата транспортних витрат; payment of wages виплата заробітної плати; payment on account платіж через рахунок; payment on cheque платіж чеком; payment on a clearing basis безготівковий платіж; payment on a deferred basis платіж з відстроченням • платіж з відтермінуванням; payment on demand платіж на вимогу • оплата за поданням; payment on dividends оплата дивідендів; payment on an open account платіж за відкритим рахунком; payment on orders платіж за замовлення; payment on presentation оплата за поданням; payment on request платіж на вимогу; payment through a bank платіж через банк; payments under contract платежі за вимогами контракту; payment under loan платіж на умовах позики; term of payment термін оплати; to accept as payment приймати/прийняти на рахунок платежу; to adjust payments урегульовувати/урегулювати платежі; to anticipate payment сплачувати/сплатити достроково; to arrange payment домовлятися/домовитися про платіж; to authorize payment акціонувати платіж; to be behind with one's payments запізнюватися/запізнитися з платежами; to cease payments припиняти/припинити платежі; to claim payment вимагати оплати; to defer payment відстрочувати/відстрочити платіж; to delay payment затримувати/затримати платіж; to effect payment здійснювати/здійснити платіж; to enforce payment стягати/стягнути платіж; to exempt from payment звільняти/звільнити від платежу; to expedite payment прискорювати/прискорити платіж; to fix payment встановлювати/встановити оплату; to guarantee payment гарантувати оплату; to hold up payment затримувати/затримати платіж; to make payment здійснювати/здійснити платіж; to negotiate payment of fees домовлятися/домовитися про оплату гонорару; to postpone payment переносити/перенести строк платежу • відстрочувати/відстрочити платіж; to process payment оформлювати/оформити платіж; to prolong payment продовжувати/продовжити термін оплати; to receive payment одержувати/одержати платіж; to release from payment звільняти/звільнити від платежу; to remit payment переказувати/переказати платіж; to request payment вимагати оплату; to resume payment поновлювати/поновити платіж; to secure payment забезпечувати/забезпечити оплату; to settle payments розраховуватися/розрахуватися • врегульовувати/врегулювати платіж; to stop payment припиняти/припинити платіж; to suspend payments припиняти/припинити платежі; to transact payment проводити/провести платіж; to transfer payment переказувати/переказати платіж; to withhold payment утримуватися/утриматися від оплати; upon payment після оплати; without payment безплатно • безкоштовно -
16 behind
1. preposition1) (at or towards the back of: behind the door.) detrás de2) (remaining after: The tourists left their litter behind them.) tras3) (in support: We're right behind him on this point.) con
2. adverb1) (at the back: following behind.) detrás2) ((also behindhand -hænd) not up to date: behind with his work.) atrasado, retrasado3) (remaining: He left his book behind; We stayed behind after the party.) dejar; quedarse
3. noun(the buttocks: a smack on the behind.) traserobehind1 adv1. detrás / atrásthe children went on ahead and the grown ups walked behind los niños se adelantaron y los mayores fueron detrás2. atrasadoto leave behind dejar / olvidarsebehind2 n trasero / culobehind3 prep detrás dehe's behind you! ¡está detrás de ti!tr[bɪ'haɪnd]1 detrás de1 detrás, atrás2 (late) atrasado,-a1 familiar (buttocks) trasero\SMALLIDIOMATIC EXPRESSION/SMALLbehind somebody's back a espaldas de alguiento be behind schedule estar atrasado,-abehind the scenes entre bastidoresto be behind the times ser anticuado,-ato attack somebody from behind atacar a alguien por la espalda■ when they went back to England they had to leave their dog behind cuando regresaron a Inglaterra tuvieron que dejar su perroto fall behind quedarse atrásto put something behind one (events, worries,) olvidarse de algo, dejar de lado algo■ put your problems behind you! ¡olvídate de tus problemas!to look behind mirar hacia atrásto stay behind quedarseto be behind somebody figurative use apoyar a alguiento be behind something figurative use ser el/la responsable de algo, estar detrás de algobehind [bɪ'haɪnd] adv: atrás, detrásto fall behind: quedarse atrásbehind prep1) : atrás de, detrás de, trasbehind the house: detrás de la casaone behind another: uno tras otro2) : atrasado con, después debehind schedule: atrasado con el trabajoI arrived behind the others: llegué después de los otros3) supporting: en apoyo de, detrásadv.• atrás adv.• detrás adv.• hacia atrás adv.• redro adv.• tras adv.n.• culo s.m.prep.• detrás de prep.• pos prep.• tras prep.
I bɪ'haɪnd1)a) ( to the rear of) detrás de, atrás de (AmL)we're ten years behind the Japanese in microelectronics — en microelectrónica llevamos un retraso de diez años respecto a los japoneses
b) ( on the other side of) detrás de, atrás de (AmL)2)a) ( responsible for) detrás deb) ( underlying)the theory behind it is that... — la teoría sobre la que se basa es que...
3) ( in support of)4)a) ( to one's name) a sus (or mis etc) espaldas, en su (or mi etc) habershe has four years' experience behind her — tiene cuatro años de experiencia a sus espaldas or en su haber
b) ( in time)I'm behind schedule — voy retrasado or atrasado (con el trabajo or los preparativos etc)
II
a) (to the rear, following)I want the small children here and the taller ones behind — que los niños pequeños se pongan aquí y los más altos detrás or (AmL tb) atrás
keep an eye on the car behind — no pierdas de vista al coche de atrás; see also stay behind
b) (in race, competition)c) ( in arrears)I'm behind with my work/payments — estoy atrasada con el trabajo/en los pagos; see also fall, get behind
d) ( in time)
III
noun (colloq & euph) trasero m (fam)[bɪ'haɪnd] When behind is an element in a phrasal verb, eg fall behind, stay behind, look up the verb.1. PREP1) (=to the rear of) detrás delook behind you! — ¡cuidado atrás!
2) (=responsible for) detrás dewhat's behind all this? — ¿qué hay detrás de todo esto?
3) (=less advanced than)we're well behind them in technology — nos dejan muy atrás or estamos muy a la zaga de ellos en tecnología
4) (=supporting)5) (=in the past of)6) (=to one's credit)2. ADV1) (=in or at the rear) detrás, atrás2) (=behind schedule)3) (=less advanced)3.N * trasero m* * *
I [bɪ'haɪnd]1)a) ( to the rear of) detrás de, atrás de (AmL)we're ten years behind the Japanese in microelectronics — en microelectrónica llevamos un retraso de diez años respecto a los japoneses
b) ( on the other side of) detrás de, atrás de (AmL)2)a) ( responsible for) detrás deb) ( underlying)the theory behind it is that... — la teoría sobre la que se basa es que...
3) ( in support of)4)a) ( to one's name) a sus (or mis etc) espaldas, en su (or mi etc) habershe has four years' experience behind her — tiene cuatro años de experiencia a sus espaldas or en su haber
b) ( in time)I'm behind schedule — voy retrasado or atrasado (con el trabajo or los preparativos etc)
II
a) (to the rear, following)I want the small children here and the taller ones behind — que los niños pequeños se pongan aquí y los más altos detrás or (AmL tb) atrás
keep an eye on the car behind — no pierdas de vista al coche de atrás; see also stay behind
b) (in race, competition)c) ( in arrears)I'm behind with my work/payments — estoy atrasada con el trabajo/en los pagos; see also fall, get behind
d) ( in time)
III
noun (colloq & euph) trasero m (fam) -
17 payment
платёж; оплата (напр. векселя); погашение (долга); получение денег (для кредитора) -
18 behind
1. adverb1) (at rear of somebody/something) hintenhe glanced behind before moving off — er schaute nach hinten, bevor er losfuhr
2) (further back)leave somebody behind — jemanden hinter sich (Dat.) lassen (see also academic.ru/18217/d">d)
fall behind — zurückbleiben; (fig.) in Rückstand geraten
lag behind — zurückbleiben; (fig.) im Rückstand sein
3) (in arrears)be/get behind with one's rent — mit der Miete im Verzug sein/in Verzug geraten
4) (remaining after somebody's departure)leave somebody/something behind — jemanden/etwas zurücklassen (see also b)
he left his gloves behind by mistake — er ließ seine Handschuhe versehentlich liegen
2. prepositionstay behind — dableiben; (as punishment) nachsitzen
behind somebody's back — (fig.) hinter jemandes Rücken (Dat.)
2) (towards rear of) hinter (+ Akk.); (fig.)I don't want to go behind his back — ich will nicht hinter seinem Rücken handeln
put the past behind one — einen Strich unter die Vergangenheit ziehen
3) (further back than) hinter (+ Dat.)they were miles behind us — sie lagen meilenweit hinter uns (Dat.) zurück
be behind the times — nicht auf dem laufenden sein
fall behind somebody/something — hinter jemanden/etwas zurückfallen
4) (past) hinter (+ Dat.)all that trouble is behind me — ich habe den ganzen Ärger hinter mir
5) (later than)behind schedule/time — im Rückstand
6) (in support of) hinter (+ Dat.)3. nounthe man behind the project — der Mann, der hinter dem Projekt steht
* * *1. preposition1) (at or towards the back of: behind the door.) hinter2) (remaining after: The tourists left their litter behind them.) hinter3) (in support: We're right behind him on this point.) hinter jemand stehen2. adverb1) (at the back: following behind.) hinterher2) ((also behindhand [-hænd]) not up to date: behind with his work.) im Rückstand3. noun(the buttocks: a smack on the behind.) der Hintern* * *be·hind[bɪˈhaɪnd]I. prepto fall \behind sb hinter jdn zurückfallen\behind the wheel driver hinterm Lenkrad [o Steuerthe town lay \behind the mountain die Stadt lag hinter dem Bergthe motivating factor \behind his sudden enthusiasm der ausschlaggebende Faktor für seinen plötzlichen EnthusiasmusI'm \behind you all the way ich stehe voll hinter dirto have sth \behind one etw hinter sich dat habento put sth \behind one etw hinter sich dat lassen, etw vergessenlong \behind sb weit zurückwho's \behind this? wer ist dafür verantwortlich?, wer steckt dahinter? famto be/get \behind schedule in Verzug sein/geraten8. (less advanced)9.▶ \behind sb's back hinter jds Rücken▶ to go \behind sb's back jdn hintergehen▶ \behind every great man there stands a great woman ( prov) hinter jedem starken Mann steht eine starke Frau▶ \behind the scenes hinter den Kulissen▶ to be \behind the times hinter der Zeit zurück[geblieben] seinto attack from \behind von hinten [o pej hinterrücks] angreifenthe boat/car/person/ship \behind der Hintermannto come from \behind ( fig) wieder zur Spitze aufschließento fall \behind zurückfallento leave sb/sth \behind jdn/etw zurücklassento leave sth \behind (not take) etw [versehentlich] stehen/liegen lassen; (as sign) etw zurücklassen [o hinterlassen]to leave \behind a stain/a scar/a trail of destruction einen Fleck/eine Narbe/eine Spur der Verwüstung hinterlassento stay \behind noch dableiben; pupil nachsitzento walk \behind hinterhergehen1. (in arrears)2. (overdue)▪ to be \behind sb hinter jdm zurückliegento be \behind with one's work mit seiner Arbeit im Rückstand sein3. (mentally)to be [a long way] \behind [weit] zurück sein famto be \behind in a subject in einem Fach hinterherhinken* * *[bI'haɪnd]1. prephe came up behind me — er trat von hinten an mich heran
close the door behind you — mach die Tür hinter dir zu
put it behind the books — stellen Sie es hinter die Bücher
he has the Communists behind him — er hat die Kommunisten hinter sich (dat)
what is behind this/this incident? — was steckt dahinter/steckt hinter diesem Vorfall?
2)(= more backward than)
to be behind sb — hinter jdm zurück sein3)to be behind schedule —
you must put the past behind you —
2. adv1) (= in or at rear) hinten; (= behind this, sb etc) dahinterthe runner was ( lying) a long way behind — der Läufer lag weit hinten or zurück
2)(= late)
to be behind with one's studies/payments —3. n (inf)Hinterteil nt (inf), Hintern m (inf)* * *behind [bıˈhaınd]A präpbehind the tree hinter dem oder den Baum;he looked behind him er blickte hinter sich;he has the majority behind him er hat die Mehrheit hinter sich;get sth behind one etwas hinter sich bringen;his schooldays are behind him seine Schulzeit liegt hinter ihm;what is behind all this? was steckt dahinter?2. (Reihenfolge, Rang) hinter (akk oder dat):B adv1. hinten, dahinter, hinterher…:from behind von hinten, hinterrücks;come from behind SPORT von hinten kommen;walk behind hinten gehen, hinterhergehen2. nach hinten, zurück…:look behind zurückblickenC präd adj1. be behind in ( oder with) one’s work (payments) mit seiner Arbeit (seinen Zahlungen) im Rückstand oder im Verzug sein;remain behind zurückbleiben2. there is more behind da steckt (noch) mehr dahinterD s umg Hinterteil n, Hintern m* * *1. adverb1) (at rear of somebody/something) hintenhe glanced behind before moving off — er schaute nach hinten, bevor er losfuhr
leave somebody behind — jemanden hinter sich (Dat.) lassen (see also d)
fall behind — zurückbleiben; (fig.) in Rückstand geraten
lag behind — zurückbleiben; (fig.) im Rückstand sein
3) (in arrears)be/get behind with one's rent — mit der Miete im Verzug sein/in Verzug geraten
leave somebody/something behind — jemanden/etwas zurücklassen (see also b)
2. prepositionstay behind — dableiben; (as punishment) nachsitzen
1) (at rear of, on other side of; fig.): (hidden by) hinter (+ Dat.)behind somebody's back — (fig.) hinter jemandes Rücken (Dat.)
2) (towards rear of) hinter (+ Akk.); (fig.)3) (further back than) hinter (+ Dat.)they were miles behind us — sie lagen meilenweit hinter uns (Dat.) zurück
fall behind somebody/something — hinter jemanden/etwas zurückfallen
4) (past) hinter (+ Dat.)5) (later than)behind schedule/time — im Rückstand
6) (in support of) hinter (+ Dat.)3. nounthe man behind the project — der Mann, der hinter dem Projekt steht
* * *adv.hinterher (örtlich) adv. prep.dahinter präp.hinten präp.hinter präp. -
19 be behind
1) находиться, лежать на задней стороне чего-л. Your letters are behind the clock, where I always put them. ≈ Твои письма за часами;
там, куда я всегда кладу их.
2) опаздывать, приходить позже, чем остальные All the children came running in together, except Dick, who was behind as usual. ≈ Все дети пришли практически одновременно за исключением Дика, который, как всегда, опоздал. Syn: drag
2.
3), drop behind, fall back, fall behind
1), get behind
1)
3) не выполнять вовремя денежных обязательств If your payments are behind, the court may take back the goods. ≈ В том случае, если Вы не выполнили денежных обязательств (по контракту), суд может изъять у Вас продукцию. If you are behind in/with your payments, the court may take back the goods. ≈ В том случае, если Вы не выполнили денежных обязательств (по контракту), суд может изъять у Вас продукцию.
4) отставать в учебе Jane is always top of her class, but Dick is often behind. ≈ Джейн лучшая ученица в классе, а Дик, как всегда, в отстающих.
5) служить причиной What's behind his offer? ≈ Интересно, что заставило его сделать такое предложение?задерживаться, запаздывать - we are behind this morning мы сегодня опаздываем не выполнять вовремя обязательств - to * with one's rent быть задолжником по квартплате отставать - they were behind their rivals они отставали от своих соперников проигрывать - to * on points проигрывать по очкам быть причиной, лежать в основе - what is behind his interest in us? что вызвало его интерес к нам?Большой англо-русский и русско-английский словарь > be behind
-
20 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.————————————————————————————————————————
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