-
1 building corporation
Большой англо-русский и русско-английский словарь > building corporation
-
2 building corporation
Деловая лексика: строительная акционерная компания -
3 corporation
[ˌkɔ:pəˈreɪʃən]autonomous corporation автономная корпорация corporation амер. акционерное общество; banking corporation акционерный банк broadcasting corporation радиовещательная корпорация building corporation строительная акционерная компания chartered corporation корпорация, созданная на основе королевского декрета (Великобритания) closed corporation корпорация закрытого типа consolidated corporation объединенная корпорация constituent corporation дочерняя корпорация constituent corporation подконтрольная корпорация corporation акционерная компания corporation амер. акционерное общество; banking corporation акционерный банк corporation акционерное общество corporation разг. большой живот corporation корпорация; municipal corporation муниципалитет corporation корпорация corporation муниципалитет corporation общество corporation объединение corporation юридическое лицо development corporation строительная корпорация dummy corporation фиктивная акционерная компания dummy corporation фиктивная корпорация dummy corporation фиктивное акционерное общество housing corporation жилищно-строительная корпорация limited stock corporation корпорация с ограниченным капиталом multinational corporation многонациональная корпорация corporation корпорация; municipal corporation муниципалитет municipal corporation муниципалитет municipal corporation муниципальная корпорация nonstock corporation неакционерное учреждение parent corporation корпорация, владеющая контрольным пакетом другой корпорации; корпорация-учредитель public corporation государственная корпорация public corporation муниципальная корпорация public corporation открытое акционерное общество public corporation публичная корпорация (с публично объявляемой подпиской на акции) reporting corporation корпорация, специализирующаяся в области отчетности sole corporation единоличная корпорация state corporation государственная корпорация state-owned corporation государственная корпорация statutory corporation корпорация, учрежденная специальным законом statutory corporation корпорация, основанная на законе stock corporation акционерная корпорация transnational corporation транснациональная корпорация trust corporation корпорация, осуществляющая права доверительной собственности trust corporation корпорация, выступающая в качестве доверительного собственника -
4 corporation
ˌkɔ:pəˈreɪʃən сущ.
1) а) ассоциация, сообщество( представителей какой-либо сферы деятельности) б) представители муниципалитета;
городские власти
2) амер. акционерное общество;
корпорация business corporation quasi-public corporation
3) разг. брюхо, пузо Syn: potbelly объединение, общество, корпорация - trading * торговая корпорация - * tax налог с доходов компаний или корпораций (американизм) акционерное общество - transportation * транспортная компания (юридическое) корпорация, юридическое лицо муниципалитет - the Mayor and * мэр города и городской совет (сленг) брюхо, пузо autonomous ~ автономная корпорация ~ амер. акционерное общество;
banking corporation акционерный банк broadcasting ~ радиовещательная корпорация building ~ строительная акционерная компания chartered ~ корпорация, созданная на основе королевского декрета (Великобритания) closed ~ корпорация закрытого типа consolidated ~ объединенная корпорация constituent ~ дочерняя корпорация constituent ~ подконтрольная корпорация corporation акционерная компания ~ амер. акционерное общество;
banking corporation акционерный банк ~ акционерное общество ~ разг. большой живот ~ корпорация;
municipal corporation муниципалитет ~ корпорация ~ муниципалитет ~ общество ~ объединение ~ юридическое лицо development ~ строительная корпорация dummy ~ фиктивная акционерная компания dummy ~ фиктивная корпорация dummy ~ фиктивное акционерное общество housing ~ жилищно-строительная корпорация limited stock ~ корпорация с ограниченным капиталом multinational ~ многонациональная корпорация ~ корпорация;
municipal corporation муниципалитет municipal ~ муниципалитет municipal ~ муниципальная корпорация nonstock ~ неакционерное учреждение parent ~ корпорация, владеющая контрольным пакетом другой корпорации;
корпорация-учредитель public ~ государственная корпорация public ~ муниципальная корпорация public ~ открытое акционерное общество public ~ публичная корпорация (с публично объявляемой подпиской на акции) reporting ~ корпорация, специализирующаяся в области отчетности sole ~ единоличная корпорация state ~ государственная корпорация state-owned ~ государственная корпорация statutory ~ корпорация, учрежденная специальным законом statutory ~ корпорация, основанная на законе stock ~ акционерная корпорация transnational ~ транснациональная корпорация trust ~ корпорация, осуществляющая права доверительной собственности trust ~ корпорация, выступающая в качестве доверительного собственникаБольшой англо-русский и русско-английский словарь > corporation
-
5 US Steel Building
здание «Ю.С. стил» ( в Питсбурге), 64-этажный небоскрёб, где размещается штаб-квартира крупнейшей металлургической компании США «Ю.С. стил» [*US Steel Corporation]США. Лингвострановедческий англо-русский словарь > US Steel Building
-
6 строительная акционерная компания
Большой англо-русский и русско-английский словарь > строительная акционерная компания
-
7 BBC
1) Общая лексика: Би-Би-Си, Британская вещательная корпорация (http://news.bbc.co.uk/hi/russian/learn_english/newsid_4249000/4249656.stm)2) Спорт: Bam Bam Cole, Big Bad Carp3) Военный термин: Battery Box Cover, broadband chaff4) Техника: Bombay Bathroom Cleaner, back-to-back connection, building block concept, до нижней мёртвой точки (before bottom centre)5) Шутливое выражение: Bad Boy Channel, Beastie Boys Corporation, Big Ben Collective, Big Bucks Company, Bigots Broadcasting Company, Blair Broadcasting Censorship, Blair Brown Cronies, Blair's Broadcasting Corporation, Bloated Broadcaster Crushed, Bloody Bad Coverage, Bloody Broadcasting Company, British Bolshevik Commune, British Brainwashing Corporation, British Broadcasting Calamities, Brits Bashing Catholics, Buggers Broadcasting Communism, Bye Bye Colonies7) Юридический термин: Bad Boyz Club, Brilliant Brilliance Cruisers8) Автомобильный термин: front of bumper to back of cab, расстояние от передней части бампера до задней стенки кабины9) Ветеринария: Big Black Cat10) Грубое выражение: Bald Butts Currency, British Bullshit Channel, большой чёрный член (Big Black Cock)11) Музыка: Band Basket Crawl, Basic Band Committee12) Политика: Bash Bush Constantly13) Сокращение: British Broadcasting Company, Bromobenzylcyanide (Chemical warfare tear agent), Built-in Ballistic Computer, Block Check Character14) Физиология: Baby Bond Connect15) Вычислительная техника: Broadband Bearer Capability (B-ISDN)16) Транспорт: Big Block Chevy, Break Bulk Cargo17) Пищевая промышленность: Beef, Bacon, And Cheddar18) Фирменный знак: Bell Book And Candle, Bert Broadcasting Corporation, Big Buddha Cafe, Birthday Book Club, Black Box Communication, Blair Broadcasting Corporation, Boca Bearing Company, Boys Book Club, Bradford Beach Club, Britannia Biscuit Company, Brooks Barrel Company, Bucks Boarding Centre, Bukhari Brothers Corporation19) СМИ: Best Book Competition, Better Book Commentary, Bharat Broadcasting Corporation, Blundering Bombastic Cynicism, Bryan Broadcasting Company20) Деловая лексика: Bootable Business Card, Business To Business To Consumer21) Сетевые технологии: British Broadcasting Corporation, Broadband Bearer Capability-ёмкость широкополосного канала Поле класса канала, являющееся частью изначального адресного (сообщения), Building Backbone Cabling22) Полимеры: brombenzylcyanide23) Табуированная лексика: афроамериканец (Big Black Cock)24) ООН: Burmese Border Consortium25) Общественная организация: Better Benefits Coalition26) Должность: Better Balanced Coverage -
8 bbc
1) Общая лексика: Би-Би-Си, Британская вещательная корпорация (http://news.bbc.co.uk/hi/russian/learn_english/newsid_4249000/4249656.stm)2) Спорт: Bam Bam Cole, Big Bad Carp3) Военный термин: Battery Box Cover, broadband chaff4) Техника: Bombay Bathroom Cleaner, back-to-back connection, building block concept, до нижней мёртвой точки (before bottom centre)5) Шутливое выражение: Bad Boy Channel, Beastie Boys Corporation, Big Ben Collective, Big Bucks Company, Bigots Broadcasting Company, Blair Broadcasting Censorship, Blair Brown Cronies, Blair's Broadcasting Corporation, Bloated Broadcaster Crushed, Bloody Bad Coverage, Bloody Broadcasting Company, British Bolshevik Commune, British Brainwashing Corporation, British Broadcasting Calamities, Brits Bashing Catholics, Buggers Broadcasting Communism, Bye Bye Colonies7) Юридический термин: Bad Boyz Club, Brilliant Brilliance Cruisers8) Автомобильный термин: front of bumper to back of cab, расстояние от передней части бампера до задней стенки кабины9) Ветеринария: Big Black Cat10) Грубое выражение: Bald Butts Currency, British Bullshit Channel, большой чёрный член (Big Black Cock)11) Музыка: Band Basket Crawl, Basic Band Committee12) Политика: Bash Bush Constantly13) Сокращение: British Broadcasting Company, Bromobenzylcyanide (Chemical warfare tear agent), Built-in Ballistic Computer, Block Check Character14) Физиология: Baby Bond Connect15) Вычислительная техника: Broadband Bearer Capability (B-ISDN)16) Транспорт: Big Block Chevy, Break Bulk Cargo17) Пищевая промышленность: Beef, Bacon, And Cheddar18) Фирменный знак: Bell Book And Candle, Bert Broadcasting Corporation, Big Buddha Cafe, Birthday Book Club, Black Box Communication, Blair Broadcasting Corporation, Boca Bearing Company, Boys Book Club, Bradford Beach Club, Britannia Biscuit Company, Brooks Barrel Company, Bucks Boarding Centre, Bukhari Brothers Corporation19) СМИ: Best Book Competition, Better Book Commentary, Bharat Broadcasting Corporation, Blundering Bombastic Cynicism, Bryan Broadcasting Company20) Деловая лексика: Bootable Business Card, Business To Business To Consumer21) Сетевые технологии: British Broadcasting Corporation, Broadband Bearer Capability-ёмкость широкополосного канала Поле класса канала, являющееся частью изначального адресного (сообщения), Building Backbone Cabling22) Полимеры: brombenzylcyanide23) Табуированная лексика: афроамериканец (Big Black Cock)24) ООН: Burmese Border Consortium25) Общественная организация: Better Benefits Coalition26) Должность: Better Balanced Coverage -
9 ABC
1) Общая лексика: hum. сокр. Across Breed Comparison, алфавитный указатель (железнодорожный), атомный, биологический и химический, букварь, железнодорожный алфавитный указатель, начатки, простейший, простой, самые простые знания и понятия, азбука, алфавит, азбука, алфавит, основы2) Компьютерная техника: Abstract Base Class, Approximate Bootstrap Confidence, Atanasoff Berry Computer4) Спорт: Adventure Balance And Challenge, Agility Balance And Coordination, American Bowling Congress, Another Blowout Coming, Anybody But Carolina, Association Of Boxing Commissions5) Военный термин: Advanced Blade Concept, Air Bridge to Canada, Airborne Command, Airborne Corps, All Blocks Covered, Allied Baltic Command, American, British, and Canadian, American-British-Canadian, Army Battle Command, Asian Brown Cloud, Atomic Bacterial Chemical, advanced basing concept, advanced biomedical capsule, air bubble craft, airborne cigar, airborne control, assistant beach commander6) Техника: ABC method, American bibliographic benter, absolute binary code, after bottom center, after bottom dead center, air-blast cooled, augmented bibliographic citation, automatic bass control, automatic bias compensation, automatic blip counter, блок питания накала, анода и сетки, справочник железнодорожных станций с расписанием поездов7) Сельское хозяйство: abscess8) Шутливое выражение: A Bored Capitalist, A Boring Channel, Absolute Best Channel, Absolutely Boring Comedy, All Bout Cancellations, Already Been Cancelled, Always Be Cool, Always Burn Colorado, Americas Bin Collapsed, Another Bad Choice, Another Book Club, Anything But Chaos, Anything But Competence, The Almost Broadcasting Company9) Химия: Alkali Bearing Carrier10) Религия: A Better Chance, About Bethlehem Centers, Adult Bible Community, Agape Book Club, All Believe Confess, American Bible Channel, Arts Based Church, грамота, азы11) Железнодорожный термин: Air Brakes And Chain12) Юридический термин: A Big Clue, Alcohol Beverage Control, Always Be Careful, Attorneys, Bankers, And Cpas, transaction13) Бухгалтерия: Accountability Basics And Control, Analyze Bill And Control14) Фармакология: abacavir (абакавир)15) Финансы: анализ затрат по видам16) Австралийский сленг: Australian Broadcasting Corporation, австралийский государственный телерадиоканал17) Ветеринария: Agricultural Biotechnology Center18) Грубое выражение: A Big Cockup, Absolute Bullshit Channel, Absolutely Bloody Crap, Always Be Caucasian, Always Been Crappy, Anything But Crap19) Горное дело: наставление, памятка, руководство, элементарный курс20) Кино: Эй-би-си21) Политика: Anybody But Clinton22) Презрительное выражение: American Born Chinese23) Телевидение: automatic brightness limiter24) Сокращение: Activity Based Costing (2002), Activity Based Costing, Advanced Ballistic Concept, Advanced Bar Code: 62 bar POSTNET code representing 11 digit ZIP (see DPBC), Advanced/ing Blade Concept, Aerated Bread Company, Alcoholic Beverage Control, All-purpose Ballastable Crawler, All-purpose Battle Computer, America, Britain & Canada, American Broadcast Company, American Broadcasting Corporation, Argentina, Brazil, Chile, Aruba, Bonaire, And Curacao, Associated British Pictures Corporation, Atomic, Bacteriological, Chemical (warfare), Atomic, Biological / Bacteriological & Chemical, Audit Bureau of Circulations Inc. (for 2nd class permit audits), Australian Broadcasting Commission, Automatic Boost Control, Automatic Brightness Control, atomic, bacteriological and chemical, atomic, biological and chemical, American Broadcasting Company, вычислительная машина Атанасова - Берри (Atanasoff-Berry Computer - first digital calculating machine that used vacuum tubes), American Brahma Club (Американский клуб специалистов по разведению кур породы бра(х)мапутра), American Bowling Congress (Американский конгресс (федерация клубов) игры в боулинг (кегли)), Arab Banking Corporation (Арабская банковская ассоциация), Automotive Booster Clubs International (Международная федерация клубов продавцов автомобильных запасных частей (США)), Associated British Cinemas (Объединение английских кинотеатров), automatic bass compensation (автоматическая коррекция нижних (звуковых) частот), automatic background control (автоматическая регулировка яркости( фона)), automatic blade control (автоматическое управление отвалом (плуга, бульдозера и т.п.)), accounting and budgetary control (бухгалтерско-бюджетный контроль), automatic binary computer (двоичная автоматическая вычислительная машина (устаревший термин)), air blast cooled (с воздушным охлаждением), aggregate base course (щебеночный подстилающий слой), Already Been Chewed, Absorbing boundary condition25) Университет: About Basic Composition, Academics Business And Community, Anchorage Basic Curriculum, Atlantic Baptist College26) Физиология: Absolute Brain Control, Abstinence Behavioral Change, Airway Breathing And Circulation, Airway Breathing Circulation, Airway Breathing Cold, Always Breastfeed Children, Aspiration, Biopsy, Cytology, Atp Binding Cassette, Automated Blood Collection27) Электроника: Already Been Converted, Automatic Background Calibration28) Вычислительная техника: Atanasoff-Berry Computer (First digital calculating machine that used vacuum tubes), activity-based costing, analog boundary cell, American Broadcasting Company (Corporate name), классы построения приложения, оплата на базе фактического использования, функционально-стоимостный анализ29) Нефть: automatic bandwidth control, control30) Иммунология: Adaptive Behavior Center, Antibody Binding Capacity, antigen-binding capacity, Avidin and Biotinylated horseradish peroxidase macro-molecular Complex31) Онкология: Advanced Breast Cancer32) Португальский язык: Бразильская академия наук (сокр. от Academia Brasileira de Ciências = Brazilian Academy of Sciences)33) Транспорт: Air Brake Converted, Aluminum Brass Chrome34) Пищевая промышленность: Absolute Best Chewy, All Beer Cleaning, Apples, Bananas, And Carrots, Applesauce, Bran, and Cinnamon35) Воздухоплавание: Advance Booking Charter36) Двигатели внутреннего сгорания: после нижней мёртвой точки, за нижней мёртвой точкой (сокр. от after bottom (dead) centre)37) Фирменный знак: Alpha Beta Camera, Antwerp Book Capital, Associated British Corporation38) Экология: Association of Boards of Certification for Operating Personnel in Water and Wastewater Utilities, Association of British Climatologists39) Реклама: Бюро по Исследованию Тиражей США40) СМИ: Access Beauty And Character, Always Be Canceling my favorite shows, American Broadcasting Companies, Associated British Cinemas, Audit Bureau Of Circulation, Audit Bureau Of Circulations, Australian Broadcasting Company41) Деловая лексика: A Better Company, A Board Committed, A Business Commitment, Allocation Budget And Contract, Always Be Closing, Always Bring Cash, Analysis Building And Cleaning, Appropriate Business Casual, расчёт себестоимости по объёму хозяйственной стоимости (Activity Based Costing)42) Глоссарий компании Сахалин Энерджи: type of fire extinguisher43) Образование: Anti Bullying Commitee, Attentional Behavioral Cognitive, Attitude Behavior Consistency44) Сетевые технологии: Application Building Classes45) Полимеры: assisted biological coagulation46) Макаров: начальные положения, элементарный, элементы47) Аэродинамика: концепция набегающей (идущей вперёд) лопасти (летательного аппарата с вращающимися крыльями) (сокр. от advancing-blade concept)48) Военно-морской флот: главный старшина авиационной боцманской команды (на авианосце) (сокр. от Chief Aviation Boatswain's Mate)49) Расширение файла: ABC FlowCharter Document, ABC programming language General filename extension, Musical notation language file (folk melodies)50) Нефть и газ: advanced blending control51) Электротехника: armored bushing cable52) Молекулярная биология: adenosine triphosphate-binding cassette53) ООН: A Bunch of Communists54) Общественная организация: American Bird Conservancy55) НАСА: Active Body Control56) Библиотечное дело: American Bibliographical Center57) Базы данных: Alphabetically Based Computerized58) Альпинизм: advanced base camp -
10 abc
1) Общая лексика: hum. сокр. Across Breed Comparison, алфавитный указатель (железнодорожный), атомный, биологический и химический, букварь, железнодорожный алфавитный указатель, начатки, простейший, простой, самые простые знания и понятия, азбука, алфавит, азбука, алфавит, основы2) Компьютерная техника: Abstract Base Class, Approximate Bootstrap Confidence, Atanasoff Berry Computer4) Спорт: Adventure Balance And Challenge, Agility Balance And Coordination, American Bowling Congress, Another Blowout Coming, Anybody But Carolina, Association Of Boxing Commissions5) Военный термин: Advanced Blade Concept, Air Bridge to Canada, Airborne Command, Airborne Corps, All Blocks Covered, Allied Baltic Command, American, British, and Canadian, American-British-Canadian, Army Battle Command, Asian Brown Cloud, Atomic Bacterial Chemical, advanced basing concept, advanced biomedical capsule, air bubble craft, airborne cigar, airborne control, assistant beach commander6) Техника: ABC method, American bibliographic benter, absolute binary code, after bottom center, after bottom dead center, air-blast cooled, augmented bibliographic citation, automatic bass control, automatic bias compensation, automatic blip counter, блок питания накала, анода и сетки, справочник железнодорожных станций с расписанием поездов7) Сельское хозяйство: abscess8) Шутливое выражение: A Bored Capitalist, A Boring Channel, Absolute Best Channel, Absolutely Boring Comedy, All Bout Cancellations, Already Been Cancelled, Always Be Cool, Always Burn Colorado, Americas Bin Collapsed, Another Bad Choice, Another Book Club, Anything But Chaos, Anything But Competence, The Almost Broadcasting Company9) Химия: Alkali Bearing Carrier10) Религия: A Better Chance, About Bethlehem Centers, Adult Bible Community, Agape Book Club, All Believe Confess, American Bible Channel, Arts Based Church, грамота, азы11) Железнодорожный термин: Air Brakes And Chain12) Юридический термин: A Big Clue, Alcohol Beverage Control, Always Be Careful, Attorneys, Bankers, And Cpas, transaction13) Бухгалтерия: Accountability Basics And Control, Analyze Bill And Control14) Фармакология: abacavir (абакавир)15) Финансы: анализ затрат по видам16) Австралийский сленг: Australian Broadcasting Corporation, австралийский государственный телерадиоканал17) Ветеринария: Agricultural Biotechnology Center18) Грубое выражение: A Big Cockup, Absolute Bullshit Channel, Absolutely Bloody Crap, Always Be Caucasian, Always Been Crappy, Anything But Crap19) Горное дело: наставление, памятка, руководство, элементарный курс20) Кино: Эй-би-си21) Политика: Anybody But Clinton22) Презрительное выражение: American Born Chinese23) Телевидение: automatic brightness limiter24) Сокращение: Activity Based Costing (2002), Activity Based Costing, Advanced Ballistic Concept, Advanced Bar Code: 62 bar POSTNET code representing 11 digit ZIP (see DPBC), Advanced/ing Blade Concept, Aerated Bread Company, Alcoholic Beverage Control, All-purpose Ballastable Crawler, All-purpose Battle Computer, America, Britain & Canada, American Broadcast Company, American Broadcasting Corporation, Argentina, Brazil, Chile, Aruba, Bonaire, And Curacao, Associated British Pictures Corporation, Atomic, Bacteriological, Chemical (warfare), Atomic, Biological / Bacteriological & Chemical, Audit Bureau of Circulations Inc. (for 2nd class permit audits), Australian Broadcasting Commission, Automatic Boost Control, Automatic Brightness Control, atomic, bacteriological and chemical, atomic, biological and chemical, American Broadcasting Company, вычислительная машина Атанасова - Берри (Atanasoff-Berry Computer - first digital calculating machine that used vacuum tubes), American Brahma Club (Американский клуб специалистов по разведению кур породы бра(х)мапутра), American Bowling Congress (Американский конгресс (федерация клубов) игры в боулинг (кегли)), Arab Banking Corporation (Арабская банковская ассоциация), Automotive Booster Clubs International (Международная федерация клубов продавцов автомобильных запасных частей (США)), Associated British Cinemas (Объединение английских кинотеатров), automatic bass compensation (автоматическая коррекция нижних (звуковых) частот), automatic background control (автоматическая регулировка яркости( фона)), automatic blade control (автоматическое управление отвалом (плуга, бульдозера и т.п.)), accounting and budgetary control (бухгалтерско-бюджетный контроль), automatic binary computer (двоичная автоматическая вычислительная машина (устаревший термин)), air blast cooled (с воздушным охлаждением), aggregate base course (щебеночный подстилающий слой), Already Been Chewed, Absorbing boundary condition25) Университет: About Basic Composition, Academics Business And Community, Anchorage Basic Curriculum, Atlantic Baptist College26) Физиология: Absolute Brain Control, Abstinence Behavioral Change, Airway Breathing And Circulation, Airway Breathing Circulation, Airway Breathing Cold, Always Breastfeed Children, Aspiration, Biopsy, Cytology, Atp Binding Cassette, Automated Blood Collection27) Электроника: Already Been Converted, Automatic Background Calibration28) Вычислительная техника: Atanasoff-Berry Computer (First digital calculating machine that used vacuum tubes), activity-based costing, analog boundary cell, American Broadcasting Company (Corporate name), классы построения приложения, оплата на базе фактического использования, функционально-стоимостный анализ29) Нефть: automatic bandwidth control, control30) Иммунология: Adaptive Behavior Center, Antibody Binding Capacity, antigen-binding capacity, Avidin and Biotinylated horseradish peroxidase macro-molecular Complex31) Онкология: Advanced Breast Cancer32) Португальский язык: Бразильская академия наук (сокр. от Academia Brasileira de Ciências = Brazilian Academy of Sciences)33) Транспорт: Air Brake Converted, Aluminum Brass Chrome34) Пищевая промышленность: Absolute Best Chewy, All Beer Cleaning, Apples, Bananas, And Carrots, Applesauce, Bran, and Cinnamon35) Воздухоплавание: Advance Booking Charter36) Двигатели внутреннего сгорания: после нижней мёртвой точки, за нижней мёртвой точкой (сокр. от after bottom (dead) centre)37) Фирменный знак: Alpha Beta Camera, Antwerp Book Capital, Associated British Corporation38) Экология: Association of Boards of Certification for Operating Personnel in Water and Wastewater Utilities, Association of British Climatologists39) Реклама: Бюро по Исследованию Тиражей США40) СМИ: Access Beauty And Character, Always Be Canceling my favorite shows, American Broadcasting Companies, Associated British Cinemas, Audit Bureau Of Circulation, Audit Bureau Of Circulations, Australian Broadcasting Company41) Деловая лексика: A Better Company, A Board Committed, A Business Commitment, Allocation Budget And Contract, Always Be Closing, Always Bring Cash, Analysis Building And Cleaning, Appropriate Business Casual, расчёт себестоимости по объёму хозяйственной стоимости (Activity Based Costing)42) Глоссарий компании Сахалин Энерджи: type of fire extinguisher43) Образование: Anti Bullying Commitee, Attentional Behavioral Cognitive, Attitude Behavior Consistency44) Сетевые технологии: Application Building Classes45) Полимеры: assisted biological coagulation46) Макаров: начальные положения, элементарный, элементы47) Аэродинамика: концепция набегающей (идущей вперёд) лопасти (летательного аппарата с вращающимися крыльями) (сокр. от advancing-blade concept)48) Военно-морской флот: главный старшина авиационной боцманской команды (на авианосце) (сокр. от Chief Aviation Boatswain's Mate)49) Расширение файла: ABC FlowCharter Document, ABC programming language General filename extension, Musical notation language file (folk melodies)50) Нефть и газ: advanced blending control51) Электротехника: armored bushing cable52) Молекулярная биология: adenosine triphosphate-binding cassette53) ООН: A Bunch of Communists54) Общественная организация: American Bird Conservancy55) НАСА: Active Body Control56) Библиотечное дело: American Bibliographical Center57) Базы данных: Alphabetically Based Computerized58) Альпинизм: advanced base camp -
11 savings and loan association
сокр. S&L фин. ссудно-сберегательная [ссудо-сберегательная\] ассоциация, ссудно-сберегательное [ссудо-сберегательное\] товарищество (финансовое учреждение, принимающее сберегательные вклады и направляющее основную часть привлеченных средств на ипотечное кредитование)Syn:See:mortgage 1., federal savings and loan association, building society, Federal Savings and Loan Insurance Corporation, Federal Home Loan Bank Board, Financial Institutions Reform, Recovery and Enforcement Act
* * *
S&L ссудно-сберегательная ассоциация (США): разновидность сберегательных учреждений кооперативного или акционерного типа, принадлежащих пайщикам, вкладчикам ("взаимная" разновидность) или акционерам; такие ассоциации традиционно аккумулируют сбережения населения и финансируют жилищное строительство (по закону такие кредиты должны составлять 70% всех кредитов), а в настоящее время по своим функциям сближаются с банками, получают акционерную форму; впервые возникли в XIX в.; могут быть зарегистрированы на штатном или федеральном уровне (в последнем случае регулируются Федеральным советом банков жилищного кредита); в конце 1980-х гг. многие ссудно-сберегательные ассоциации находились на грани банкротства, и правительству пришлось провести операцию по их спасению и реформе системы регулирования; в частности, был создан Страховой фонд сберегательных ассоциаций (Savings Association Insurance Fund); = building society (UK); thrift institution; см. Federal Home Loan Bank Board;* * ** * *. Институт на национальном уровне или уровне штата, принимающий сберегательные вклады и инвестирующий основную частью фондов в ипотечные займы . Инвестиционная деятельность .* * *американский вариант английского строительного общества; является более гибким инвестором, чем английское строительное обществоАнгло-русский экономический словарь > savings and loan association
-
12 BC
1) Общая лексика: год до нашей эры (AD ставится перед датой (AD64), BC - после (300BC); при указании столетия и то и другое идет после числительного (second century AD, fourth century BC))2) Компьютерная техника: Basic Component, Big Calculator3) Американизм: Bear Conservation, Before Carter, Before Castro4) Спорт: Bells Cup, Boys Crown5) Военный термин: Battle Command, Berlin Command, Bomber Command, Boundless Courage, Budget Committee, barrel coating, base command, battery charger, battery commander, bayonet cap, biological and chemical, blasting cap, body count, broadcast control, bursting charge, КБ (battery commander; командир батареи)6) Техника: Bachelor of Chemistry, Board of Control, backspace character, backward channel, barrier capacitance, base collector, basic control mode, beam collimator, beginning of cycle, benign contamination, bias current, bipolar cell, bistable circuit, boundary condition, branch chief, brightness control, broadcast band, broadcasting station, buried channel, buried collector, bus connection, bus controller, bypass circuit, обозначение для выводов, соединённых с цокольным экраном, обозначение для радиовещательных станций7) Шутливое выражение: Before Children, Before Clinton, Bring Cash, Bring Cash-"привози деньги" (British Columbia's nickname due to its high cost of living)8) Химия: Bond Centered, Boron Carbide9) Религия: Baptist Church, Blessed Child10) Метеорология: Bloody Cold11) Юридический термин: Blood Clan12) Бухгалтерия: Be Compta, Before Credit, Budget Constraint, Buying Criteria13) Автомобильный термин: blower control14) Грубое выражение: Beyond Crap, Bull Crap15) Политика: Botswana16) Телекоммуникации: Committed Burst Size, (bearer capability) способность переноса17) Сокращение: Bankruptcy Court, Barcode, Battlecars, Benefit Cost, Bobbin Core, British Commonwealth and Foreign Parcel Office (UK, was I&FPP), back-connected, barge, cargo, barium crown, barrier coat, bell cord, between centers, binary counter, bolt circle, bookcase, bottom chord, broadcasting satellite, before Christ, birth certificate, blood culture18) Университет: Bernhard Center, Boston College19) Физиология: Back Care, Birth Control Pills, Bovine Cortex20) Электроника: Bias Contrast21) Вычислительная техника: binary code, byte computer22) Литература: Ballot Counter23) Нефть: Building Code, barrels of condensate, bottom choke, broken cone, баррелей конденсата (число, barrels of condensate), забойный штуцер (bottom choke)24) Онкология: Breast Cancer25) Картография: Bristol Channel, British Columbia26) Банковское дело: банковский клиринг (bank clearing), вексель (bill of collection), безналичные расчёты между банками (bank clearing)27) Транспорт: Battery Check, Blind Courtesy, Buoyancy Compensator28) Пищевая промышленность: Beautiful Coconut, Butt Cheese29) Фирменный знак: Bechtel Corporation, Building And Construction30) СМИ: Before Cable31) Деловая лексика: Blind Copy, Business Center, Business Confidence, Business Copy, business company, коммерческая компания32) Образование: Be Compassionate, Book Club, Колледж Барнарда, Барнард Колледж (Один из колледжей Колумбийского университета (Нью-Йорк))33) Инвестиции: bank clearing, bill of collection34) Сетевые технологии: Burst Committed, broadcast channel35) Полимеры: bowing curvature, bulk cargo36) Автоматика: below center37) Ядерная физика: Breeding Gain38) Океанография: Boundary Current39) Авиационная медицина: bone conduction40) SAP.тех. тайная копия41) Нефть и газ: (сокр. от) Bearden's consistency unit = единица консистенции (цементного раствора) Бирдена (стандартная единица по стандарту API)42) Яхтенный спорт: Block Coefficient43) Электротехника: balanced current, bare copper, base connection, break contact, breaking capacity, buffer cell, bus clock44) Молекулярная биология: бактериальная целлюлоза, Bacterial Cellulose45) Чат: Before Coffee46) Правительство: Bat Cave, Big Country, Bighorn Canyon47) NYSE. Brunswick Corporation48) Единицы измерений: Before Christmas49) Альпинизм: base camp -
13 Bc
1) Общая лексика: год до нашей эры (AD ставится перед датой (AD64), BC - после (300BC); при указании столетия и то и другое идет после числительного (second century AD, fourth century BC))2) Компьютерная техника: Basic Component, Big Calculator3) Американизм: Bear Conservation, Before Carter, Before Castro4) Спорт: Bells Cup, Boys Crown5) Военный термин: Battle Command, Berlin Command, Bomber Command, Boundless Courage, Budget Committee, barrel coating, base command, battery charger, battery commander, bayonet cap, biological and chemical, blasting cap, body count, broadcast control, bursting charge, КБ (battery commander; командир батареи)6) Техника: Bachelor of Chemistry, Board of Control, backspace character, backward channel, barrier capacitance, base collector, basic control mode, beam collimator, beginning of cycle, benign contamination, bias current, bipolar cell, bistable circuit, boundary condition, branch chief, brightness control, broadcast band, broadcasting station, buried channel, buried collector, bus connection, bus controller, bypass circuit, обозначение для выводов, соединённых с цокольным экраном, обозначение для радиовещательных станций7) Шутливое выражение: Before Children, Before Clinton, Bring Cash, Bring Cash-"привози деньги" (British Columbia's nickname due to its high cost of living)8) Химия: Bond Centered, Boron Carbide9) Религия: Baptist Church, Blessed Child10) Метеорология: Bloody Cold11) Юридический термин: Blood Clan12) Бухгалтерия: Be Compta, Before Credit, Budget Constraint, Buying Criteria13) Автомобильный термин: blower control14) Грубое выражение: Beyond Crap, Bull Crap15) Политика: Botswana16) Телекоммуникации: Committed Burst Size, (bearer capability) способность переноса17) Сокращение: Bankruptcy Court, Barcode, Battlecars, Benefit Cost, Bobbin Core, British Commonwealth and Foreign Parcel Office (UK, was I&FPP), back-connected, barge, cargo, barium crown, barrier coat, bell cord, between centers, binary counter, bolt circle, bookcase, bottom chord, broadcasting satellite, before Christ, birth certificate, blood culture18) Университет: Bernhard Center, Boston College19) Физиология: Back Care, Birth Control Pills, Bovine Cortex20) Электроника: Bias Contrast21) Вычислительная техника: binary code, byte computer22) Литература: Ballot Counter23) Нефть: Building Code, barrels of condensate, bottom choke, broken cone, баррелей конденсата (число, barrels of condensate), забойный штуцер (bottom choke)24) Онкология: Breast Cancer25) Картография: Bristol Channel, British Columbia26) Банковское дело: банковский клиринг (bank clearing), вексель (bill of collection), безналичные расчёты между банками (bank clearing)27) Транспорт: Battery Check, Blind Courtesy, Buoyancy Compensator28) Пищевая промышленность: Beautiful Coconut, Butt Cheese29) Фирменный знак: Bechtel Corporation, Building And Construction30) СМИ: Before Cable31) Деловая лексика: Blind Copy, Business Center, Business Confidence, Business Copy, business company, коммерческая компания32) Образование: Be Compassionate, Book Club, Колледж Барнарда, Барнард Колледж (Один из колледжей Колумбийского университета (Нью-Йорк))33) Инвестиции: bank clearing, bill of collection34) Сетевые технологии: Burst Committed, broadcast channel35) Полимеры: bowing curvature, bulk cargo36) Автоматика: below center37) Ядерная физика: Breeding Gain38) Океанография: Boundary Current39) Авиационная медицина: bone conduction40) SAP.тех. тайная копия41) Нефть и газ: (сокр. от) Bearden's consistency unit = единица консистенции (цементного раствора) Бирдена (стандартная единица по стандарту API)42) Яхтенный спорт: Block Coefficient43) Электротехника: balanced current, bare copper, base connection, break contact, breaking capacity, buffer cell, bus clock44) Молекулярная биология: бактериальная целлюлоза, Bacterial Cellulose45) Чат: Before Coffee46) Правительство: Bat Cave, Big Country, Bighorn Canyon47) NYSE. Brunswick Corporation48) Единицы измерений: Before Christmas49) Альпинизм: base camp -
14 bc
1) Общая лексика: год до нашей эры (AD ставится перед датой (AD64), BC - после (300BC); при указании столетия и то и другое идет после числительного (second century AD, fourth century BC))2) Компьютерная техника: Basic Component, Big Calculator3) Американизм: Bear Conservation, Before Carter, Before Castro4) Спорт: Bells Cup, Boys Crown5) Военный термин: Battle Command, Berlin Command, Bomber Command, Boundless Courage, Budget Committee, barrel coating, base command, battery charger, battery commander, bayonet cap, biological and chemical, blasting cap, body count, broadcast control, bursting charge, КБ (battery commander; командир батареи)6) Техника: Bachelor of Chemistry, Board of Control, backspace character, backward channel, barrier capacitance, base collector, basic control mode, beam collimator, beginning of cycle, benign contamination, bias current, bipolar cell, bistable circuit, boundary condition, branch chief, brightness control, broadcast band, broadcasting station, buried channel, buried collector, bus connection, bus controller, bypass circuit, обозначение для выводов, соединённых с цокольным экраном, обозначение для радиовещательных станций7) Шутливое выражение: Before Children, Before Clinton, Bring Cash, Bring Cash-"привози деньги" (British Columbia's nickname due to its high cost of living)8) Химия: Bond Centered, Boron Carbide9) Религия: Baptist Church, Blessed Child10) Метеорология: Bloody Cold11) Юридический термин: Blood Clan12) Бухгалтерия: Be Compta, Before Credit, Budget Constraint, Buying Criteria13) Автомобильный термин: blower control14) Грубое выражение: Beyond Crap, Bull Crap15) Политика: Botswana16) Телекоммуникации: Committed Burst Size, (bearer capability) способность переноса17) Сокращение: Bankruptcy Court, Barcode, Battlecars, Benefit Cost, Bobbin Core, British Commonwealth and Foreign Parcel Office (UK, was I&FPP), back-connected, barge, cargo, barium crown, barrier coat, bell cord, between centers, binary counter, bolt circle, bookcase, bottom chord, broadcasting satellite, before Christ, birth certificate, blood culture18) Университет: Bernhard Center, Boston College19) Физиология: Back Care, Birth Control Pills, Bovine Cortex20) Электроника: Bias Contrast21) Вычислительная техника: binary code, byte computer22) Литература: Ballot Counter23) Нефть: Building Code, barrels of condensate, bottom choke, broken cone, баррелей конденсата (число, barrels of condensate), забойный штуцер (bottom choke)24) Онкология: Breast Cancer25) Картография: Bristol Channel, British Columbia26) Банковское дело: банковский клиринг (bank clearing), вексель (bill of collection), безналичные расчёты между банками (bank clearing)27) Транспорт: Battery Check, Blind Courtesy, Buoyancy Compensator28) Пищевая промышленность: Beautiful Coconut, Butt Cheese29) Фирменный знак: Bechtel Corporation, Building And Construction30) СМИ: Before Cable31) Деловая лексика: Blind Copy, Business Center, Business Confidence, Business Copy, business company, коммерческая компания32) Образование: Be Compassionate, Book Club, Колледж Барнарда, Барнард Колледж (Один из колледжей Колумбийского университета (Нью-Йорк))33) Инвестиции: bank clearing, bill of collection34) Сетевые технологии: Burst Committed, broadcast channel35) Полимеры: bowing curvature, bulk cargo36) Автоматика: below center37) Ядерная физика: Breeding Gain38) Океанография: Boundary Current39) Авиационная медицина: bone conduction40) SAP.тех. тайная копия41) Нефть и газ: (сокр. от) Bearden's consistency unit = единица консистенции (цементного раствора) Бирдена (стандартная единица по стандарту API)42) Яхтенный спорт: Block Coefficient43) Электротехника: balanced current, bare copper, base connection, break contact, breaking capacity, buffer cell, bus clock44) Молекулярная биология: бактериальная целлюлоза, Bacterial Cellulose45) Чат: Before Coffee46) Правительство: Bat Cave, Big Country, Bighorn Canyon47) NYSE. Brunswick Corporation48) Единицы измерений: Before Christmas49) Альпинизм: base camp -
15 BDC
1) Медицина: Bile duct cannulated2) Военный термин: Black Dirt Convert, bomb disposal company3) Техника: backup digital computer, bridge display console4) Метеорология: Big Dark Cloud5) Автомобильный термин: НМТ, нижняя мёртвая точка6) Грубое выражение: Big Dumb Cunt7) Сокращение: Batch Data Communications, Bottom Dead Centre8) Вычислительная техника: binary-decimal counter, Backup DOMAIN Controller (MS, Windows, NT, PDC)9) Нефть: Basic Design Concept, battery design capacity10) Транспорт: Bureau of Domestic Commerce11) Пищевая промышленность: Bacon Double Cheeseburger12) Фирменный знак: Baltimore Development Corporation, Big Dot Com, Biomedical Development Corporation, Business Development Corporation13) Сетевые технологии: Batch Data Communication, резервный контроллер домена14) Полимеры: bottom dead center15) Автоматика: block data composer16) Механизмы: наружная мёртвая точка, наружная мёртвая точка поршня в цилиндре, нижняя мёртвая точка поршня в цилиндре17) Расширение файла: Backup Domain Controller, Lingvo Dictionary file18) Нефть и газ: концепция предварительного проектирования19) Имена и фамилии: Bubba Da Cat20) Должность: Building Department Clerk -
16 IBC
1) Общая лексика: hum. сокр. International Business Communications2) Спорт: International Board Competition3) Строительство: International Building Code, Межгосударственные строительные нормы4) Религия: Immanuel Baptist Church5) Оптика: integrated broadband communications6) Телевидение: МВЦ, Международный вещательный центр, International Broadcast Center7) Сокращение: Intermediate Bulk Carrier, International Broadcasting Corporation, International Business Consulting SA (Spain), International Business Company, iron-binding capacity, Intermediate Bulk Container (Пластиковые контейнеры для транспортировки, хранения жидких и твердых сыпучих продуктов), Inside Back Cover8) Университет: Illinois Benedictine College, Integrated Business Curriculum9) Вычислительная техника: InterBase Components (Borland, Delphi, InterBase)10) Нефть: intermediate bulk container11) Иммунология: Institutional Biosafety Committee12) Транспорт: Individual Blade Control13) Фирменный знак: INDEPENDENT BREWERIES Company, International Better Communication14) Экология: International Biotoxiological Center16) Деловая лексика: Industrial Business Communications, Intelligent Business Consulting, Interactive Business Card17) Сахалин Р: International Bulk Container18) Океанография: International Bathymetric Chart19) Расширение файла: Instrument Bus Computer21) NYSE. Interstate Bakeries Corporation of Delaware22) Хобби: Incredible Blue Cards23) Международная торговля: International Business Companies, International Business Corporation -
17 bdc
1) Медицина: Bile duct cannulated2) Военный термин: Black Dirt Convert, bomb disposal company3) Техника: backup digital computer, bridge display console4) Метеорология: Big Dark Cloud5) Автомобильный термин: НМТ, нижняя мёртвая точка6) Грубое выражение: Big Dumb Cunt7) Сокращение: Batch Data Communications, Bottom Dead Centre8) Вычислительная техника: binary-decimal counter, Backup DOMAIN Controller (MS, Windows, NT, PDC)9) Нефть: Basic Design Concept, battery design capacity10) Транспорт: Bureau of Domestic Commerce11) Пищевая промышленность: Bacon Double Cheeseburger12) Фирменный знак: Baltimore Development Corporation, Big Dot Com, Biomedical Development Corporation, Business Development Corporation13) Сетевые технологии: Batch Data Communication, резервный контроллер домена14) Полимеры: bottom dead center15) Автоматика: block data composer16) Механизмы: наружная мёртвая точка, наружная мёртвая точка поршня в цилиндре, нижняя мёртвая точка поршня в цилиндре17) Расширение файла: Backup Domain Controller, Lingvo Dictionary file18) Нефть и газ: концепция предварительного проектирования19) Имена и фамилии: Bubba Da Cat20) Должность: Building Department Clerk -
18 tax
1. nналог, сбор; пошлина
- accrued tax
- accumulated-earnings tax
- accumulated profits tax
- ad valorem tax
- advance tax
- advance corporate tax
- advertising tax
- alcohol tax
- alcoholic beverage tax
- amusement tax
- annual tax
- assessed tax
- average tax
- back tax
- bequest tax
- beverage tax
- bill tax
- bills of exchange tax
- budgeted taxes
- building tax
- business tax
- capital tax
- capital acquisition tax
- capital gains tax
- capital transactions tax
- capital transfer tax
- capital yield tax
- capitation tax
- car tax
- cargo tax
- cascade tax
- chain-store tax
- company income tax
- compensating tax
- complementary tax
- concession tax
- consumption tax
- conveyance tax
- corporate tax
- corporate income tax
- corporate profit tax
- corporation tax
- corporation income tax
- court taxes
- death tax
- death and gift tax
- defence tax
- deferred taxes
- deferred income taxes
- degressive tax
- delinquent tax
- direct tax
- discriminatory tax
- dividend withholding tax
- documentary stamp tax
- domestic tax
- donor's tax
- double tax
- earned income tax
- employment tax
- entertainment taxes
- environmental tax
- equalization tax
- estate tax
- excessive tax
- excess profits tax
- exchange tax
- excise tax
- export tax
- federal tax
- fixed assets tax
- flat tax
- flat rate tax
- foreign exchange tax
- foreign trade tax
- foreign withholding tax
- franchise tax
- gambling tax
- gasoline tax
- general property tax
- general sales tax
- gift tax
- graded tax
- graduated tax
- graduated income tax
- graduated poll tax
- green tax
- gross income tax
- gross profits tax
- gross receipts tax
- head tax
- hidden tax
- highway tax
- immovable property tax
- immovable property gains tax
- immovable property transfer tax
- import tax
- import equalization tax
- import turnover tax
- imposed tax
- income tax
- income tax on corporations
- income tax on individuals
- income tax on shareholders
- indirect tax
- industrial and commercial profits tax
- inheritance tax
- insurance tax
- land tax
- land-value tax
- legacy tax
- legal entity tax
- licence tax
- liquor tax
- local taxes
- long-term capital gains tax
- lump-sum tax
- luxury tax
- matured tax
- maximum tax
- minimum tax
- mortgage tax
- motor vehicle tax
- multiple stages tax
- multistage cumulative turnover tax
- municipal taxes
- national tax
- negative income tax
- net wealth tax
- net worth tax
- normal tax
- nuisance tax
- occupational tax
- oil tax
- one-time tax
- oppressive taxes
- outlay taxes
- output tax
- pay-as-you-earn tax
- pay-as-you-go tax
- payroll tax
- penalty tax
- per capita tax
- personal property tax
- poll tax
- pollution tax
- premium taxes
- profits tax
- progressive tax
- prohibitive tax
- property tax
- proportional tax
- provincial tax
- provisional tax
- public tax
- purchase tax
- pyramidal tax
- real estate tax
- real property tax
- real property transfer tax
- realty transfer tax
- receipts tax
- regressive tax
- remittance tax
- repressive tax
- resource tax
- retail sales tax
- retained profits tax
- revaluation tax
- revenue tax
- road taxes
- sales tax
- sales and turnover tax
- schedular tax
- securities tax
- security tax
- self-employment tax
- separate tax
- service tax
- severance tax
- short-term capital gains tax
- sin tax
- single tax
- social security tax
- specific tax
- spendings tax
- stamp tax
- state tax
- state excise taxes
- stock exchange turnover tax
- stockhoder's tax
- stock transfer tax
- sumptuary tax
- supplementary tax
- tonnage tax
- trade tax
- transaction tax
- transfer tax
- turnover tax
- underlying tax
- undistributed profit tax
- unpaid tax
- use tax
- value-added tax
- wage tax
- wealth tax
- wholesale sale tax
- windfall profits tax
- withholding tax
- withholding tax on dividends
- withholding tax on savings
- tax at source
- tax in kind
- tax on cargo
- tax on corporation
- tax on dividends
- tax on excess profits
- tax on gross receipts
- tax on gross revenue
- tax on importation
- tax on the income
- tax on inheritance
- tax on interest income
- tax on international transactions
- tax on land
- tax on motor vehicles
- tax on patents
- tax on personal income
- tax on profits
- tax on purchase of a motor vehicle
- tax on savings
- tax on stock exchange dealings
- tax on trade
- tax chargeable on the income
- tax due
- taxes levied at a flat rate
- tax payable
- tax withheld
- after taxes
- before taxes
- exempt from taxes
- free of taxes
- liable to tax
- subject to tax
- abate a tax
- abolish a tax
- apply taxes
- assess a tax
- be exempt from taxes
- be liable to tax
- calculate tax on profits
- charge a tax
- collect taxes
- compute a tax
- cut down taxes
- decrease taxes
- deduct taxes
- deduct taxes at source
- defer taxes
- dodge taxes
- evade taxes
- exempt from taxes
- impose a tax
- increase taxes
- kick against taxes
- lay a tax
- levy a tax
- lower a tax
- pay a tax
- raise taxes
- rebate a tax
- recover a tax
- reduce taxes
- reform taxes
- relieve from taxes
- remit taxes to appropriate authorities
- withhold taxes2. attr.
- tax abatement
- tax accruals
- tax arrears
- tax assessment form
- tax audit
- tax bracket
- tax declaration
- tax delinquency
- tax divide
- tax fraud
- tax offence
- tax rate
- tax rebate
- tax receipts
- tax return
- tax roll
- tax status
- tax treatment
- tax yield3. v
- tax at source
- tax capital gains
- tax capital gains realized on the disposal of immovable property
- tax income -
19 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.———————————————————————————————————————— -
20 CB
1) Общая лексика: hum. сокр. Critical Biotope, любительский радиодиапазон, орган сертификации, сертификационный центр, сертификационная организация (certification body), Contractors Board2) Компьютерная техника: Card Bus, Clean Boot3) Авиация: conveyor belt4) Спорт: Chat Box5) Военный термин: Cast Bullet, Clean Burn, Code Breakers, Common Battery, Complex Burst, Crash And Burn, Cross Bow, carrier-borne, casualty branch, cavalry brigade, chemical and biological, coastal battery, cobalt bomb, code book, compass bearing, confidential book, confidential bulletin, configuration baseline, confinement to barracks, conical ball, construction battalion, contract brief, control block, control branch, coordination board, counterbattery, counterbombardment, cryptographic bureau, Си-Би (ОВ раздражающего действия)6) Техника: C-bias, Citizen's Band Radio, capacitor bank, changed bit, changing bits, citizen band, citizen radio band, clear back, common base, condition bit, conducting band, containment building, control buffer, control building, cosmic background7) Сельское хозяйство: carbon balance8) Шутливое выражение: Celestial Baby9) Химия: Conduction Band10) Метеорология: Corona Borealis11) Юридический термин: Cell Block, Child's Body12) Финансы: closing balance13) Биржевой термин: Central Bank, Constantly Buying, Counter Bid, Current Bid, Current Billing14) Грубое выражение: Cabin Babe, Christs Bitch, Consistant Bitch, Costume Bitch, Coward Bitch, Crazy Bitch, Crazy Bitches15) Полиграфия: Coated Back, с покрытием на обратной стороне (coated back)16) Политика: Kampuchea (formerly Cambodia)17) Телекоммуникации: Call Back, Channel Bank, Запрет вызова18) Сокращение: Battle cruiser, Central Battery, Centre of Buoyancy, Chemical-Biological, Circuit Breaker, Citizens Band, Citizens Band radio, Cluster Bomb, Confined to Barracks, Counter Battery fire, Counter-Bombardment, comparator buffer, component board19) Университет: College Bound20) Физиология: Chest-back, Chronic Bronchitis, Color Blind21) Электроника: Coupled Biquad22) Вычислительная техника: current bit23) Нефть: center of buoyancy, centerline bradenhead, changed bits, changing bit, core barrel, core bit, counterbalance, выключатель (circuit-breaker), керновый снаряд (core bullet), керноотборник (core barrel), поднятое из скважины долото (changed bit), противовес (counterbalance), размыкатель (curcuit breaker), смена долота (change of bit)24) Онкология: Cancer Board25) Банковское дело: кассовая книга (cash book), chargeback, возврат платежа26) Пищевая промышленность: Cow Brains27) Фирменный знак: Club Bones28) СМИ: Current Bulletin29) Деловая лексика: Constant Buying, Core Business30) Бурение: грунтоноска (core barrel), поднятые из скважины долота (changed bits)31) Глоссарий компании Сахалин Энерджи: catch basin, Кудер Бразерс юридическая фирма (Coudert Brothers), на конкурсной основе (competitive bidding)32) Образование: Coloring Book33) Инвестиции: cash book34) ЕБРР: correspondent bank35) Полимеры: carbon black, chlorobromomethane, cisbutadiene rubber, control board, control button, pentachlorobiphenyl36) Программирование: Count Of Bytes37) Сахалин Р: Coudert Brothers, competitive bidding38) Расширение файла: Microsoft clean boot file39) Энергосистемы: cross-border40) Нефть и газ: I/O compensation bias, basic controller, block coefficient, compensation bias, concrete block41) Электротехника: contact breaker, автоматический выключатель, прерыватель, размыкатель цепи, C.B., АВР, автомат безопасности, автомат включения резерва (дизель-генератор)42) Имена и фамилии: Carl Bevil, Charlie Brown, Chris Bennett, Colin Bryan43) Общественная организация: Club Beyond44) Чат: Chat Board, Clueless Boy, Cute Boy45) Правительство: Compensation Board, Council Bluffs, Iowa46) NYSE. Chubb Corporation47) Программное обеспечение: Command Button
Страницы
См. также в других словарях:
Corporation Park, Blackburn — Corporation Park Triumphal arches at the southern entrance (large version) Type Urban park Location Blackburn, Lancashir … Wikipedia
Corporation Bank — Type Public Traded as BSE: 532179 … Wikipedia
Corporation Street, Manchester — Corporation Street from the Wheel of Manchester Corporation Street is one of the major streets which bisects Manchester city centre. The street starts where Cross Street meets the junction of Market Street and ends at the junction of Dantzic… … Wikipedia
Corporation for Enterprise Development — Abbreviation CFED Motto Expanding Economic Opportunity. Formation 1979 Type Public Policy Think Tank Headquarters 12 … Wikipedia
Building the Virginian Railway — began as a project to create an convert|80|mi|km|sing=on long short line railroad to provide access for shipping of untapped bituminous coal reserves in southern West Virginia early in the 20th century. After facing a refusal of the big railroads … Wikipedia
Building automation — can also refer to Build automation, the practice of programmatically compiling software programs. A Building Automation System (BAS) is an example of a Distributed control system. Building automation describes the functionality provided by the… … Wikipedia
Building integrated photovoltaics — (BIPV) are photovoltaic materials that are used to replace conventional building materials in parts of the building envelope such as the roof, skylights, or facades. [http://www.wbdg.org/design/bipv.php] They are increasingly being incorporated… … Wikipedia
Corporation (rpg) — Designer(s) James Norbury Publisher(s) Brutal Games Publication date 2006 Genre(s) Science Fiction … Wikipedia
building line — A line that a municipal corporation establishes, beyond which no building may extend to ensure that its streets will appear uniform. Dictionary from West s Encyclopedia of American Law. 2005. building line … Law dictionary
Building 470 — Building 470, called the “Pilot Plant” or sometimes “Anthrax Tower”, was a notorious seven story steel and brick building at Fort Detrick in Frederick, Maryland, USA, used in the small scale production of biological warfare (BW) agents. The… … Wikipedia
Building Commissioning — is the process of ensuring, in new construction, that all the subsystems for HVAC, Plumbing, Electrical, Fire/Life safety, and Building Security are operating as intended by the building owner and as designed by the building architects and… … Wikipedia
