-
21 CSU
1) Общая лексика: collection and suppression unit2) Авиация: control sensor unit3) Медицина: Clinical Service Unit4) Спорт: Carlisle Skater Union5) Военный термин: Computer Software Unit, casualty staging unit, central switching unit, civilian service unit, combat support unit7) Шутливое выражение: Camp Suicide University, Carolina Salt University, Commuter School University8) Юридический термин: Crime Screening Unit9) Сокращение: Civil Service Union, Command Sensor Unit, Communications Switching Unit, Control Selection Unit, circuit switching unit10) Университет: Christian Student Union, Cleveland State University11) Физика: Complete Set of Unifiers12) Вычислительная техника: Channel Service Unit, Channel Service Unit (ATM)14) Деловая лексика: Customer Service Unit15) Глоссарий компании Сахалин Энерджи: Commissioning and Start-up16) Сетевые технологии: блок обслуживания канала, модуль обслуживания канала, устройство обслуживания канала, (Central Storage Unit) центральное запоминающее устройство17) Океанография: Colorado State University18) Расширение файла: Channel Service/Switching Unit19) NYSE. Capital Senior Living Corporation -
22 CoF
1) Военный термин: Classroom of the Future, contractor overhaul facility2) Техника: Correct Operation Factor, cutoff frequency3) Религия: Cross Of Fire4) Музыка: Cradle Of Filth5) Сокращение: Calculated Open Flow, Consequence Of Failure7) Иммунология: Cup Of Fungus8) Космонавтика: Columbus Orbital Facility (pressurized laboratory)9) ЕБРР: cost of funds10) Пластмассы: Coefficient of Friction11) Макаров: cost of fuel12) Печатные платы: монтаж на гибкую печатную плату13) Общественная организация: Officers' Christian Fellowship of the USA14) NYSE. Capital One Financial Corporation -
23 tax
tæks
1. сущ.
1) (государственный) налог;
пошлина, сбор to levy a tax on ≈ облагать( кого-л., что-л.) налогом direct taxes ≈ прямые налоги admissions tax ≈ налог на зрелищные предприятия classified tax ≈ дифференцированный налог (система с разной ставкой налогообложения в зависимости от вида собственности) delinquent tax ≈ налоги, не выплаченные в срок earmarked tax ≈ адресный налог (сборы от него должны быть использованы на определенные цели) franchise tax ≈ франшизный налог (налог штата на зарегистрированную в нем корпорацию за право заниматься франшизным бизнесом) heavy tax ≈ большой налог income tax ≈ подоходный налог indirect taxes ≈ косвенные налоги individual income tax ≈ личный подоходный налог nuisance tax ≈ небольшой налог (выплачивается по частям) payroll tax ≈ налог на заработную плату pollution tax ≈ 'налог на загрязнение' (налагаемый на компанию, если ее производственная деятельность загрязняет окружающую среду) sales tax ≈ налог с оборота school tax ≈ школьный налог (налог, которым облагаются жители округа;
собранные средства идут на содержание школ) sin tax ≈ налог на табак, алкогольные напитки, азартные игры и т. п. single tax ≈ единый земельный налог state income tax ≈ подоходный налог штата windfall profit tax ≈ налог на сверхприбыль tax avoidance ≈ уменьшение в результате перерасчета суммы налога tax exile ≈ эмиграция из-за налогов, бегство от налогов
2) бремя, гнет, груз, испытание, напряжение Syn: burden, load
2. гл.
1) а) облагать налогом;
подвергать налоговому обложению б) юр. таксировать, определять размер убытков, штрафа, судебных издержек Syn: assess, impose, levy
2) чрезмерно напрягать, утомлять;
подвергать испытанию (память, свои силы и т. п.) she taxes my patience ≈ она испытывает мое терпение
3) делать выговор, отчитывать( кого-л.) ;
обвинять, осуждать( with) to tax smb. with ingratitude ≈ упрекать кого-л. в неблагодарности. to tax smb. with trickery ≈ обвинить кого-л. в мошенничестве.
4) амер.;
разг. спрашивать или назначать цену;
устанавливать или брать плату What will you tax me? ≈ Сколько это будет (мне) стоить? Syn: charge налог, сбор;
пошлина - national *es государственные налоги - local *es местные сборы - direct *es прямые налоги - income * подоходный налог - single * единый земельный налог - inheritance * налог на наследство - profits * налоги на прибыли - corporation * налог на корпорацию - purchase * торговая пошлина - inspector of *es налоговый или финансовый инспектор - collector of *es = tax-collector - free of * сборщик налогов - after * после удержания налога;
за вычетом налога, "чистый" - * assessment налогообложение - * revenue поступление в казну от налогов - * benefit выигрыш на налогах - * incentives налоговые льготы (для поощрения, капиталовложений) - * rates величина налога - * rates on the unemployed налоги на безработных - * сuts сокращение налогов - to lower * rates уменьшить налоги - to impose a * on smb., smth. облагать кого-л., что-л. налогом - to collect *es взимать налоги;
собирать пошлину - to pay *es платить налоги - to pay a hundred dollars in *es заплатить налог в сумме ста долларов издержки - court *es судебные издержки бремя, испытание;
чрезмерное требование - this is a * on her strenght это подрывает ее силы - this was a * on his patience ему пришлось запастись терпением - this was a * on my time это отняло у меня уйму времени (американизм) (разговорное) размер счета (американизм) членские взносы( в обществе, профсоюзе и т. п.) облагать налогом;
подвергать обложению (налогом) - to * incomes брать налог с доходов, подвергать доходы налогообложению - to be heavily *ed нести тяжелое налоговое бремя (юридическое) таксировать, определять или устанавливать размер (штрафа, издержек, убытков) - to * the costs of an action определять размер судебных издержек испытывать, подвергать испытанию - to * smb.'s patience испытывать чье-л. терпение - to * one's powers to the utmost требовать максимального напряжения сил - it *es one's memory надо напрячь память делать выговор, выговаривать( кому-л. за что-л.) ;
упрекать - to * smb. with rudeness упрекать кого-л. в грубости обвинять, осуждать - to * smb. with trickery обвинить кого-л. в мошенничестве - to * smb. with a failure возложить на кого-л. ответственность за провал( американизм) (разговорное) назначать или спрашивать цену;
брать плату - what will you * me? сколько вы с меня возьмете? (американизм) взимать членские взносы (в обществе, профсоюзе) accrued ~ накопившаяся задолженность по выплате налогов achieve a ~ saving добиваться экономии за счет уменьшения налоговых платежей ad valorem ~ налог на стоимость additional income ~ дополнительный подоходный налог additional ~ дополнительный налог additional value for ~ purposes добавленная стоимость для налогообложения advance corporation ~ (ACT) авансовый налог с корпорации advance ~ предварительное определение судебных издержек after ~ после удержания налога airport ~ налог с пассажиров, отбывающих за границу из данного аэропорта allowance against ~ налоговая льгота alternative minimum ~ (AMT) минимальный альтернативный налог amusement ~ налог на развлечения (на билеты в кино, театры и т.п.) amusement ~ налог на развлечения attract income ~ взимать подоходный налог basic rate income ~ базисная ставка подоходного налога basic rate of ~ базисная налоговая ставка beverage ~ налог на продажу напитков business ~ налог на предпринимателя business ~ налог на предприятие business ~ налог на торгово-промышленное предприятие calculated income ~ вычисленный подоходный налог capital gains ~ налог на доход от прироста капитала capital gains ~ налог на доходы от прироста капитала capital gains ~ налог на увеличение рыночной стоимости капитала capital gains ~ on shares налог на доход от прироста капитала от акций capital ~ налог на капитал capital transfer ~ налог на перевод капитала capital yields ~ налог на доход от капитала car ~ налог на автомобиль carbon dioxide ~ налог на выбросы в атмосферу диоксида углерода charge ~ облагать налогом charter ~ чартерный налог church ~ церковный налог city ~ муниципальный налог climate improvement ~ налог на выбросы в атмосферу диоксида углерода commercial earnings ~ налог на доходы от торговли commercial enterprise subject to value-added ~ торговое предприятие, облагаемое налогом на добавленную стоимость community ~ местный налог company ~ налог на доходы компании company ~ налог с доходов компании consumption ~ налог на потребление consumption ~ налог потребления contingent ~ скрытый налог corporate income ~ налог с доходов корпорации corporate income ~ подоходный налог корпорации corporate profits ~ налог на прибыли корпорации corporate ~ налог с доходов компаний или корпораций corporate ~ налог с доходов корпорации corporation ~ налог на корпорацию county ~ муниципальный налог coupon ~ купонный налог current ~ on wealth действующий налог на имущество death ~ налог на наследство deduct ~ удерживать налоги deferred income ~ налог на доход будущего периода deferred ~ отсроченный налог delinquent ~ неуплаченный налог development ~ налог на строительство direct ~ прямой налог ~ (государственный) налог;
пошлина;
сбор;
direct (indirect) taxes прямые (косвенные) налоги dividend ~ налог на дивиденды due ~ причитающийся налог emergency ~ чрезвычайный налог entrance ~ вступительный налог equalization ~ уравнительный налог equalizing ~ равномерное распределение налогов estate ~ налог на наследство estate ~ налог на передачу имущества по наследству excise ~ акциз excise ~ акцизный налог excise ~ акцизный сбор expenditure ~ налог на расходы extraordinary ~ особый налог federal ~ федеральный налог final ~ окончательный размер налога flat-rate ~ налог, взимаемый по единой ставке flat-rate ~ пропорциональный налог for ~ purposes в целях налогообложения for ~ reasons по причинам налогообложения franchise ~ налог на монопольные права и привилегии full-year ~ сумма налогов за год general consumption ~ налог на все виды потребления gift ~ налог на дарение gift ~ налог на дарения (США) graduated income ~ прогрессивный подоходный налог graduated ~ прогрессивный налог head ~ налог. подушный налог heavy ~ большой, обременительный налог;
nuisance tax амер. небольшой налог, выплачиваемый по частям hidden ~ налог. скрытый налог hydrocarbon ~ налог. налог за выбросы углеводородов в окружающую среду I cannot ~ my memory не могу вспомнить;
to tax (smb.'s) patience испытывать (чье-л.) терпение impose a ~ облагать налогом income ~ подоходный налог individual income ~ персональный подоходный налог industrial ~ промышленный налог inheritance ~ налог на наследство initial car ~ регистрационный налог на автомобиль inland revenue ~ государственный налог input ~ налог на производственные затраты input value-added ~ налог на добавленную стоимость insurance ~ налог на страхование interest equalization ~ уравнительный налог на доход от процентов internal revenue ~ налог на внутренние доходы investment income ~ подоходный налог на капиталовложения investment ~ налог на капиталовложения ~ напряжение, бремя, испытание;
it is a great tax on my time это требует от меня слишком много времени land ~ земельный налог land ~ налог на земельную собственность land transfer ~ налог на перевод за границу платежей за землю land value ~ налог на стоимость земельных участков levy a ~ облагать налогом single ~ единый земельный налог;
to levy a tax (on smb., smth.) облагать (кого-л., что-л.) налогом local income ~ местный подоходный налог local income ~ муниципальный подоходный налог local property ~ местный налог на недвижимое имущество local property ~ местный поимущественный налог local ~ местный налог local ~ муниципальный налог lump sum ~ аккордный налог lump sum ~ налог на совокупную сумму доходов motor vehicle ~ налог на автомобиль multistage ~ многоступенчатый налог municipal ~ муниципальный налог national income ~ государственный подоходный налог national ~ государственный налог national ~ федеральный налог negative income ~ отрицательный подоходный налог (лица с доходом ниже установленного уровня и имеющие семью освобождаются от налога и пучают финансовую помощь от налоговой системы) negative income ~ отрицательный подоходный налог net wealth ~ налог на имущество, исключая долги net worth ~ налог на собственность nonpersonal ~ налог на недвижимое имущество nonrecurring ~ единовременный налог nonrefundable purchase ~ невозмещаемый налог на покупки heavy ~ большой, обременительный налог;
nuisance tax амер. небольшой налог, выплачиваемый по частям output ~ налог на объем производства overall ~ effect эффект полного налогообложения overpaid ~ переплаченный налог pay-as-you-earn ~ налог, взимаемый по мере поступления доходов pay-as-you-earn ~ (PAYE ~) подоходный налог, автоматически вычитаемый из заработной платы payroll ~ налог на заработную плату penalty ~ пеня personal income ~ личный подоходный налог personal property ~ личный поимущественный налог personal property ~ налог на личное имущество personal ~ личный подоходный налог personal ~ налог на движимое имущество personal ~ подушный налог petrol ~ налог на нефть petroleum revenue ~ (PRT) налог на доход от продажи нефти poll ~ подушный налог price excluding ~ цена без учета налога profits ~ налог на прибыли progressive ~ прогрессивный налог property transfer ~ налог на передачу правового титула proportional ~ пропорциональный налог provisional ~ временная налоговая ставка raw materials ~ налог на сырье real estate ~ налог на недвижимость registration ~ сбор за регистрацию regressive ~ регрессивный налог relief from ~ освобождение от уплаты налога relief from ~ скидка с налога remit ~ освобождать от уплаты налога residual ~ остаточный налог retail sales ~ налог с розничного оборота retained ~ удержанный налог sales ~ налог на доходы от продаж sales ~ налог на продажи sales ~ налог с оборота sales ~ торговый сбор seamen's income ~ подоходный налог с моряков seamen's ~ налогообложение моряков single ~ единый земельный налог;
to levy a tax (on smb., smth.) облагать (кого-л., что-л.) налогом single ~ единый налог specific ~ индивидуально определенный налог specific ~ специальный налог state ~ государственный налог substantive ~ law материальное налоговое законодательство succession ~ налог на наследуемую недвижимость supplementary ~ дополнительный налог surplus ~ чрезмерный налог tax взимать членские взносы ~ делать выговор, отчитывать (кого-л.) ;
обвинять, осуждать (with) ~ назначать цену ~ (государственный) налог;
пошлина;
сбор;
direct (indirect) taxes прямые (косвенные) налоги ~ налог ~ напряжение, бремя, испытание;
it is a great tax on my time это требует от меня слишком много времени ~ облагать налогом;
таксировать ~ облагать налогом ~ облагать пошлиной ~ обложение ~ юр. определять размер убытков (штрафа и т. п.) ;
определять размер судебных издержек ~ пошлина ~ размер счета ~ сбор ~ амер. разг. спрашивать, назначать цену;
what will you tax me? сколько это будет (мне) стоить? ~ таксировать, определять размер (о судебных издержках) ~ членские взносы ~ чрезмерно напрягать, подвергать испытанию;
утомлять;
the work taxes my powers эта работа слишком тяжела для меня ~ in arrears просрочка уплаты налога ~ on capital налог на капитал ~ on capital accretion налог на прирост стоимости капитала ~ on corporate net wealth налог на нетто-активы корпорации ~ on distributions налог на оптовую торговлю ~ on energy налог на электроэнергию ~ on funds налог на капитал ~ on income подоходный налог ~ on income from capital налог на доход с капитала ~ on industry налог на промышленное производство ~ on land value increment налог на прирост стоимости земли ~ on personal net wealth налог на личные нетто-активы ~ on real rate of return налог на реальную ставку прибыли ~ on the conveyance of property налог на передачу права собственности ~ on the transfer of property налог на передачу права собственности ~ on unearned income налог на непроизводственный доход ~ on unearned income налог на нетрудовой доход ~ on unearned income налог на рентный доход ~ on value added налог на добавленную стоимость ~ on wealth налог на имущество ~ on yield of pension scheme assets налог на доход от капитала, вложенного в фонд пенсионного обеспечения I cannot ~ my memory не могу вспомнить;
to tax (smb.'s) patience испытывать (чье-л.) терпение trade ~ налог на торговую деятельность trade ~ торговый налог transfer ~ налог на передачу собственности turnover excluding ~ налог с учетом оборота turnover including ~ налог без учета оборота turnover ~ налог с оборота undistributed profit ~ налог на нераспределенную прибыль unearned income ~ налог на рентный доход value added ~ налог на добавленную стоимость vehicle ~ налог на автотранспортные средства wage bill ~ налог на фонд заработной платы wage ~ налог на заработную плату wealth ~ налог на имущество ~ амер. разг. спрашивать, назначать цену;
what will you tax me? сколько это будет (мне) стоить? windfall profits ~ налог на непредвиденную прибыль withholding ~ налог на процентный доход и дивиденды, выплачиваемые нерезидентам withholding ~ налог путем вычетов withholding ~ налог с суммы дивидендов, распределяемых среди держателей акций withholding ~ подоходный налог, взимаемый путем регулярных вычетов из заработной платы ~ чрезмерно напрягать, подвергать испытанию;
утомлять;
the work taxes my powers эта работа слишком тяжела для меня -
24 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 -
25 tax
-
26 owner's equity
капитал акционеров: все активы за вычетом всех пассивов, которые представляют чистые средства акционеров; = shareholders' equity.* * ** * *собственный капитал; собственные средства. The amount of an owner's interest in an entity that is at-risk should the company become bankrupt. In the case of a corporation, it consists of capital stock, additional paid-in capital, and retained earnings. Capital stock may be par value or no par value. If par value, the total capital stock is equal to the number of shares outstanding times the par value. Additional paid-in capital is additional amounts paid for the stock over an above the par value. Retained earnings come from the net profits of the corporation. Profits increase retained earnings, losses and distributions decrease them. Example - Madison Inc. issues 200 shares of its common stock to Fred Flood for $60 per share, for a total of $12,000. Madison's common stock has a par value of $0.50. On the balance sheet the transaction would be recorded as capital stock of $100 (200 shares times $0.50 par value), and additional paid-in capital of $11,900 (the difference between the amount received for the stock and the par value). Assume further than Susan Newly buys 200 shares the following week for $70 per share ($14,000 total). The capital stock amount is the same ($100), but now the paid-in capital amount is increased by $13,900. . Словарь экономических терминов . -
27 NCC
1) Общая лексика: National Competition Council (Australia)2) Компьютерная техника: national control center3) Авиация: Naval Component Authority4) Медицина: некоронарная створка (некоронарный лепесток аортально клапана) (non coronary cusp), National Cancer Center5) Американизм: National Capital Commissioner, Non Conformity Certificates6) Военный термин: NORAD Control Center, National Cadet Corps, National Command Center, National Communications Command, National Computing Centre, National Cryptologic Command, Naval Command Center, Naval Command Commission, Naval Commissioning Code, Naval Communications Command, Naval Component Command, Naval Component Commander, Naval Construction Class, Naval Construction Community, Naval Construction Company, Naval Construction Contract, Naval Construction Corps, Naval Contract Code, Navigation Control Center, Navy Command Center, Net Control Center, Noncombatant Corps, navigation computer control, navigation control console, network coordination center, numerical control code, ЛС небоевых частей и подразделений7) Техника: natural convection cool down, neutron coincidence collar8) Религия: No Christian Commitment9) Юридический термин: Non Coroner's Case10) Ветеринария: National Cat Corporation11) Грубое выражение: No Crap Challenge12) Сокращение: NORAD Command Center (USA), National (US) Computer Conference, National Conservancy Council, National Consultative Conference, National Consumer Congress, Network Control Centre, Northwood Control Centre (UK), normally closed contact, National Council of Churches, Network Contro Center13) Университет: Northampton Community College14) Электроника: размыкающий контакт15) Вычислительная техника: National (US) Council of Churches, Network Control / Coordination Center, Network Control Computer16) Нефть: natural color composite17) Транспорт: Navigation Command Center, Navigation Control Centre, Net Cargo Capacity18) Пищевая промышленность: Non Coloration Compound19) Фирменный знак: NISSAN COMPUTER Corporation, National Caster Corporation, National Certification Corporation, Network And Computer Consultants, Networking Computer Consultants, Nordic Construction Company20) Экология: National Climatic Center, Nature Conservancy Council21) Деловая лексика: National Clearing Corporation, No Credit Card, Norsk Clearing Central22) Сетевые технологии: Network Color Code, network control center, центр управления сетью23) Программирование: Non Canon Character24) Автоматика: numerical contouring control25) Химическое оружие: new construction contractor26) Безопасность: No Cycle Checking27) Расширение файла: Computer Numeric Control control file, Network Computer Center28) Военно-политический термин: Network Communications Centre29) Каспий: North Caspian Constructors (на Кашагане)30) Электротехника: no-current condition31) Фармация: No Characteristic Change32) Общественная организация: National Cancer Coalition, National Clean Cities, National Constitution Center, Neighborhood Capital Corporation33) Должность: National Certified Counselor, National Counselor Certification34) NYSE. National City Corporation35) Программное обеспечение: National Collaborating Centre -
28 ncc
1) Общая лексика: National Competition Council (Australia)2) Компьютерная техника: national control center3) Авиация: Naval Component Authority4) Медицина: некоронарная створка (некоронарный лепесток аортально клапана) (non coronary cusp), National Cancer Center5) Американизм: National Capital Commissioner, Non Conformity Certificates6) Военный термин: NORAD Control Center, National Cadet Corps, National Command Center, National Communications Command, National Computing Centre, National Cryptologic Command, Naval Command Center, Naval Command Commission, Naval Commissioning Code, Naval Communications Command, Naval Component Command, Naval Component Commander, Naval Construction Class, Naval Construction Community, Naval Construction Company, Naval Construction Contract, Naval Construction Corps, Naval Contract Code, Navigation Control Center, Navy Command Center, Net Control Center, Noncombatant Corps, navigation computer control, navigation control console, network coordination center, numerical control code, ЛС небоевых частей и подразделений7) Техника: natural convection cool down, neutron coincidence collar8) Религия: No Christian Commitment9) Юридический термин: Non Coroner's Case10) Ветеринария: National Cat Corporation11) Грубое выражение: No Crap Challenge12) Сокращение: NORAD Command Center (USA), National (US) Computer Conference, National Conservancy Council, National Consultative Conference, National Consumer Congress, Network Control Centre, Northwood Control Centre (UK), normally closed contact, National Council of Churches, Network Contro Center13) Университет: Northampton Community College14) Электроника: размыкающий контакт15) Вычислительная техника: National (US) Council of Churches, Network Control / Coordination Center, Network Control Computer16) Нефть: natural color composite17) Транспорт: Navigation Command Center, Navigation Control Centre, Net Cargo Capacity18) Пищевая промышленность: Non Coloration Compound19) Фирменный знак: NISSAN COMPUTER Corporation, National Caster Corporation, National Certification Corporation, Network And Computer Consultants, Networking Computer Consultants, Nordic Construction Company20) Экология: National Climatic Center, Nature Conservancy Council21) Деловая лексика: National Clearing Corporation, No Credit Card, Norsk Clearing Central22) Сетевые технологии: Network Color Code, network control center, центр управления сетью23) Программирование: Non Canon Character24) Автоматика: numerical contouring control25) Химическое оружие: new construction contractor26) Безопасность: No Cycle Checking27) Расширение файла: Computer Numeric Control control file, Network Computer Center28) Военно-политический термин: Network Communications Centre29) Каспий: North Caspian Constructors (на Кашагане)30) Электротехника: no-current condition31) Фармация: No Characteristic Change32) Общественная организация: National Cancer Coalition, National Clean Cities, National Constitution Center, Neighborhood Capital Corporation33) Должность: National Certified Counselor, National Counselor Certification34) NYSE. National City Corporation35) Программное обеспечение: National Collaborating Centre -
29 tax
[tæks]accrued tax накопившаяся задолженность по выплате налогов achieve a tax saving добиваться экономии за счет уменьшения налоговых платежей ad valorem tax налог на стоимость additional income tax дополнительный подоходный налог additional tax дополнительный налог additional value for tax purposes добавленная стоимость для налогообложения advance corporation tax (ACT) авансовый налог с корпорации advance tax предварительное определение судебных издержек after tax после удержания налога airport tax налог с пассажиров, отбывающих за границу из данного аэропорта allowance against tax налоговая льгота alternative minimum tax (AMT) минимальный альтернативный налог amusement tax налог на развлечения (на билеты в кино, театры и т.п.) amusement tax налог на развлечения attract income tax взимать подоходный налог basic rate income tax базисная ставка подоходного налога basic rate of tax базисная налоговая ставка beverage tax налог на продажу напитков business tax налог на предпринимателя business tax налог на предприятие business tax налог на торгово-промышленное предприятие calculated income tax вычисленный подоходный налог capital gains tax налог на доход от прироста капитала capital gains tax налог на доходы от прироста капитала capital gains tax налог на увеличение рыночной стоимости капитала capital gains tax on shares налог на доход от прироста капитала от акций capital tax налог на капитал capital transfer tax налог на перевод капитала capital yields tax налог на доход от капитала car tax налог на автомобиль carbon dioxide tax налог на выбросы в атмосферу диоксида углерода charge tax облагать налогом charter tax чартерный налог church tax церковный налог city tax муниципальный налог climate improvement tax налог на выбросы в атмосферу диоксида углерода commercial earnings tax налог на доходы от торговли commercial enterprise subject to value-added tax торговое предприятие, облагаемое налогом на добавленную стоимость community tax местный налог company tax налог на доходы компании company tax налог с доходов компании consumption tax налог на потребление consumption tax налог потребления contingent tax скрытый налог corporate income tax налог с доходов корпорации corporate income tax подоходный налог корпорации corporate profits tax налог на прибыли корпорации corporate tax налог с доходов компаний или корпораций corporate tax налог с доходов корпорации corporation tax налог на корпорацию county tax муниципальный налог coupon tax купонный налог current tax on wealth действующий налог на имущество death tax налог на наследство deduct tax удерживать налоги deferred income tax налог на доход будущего периода deferred tax отсроченный налог delinquent tax неуплаченный налог development tax налог на строительство direct tax прямой налог tax (государственный) налог; пошлина; сбор; direct (indirect) taxes прямые (косвенные) налоги dividend tax налог на дивиденды due tax причитающийся налог emergency tax чрезвычайный налог entrance tax вступительный налог equalization tax уравнительный налог equalizing tax равномерное распределение налогов estate tax налог на наследство estate tax налог на передачу имущества по наследству excise tax акциз excise tax акцизный налог excise tax акцизный сбор expenditure tax налог на расходы extraordinary tax особый налог federal tax федеральный налог final tax окончательный размер налога flat-rate tax налог, взимаемый по единой ставке flat-rate tax пропорциональный налог for tax purposes в целях налогообложения for tax reasons по причинам налогообложения franchise tax налог на монопольные права и привилегии full-year tax сумма налогов за год general consumption tax налог на все виды потребления gift tax налог на дарение gift tax налог на дарения (США) graduated income tax прогрессивный подоходный налог graduated tax прогрессивный налог head tax налог. подушный налог heavy tax большой, обременительный налог; nuisance tax амер. небольшой налог, выплачиваемый по частям hidden tax налог. скрытый налог hydrocarbon tax налог. налог за выбросы углеводородов в окружающую среду I cannot tax my memory не могу вспомнить; to tax (smb.'s) patience испытывать (чье-л.) терпение impose a tax облагать налогом income tax подоходный налог individual income tax персональный подоходный налог industrial tax промышленный налог inheritance tax налог на наследство initial car tax регистрационный налог на автомобиль inland revenue tax государственный налог input tax налог на производственные затраты input value-added tax налог на добавленную стоимость insurance tax налог на страхование interest equalization tax уравнительный налог на доход от процентов internal revenue tax налог на внутренние доходы investment income tax подоходный налог на капиталовложения investment tax налог на капиталовложения tax напряжение, бремя, испытание; it is a great tax on my time это требует от меня слишком много времени land tax земельный налог land tax налог на земельную собственность land transfer tax налог на перевод за границу платежей за землю land value tax налог на стоимость земельных участков levy a tax облагать налогом single tax единый земельный налог; to levy a tax (on smb., smth.) облагать (кого-л., что-л.) налогом local income tax местный подоходный налог local income tax муниципальный подоходный налог local property tax местный налог на недвижимое имущество local property tax местный поимущественный налог local tax местный налог local tax муниципальный налог lump sum tax аккордный налог lump sum tax налог на совокупную сумму доходов motor vehicle tax налог на автомобиль multistage tax многоступенчатый налог municipal tax муниципальный налог national income tax государственный подоходный налог national tax государственный налог national tax федеральный налог negative income tax отрицательный подоходный налог (лица с доходом ниже установленного уровня и имеющие семью освобождаются от налога и пучают финансовую помощь от налоговой системы) negative income tax отрицательный подоходный налог net wealth tax налог на имущество, исключая долги net worth tax налог на собственность nonpersonal tax налог на недвижимое имущество nonrecurring tax единовременный налог nonrefundable purchase tax невозмещаемый налог на покупки heavy tax большой, обременительный налог; nuisance tax амер. небольшой налог, выплачиваемый по частям output tax налог на объем производства overall tax effect эффект полного налогообложения overpaid tax переплаченный налог pay-as-you-earn tax налог, взимаемый по мере поступления доходов pay-as-you-earn tax (PAYE tax) подоходный налог, автоматически вычитаемый из заработной платы payroll tax налог на заработную плату penalty tax пеня personal income tax личный подоходный налог personal property tax личный поимущественный налог personal property tax налог на личное имущество personal tax личный подоходный налог personal tax налог на движимое имущество personal tax подушный налог petrol tax налог на нефть petroleum revenue tax (PRT) налог на доход от продажи нефти poll tax подушный налог price excluding tax цена без учета налога profits tax налог на прибыли progressive tax прогрессивный налог property transfer tax налог на передачу правового титула proportional tax пропорциональный налог provisional tax временная налоговая ставка raw materials tax налог на сырье real estate tax налог на недвижимость registration tax сбор за регистрацию regressive tax регрессивный налог relief from tax освобождение от уплаты налога relief from tax скидка с налога remit tax освобождать от уплаты налога residual tax остаточный налог retail sales tax налог с розничного оборота retained tax удержанный налог sales tax налог на доходы от продаж sales tax налог на продажи sales tax налог с оборота sales tax торговый сбор seamen's income tax подоходный налог с моряков seamen's tax налогообложение моряков single tax единый земельный налог; to levy a tax (on smb., smth.) облагать (кого-л., что-л.) налогом single tax единый налог specific tax индивидуально определенный налог specific tax специальный налог state tax государственный налог substantive tax law материальное налоговое законодательство succession tax налог на наследуемую недвижимость supplementary tax дополнительный налог surplus tax чрезмерный налог tax взимать членские взносы tax делать выговор, отчитывать (кого-л.); обвинять, осуждать (with) tax назначать цену tax (государственный) налог; пошлина; сбор; direct (indirect) taxes прямые (косвенные) налоги tax налог tax напряжение, бремя, испытание; it is a great tax on my time это требует от меня слишком много времени tax облагать налогом; таксировать tax облагать налогом tax облагать пошлиной tax обложение tax юр. определять размер убытков (штрафа и т. п.); определять размер судебных издержек tax пошлина tax размер счета tax сбор tax амер. разг. спрашивать, назначать цену; what will you tax me? сколько это будет (мне) стоить? tax таксировать, определять размер (о судебных издержках) tax членские взносы tax чрезмерно напрягать, подвергать испытанию; утомлять; the work taxes my powers эта работа слишком тяжела для меня tax in arrears просрочка уплаты налога tax on capital налог на капитал tax on capital accretion налог на прирост стоимости капитала tax on corporate net wealth налог на нетто-активы корпорации tax on distributions налог на оптовую торговлю tax on energy налог на электроэнергию tax on funds налог на капитал tax on income подоходный налог tax on income from capital налог на доход с капитала tax on industry налог на промышленное производство tax on land value increment налог на прирост стоимости земли tax on personal net wealth налог на личные нетто-активы tax on real rate of return налог на реальную ставку прибыли tax on the conveyance of property налог на передачу права собственности tax on the transfer of property налог на передачу права собственности tax on unearned income налог на непроизводственный доход tax on unearned income налог на нетрудовой доход tax on unearned income налог на рентный доход tax on value added налог на добавленную стоимость tax on wealth налог на имущество tax on yield of pension scheme assets налог на доход от капитала, вложенного в фонд пенсионного обеспечения I cannot tax my memory не могу вспомнить; to tax (smb.'s) patience испытывать (чье-л.) терпение trade tax налог на торговую деятельность trade tax торговый налог transfer tax налог на передачу собственности turnover excluding tax налог с учетом оборота turnover including tax налог без учета оборота turnover tax налог с оборота undistributed profit tax налог на нераспределенную прибыль unearned income tax налог на рентный доход value added tax налог на добавленную стоимость vehicle tax налог на автотранспортные средства wage bill tax налог на фонд заработной платы wage tax налог на заработную плату wealth tax налог на имущество tax амер. разг. спрашивать, назначать цену; what will you tax me? сколько это будет (мне) стоить? windfall profits tax налог на непредвиденную прибыль withholding tax налог на процентный доход и дивиденды, выплачиваемые нерезидентам withholding tax налог путем вычетов withholding tax налог с суммы дивидендов, распределяемых среди держателей акций withholding tax подоходный налог, взимаемый путем регулярных вычетов из заработной платы tax чрезмерно напрягать, подвергать испытанию; утомлять; the work taxes my powers эта работа слишком тяжела для меня -
30 CAC
1) Общая лексика: Collective action clause2) Военный термин: Central Advisory Council, Civil Administration Committee, Civil Affairs Command, Common Access Card, Continental Air Command, Continental Army Command, U.S. Army Combined Arms Command, chief artillery controller, civic action center, clear all channels, combat air command, combat aircrew, combined action company, combined arms center, command analysis center, command and control, computer-aided classification, constant alert cycle, contract administration control, contract award committee, control and analysis center, control and coordination, cooperation and coordination, current action center, Combined Arms Center (formerly Combined Arms Command), command aviation company3) Техника: California Arts Council, Contemporary Arts Center, changing to approach control, contact area commander, containment atmosphere control, control air compressor, УДЦ, Учебно-демонстрационный центр, Customer Application Center4) Строительство: центральная система кондиционирования воздуха5) Страхование: Cost and charges6) Металлургия: carbon-arc cutting7) Сокращение: Canadian Armoured Corps, Capital Area Conference, Central Advisory Committee, Chengdu Aircraft Industry Corp. (China), City Administration Center, Coast Artillery Corps, Coastal Artillery Computer, Combat Air Crew, Combat Assessment Capability, Combined Arms Center (USA), Consumer Advisory Council, Consumer Affairs Council, Consumer Association of Canada, Control & Analysis Center (USA), Corrective Action Code (address list, 2006, works with CARL), County Administration Centre, Custom Armoring Corp. (USA), Chroma Amplitude Corrector, Codex Alimentarius Commission, CECOM (Army Communications and Electronics Command) Acquisition Center (US Army), CableAmerica Corporation, Cache File, Cadet Advisory Council, Cairo American College (Egypt), Calculated Age at Commencement (UK criminal system; mainly prison & probation services), California Acupuncture College, California Administrative Code, California Apple Commission, California Asparagus Commission, California Association of Criminalists, California Avocado Commission, Call Access Control, Call Admission Control, Calling All Cars (Playstation 3 game), Calling-Card Authorization Center, Calling-card Authorization Computer (Sprint), Callingcard Authorization Center, Campaign Against Censorship, Canadian Advisory Committee, Canadian Airports Council, Canadian Association for Conservation, Canadian Aviation Corps (World War I), Capital Allocation Committee, Capital Athletic Conference, Carbohydrate Awareness Council, Cardiac Accelerator Center, Cardioacceleratory Center, Career Assistance Counseling, Caribbean Air Command, Carrier Access Charge, Carrier Access Code, Carrier Access Corporation (Boulder, CO, USA), Carrier Advisory Committee, Carrier Air Patrol, Casualty Area Command, Casualty Area Commander, Catawba Animal Clinic (Rock Hill, South Carolina), Catchment Area Council, Categorical Assistance Code, Categorization & Custody, Cauliflower Alley Club, Ceiling Attenuation Class, Cement Association of Canada, Center for Advanced Communications (Villanova University), Central Accessory Compartment, Central Air Command (Pakistan Air Force), Central Air Conditioner (real estate), Central Alarm Cabinet, Central American and Caribbean, Central Arizona College, Central de Atendimento a Clientes, Centre Alge'rien de la Cine'matographie (Algeria), Centre d'Action Culturelle (French), Certificat d'Aptitute Au Championat (FCI dog show reserve champion), Certificat d'Aptitute au Championnat (European dog shows), Certified Addictions Counselor, Certified Annuity Consultant, Change Area Coordinator (Sprint), Change to Approach Control, Channel Access Code, Charged Air Cooler (turbochargers), Cheese and Crackers, Chemometrics in Analytical Chemistry (conference), Chengdu Aircraft Company (China), Chicago Artists' Coalition, Child Activity Center, Child Advocacy Center, Chinese Alliance Church, Chinese Annual Conference (of the Methodist Church in Singapore), Christ Apostolic Church, Circuit Access Code, Circuit Administration Center, Citizens Action Coalition, Citizens Advisory Council, Citizens' Advisory Committee, Civil Affairs Coordinator, Civil Applications Committee, Civilian Advisory Conference, Clean Air Council, Clear Acquisition Code (GPS), Clear All Corridors (hospital), Client Acceptance Committee, Climate Analysis Center, Clinical Advisory Committee, Closed Air Circuit, Clostridium Acetobutylicum, Coaching Association of Canada, Coal Association of Canada, Coalition for America's Children, Coastal Assistant Controller, Cognitive-Affective-Conative, Collection Accounting Classification, Collection Advisory Center, Color Access Control, Combat Analysis Capability, Combined Arms Center (Ft Leavenworth, Kansas), Combined Arms Center/Command, Command & Control, Commander's Access Channel, Commandos d'Action Cubains (French), Commissaire Aux Comptes (French, financial), Commission on Accreditation for Corrections, Common Access Card (smart card technology used in DoD), Common And COTS, Common Avionics Computer, Communication Aid Centre (UK), Communication Architecture for Clusters, Community Action Council, Community Activities Center, Community Activity Center, Community Affairs Committee, Community Affairs Council, Community Agriculture Centre, Community Alliance Church, Community Amenity Contribution (Canada), Commuting Area Candidate, Compandored Analog Carrier, Competition Appeal Court, Complaints Advisory Committee, Complex Advisory Council, Compound Access Control, Compressed Aeronautical Chart, Compressor After Cooler, Computer Access Center, Computer Aided Crime, Computer Asset Controller, Computer-Aided Construction, Computer-Aided Cost/Classification, Computer-Assisted Cartography, Computing Accreditation Commission (ABET), Concord Automation and Controls, Conditional Acceptance Certificate, Conformity Assessment Certificate, Connection Acceptance Control, Connection Admission Control (Asynchronous Transfer Mode), Connection Asset Customer, Connection Assurance Check, Conseil des Ae'roports du Canada (Canadian Airports Council), Conservatief Accoord, Console Alarm Card, Consulting and Audit Canada, Consumer Affairs Commission (Jamaica), Consumers Association of Canada, Contact Agility Club, Contact Approach Control, Context-Aware Computing, Continuity Army Council (IRA), Contract Audit Coordinator (DCAA), Contract Awards Committee, Contractor's Approach to CALS, Control Analysis Center, Coomera Anglican College (Gold Coast, Australia), Cooper Aerobics Center, Coronary Artery Calcium, Corporate Affairs Commission (Nigeria), Corps Aviation Company, Cost Account Code, Cost At Completion, Cotation Assiste'e En Continu (French: Continuous-Time Computer-Assisted Quotation System), Cotation Assistee En Continue (French Stock Exchange Index), Counselors Advisory Committee (B'ham Al Crisis Center), Cow Appreciation Campaign, Create A Card (online gaming), Creative Arts Center (West Virginia University), Credentialed Addictions Counselor, Credit Association of Canada, Crew Available Cycle, Crimes Against Children, Crisis Action Cell, Crisis Action Center, Criteria Air Containment, Crossroads of America Council (Boy Scout council comprising most of Indiana, USA), Cumulative Average Cost, Cumulative Average Curve, Custom Arms Company, Inc., Customer Administration Center, Customer Advisory Council, Customer Assistance Center, Cyclists Advisory Committee (Alberta, Canada), current actions center (US DoD), charge air coder8) Университет: Campus Advisory Council, College And Career9) Вычислительная техника: computer-aided composition, connection-admission control, применение компьютера для создания музыкальных композиций, Channel Access Code (Bluetooth), Connection Admission Control (UNI, ATM)10) Нефть: Central Asia central pipeline, трубопровод Средняя Азия-Центр (Central Asia Central pipeline)11) Токсикология: Комиссия "Кодекс Алиментариус"12) Банковское дело: поправочный валютный коэффициент (сокр. от currency adjustment charge)13) Воздухоплавание: Commonwealth Aircraft Corporation (Aust.)14) Экология: Center for Analysis of Climate, Climate Advisory Committee15) Энергетика: Учебно-демонстрационный центр (GE)16) СМИ: Comic Arts Conference17) Деловая лексика: Compagnie des Agents de Change18) Глоссарий компании Сахалин Энерджи: Central Asia - Center19) Океанография: Computer Advisory Committee20) Общая лексика: charge air cooler21) Расширение файла: dBASE IV executable when caching on/ off22) Нефть и газ: pipeline "Central Asia-Centre", трубопровод «Центральная Азия – Центр», pipeline ‘Central Asia – Centre’23) Военно-политический термин: Combined Arms Command24) МИД: (CODEX Alimentarius Commission) КАК (Комиссия "КОДЕКС Алиментариус")25) Собаководство: CAC26) Водоснабжение: содержание производных хлора27) Должность: Certified Addiction Counselor28) AMEX. Camden National Corporation29) Международные перевозки: currency adjustment charge -
31 cac
1) Общая лексика: Collective action clause2) Военный термин: Central Advisory Council, Civil Administration Committee, Civil Affairs Command, Common Access Card, Continental Air Command, Continental Army Command, U.S. Army Combined Arms Command, chief artillery controller, civic action center, clear all channels, combat air command, combat aircrew, combined action company, combined arms center, command analysis center, command and control, computer-aided classification, constant alert cycle, contract administration control, contract award committee, control and analysis center, control and coordination, cooperation and coordination, current action center, Combined Arms Center (formerly Combined Arms Command), command aviation company3) Техника: California Arts Council, Contemporary Arts Center, changing to approach control, contact area commander, containment atmosphere control, control air compressor, УДЦ, Учебно-демонстрационный центр, Customer Application Center4) Строительство: центральная система кондиционирования воздуха5) Страхование: Cost and charges6) Металлургия: carbon-arc cutting7) Сокращение: Canadian Armoured Corps, Capital Area Conference, Central Advisory Committee, Chengdu Aircraft Industry Corp. (China), City Administration Center, Coast Artillery Corps, Coastal Artillery Computer, Combat Air Crew, Combat Assessment Capability, Combined Arms Center (USA), Consumer Advisory Council, Consumer Affairs Council, Consumer Association of Canada, Control & Analysis Center (USA), Corrective Action Code (address list, 2006, works with CARL), County Administration Centre, Custom Armoring Corp. (USA), Chroma Amplitude Corrector, Codex Alimentarius Commission, CECOM (Army Communications and Electronics Command) Acquisition Center (US Army), CableAmerica Corporation, Cache File, Cadet Advisory Council, Cairo American College (Egypt), Calculated Age at Commencement (UK criminal system; mainly prison & probation services), California Acupuncture College, California Administrative Code, California Apple Commission, California Asparagus Commission, California Association of Criminalists, California Avocado Commission, Call Access Control, Call Admission Control, Calling All Cars (Playstation 3 game), Calling-Card Authorization Center, Calling-card Authorization Computer (Sprint), Callingcard Authorization Center, Campaign Against Censorship, Canadian Advisory Committee, Canadian Airports Council, Canadian Association for Conservation, Canadian Aviation Corps (World War I), Capital Allocation Committee, Capital Athletic Conference, Carbohydrate Awareness Council, Cardiac Accelerator Center, Cardioacceleratory Center, Career Assistance Counseling, Caribbean Air Command, Carrier Access Charge, Carrier Access Code, Carrier Access Corporation (Boulder, CO, USA), Carrier Advisory Committee, Carrier Air Patrol, Casualty Area Command, Casualty Area Commander, Catawba Animal Clinic (Rock Hill, South Carolina), Catchment Area Council, Categorical Assistance Code, Categorization & Custody, Cauliflower Alley Club, Ceiling Attenuation Class, Cement Association of Canada, Center for Advanced Communications (Villanova University), Central Accessory Compartment, Central Air Command (Pakistan Air Force), Central Air Conditioner (real estate), Central Alarm Cabinet, Central American and Caribbean, Central Arizona College, Central de Atendimento a Clientes, Centre Alge'rien de la Cine'matographie (Algeria), Centre d'Action Culturelle (French), Certificat d'Aptitute Au Championat (FCI dog show reserve champion), Certificat d'Aptitute au Championnat (European dog shows), Certified Addictions Counselor, Certified Annuity Consultant, Change Area Coordinator (Sprint), Change to Approach Control, Channel Access Code, Charged Air Cooler (turbochargers), Cheese and Crackers, Chemometrics in Analytical Chemistry (conference), Chengdu Aircraft Company (China), Chicago Artists' Coalition, Child Activity Center, Child Advocacy Center, Chinese Alliance Church, Chinese Annual Conference (of the Methodist Church in Singapore), Christ Apostolic Church, Circuit Access Code, Circuit Administration Center, Citizens Action Coalition, Citizens Advisory Council, Citizens' Advisory Committee, Civil Affairs Coordinator, Civil Applications Committee, Civilian Advisory Conference, Clean Air Council, Clear Acquisition Code (GPS), Clear All Corridors (hospital), Client Acceptance Committee, Climate Analysis Center, Clinical Advisory Committee, Closed Air Circuit, Clostridium Acetobutylicum, Coaching Association of Canada, Coal Association of Canada, Coalition for America's Children, Coastal Assistant Controller, Cognitive-Affective-Conative, Collection Accounting Classification, Collection Advisory Center, Color Access Control, Combat Analysis Capability, Combined Arms Center (Ft Leavenworth, Kansas), Combined Arms Center/Command, Command & Control, Commander's Access Channel, Commandos d'Action Cubains (French), Commissaire Aux Comptes (French, financial), Commission on Accreditation for Corrections, Common Access Card (smart card technology used in DoD), Common And COTS, Common Avionics Computer, Communication Aid Centre (UK), Communication Architecture for Clusters, Community Action Council, Community Activities Center, Community Activity Center, Community Affairs Committee, Community Affairs Council, Community Agriculture Centre, Community Alliance Church, Community Amenity Contribution (Canada), Commuting Area Candidate, Compandored Analog Carrier, Competition Appeal Court, Complaints Advisory Committee, Complex Advisory Council, Compound Access Control, Compressed Aeronautical Chart, Compressor After Cooler, Computer Access Center, Computer Aided Crime, Computer Asset Controller, Computer-Aided Construction, Computer-Aided Cost/Classification, Computer-Assisted Cartography, Computing Accreditation Commission (ABET), Concord Automation and Controls, Conditional Acceptance Certificate, Conformity Assessment Certificate, Connection Acceptance Control, Connection Admission Control (Asynchronous Transfer Mode), Connection Asset Customer, Connection Assurance Check, Conseil des Ae'roports du Canada (Canadian Airports Council), Conservatief Accoord, Console Alarm Card, Consulting and Audit Canada, Consumer Affairs Commission (Jamaica), Consumers Association of Canada, Contact Agility Club, Contact Approach Control, Context-Aware Computing, Continuity Army Council (IRA), Contract Audit Coordinator (DCAA), Contract Awards Committee, Contractor's Approach to CALS, Control Analysis Center, Coomera Anglican College (Gold Coast, Australia), Cooper Aerobics Center, Coronary Artery Calcium, Corporate Affairs Commission (Nigeria), Corps Aviation Company, Cost Account Code, Cost At Completion, Cotation Assiste'e En Continu (French: Continuous-Time Computer-Assisted Quotation System), Cotation Assistee En Continue (French Stock Exchange Index), Counselors Advisory Committee (B'ham Al Crisis Center), Cow Appreciation Campaign, Create A Card (online gaming), Creative Arts Center (West Virginia University), Credentialed Addictions Counselor, Credit Association of Canada, Crew Available Cycle, Crimes Against Children, Crisis Action Cell, Crisis Action Center, Criteria Air Containment, Crossroads of America Council (Boy Scout council comprising most of Indiana, USA), Cumulative Average Cost, Cumulative Average Curve, Custom Arms Company, Inc., Customer Administration Center, Customer Advisory Council, Customer Assistance Center, Cyclists Advisory Committee (Alberta, Canada), current actions center (US DoD), charge air coder8) Университет: Campus Advisory Council, College And Career9) Вычислительная техника: computer-aided composition, connection-admission control, применение компьютера для создания музыкальных композиций, Channel Access Code (Bluetooth), Connection Admission Control (UNI, ATM)10) Нефть: Central Asia central pipeline, трубопровод Средняя Азия-Центр (Central Asia Central pipeline)11) Токсикология: Комиссия "Кодекс Алиментариус"12) Банковское дело: поправочный валютный коэффициент (сокр. от currency adjustment charge)13) Воздухоплавание: Commonwealth Aircraft Corporation (Aust.)14) Экология: Center for Analysis of Climate, Climate Advisory Committee15) Энергетика: Учебно-демонстрационный центр (GE)16) СМИ: Comic Arts Conference17) Деловая лексика: Compagnie des Agents de Change18) Глоссарий компании Сахалин Энерджи: Central Asia - Center19) Океанография: Computer Advisory Committee20) Общая лексика: charge air cooler21) Расширение файла: dBASE IV executable when caching on/ off22) Нефть и газ: pipeline "Central Asia-Centre", трубопровод «Центральная Азия – Центр», pipeline ‘Central Asia – Centre’23) Военно-политический термин: Combined Arms Command24) МИД: (CODEX Alimentarius Commission) КАК (Комиссия "КОДЕКС Алиментариус")25) Собаководство: CAC26) Водоснабжение: содержание производных хлора27) Должность: Certified Addiction Counselor28) AMEX. Camden National Corporation29) Международные перевозки: currency adjustment charge -
32 CCA
1) Общая лексика: Сертификационное соглашение СЕНЭЛЕК (СЕНЭЛЕК - сокращение для Comete' European de Normalisation ELECtrotechnique (CENELEC), т.е. Европейский комитет по электротехническим стандартам)2) Компьютерная техника: Computer Club Across, contention channel access3) Медицина: common carotid artery (общая сонная артерия)4) Американизм: Cenelec Certification Agreement6) Военный термин: CENTCOM Combat Analysis, Chief of Civil Affairs, Circuit Card Assembly, Commander, Coastal Artillery, Committee for Conventional Armaments, Communications Control Authority, Correct Counter Attack, cash clothing allowance, component checkout area, configuration control action, contract change authorization7) Техника: Cement and Concrete Association, Chromated Copper Arsenate, cellular cellulose acetate plastic, central computer accounting, centrifuge control algorithm, chip-by-chip alignment, clean coal ash, cloud composition analyzer, communications carrier assembly, connector contact arrangement, current cost accounting method8) Сельское хозяйство: culturable commanded area9) Химия: Chromium Copper Arsenate, Copper Chromium Arsenic10) Религия: Христианская Конференция Азии11) Юридический термин: Corporate Child Abuse, Corrections Corporation Of America12) Экономика: центральный клиринговый счёт13) Бухгалтерия: Capital Cost Allowance, Capital Cost Annuity, Commercial Capital Access, Credit Card Action, метод учёта по текущей стоимости (current cost accounting), текущий производственный учёт (current cost accounting)14) Финансы: Чешское консолидационное агентство15) География: Зона гражданского контроля, Civilian Controlled Area (область на границе между КНДР и Республикой Корея, &\#48124;통지역 - кор.)16) Кино: Comics Code Authority17) Сокращение: Carrier-Controlled Approach, Central Control / Analysis, Chief Clerk of Admiralty, Circuit Court of Appeals, Citizens' Councils of America, Commission for Conventional Armaments, Computer Corporation of America, Conservative Clubs of America, Contamination Control Area, controlled circulation audit, current cost accounting, Канадская ассоциация кошек (The Canadian Cat Association), Common Country Assessments (ООН)18) Университет: Co Curricular Activity, Cranky Campus Aid19) Вычислительная техника: Common Cryptographic Architecture, clear channel assessment, Computer Corporation of America (Corporate name)20) Вирусология: chimpanzee coryza agent21) Транспорт: Club Coach Award, Cold Cranking Amperes22) Воздухоплавание: Carrier Control Approach23) Фирменный знак: Check Cashing Association, Communications Council of America, Inc., Cost Control Associates24) Экология: Caribbean Conservation Association, Community Conserved Area, Climate Change Agreement25) СМИ: Cable Communications Association, Centre For Contemporary Arts, Concerned Childrens Advertisers26) Деловая лексика: бухгалтерский учёт в текущих ценах (current cost accounting), калькуляция текущих затрат27) SAP. Credit Control Area (Служба кредитного контроля)28) Менеджмент: contract criticality assessment29) Образование: Co Curricular Activities, Cooperative Content Acceleration30) Сетевые технологии: conceptual communication area, концептуальная среда связи31) Полимеры: cellular cellulose acetate, cellulose chloroacetate32) Химическое оружие: Component Cost Analysis33) Безопасность: Chosen Ciphertext Attack, причинно-следственный анализ (Cause-Consequence Analysis)34) Расширение файла: cc: Mail Data35) Яхтенный спорт: Cruising Club of America36) Электротехника: Cold Cranking Amperes (амперы батареи при 0° за 30 секунд работы)37) Общественная организация: Catholic Charities Agencies, Children's Charities of America38) Должность: Certified Crime Analyst, Certified Crop Adviser -
33 cca
1) Общая лексика: Сертификационное соглашение СЕНЭЛЕК (СЕНЭЛЕК - сокращение для Comete' European de Normalisation ELECtrotechnique (CENELEC), т.е. Европейский комитет по электротехническим стандартам)2) Компьютерная техника: Computer Club Across, contention channel access3) Медицина: common carotid artery (общая сонная артерия)4) Американизм: Cenelec Certification Agreement6) Военный термин: CENTCOM Combat Analysis, Chief of Civil Affairs, Circuit Card Assembly, Commander, Coastal Artillery, Committee for Conventional Armaments, Communications Control Authority, Correct Counter Attack, cash clothing allowance, component checkout area, configuration control action, contract change authorization7) Техника: Cement and Concrete Association, Chromated Copper Arsenate, cellular cellulose acetate plastic, central computer accounting, centrifuge control algorithm, chip-by-chip alignment, clean coal ash, cloud composition analyzer, communications carrier assembly, connector contact arrangement, current cost accounting method8) Сельское хозяйство: culturable commanded area9) Химия: Chromium Copper Arsenate, Copper Chromium Arsenic10) Религия: Христианская Конференция Азии11) Юридический термин: Corporate Child Abuse, Corrections Corporation Of America12) Экономика: центральный клиринговый счёт13) Бухгалтерия: Capital Cost Allowance, Capital Cost Annuity, Commercial Capital Access, Credit Card Action, метод учёта по текущей стоимости (current cost accounting), текущий производственный учёт (current cost accounting)14) Финансы: Чешское консолидационное агентство15) География: Зона гражданского контроля, Civilian Controlled Area (область на границе между КНДР и Республикой Корея, &\#48124;통지역 - кор.)16) Кино: Comics Code Authority17) Сокращение: Carrier-Controlled Approach, Central Control / Analysis, Chief Clerk of Admiralty, Circuit Court of Appeals, Citizens' Councils of America, Commission for Conventional Armaments, Computer Corporation of America, Conservative Clubs of America, Contamination Control Area, controlled circulation audit, current cost accounting, Канадская ассоциация кошек (The Canadian Cat Association), Common Country Assessments (ООН)18) Университет: Co Curricular Activity, Cranky Campus Aid19) Вычислительная техника: Common Cryptographic Architecture, clear channel assessment, Computer Corporation of America (Corporate name)20) Вирусология: chimpanzee coryza agent21) Транспорт: Club Coach Award, Cold Cranking Amperes22) Воздухоплавание: Carrier Control Approach23) Фирменный знак: Check Cashing Association, Communications Council of America, Inc., Cost Control Associates24) Экология: Caribbean Conservation Association, Community Conserved Area, Climate Change Agreement25) СМИ: Cable Communications Association, Centre For Contemporary Arts, Concerned Childrens Advertisers26) Деловая лексика: бухгалтерский учёт в текущих ценах (current cost accounting), калькуляция текущих затрат27) SAP. Credit Control Area (Служба кредитного контроля)28) Менеджмент: contract criticality assessment29) Образование: Co Curricular Activities, Cooperative Content Acceleration30) Сетевые технологии: conceptual communication area, концептуальная среда связи31) Полимеры: cellular cellulose acetate, cellulose chloroacetate32) Химическое оружие: Component Cost Analysis33) Безопасность: Chosen Ciphertext Attack, причинно-следственный анализ (Cause-Consequence Analysis)34) Расширение файла: cc: Mail Data35) Яхтенный спорт: Cruising Club of America36) Электротехника: Cold Cranking Amperes (амперы батареи при 0° за 30 секунд работы)37) Общественная организация: Catholic Charities Agencies, Children's Charities of America38) Должность: Certified Crime Analyst, Certified Crop Adviser -
34 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.———————————————————————————————————————— -
35 basis
сущ.1) общ. базис, основа, база, основаниеto provide a basis for smth. — обеспечить основу для чего-л.
Valuation should be done on a market price basis when the instrument is quoted on a stock market. — Оценка должна проводиться на основе рыночных цен, когда финансовый инструмент получил котировку на фондовом рынке.
Syn:See:2) базисб) фин., учет (первоначальная цена инвестиционного актива, используемая для расчета капитальной прибыли или убытка)Syn:cost basis 1)See:See:г) упр. ( общие условия соглашения)д) стат. (точка или число, исходя из которого ведутся подсчеты)е) бирж. (величина, на которую корректируется форвардная цена валют для учета разницы в процентных ставках; напр., если британские процентные ставки выше американских на 5%, то фунт стерлингов будет торговаться с пятипроцентным дисконтом по сравнению с долларом, чтобы отразить эту разницу и обеспечить сопоставимость торговых условий для этих валют)See:ж) бирж. (во фьючерсной торговле: разница между спотовой ценой актива и его ценой на фьючерсной бирже)See:з) мат. (набор из максимального для данного пространства числа линейно-независимых векторов)Syn:3) иссл. опер. = basic solution
* * *
базис: 1) разница между фьючерской и наличной ценами, между любыми двумя ценами одного инструмента; 2) фактическая стоимость одной акции при покупке (цена покупки плюс расходы по покупке, деленные на число купленных акций); = cost basis; 3) доход владельца облигации при погашении по данной рыночной цене; 4) первоначальная цена инвестиционного актива (цена покупки плюс комиссии), которая вычитается из цены продажи актива для определения капитальной прибыли или убытка; 5) число дней в году (365 или 360) при расчете процентов.* * *. Употребляется по отношению к фьючерсным контрактам. Разница между ценой сделки на наличный товар и ценой фьючерсного контракта, наблюдаемая на рынке. Также: цена, которую инвестор платит за акцию, плюс любые карманные расходы. Используется при определении прироста капитала либо потерь для налоговых целей при продаже акций . The difference between the current cash price of a commodity and the futures price of the same commodity. Used in determining depreciation or gain or loss on the sale of property. In the simplest situation, your basis in property you purchase is the cost. For example, you pay $1,000 for a machine - that's your basis. How you acquire the property determines your basis. For example, if you inherited the machine, your basis would be the fair market value at the decedent's death. In a simple tradein, your basis is equal to your adjusted basis (see above) in the equipment traded in plus any cash paid. If you contributed the property to a corporation, the corporation's basis would be the basis of the property in your hands. Your basis in the stock in an S corporation is your cost plus profits taxed to you less losses passed through and distributions. There are a number of other ways of arriving at basis. Please see Adjusted Basis, above. Инвестиционная деятельность .* * *Банки/Банковские операции-----Ценные бумаги/Биржевая деятельностьодин или несколько сортов товара, разрешенных к поставке по биржевому контракту с платежом по цене, равной биржевой котировке (другие сорта товара, отличающиеся от обусловленных в контракте, могут предлагаться по контракту, но с премией или со скидкой по сравнению с контрактной ценой)-----термин, обозначающий первоначальную стоимость активов и других капитализируемых затрат, включая издержки по монтажу и наладке, а также налог на продажи -
36 stock
2) ассортимент (товаров)3) инвентарь4) склад (готовых изделий или полуфабрикатов) || хранить на складе5) капитал; фонд6) см. fixed capital stock7) имущество; перечень продаваемого имущества8) сырьё, материалы; незавершённые готовые изделия; оборотные производственные фонды9) амер. акция, акции; акционерный капитал; брит. ценные бумаги, фондовые ценности, обязательства; облигации; фонды10) род, семья11) группа населения12) скот; поголовье скота13) парк (вагонов)- in stock -
37 stock
n1) запас, резерв, фонд2) ассортимент (товаров)3) инвентарь, имущество4) сырье5) капитал; акционерный капитал6) амер. акция, акции7) ценные бумаги; облигации8) пай; денежный фонд9) оборотный капитал торговой фирмы 10. парк (автомобилей, вагонов)
- accounting stock
- accumulated stocks
- accumulative stocks
- active stock
- adjustable rate preferred stock
- air pocket stock
- assented stock
- authorized stock
- authorized capital stock
- bank stock
- barometer stock
- basic stock
- bearer stock
- bellweather stocks
- below par stock
- blue chip stock
- bonification stock
- bonus stock
- buffer stock
- cabinet stock
- callable preferred stock
- capital stock
- carry-over stocks
- cash stock
- certificated stocks
- certified stocks
- classified stocks
- closed stock
- closing stock
- commodity stocks
- common stock
- consignment stock
- consolidated stocks
- consumable stock
- consumed stock
- contingency stock
- control stock
- conversion stocks
- convertible stocks
- convertible loan stocks
- corporation stock
- credit stock
- cumulative stock
- cumulative preferred stock
- curb stock
- cushion stock
- cyclical stocks
- dated stock
- dead stock
- debenture stock
- defensive stock
- deferred stock
- deliverable stocks
- diluted stock
- distributed stocks
- distributing stock
- distribution stock
- dividend-paying stock
- dollar stock
- donated stock
- emergency stock
- equity stock
- excess stock
- excessive stock
- exhausted stock
- existing stocks
- extra stock
- factory stock
- fancy stocks
- farm stock
- feed stock
- final stock
- finished stock
- firm stock
- fixed capital stock
- floating stock
- fluctuation stock
- food stocks
- foreign stock
- founders' stock
- free stock
- fully paid-up stock
- general stock
- gilt-edged stock
- glamour stock
- go-go stock
- gold stock
- gold reserve stock
- government stocks
- gross stock
- growth stock
- guaranteed stock
- half stock
- hauling stock
- heavy stock
- high-flying stocks
- high technology stocks
- high-yielding stocks
- hot stocks
- inactive stock
- incoming stocks
- industrial stock
- initial stock
- inscribed stock
- insurance companies' stock
- intangible capital stock
- international stocks
- interprocess stock
- investment stock
- irredeemable stock
- issued stock
- joint stock
- junior stock
- landed stocks
- large stock
- legended stock
- letter stock
- leveraged stock
- limited-life preferred stock
- listed stock
- loan stock
- loaned stock
- long stock
- low stocks
- low-par stock
- major stocks
- management stock
- mining stock
- model stock
- monetary stock
- money stock
- municipal stock
- national stocks
- nationalization stock
- newly created stock
- newly issued stock
- nonassented stock
- nonclearing-house stock
- noncumulative stock
- noncumulative preferred stock
- nondistributed stocks
- nonparticipating preferred stock
- nonvoting stock
- no-par stock
- no-par value stock
- old stocks
- open stock
- opening stock
- option stocks
- ordinary stock
- original stock
- outstanding stock
- over-norm stocks
- over-the-counter stock
- paid-up stock
- participating preferred stock
- partly paid stock
- part-paid stock
- par-value stock
- penny stock
- performance stock
- permanent stock
- physical stock
- planned stock
- pool stock
- potential stock
- preference stock
- preferred stock
- preferred ordinary stock
- preferred redeemable stock
- prior preferred stock
- privatization stock
- promoters' protection stock
- protective stock
- public stocks
- quarter stock
- railroad stock
- registered stock
- remaining stocks
- remnant stock
- reserve stock
- residual stock
- residue stock
- restricted stock
- retailers' stock
- rolling stock
- safety stock
- security stocks
- select blue chip stocks
- semiprocessed stock
- shelf stocks
- silver stock
- slow-moving stock
- small stocks
- speculative stock
- standard stocks
- standard inventory stock
- stapled stock
- strategic stock
- street-name stock
- subscribed capital stock
- substantial stocks
- surplus stock
- take-over stock
- tangible capital stock
- tap stocks
- total stock
- trading stock
- transferable stock
- transit stock
- Treasury stocks
- treasury stock
- trust stocks
- uncertified stock
- undated stocks
- underlying stock
- underpriced privatization stock
- undervalued stock
- unissued stock
- unlisted stock
- unregistered stock
- unregulated stock
- unsalable stock
- unsecured stock
- unsecured loan stock
- unvalued stock
- value stocks
- vast stocks
- volatile stock
- voting stock
- watered stock
- working stock
- world food stock
- stock in the bank
- stocks in the till
- stock in transit
- stock of bills of exchange
- stock of capital goods
- stock of commodities
- stock of equipment
- stock of gold
- stock of goods
- stock of material
- stock of merchandise
- stock of orders
- stock of products
- stock of raw materials
- stock of spare parts
- stock of tangible assets
- stock of wealth
- stock on hand
- stock on order
- stocks with an arbitrary low value
- stocks with low multiples
- from stock
- absorb stocks
- acquire stock
- accumulate stocks
- alienate stocks
- allot stocks
- bear the stocks
- be in stock
- be long of stock
- be out of stock
- bond a stock
- breed stock
- build up stocks
- carry in stock
- clear the stocks
- deplete stocks
- dispose of stocks
- draw on stocks
- float stocks
- have stocks
- have in stock
- hold a stock
- hold in stock
- increase the capital stock
- issue stocks
- keep a stock
- keep goods in stock
- keep stocks in trust
- lay in stock
- order from stock
- pay off stocks
- raise stock
- recall stocks
- renew stocks
- replenish stocks
- run down stocks
- sell from stock
- speculate in stocks and shares
- split stocks
- subscribe for stocks
- supply from stock
- surrender the stocks
- take stock
- take in stock
- tout the stock
- trade stocks
- water down the stock
- withdraw stocks -
38 stock
1) запас, резерв, фонд2) капитал; амер. акционерный капитал3) амер. акция, акции4) ценные бумаги; облигации5) пай; денежный фонд7) имущество; инвентарь• -
39 authorized shares
фин. разрешенные (к выпуску) акции* (максимальное число акций любого класса, которое компания может выпустить на законном основании в соответствии с уставом; допустимое количество может быть увеличено только с одобрения текущих акционеров)Syn:See:
* * *
= authorized capital.* * ** * *. Количество акций, объявленных к эмиссии в уставе компании . The maximum number of shares of stock a corporation may issue according to its articles of incorporation. If additional shares are to be issued either to be sold or because of a stock split or dividend, the corporation must file an amendment with the state. Инвестиционная деятельность . -
40 municipal bond insurance
фин. страхование муниципальных облигаций (страхование инвесторов в муниципальные облигации от риска невыполнения обязательств местными органами власти; используется с целью повышения кредитного рейтинга)See:municipal bond, Municipal Bond Investors Assurance Corporation, AMBAC Indemnity Corporation, bond insurance
* * *
страхование муниципальных облигаций от риска невыполнения обязательств местными органами власти (США); осуществляется частными страховыми компаниями; крупнейшими страхователями муниципальных облигаций в США являются: AMBAC Indemnity Corporation, Capital Guaranty Insurance Company (CGIC), Connie Lee Insurance Company, Financial Guaranty Insurance Company (FGIC), Financial Security Assurance (FSA), Municipal Bond Investors Assurance Corporation (MBIA).Англо-русский экономический словарь > municipal bond insurance
См. также в других словарях:
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