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1 classified report
Большой англо-русский и русско-английский словарь > classified report
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2 classified report
секретное донесение, секретный отчетАнгло-русский большой универсальный переводческий словарь > classified report
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3 classified report
Англо-русский словарь по исследованиям и ноу-хау > classified report
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4 report
rɪˈpɔ:t
1. сущ.
1) а) отчет, доклад, рапорт, донесение, сообщение;
рассказ, описание событий to confirm a report ≈ подтверждать сообщение to draw up, make out, write, write out, write up a report ≈ готовить доклад to file, give, make, present, submit a report ≈ делать доклад, сообщение accurate report ≈ точное сообщение biased, slanted report ≈ необъективный доклад She filed a report about the incident. ≈ Она выпустила сообщение о происшествии. the annual report to stockholders ≈ годовой отчет для акционеров We have heard reports that the road is closed. ≈ Мы слышали информацию о том, что дорога закрыта. annual report classified report confidential report daily report detailed report exhaustive report favourable report firsthand report incident report majority report minority report negative report newspaper report objective report oral report positive report restricted report secret report top secret report traffic report unfavourable report weather report written report Syn: account, story, version б) молва, слух the report goes Syn: rumour в) воен. донесение;
рапорт г) отчет и оценка профильным комитетом законопроекта
2) юр. обвинение (документ, речь прокурора)
3) а) репутация, слава (обычно с положительными коннотациями) Syn: repute, fame, reputation б) табель успеваемости
4) а) звенящее эхо( обычно от звука взрыва, выстрела) б) фейерверк, заряд для салюта, производящий, помимо прочего, какой-л. звук
2. гл.
1) а) сообщать, описывать, рассказывать;
давать отчет, отчитываться, предоставлять отчет, рапорт They were report to be safe. ≈ Передали, что они в безопасности. It was reported that they were safe. ≈ Передали, что они в безопасности. I'll report you to the police if you don't stop annoying me. ≈ Я сообщу о вас в полицию, если вы не перестанете мне докучать. it is reported Syn: tell, relate, narrate б) делать официальное сообщение, докладывать Your job is to attend all the meetings and report back to the committee. ≈ Ваша работа - присутствовать на всех заседаниях и предоставлять доклады об этом комитету. в) воен. доносить( о разведке) ;
рапортовать Anyone entering the military camp must report to the guard-house. ≈ Любой, кто входит на территорию военного лагеря, должен доложить в караульную. г) передавать что-л., сказанное другим лицом, говорить с чьих-л. слов Syn: carry, convey, repeat д) составлять, давать отчет для прессы;
давать, вести репортаж, сочинять заметку е) делать доклад от имени профильного комитета по законопроекту report out ≈ дать негативную оценку законопроекту
2) говорить (в этом значении - полный синоним say)
3) являться, представать How many men have reported for duty this morning? ≈ Сколько людей вышли на дежурство сегодня? report oneself report for work report to the police
4) жаловаться на, выставлять обвинение (также юр.) I shall have to report you for repeated lateness. ≈ Мне придется написать докладную по поводу ваших регулярных опозданий.
5) делать заряд для салюта со звуком ∙ report out report sick to move to report progress парл. ≈ внести предложение о прекращении дебатов (часто с целью обструкции) report progress доклад;
сообщение;
отчет (тж. для прессы) - final * окончательный доклад - interim * промежуточный доклад - progress * доклад о достигнутых результатах /о ходе работы/;
(информатика) промежуточный отчет - weather * бюллетень погоды;
метеорологическая сводка - a * on smth. доклад /отчет/ о чем-л. - we have received a favourable * on his work мы получили благоприятный отзыв о его работе - to present /to submit/ a * предоставить доклад /отчет/ - to draw up a * on an accident составить протокол о происшествии сообщение, известие (в печати и т. п.) - a news * газетное сообщение - first-hand * сообщение из первых рук;
сообщение очевидца - to publish a * of a trial опубликовать отчет о судебном процессе (военное) донесение;
рапорт;
доклад - to submit a * представлять донесение запись судебных решений сборник судебных решений (тж. law *s) молва, слух - idle *s пустые разговоры /слухи/ - the * goes, * has it ходит слух, говорят - to know of smth. by mere * знать о чем-л. только по слухам /понаслышке/ - it is a matter of current * об этом говорят /знают/ все репутация, слава - to be of good * иметь хорошую репутацию табель успеваемости - terminal * табель успеваемости за семестр звук взрыва, выстрела > to be on * подлежать дисциплинарному взысканию сообщать;
рассказывать;
описывать - to * an accident to the police сообщить о происшествии в полицию - he *ed what he had seen он сообщил о том, что видел - the doctor *s a marked improvement доктор говорит, что есть заметное улучшение - it is *ed сообщают;
говорят - it is *ed from Paris из Парижа сообщают - it is *ed that we are to have a new teacher говорят, что у нас будет новый преподаватель - he is *ed to be in Paris сообщают, что он в Париже делать официальное сообщение, заключение;
докладывать;
представлять отчет - to * to a superior докладывать начальнику - to * a vessel at the custom house дать сведения таможне о судне, команде и грузе - the Commission *s tomorrow комиссия делает доклад завтра - I have the honour to * имею честь сообщить - nothing to * никаких происшествий (военное) докладывать;
доносить - to * clear докладывать об отсутствии противника - to * oneself sick докладывать о своей болезни составлять, помещать отчет (в газете) ;
давать репортаж - to * a speech дать репортаж о выступлении работать репортером или корреспондентом - to * for a newspaper работать репортером в газете - for two sessions he *ed for the "Daily Mirror" в течение двух парламентских сессий он давал материалы для газеты "Дейли миррор" передавать услышанное - * my words to him передайте ему мои слова жаловаться( на кого-л.) ;
выставлять обвинение - to * to a superior жаловаться начальнику - to * a rudeness жаловаться на грубость - to * smb. for insolence жаловаться на чью-л. дерзость - I'm *ing you to the police for dangerous driving я заявляю на вас в полицию за неосторожное управление автомобилем /за опасную езду/ (on, upon, of) отзываться - to * on /upon, of/ smb., smth. отзываться о ком-л., чем-л. - to * well on smb. хорошо отзываться о ком-л. - he is badly *ed on о нем поступают плохие отзывы - he *s well of the scheme он дал благоприятный отзыв /-ное заключение/ о плане являться, прибывать( куда-л.) - to * to the port authorities явиться в управление порта - to * to one's unit (военное) явиться в свою часть - to * for duty явиться на службу - Corporal Smith reporting for duty, Sir! (военное) капрал Смит прибыл за распоряжениями, сэр! - to * to the police регистрироваться в полиции - to * oneself заявить о своем прибытии;
(спортивное) являться (на соревнование) - * yourself to the manager пойдите доложитесь управляющему - he *ed for work a few minutes before the night shift went on он явился на работу за несколько минут до начала ночной смены (to) подчиняться;
находиться в подчинении или ведении - the commissioner *s directly to the minister комиссар подчиняется непосредственно министру > to * progress сообщать о положении дел;
(парламентское) прекращать прения по законопроекту;
откладывать( что-л.) > to move to * progress (парламентское) внести предложение о прекращении дебатов > to * a bill (парламентское) докладывать законопроект в парламенте перед третьим чтением accounting ~ бухгалтерский отчет annual ~ годовая сводка annual ~ годовой отчет annual ~ ежегодный отчет audit ~ заключение аудитора audit ~ отчет о результатах ревизии audit ~ протокол ревизии auditor's ~ отчет аудитора auditor's ~ отчет ревизора auditors' ~ аудиторский отчет auditors' ~ итог взаимных расчетов между сторонами по делу cash ~ бухгалтерский отчет chairman's ~ отчет председателя clean ~ беспристрастный отчет the Commission reports tomorrow комиссия делает доклад завтра committee ~ отчет комиссии consolidated annual ~ сводный годовой отчет consultant's ~ доклад советника court expert's ~ заключение судебного эксперта credit ~ отчет о кредитных операциях damage ~ сообщение об ущербе deficiency ~ претензия deficiency ~ рекламация deliver a ~ представлять отчет directors' ~ отчет правления discrepancy ~ протокол разногласий error ~ вчт. сообщение об ошибке examiners' ~ отчет лиц, назначенных судом для снятия свидетельских показаний expert's ~ отчет эксперта false ~ ложное сообщение file a ~ представлять отчет finance ~ финансовый отчет general ~ сводный отчет group annual ~ годовой отчет объединения group ~ отчет концерна house buyer's ~ недв. декларация о покупке дома ice ~ ледовый прогноз individual payment ~ отчет об индивидуальных платежах industry ~ отраслевой выпуск промышленной переписи industry ~ отраслевой статистический отчет inspection ~ акт приемки продукции insurance ~ страховой отчет interim ~ предварительное сообщение interim ~ предварительный отчет interim ~ промежуточный отчет inventory ~ отчет о состоянии и движении запасов it is reported говорят it is reported сообщается law ~ судебное решение long-form ~ подробный отчет make a ~ готовить доклад make a ~ готовить отчет market ~ обзор рыночной конъюнктуры market ~ обзор состояния рынка market ~ рыночный отчет medical ~ история болезни medical ~ медицинский отчет medical ~ медицинское донесение medical ~ медицинское заключение medical ~ протокол медицинского освидетельствования monthly ~ месячный отчет morning ~ утренняя сводка to ~ progress откладывать (что-л.) ;
to move to report progress парл. внести предложение о прекращении дебатов (часто с целью обструкции) municipal ~ муниципальный отчет official ~ официальное сообщение official ~ официальный отчет official ~ официальный протокол oral ~ устное сообщение payment ~ отчет о платежах period under ~ отчетный период personal history ~ автобиография police ~ отчет полиции police ~ сообщение полиции preliminary ~ предварительное сообщение preliminary ~ предварительный отчет prepare a ~ готовить отчет present a ~ представлять отчет progress ~ доклад о ходе выполнения (программы) progress ~ отчет о выполнении работ progress ~ отчет о ходе работ progress ~ сообщение о состоянии дел project ~ отчет о выполнении проекта property ~ отчет о состоянии недвижимости public hearing ~ отчет о публичном слушании quarterly ~ квартальный отчет ~ делать официальное сообщение;
докладывать;
представлять отчет;
to report a bill докладывать законопроект в парламенте перед третьим чтением ~ for hearing отчет для слушания дела в суде ~ for mortgage purposes отчет для получения ссуды под недвижимость ~ являться;
to report oneself заявлять о своем прибытии (to) ;
to report for work являться на работу;
to report to the police регистрироваться в полиции ~ молва, слух;
the report goes говорят;
ходит слух ~ of board of directors отчет правления ~ of board of directors отчет совета директоров ~ of Board of Governors of FRS отчет совета управляющих Федеральной резервной системы ~ of board of management отчет совета управляющих ~ of proceedings протокол ~ of proceedings at meeting протокол заседания ~ of proceedings at meeting протокол собрания ~ of proceedings at meeting протокол совещания ~ on payment отчет о платежах ~ on proposed retrenchment отчет о предложенном сокращении расходов ~ on setoff сообщение о встречном требовании ~ являться;
to report oneself заявлять о своем прибытии (to) ;
to report for work являться на работу;
to report to the police регистрироваться в полиции to ~ progress откладывать (что-л.) ;
to move to report progress парл. внести предложение о прекращении дебатов (часто с целью обструкции) to ~ progress парл. прекращать прения по законопроекту to ~ progress сообщать о положении дел ~ являться;
to report oneself заявлять о своем прибытии (to) ;
to report for work являться на работу;
to report to the police регистрироваться в полиции ~ to the police делать заявление в полицию ~ составлять, давать отчет (для прессы) ;
to report (badly) well давать (не) благоприятный отзыв (о чем-л.) research ~ отчет о научно-исследовательской работе research ~ отчет о научных исследованиях sales ~ конъюнктурный обзор sales ~ отчет о продажах semiannual ~ полугодовой отчет social enquiry ~ доклад о социальном обследовании social inquiry ~ отчет об общественном расследовании special ~ специальный отчет status ~ вчт. информация о состоянии status ~ отчет о достигнутом прогрессе status ~ отчет о состоянии status ~ отчет о ходе работ statutory ~ предусмотренный уставом отчет submit a ~ направлять сообщение submit a ~ представлять доклад submit a ~ представлять отчет summary ~ сводный отчет survey ~ отчет об инспектировании survey ~ отчет об обследовании surveyor's ~ отчет эксперта technical ~ отчет о техническом состоянии technical ~ технический отчет trade ~ отчет о торговой деятельности trouble ~ вчт. сообщение о неисправностях unqualified audit ~ отчет о результатах полной ревизии valuation ~ отчет об оценке weather ~ бюллетень погоды weather ~ метеорологическая сводка weather ~ сводка погоды weather: ~ attr. относящийся к погоде;
weather conditions метеорологические условия;
weather report метеосводка;
in the weather на улице, на дворе weekly ~ еженедельный отчет written ~ письменный отчет -
5 report
[rɪ'pɔːt] 1. гл.1)а) сообщать, описывать, рассказывать; давать отчёт, отчитываться, представлять отчёт, рапортThey were reported to be safe. / It was reported that they were safe. — Передали, что они в безопасности.
I'll report you to the police if you don't stop annoying me. — Я сообщу о вас в полицию, если вы не перестанете мне докучать.
Syn:б) делать официальное сообщение, докладыватьYour job is to attend all the meetings and report back to the committee. — Ваша работа - присутствовать на всех заседаниях и представлять доклады об этом комитету.
в) воен. доносить; рапортоватьAnyone entering the military camp must report to the guardhouse. — Любой, кто входит на территорию военного лагеря, должен доложить в караульную.
г) передавать что-л., сказанное другим лицом, говорить с чьих-л. словSyn:д) составлять, давать отчёт для прессы; давать, вести репортаж; сочинять заметку- report oneself- report for work
- report to the police3) ( report to) подчиняться (кому-л.)4) жаловаться, выставлять обвинениеI shall have to report you for repeated lateness. — Мне придётся написать докладную по поводу ваших регулярных опозданий.
•- report sick••2. сущ.to move to report progress полит. — внести предложение о прекращении дебатов ( часто с целью обструкции)
1)а) отчёт, доклад, рапорт, донесение, сообщение; рассказ, описание событийclassified / confidential / secret report — секретное донесение, секретный отчёт
detailed / exhaustive report — подробный отчёт
favourable / positive report — благоприятный, положительный отзыв
unfavourable / negative report — неблагоприятный, отрицательный отзыв
to draw up / make out / write / write out / write up a report — готовить доклад
to file / give / make / present / submit a report — делать доклад, сообщение
She filed a report about the incident. — Она отправила (начальству) доклад о происшествии.
- daily reportWe have heard reports that the road is closed. — Мы слышали информацию о том, что дорога закрыта.
- firsthand report
- incident report
- majority report - objective report
- oral report
- restricted report
- top secret report
- traffic report
- weather report
- written reportSyn:б) молва, слухSyn:в) воен. донесение; рапорт2) юр. обвинение (документ, речь прокурора)3) репутация, славаSyn:4) брит.; амер. report card табель успеваемости (отчёт школы перед родителями учащегося, периодически направляемый им школой)5) хлопок (обычно от звука взрыва, выстрела)6) подчинённый -
6 confidential report
Большой англо-русский и русско-английский словарь > confidential report
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7 secret report
Большой англо-русский и русско-английский словарь > secret report
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8 balance sheet
1. сущ.сокр. BS учет, фин. (бухгалтерский) баланс, балансовый отчет [лист\], балансовая ведомость (финансовый отчет, в котором отражаются активы и пассивы компании по состоянию на определенную дату; по структуре обычно представляет собой таблицу, на левой стороне которой указываются активы, на правой — собственный капитал и обязательства; активы и обязательства компании показываются в балансе с подразделением на долгосрочные и краткосрочные)ATTRIBUTES: annual, quarterly, monthly, weekly, daily, composite, budgeted, classified, unclassified, opening, closing, consolidated, common size, general, condensed, pro forma, comparative, book value, cost basis, market basis, report form, account form
to audit balance sheet — проверять баланс, подвергать баланс аудиторской проверке
Syn:statement of financial position, statement of financial condition, statement of balance, statement of assets and liabilitiesSee:balance column, asset, liability, equity, separation balance sheet, liquidation balance sheet, book value balance sheet, cost basis balance sheet, market basis balance sheet, budgeted balance sheet, classified balance sheet, unclassified balance sheet, opening balance sheet, closing balance sheet, report form balance sheet, account form balance sheet, consolidated balance sheet, common size balance sheet, general balance sheet, condensed balance sheet, pro forma balance sheet, comparative balance sheet, combined balance sheet, balance sheet date, balance sheet format, balance sheet analysis, balance sheet audit, balance-sheet item, balance sheet management, on-balance-sheet, off-balance-sheet2. прил.тж. balance-sheet учет балансовый ( связанный с бухгалтерским балансом)balance sheet ratio — балансовый коэффициент [показатель\]
balance sheet translation risk — балансовый трансляционный [валютный\] риск
Syn:balance 3. 1), on-balance-sheetAnt:balance-sheet account, balance sheet data, balance sheet figure, balance-sheet equation, balance sheet total, balance sheet analysis, balance sheet audit, balance sheet management, balance sheet ratio, balance-sheet item, balance-sheet profit, balance-sheet value, balance-sheet risk, balance sheet totalSee:balance-sheet account, balance sheet data, balance sheet figure, balance-sheet equation, balance sheet total, balance sheet analysis, balance sheet audit, balance sheet management, balance sheet ratio, balance-sheet item, balance-sheet profit, balance-sheet value, balance-sheet risk, balance sheet total
* * *
abbrev.: BS баланс компании: 1) активы и пассивы компании, включая капитал, в разбивке по установленной форме на определенную дату; 2) отчет о финансовом положении компании на определенную дату со всеми необходимыми деталями; активы должны равняться пассивам плюс средства акционеров; = statement of financial position; statement of condition.* * *Бухгалтерский баланс; баланс; балансовый отчет. Также называется Statement of financial condition (отчет о финансовом состоянии). Сумма активов, обязательств и собственного капитала компании . Listing of the assets, liabilities and owner's equity at a spcific point in time. Словарь экономических терминов .* * *одна из основных форм отчетности, состоящая из ряда счетов, показывающих финансовое положение организации на определенную дату, как правило, на последний день отчетного периода-----Финансы/Кредит/Валюта1. активы и пассивы в разбивке по установленной форме на определенную дату2. отчет о финансовом положении компании-----1. активы и пассивы в разбивке по установленной форме на определенную дату2. отчет о финансовом положении компании -
9 ACR
1) Общая лексика: audio cassette recorder (кассетный магнитофон)2) Компьютерная техника: Animated Computer Rendering, automatic call return3) Медицина: соотношение альбумин-креатинин (albumin-to-creatinine ratio), anti-constipation regimen (сокр.) (противозапорный режим)4) Американизм: African Crisis Response5) Спорт: American Club Racer, American Club Racing6) Военный термин: ACCS Capability Requirements, Admiral Commanding Reserves, Advanced Concepts Requirements, Air Crew Rescue, Alaskan communications region, Army Capability Requirement, Assistant Chief for Research, Automated Change Recognition, abstracts of classified reports, actual cost report, adjacent channel rejection, advanced capabilities radar, advanced combat rifle, advanced confidential report, aerial combat reconnaissance, air cavalry regiment, air combat report, aircrew recovery, airlift control radar, allowance change request, ammunition condition report, armored cavalry regiment, associate contractor, automatic card reader7) Техника: Alaska communications region, acoustic control room, active cavity radiometer, advanced converter reactor, aerodrome control radar, airfield control radar, all-channel receiver, alternating current rejection, antenna coupler receiver8) Шутливое выражение: Alfa Core Rules10) Бухгалтерия: Adjusted Community Rate11) Автомобильный термин: air conditioning relay12) Грубое выражение: A Crappy Ride, Average Crappy Racecar13) Оптика: active-cavity radiometer14) Телекоммуникации: Attenuation Crosstalk Ratio15) Сокращение: Active Cockpit Rig, Air Control Radar, Annual Compliance Report, Approach Control Radar, Armored Cavalry Regiment (USA), Army of the Czech Republic, across, Американская коллегия ревматологии (American College of Rheumatology - исследовательская и учебная организация профессионалов от ревматологии в США.), American College of Radiology (Американская корпорация врачей-рентгенологов), Alabama Central Railroad Company (наименование американской железнодорожной компании), Allowed Cell Rate16) Университет: American College Of Rheumatology17) Физика: Advanced Candu Reactor19) Вычислительная техника: Anonymous Call Rejection, Attenuation-to-Crosstalk Ratio, Automatic Call Recording, audio cassette recorder, кассетный магнитофон, Attenuation to Crosstalk Ratio (Kabel), accumulator register (сокр.) (накапливающий регистр)20) Транспорт: Automatic Compression Release21) Экология: Antarctic climate research22) Деловая лексика: Annual Confidential Report24) Образование: Acceptance Communication And Relationships25) Микроэлектроника: advanced carbothermic reduction (улучшенный карботермический метод восстановления SiO2 (получение Si солнечного качества))26) Программирование: Advanced Code Reconstruction, automatic character recognition (автоматическое распознавание символов (сокр.))27) Военно-морской флот: armored cruiser (сокр.) (исорич.) (броненосный крейсер), asdic control room (сокр.) (гидроакустическая рубка (Великобритания)), aircraft control room (пост управления полётами самолётов (на авианосце))28) Расширение файла: ACR-NEMA medical image file Bitmap graphics29) Электротехника: automatic circuit restoration, automatic current control, automatic current regulator30) Имена и фамилии: Alvah C. Roebuck (of Sears, Roebuck, and Company)31) Общественная организация: Alley Cat Rescue32) Должность: Average Classification Rate33) NYSE. American Retirement Corporation34) НАСА: Apollo Cosmetic Reconstruction -
10 ACR
[lang name="English"]ACR, abstracts of classified reports————————[lang name="English"]ACR, actual cost reportдоклад о фактических затратах [расходах]————————[lang name="English"]ACR, adjacent channel rejection————————[lang name="English"]ACR, Бр Admiral Commanding Reserves————————[lang name="English"]ACR, advanced capabilities radarРЛС с улучшенными характеристиками, усовершенствованная РЛС————————[lang name="English"]ACR, advanced combat rifle————————[lang name="English"]ACR, advanced confidential reportпредварительный конфиденциальный доклад [донесение]————————[lang name="English"]ACR, aerial combat reconnaissance————————[lang name="English"]ACR, air cavalry regiment————————[lang name="English"]ACR, air combat report————————[lang name="English"]ACR, aircrew recovery (operations)————————[lang name="English"]ACR, airlift control radar————————[lang name="English"]ACR, Alaskan communications region————————[lang name="English"]ACR, allowance change request————————[lang name="English"]ACR, ammunition condition report————————[lang name="English"]ACR, armored cavalry regiment————————[lang name="English"]ACR, Assistant Chief for Research————————[lang name="English"]ACR, associate contractor————————[lang name="English"]ACR, automatic card readerEnglish-Russian dictionary of planing, cross-planing and slotting machines > ACR
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11 CMR
1) Общая лексика: Composite Magnetic Resonance2) Компьютерная техника: Cache Miss Ratio, Communications Resource Manager, Container Managed Relation5) Американизм: Code Of Mass Regulation6) Военный термин: Canadian Military Rifle, Canadian Mounted Rifles, Cancel Move Request, Civil Military Relations, Contractor Management Reserve, Crisis Management Room, classified material receipt, common multimode radar, communications monitoring report, configuration management review, consolidated mail room, contract management region, contract management review, countermortar radar, court of military review, court-martial report, Command Routing (table)8) Сельское хозяйство: (calf milk replacer) Заменитель молока для телят9) Химия: Carcinogenic, Mutagenic or Toxic to Reproduction10) Юридический термин: Code Of Massachusetts Regulations, Court Martial Reports11) Торговля: международная транспортная накладная, Cargo Movement Requirement12) Телекоммуникации: communication riser cable13) Сокращение: Cell Misinsertion Rate, communications moon relay, Cooling Medium Return14) Университет: Center for Music Research15) Нефть: common-mode rejection16) Биохимия: Carbon Magnetic Resonance17) Транспорт: КДПГ; Конвенция о Договоре дорожной перевозки грузов18) Деловая лексика: Customer Managed Relationships, КДПГ (Конвенция о договоре международной дорожной перевозки грузов)19) Глоссарий компании Сахалин Энерджи: Contracts Management Report, комбинируемый магнитный резонанс (Combinable Magnetic Resonance)20) Автоматика: cutting model reference21) Сахалин Р: Combinable Magnetic Resonance22) Нефть и газ: Combined Magnetic Resonance, Combined Magnetic Resonance tool (of Schlumberger), Combinable Magnetic Resonance Tool (Schlumberger), ЯМК-зонд Шлюмберже, комбинируемый магнито-резонансный прибор, совместимый зонд ядерно-магнитного каротажа23) Электротехника: continuous maximum rating24) Должность: Certified Medical Representative25) Международная торговля: Clear Master Relay26) Международные перевозки: Convention on the Contract for the International Carriage of Goods by Road -
12 CR
1) Общая лексика: hum. сокр. Cell Reference, hum. сокр. Cytogenetic Response, Кт. (credit - AD), когерентный радар (Coherent Radar)2) Компьютерная техника: Columbia Resin, Communication Region3) Геология: Columbia River, условные запасы (discovered petroleum for which development has not yet been decided on (Norwegian Petroleum Directorate)), неопределённо-рентабельные ресурсы (одна из двух групп ресурсов по новой российской классификации запасов и ресурсов 2005 г. (вторая группа - рентабельные ресурсы) на основании их экономической эффективности), contingent resources4) Авиация: Control and Reporting, cold rolled, cruise5) Медицина: complete remission, Computed radiography6) Американизм: Congressional Record7) Спорт: Caf Racer, Chief Referee, Club Racing, Coaches Recommendation, Cup Racer8) Военный термин: Central Region, Collection Request, Collections Requirement, Combat Radius, Communications Requirements, Compact Rifle, Continuous Recruitment, Conventional Recoil, Crisis Relocation, center of resistance, change recommendation, change release, change request, chief ranger, civilian route, classified register, clinical record, close range, clothing regulations, combat readiness, combat ready, combat reserve, command representative, commendation ribbon, communications register, complete round of ammunition, composite regiment, confidential report, consolidated report, constant rate, contract requirement, contractor report, control room, control routine, correlation ratio, cost reimbursement, crew rest, crossroads, cumulative reliability, Си-Ар (ОВ раздражающего действия), управление и оповещение (Control and Reporting), близкодействующий (close range), действующий на ближней дистанции, действующий на малом расстоянии, контроль и отчёт9) Техника: carriage return character, cascaded rectifier accelerator, cellular retranslator, cleared request, coherent radar, cold radioactive waste, common return wire, communications representative, community reception, conditional release, containment rupture, contrast ratio, control rod, cost reimbursement contract, cross range, cross-reference, crystals, cylindrical reflector, compound range10) Математика: Cauchy Riemann, Centralized Remapping, Compact Radius, Conserved Region, Constraint Rules, Cumulative Ranking11) Железнодорожный термин: Caledonian Railways, Central Railway, Consolidated Rail Corporation12) Бухгалтерия: Cash Receipts, Cost Reduced, control risk13) Ветеринария: Catch And Remove, Controlled Release, Crown Record14) Металлургия: Ceiling Register15) Музыка: Crash Ride16) Оптика: command register, control relay17) Политика: Coral Sea Islands18) Телекоммуникации: Call Reference, Connect Request (SS7)19) Сокращение: Capability Requirement, Carriage Return( ASCII 15 octal), Carrier Route, Character Reader (OCR) subsystem, Close-Range, Combat Requirement, Combined Ration, Conference Record, Continuing Resolution, Conversion Rate, Costa Rica, Crisis Response (Level of Conflict), Crystal Rectifier, component repair, continuous rod, Current Record, carrier's risk, company's risk, дело, запись (case record), cremation20) Университет: Class Rating, Collection Research, Core Requirement21) Физика: Curvature Radiation22) Физиология: Calorie Restricted, Chemical Recovery, Clinical records, Closed Reduction, Conditioned Response, Serum Creatinine, calorie restriction23) Электроника: Comfortable Runabout, Communications Range, Cyclotron Resonance24) Вычислительная техника: call request, card reader, control register, count reverse, возврат каретки, Carriage Return (ASCII), Carriage Return (ASCII 15 octal)25) Нефть: Community Relations, Rayleigh wave velocity, cored, суммарный показатель надёжности (cumulative reliability)26) Онкология: Complete remission / complete response27) Связь: Call Routing28) Картография: centre of road, crescent29) Банковское дело: действующая ставка (current rate), курс дня (current rate)30) Транспорт: Country Road31) Пищевая промышленность: Chicago Rawhide32) Фирменный знак: Collins Radio33) СМИ: Camera Ready, Chicken Run, Compact Reference34) Деловая лексика: Counter Receipt35) Бурение: кейн-ривер (Cane River; свита группы клайборн, эоцена третичной системы)36) Глоссарий компании Сахалин Энерджи: chrome, criticality rating (of a facility)37) Менеджмент: criticality rating38) Образование: Classroom, Complete Response, Constructed Response39) Инвестиции: current rate40) Сетевые технологии: cell relay, сотовый ретранслятор41) Полимеры: cathode-ray, chloroprene rubber, coefficient of retraction, cold rubber, cold-rolled, compression ratio, хлорбутадиен-каучук42) Программирование: Command Response, Create And Replace43) Автоматика: command robot44) Контроль качества: consumer's risk, cost ratio45) Пластмассы: Polychloroprene Rubber46) Сахалин Ю: client representative47) Авиационная медицина: conditional response48) Макаров: canonical representation, cathode rays, controller, corner reflector, crossrange, crude, циклотронный резонанс49) Военно-воздушные силы: спасательные операции в ходе боевых действий (Combat Rescue)50) Расширение файла: Carriage Return51) Нефть и газ: estimation accuracy error, цементировочный ретейнер ( устройство для перекрытия ствола скважины при цементировании, аналогично пакеру) (сокр. от "cementing retainer")52) Электротехника: cold reserve, contact resistance, controlled rectifier, cooling rate, corrosion resistance, cryoresistive53) Имена и фамилии: Christopher Ryan54) ООН: Compassionate Revolution, Cultural Resource55) Общественная организация: Children's Rights56) Должность: California Reporter57) NYSE. Crane Company58) Программное обеспечение: Code Release59) Единицы измерений: Cardinal Ratings, Conversion Ratio -
13 Cmr
1) Общая лексика: Composite Magnetic Resonance2) Компьютерная техника: Cache Miss Ratio, Communications Resource Manager, Container Managed Relation5) Американизм: Code Of Mass Regulation6) Военный термин: Canadian Military Rifle, Canadian Mounted Rifles, Cancel Move Request, Civil Military Relations, Contractor Management Reserve, Crisis Management Room, classified material receipt, common multimode radar, communications monitoring report, configuration management review, consolidated mail room, contract management region, contract management review, countermortar radar, court of military review, court-martial report, Command Routing (table)8) Сельское хозяйство: (calf milk replacer) Заменитель молока для телят9) Химия: Carcinogenic, Mutagenic or Toxic to Reproduction10) Юридический термин: Code Of Massachusetts Regulations, Court Martial Reports11) Торговля: международная транспортная накладная, Cargo Movement Requirement12) Телекоммуникации: communication riser cable13) Сокращение: Cell Misinsertion Rate, communications moon relay, Cooling Medium Return14) Университет: Center for Music Research15) Нефть: common-mode rejection16) Биохимия: Carbon Magnetic Resonance17) Транспорт: КДПГ; Конвенция о Договоре дорожной перевозки грузов18) Деловая лексика: Customer Managed Relationships, КДПГ (Конвенция о договоре международной дорожной перевозки грузов)19) Глоссарий компании Сахалин Энерджи: Contracts Management Report, комбинируемый магнитный резонанс (Combinable Magnetic Resonance)20) Автоматика: cutting model reference21) Сахалин Р: Combinable Magnetic Resonance22) Нефть и газ: Combined Magnetic Resonance, Combined Magnetic Resonance tool (of Schlumberger), Combinable Magnetic Resonance Tool (Schlumberger), ЯМК-зонд Шлюмберже, комбинируемый магнито-резонансный прибор, совместимый зонд ядерно-магнитного каротажа23) Электротехника: continuous maximum rating24) Должность: Certified Medical Representative25) Международная торговля: Clear Master Relay26) Международные перевозки: Convention on the Contract for the International Carriage of Goods by Road -
14 Cr
1) Общая лексика: hum. сокр. Cell Reference, hum. сокр. Cytogenetic Response, Кт. (credit - AD), когерентный радар (Coherent Radar)2) Компьютерная техника: Columbia Resin, Communication Region3) Геология: Columbia River, условные запасы (discovered petroleum for which development has not yet been decided on (Norwegian Petroleum Directorate)), неопределённо-рентабельные ресурсы (одна из двух групп ресурсов по новой российской классификации запасов и ресурсов 2005 г. (вторая группа - рентабельные ресурсы) на основании их экономической эффективности), contingent resources4) Авиация: Control and Reporting, cold rolled, cruise5) Медицина: complete remission, Computed radiography6) Американизм: Congressional Record7) Спорт: Caf Racer, Chief Referee, Club Racing, Coaches Recommendation, Cup Racer8) Военный термин: Central Region, Collection Request, Collections Requirement, Combat Radius, Communications Requirements, Compact Rifle, Continuous Recruitment, Conventional Recoil, Crisis Relocation, center of resistance, change recommendation, change release, change request, chief ranger, civilian route, classified register, clinical record, close range, clothing regulations, combat readiness, combat ready, combat reserve, command representative, commendation ribbon, communications register, complete round of ammunition, composite regiment, confidential report, consolidated report, constant rate, contract requirement, contractor report, control room, control routine, correlation ratio, cost reimbursement, crew rest, crossroads, cumulative reliability, Си-Ар (ОВ раздражающего действия), управление и оповещение (Control and Reporting), близкодействующий (close range), действующий на ближней дистанции, действующий на малом расстоянии, контроль и отчёт9) Техника: carriage return character, cascaded rectifier accelerator, cellular retranslator, cleared request, coherent radar, cold radioactive waste, common return wire, communications representative, community reception, conditional release, containment rupture, contrast ratio, control rod, cost reimbursement contract, cross range, cross-reference, crystals, cylindrical reflector, compound range10) Математика: Cauchy Riemann, Centralized Remapping, Compact Radius, Conserved Region, Constraint Rules, Cumulative Ranking11) Железнодорожный термин: Caledonian Railways, Central Railway, Consolidated Rail Corporation12) Бухгалтерия: Cash Receipts, Cost Reduced, control risk13) Ветеринария: Catch And Remove, Controlled Release, Crown Record14) Металлургия: Ceiling Register15) Музыка: Crash Ride16) Оптика: command register, control relay17) Политика: Coral Sea Islands18) Телекоммуникации: Call Reference, Connect Request (SS7)19) Сокращение: Capability Requirement, Carriage Return( ASCII 15 octal), Carrier Route, Character Reader (OCR) subsystem, Close-Range, Combat Requirement, Combined Ration, Conference Record, Continuing Resolution, Conversion Rate, Costa Rica, Crisis Response (Level of Conflict), Crystal Rectifier, component repair, continuous rod, Current Record, carrier's risk, company's risk, дело, запись (case record), cremation20) Университет: Class Rating, Collection Research, Core Requirement21) Физика: Curvature Radiation22) Физиология: Calorie Restricted, Chemical Recovery, Clinical records, Closed Reduction, Conditioned Response, Serum Creatinine, calorie restriction23) Электроника: Comfortable Runabout, Communications Range, Cyclotron Resonance24) Вычислительная техника: call request, card reader, control register, count reverse, возврат каретки, Carriage Return (ASCII), Carriage Return (ASCII 15 octal)25) Нефть: Community Relations, Rayleigh wave velocity, cored, суммарный показатель надёжности (cumulative reliability)26) Онкология: Complete remission / complete response27) Связь: Call Routing28) Картография: centre of road, crescent29) Банковское дело: действующая ставка (current rate), курс дня (current rate)30) Транспорт: Country Road31) Пищевая промышленность: Chicago Rawhide32) Фирменный знак: Collins Radio33) СМИ: Camera Ready, Chicken Run, Compact Reference34) Деловая лексика: Counter Receipt35) Бурение: кейн-ривер (Cane River; свита группы клайборн, эоцена третичной системы)36) Глоссарий компании Сахалин Энерджи: chrome, criticality rating (of a facility)37) Менеджмент: criticality rating38) Образование: Classroom, Complete Response, Constructed Response39) Инвестиции: current rate40) Сетевые технологии: cell relay, сотовый ретранслятор41) Полимеры: cathode-ray, chloroprene rubber, coefficient of retraction, cold rubber, cold-rolled, compression ratio, хлорбутадиен-каучук42) Программирование: Command Response, Create And Replace43) Автоматика: command robot44) Контроль качества: consumer's risk, cost ratio45) Пластмассы: Polychloroprene Rubber46) Сахалин Ю: client representative47) Авиационная медицина: conditional response48) Макаров: canonical representation, cathode rays, controller, corner reflector, crossrange, crude, циклотронный резонанс49) Военно-воздушные силы: спасательные операции в ходе боевых действий (Combat Rescue)50) Расширение файла: Carriage Return51) Нефть и газ: estimation accuracy error, цементировочный ретейнер ( устройство для перекрытия ствола скважины при цементировании, аналогично пакеру) (сокр. от "cementing retainer")52) Электротехника: cold reserve, contact resistance, controlled rectifier, cooling rate, corrosion resistance, cryoresistive53) Имена и фамилии: Christopher Ryan54) ООН: Compassionate Revolution, Cultural Resource55) Общественная организация: Children's Rights56) Должность: California Reporter57) NYSE. Crane Company58) Программное обеспечение: Code Release59) Единицы измерений: Cardinal Ratings, Conversion Ratio -
15 cmr
1) Общая лексика: Composite Magnetic Resonance2) Компьютерная техника: Cache Miss Ratio, Communications Resource Manager, Container Managed Relation5) Американизм: Code Of Mass Regulation6) Военный термин: Canadian Military Rifle, Canadian Mounted Rifles, Cancel Move Request, Civil Military Relations, Contractor Management Reserve, Crisis Management Room, classified material receipt, common multimode radar, communications monitoring report, configuration management review, consolidated mail room, contract management region, contract management review, countermortar radar, court of military review, court-martial report, Command Routing (table)8) Сельское хозяйство: (calf milk replacer) Заменитель молока для телят9) Химия: Carcinogenic, Mutagenic or Toxic to Reproduction10) Юридический термин: Code Of Massachusetts Regulations, Court Martial Reports11) Торговля: международная транспортная накладная, Cargo Movement Requirement12) Телекоммуникации: communication riser cable13) Сокращение: Cell Misinsertion Rate, communications moon relay, Cooling Medium Return14) Университет: Center for Music Research15) Нефть: common-mode rejection16) Биохимия: Carbon Magnetic Resonance17) Транспорт: КДПГ; Конвенция о Договоре дорожной перевозки грузов18) Деловая лексика: Customer Managed Relationships, КДПГ (Конвенция о договоре международной дорожной перевозки грузов)19) Глоссарий компании Сахалин Энерджи: Contracts Management Report, комбинируемый магнитный резонанс (Combinable Magnetic Resonance)20) Автоматика: cutting model reference21) Сахалин Р: Combinable Magnetic Resonance22) Нефть и газ: Combined Magnetic Resonance, Combined Magnetic Resonance tool (of Schlumberger), Combinable Magnetic Resonance Tool (Schlumberger), ЯМК-зонд Шлюмберже, комбинируемый магнито-резонансный прибор, совместимый зонд ядерно-магнитного каротажа23) Электротехника: continuous maximum rating24) Должность: Certified Medical Representative25) Международная торговля: Clear Master Relay26) Международные перевозки: Convention on the Contract for the International Carriage of Goods by Road -
16 cr
1) Общая лексика: hum. сокр. Cell Reference, hum. сокр. Cytogenetic Response, Кт. (credit - AD), когерентный радар (Coherent Radar)2) Компьютерная техника: Columbia Resin, Communication Region3) Геология: Columbia River, условные запасы (discovered petroleum for which development has not yet been decided on (Norwegian Petroleum Directorate)), неопределённо-рентабельные ресурсы (одна из двух групп ресурсов по новой российской классификации запасов и ресурсов 2005 г. (вторая группа - рентабельные ресурсы) на основании их экономической эффективности), contingent resources4) Авиация: Control and Reporting, cold rolled, cruise5) Медицина: complete remission, Computed radiography6) Американизм: Congressional Record7) Спорт: Caf Racer, Chief Referee, Club Racing, Coaches Recommendation, Cup Racer8) Военный термин: Central Region, Collection Request, Collections Requirement, Combat Radius, Communications Requirements, Compact Rifle, Continuous Recruitment, Conventional Recoil, Crisis Relocation, center of resistance, change recommendation, change release, change request, chief ranger, civilian route, classified register, clinical record, close range, clothing regulations, combat readiness, combat ready, combat reserve, command representative, commendation ribbon, communications register, complete round of ammunition, composite regiment, confidential report, consolidated report, constant rate, contract requirement, contractor report, control room, control routine, correlation ratio, cost reimbursement, crew rest, crossroads, cumulative reliability, Си-Ар (ОВ раздражающего действия), управление и оповещение (Control and Reporting), близкодействующий (close range), действующий на ближней дистанции, действующий на малом расстоянии, контроль и отчёт9) Техника: carriage return character, cascaded rectifier accelerator, cellular retranslator, cleared request, coherent radar, cold radioactive waste, common return wire, communications representative, community reception, conditional release, containment rupture, contrast ratio, control rod, cost reimbursement contract, cross range, cross-reference, crystals, cylindrical reflector, compound range10) Математика: Cauchy Riemann, Centralized Remapping, Compact Radius, Conserved Region, Constraint Rules, Cumulative Ranking11) Железнодорожный термин: Caledonian Railways, Central Railway, Consolidated Rail Corporation12) Бухгалтерия: Cash Receipts, Cost Reduced, control risk13) Ветеринария: Catch And Remove, Controlled Release, Crown Record14) Металлургия: Ceiling Register15) Музыка: Crash Ride16) Оптика: command register, control relay17) Политика: Coral Sea Islands18) Телекоммуникации: Call Reference, Connect Request (SS7)19) Сокращение: Capability Requirement, Carriage Return( ASCII 15 octal), Carrier Route, Character Reader (OCR) subsystem, Close-Range, Combat Requirement, Combined Ration, Conference Record, Continuing Resolution, Conversion Rate, Costa Rica, Crisis Response (Level of Conflict), Crystal Rectifier, component repair, continuous rod, Current Record, carrier's risk, company's risk, дело, запись (case record), cremation20) Университет: Class Rating, Collection Research, Core Requirement21) Физика: Curvature Radiation22) Физиология: Calorie Restricted, Chemical Recovery, Clinical records, Closed Reduction, Conditioned Response, Serum Creatinine, calorie restriction23) Электроника: Comfortable Runabout, Communications Range, Cyclotron Resonance24) Вычислительная техника: call request, card reader, control register, count reverse, возврат каретки, Carriage Return (ASCII), Carriage Return (ASCII 15 octal)25) Нефть: Community Relations, Rayleigh wave velocity, cored, суммарный показатель надёжности (cumulative reliability)26) Онкология: Complete remission / complete response27) Связь: Call Routing28) Картография: centre of road, crescent29) Банковское дело: действующая ставка (current rate), курс дня (current rate)30) Транспорт: Country Road31) Пищевая промышленность: Chicago Rawhide32) Фирменный знак: Collins Radio33) СМИ: Camera Ready, Chicken Run, Compact Reference34) Деловая лексика: Counter Receipt35) Бурение: кейн-ривер (Cane River; свита группы клайборн, эоцена третичной системы)36) Глоссарий компании Сахалин Энерджи: chrome, criticality rating (of a facility)37) Менеджмент: criticality rating38) Образование: Classroom, Complete Response, Constructed Response39) Инвестиции: current rate40) Сетевые технологии: cell relay, сотовый ретранслятор41) Полимеры: cathode-ray, chloroprene rubber, coefficient of retraction, cold rubber, cold-rolled, compression ratio, хлорбутадиен-каучук42) Программирование: Command Response, Create And Replace43) Автоматика: command robot44) Контроль качества: consumer's risk, cost ratio45) Пластмассы: Polychloroprene Rubber46) Сахалин Ю: client representative47) Авиационная медицина: conditional response48) Макаров: canonical representation, cathode rays, controller, corner reflector, crossrange, crude, циклотронный резонанс49) Военно-воздушные силы: спасательные операции в ходе боевых действий (Combat Rescue)50) Расширение файла: Carriage Return51) Нефть и газ: estimation accuracy error, цементировочный ретейнер ( устройство для перекрытия ствола скважины при цементировании, аналогично пакеру) (сокр. от "cementing retainer")52) Электротехника: cold reserve, contact resistance, controlled rectifier, cooling rate, corrosion resistance, cryoresistive53) Имена и фамилии: Christopher Ryan54) ООН: Compassionate Revolution, Cultural Resource55) Общественная организация: Children's Rights56) Должность: California Reporter57) NYSE. Crane Company58) Программное обеспечение: Code Release59) Единицы измерений: Cardinal Ratings, Conversion Ratio -
17 bulletin
1. n бюллетень, периодическое издание2. n бюллетень, сводка, информационное сообщение3. v выпускать бюллетень; оповещать бюллетенемСинонимический ряд:1. flyer (noun) flyer; handbill; leaflet; pamphlet2. notice (noun) announcement; communiquй; dispatch; flash; news; news report; notice; release; tidings3. report (noun) abstract; compendium; digest; journal; newsletter; prospectus; record; report; summary -
18 CR
усл "Си-Ар" (ОВ раздражающего действия)————————CR, center of resistanceузел [очаг] сопротивления————————CR, Central Region————————CR, change recommendation————————CR, change release————————CR, chief ranger————————CR, civilian route————————CR, classified register————————CR, clinical record————————CR, close range————————CR, clothing regulations————————CR, combat readinessбоевая готовность; боеготовность————————CR, combat ready————————CR, combat reserve————————CR, command representative————————CR, commanderкомандир; командующий; начальник————————CR, commendation ribbon————————CR, communications register————————CR, complete round of ammunition————————CR, composite regiment————————CR, confidential reportсекретное донесение [доклад]; донесение [доклад] с грифом "конфиденциально"————————CR, consolidated reportсводка, сводное донесение————————CR, constant rateпостоянный темп [скорость]————————CR, contract requirementтребования [условия] контракта————————CR, contractor report————————CR, control roomпункт [пост, кабина] управления————————CR, control routineпорядок контроля [управления]————————CR, correlation ratio————————CR, cost reimbursement————————CR, crew rest————————CR, crossroads————————CR, cumulative reliability————————CR; C/R, change requestEnglish-Russian dictionary of planing, cross-planing and slotting machines > CR
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19 profit and loss statement
сокр. P&L statement, P/L statement, P+L statement учет, фин. отчет о прибылях и убытках, счет прибылей и убытков, отчет о доходах и расходах (финансовый документ, который показывает доходы компании, ее расходы и разность между доходами и расходами — прибыль; все эти показатели рассчитываются за определенный период, обычно за год)Syn:income and expense statement, income and expenditure statement, income statement 2), statement of income, statement of profit and loss, income-and-expenditure account, profit and loss account 2), operating statement 2), statement of operations, earnings statement, earnings report, statement of earnings, profit-and-loss report, profit and loss 2), statement of total recognized gains and lossesSee:statement of cost of goods manufactured, contribution margin format, traditional approach, classified income statement, unclassified income statement, financial statement
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profit and loss (P&L; P/L) statement счет прибылей и убытков (компании): отчет о доходах и расходах компании за определенный период, налогообложении и планах распределения прибыли; совместно с балансом компании составляет годовой финансовый отчет;= income and expense statement; income statement; operating statement; statement of profit and loss.* * *. . Словарь экономических терминов .Англо-русский экономический словарь > profit and loss statement
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20 near cash
!гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.The UK's public spending framework is based on several key principles:"consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;" "the judgement of success by policy outcomes rather than resource inputs;" "strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and"the proper costing and management of capital assets to provide the right incentives for public investment.The Government sets policy to meet two firm fiscal rules:"the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and"the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)"Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and"Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.More information about DEL and AME is set out below.In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets."Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest."Within the Resource Budget DEL, departments have separate controls on:"Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and"The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:"provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;" "enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;" "introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and"not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:"an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;" "an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;" "to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with"further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.Technical Notes explain how performance against each PSA target will be measured.To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.This document was updated on 19 December 2005.Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money————————————————————————————————————————"GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money"————————————————————————————————————————GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money————————————————————————————————————————GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.————————————————————————————————————————
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