-
41 process costing
(см. process cost accounting system). Противоположным является job order costing - позаказное калькулирование себестоимости
Специализированный англо-русский словарь бухгалтерских терминов > process costing
-
42 DCAS
1) Военный термин: Database Commitment Accounting System, Defense Contract Administration Service, Defense Contract Administration Services, Deployable Communications Applications Shelter, Deployable Consolidated Applications Server, Deputy Chief of Air Staff, Director, Contract Administration Services, data collection and analysis system2) Бухгалтерия: Databased Commitment Accounting System3) Сокращение: Defense Contract Administration Services (USA), Deputy Chief of the Air Staff, Digital Core Avionics System, Director of Civil Air Service4) Общественная организация: Denton County Autism Society5) Международные перевозки: Distribution Cost Analysis System (система анализа распределения расходов), Distribution Cost Analysis System -
43 job order costing
упр., учет позаказный учет затрат [метод учета затрат\], позаказное калькулирование издержек, система позаказного учета затрат (раздельный подсчет затрат по каждому конкретному заказу, изделию или партии т. е. в качестве объекта затрат рассматривается некая работа, партия изделий, заказ; используется компаниями, производящими единичные образцы или продукцию по специальным заказам; напр., на кораблестроительных заводах, в больницах, киностудиях, юридических конторах и т. п.)Syn:See:process costing, cost system, job order cost record, cost system, departmental costing system, cost object, batch costing* * * -
44 costing
сущ.упр., учет калькулирование (стоимости, себестоимости, издержек) (процесс, метод или система расчета стоимости товарно-материальных запасов, себестоимости отдельного продукта, услуги, партии, процесса, контракта и т. д.)The costings give us a retail price of $2.50. — Калькулирование себестоимости дает розничную цену в два с половиной доллара.
We cannot do the costing until we have details of all the production expenditure. — Мы не можем рассчитать себестоимость, пока не известны все производственные расходы.
Syn:See:cost object, cost system, costing method, absorption costing, variable costing, process costing, activity-based costing, actual costing, standard costing, average costing, first in first out, last in first out, next-in-first-out, functional costing, historical costing, backflush costing, batch costing, constraint-based costing, continuous operation costing, contract costing, estimated cost system, extended normal costing, normal costing, stand-alone cost method, job order costing, inventory valuation, cost account, cost budgeting, pricing
* * *
расчет (калькуляция) себестоимости, расходов, издержек.* * *калькуляция стоимости; калькуляция себестоимости продукции. . Словарь экономических терминов . -
45 activity-based costing
тж. activity based costing сокр. ABCупр., учет дифференцированная система калькулирования, учет затрат по видам деятельности (метод отнесения затрат на себестоимость, подразумевающий учет затрат по отдельным видам деятельности (производственным функциям), и отнесение этих затрат на определенный продукт или на счет конкретного клиента в зависимости от того, с какими видами деятельности связано производство данного товара или выполнение данного заказа)Syn:See:activity-based budgeting, activity cost assignment, activity-based system, activity cost driver, activity driver analysis, activity dictionary, activity level, responsibility accounting, value chain costing, cost driver, Kaplan, Robert* * *. . Словарь экономических терминов .Англо-русский экономический словарь > activity-based costing
-
46 board
сущ.1) общ. доскаSee:2)а) общ., устар. обеденный стол ( накрытый)б) эк. питание (обеспечение питанием в течение рабочего дня работников предприятия, участников мероприятия, путешествия и т. д.)See:3) упр. совет, комитет; коллегия, комиссия; министерство, ведомство; правление (группа людей, принимающих основные управленческие решения в какой-л. организации или контролирующая деятельность в какой-л. области)to appoint a board of directors — назначить [утвердить\] совет директоров
board director — директор-член правления, член совета директоров
Syn:See:marketing board, board of auditors, board of directors, public body, administrative board, board of administration, board of trustees, advisory board, economic board, board interview, board meeting, Board of Education, Board of Inland Revenue, board of review, Board of Tax Appeals, Board of Trade, Board of Veterans Appeals, Broadcasting Board of Governors, Cost Accounting Standards Board, county board, Defense Nuclear Facilities Safety Board, Export Administration Review Board, Federal Housing Finance Board, Federal Retirement Thrift Investment Board, governing board, Governmental Accounting Standards Board, industrial training board, Merit Systems Protection Board, Municipal Securities Rulemaking Board, National Labor Relations Board, National Mediation Board, National Transportation Safety Board, President's Foreign Intelligence Advisory Board, Public Works Loan Board, Railroad Retirement Board, school board, Securities and Investment Board, Social Security Board, statutory board, Surface Transportation Board, tax board of appeal, Workers' Compensation Board, marketing board, board of directors, board meeting, management board, supervisory board, Board of Customs and Excise, Board of General Appraisers, Board of Trade 1), 2), British Overseas Trade Board, currency board, Federal Reserve Board, Board of Governors of the Federal Reserve System, Fed's Board of Governors, Board of Governors of the FRS, Foreign Trade Zones Board, FTZ Board, International Accounting Standards Board, marketing board, Simpler Trade Procedures Board, United Nations System Chief Executives Board for Coordination4) общ. борт (корабля, самолета)to come [go\] on board — сесть на корабль [самолет\]
to go by the board — упасть за борт; быть выброшенным за борт
5)а) бирж. табло, информационный дисплейThe information is displayed on a board. — Информация отражается на табло.
б) бирж., разг. "табло" (обозначение фондовой биржи, особенно Нью-Йоркской)See:
* * *
1) совет (директоров, попечителей); 2) фондовая биржа; см. Big Board; 3) министерство, департамент; 4) торговая палата.* * *. . Словарь экономических терминов . -
47 manager
ˈmænɪdʒə сущ.
1) а) управляющий, заведующий;
глава, директор, руководитель account manager ≈ амер. рекламный агент assistant manager ≈ помощник заведующего, администратора, управляющего branch manager ≈ заведующий отделением, заведующий филиалом business manager ≈ управляющий делами;
коммерческий директор, заведующий коммерческой частью campaign manager ≈ руководитель избирательной кампании city manager ≈ амер. управляющий городом (невыборное должностное лицо) general manager ≈ генеральный директор hotel manager ≈ управляющий гостиницей office manager ≈ управляющий офисом sales manager ≈ менеджер по продажам service manager ≈ менеджер по обслуживанию stage manager ≈ помощник режиссера Syn: chief, head б) муз. импресарио, менеджер
2) владелец, хозяин
3) парл. представитель одной из палат, уполномоченный вести переговоры по вопросу, касающемуся обеих палат управляющий, заведующий, руководитель, администратор;
директор;
менеджер - canteen * заведующий или директор столовой - sales * заведующий отделом сбыта (юридическое) управляющий имуществом хозяин - good * хороший хозяин - my wife is an excellent * моя жена - отличная хозяйка - she is not much of a * она не очень хорошая хозяйка импрессарио (парламентское) представитель одной из палат, уполномоченный вести переговоры по вопросу, касающемуся обеих палат (американизм) деятель политической партии, занимающийся, в основном, организационными вопросами account ~ заведующий отделом рекламы accounting ~ главный бухгалтер administrative ~ директор-распорядитель advertising ~ руководитель рекламного агентства assistant general ~ заместитель генерального директора assistant ~ заместитель директора assistant ~ заместитель заведующего assistant ~ помощник руководителя bank ~ управляющий банком branch ~ руководитель отделения branch ~ руководитель филиала brand ~ ответственный за рекламирование торговой марки budget ~ руководитель бюджетного отдела business ~ коммерческий директор business ~ менеджер по торгово-промышленной деятельности business ~ управляющий делами;
коммерческий директор, заведующий коммерческой частью chief general ~ генеральный управляющий chief general ~ главный управляющий chief general ~ директор предприятия chief ~ главный менеджер city ~ (амер.) управляющий городом colead ~ один из банков - организаторов займа complaints ~ начальник отдела рекламаций configurator ~ вчт. конфигуратор construction ~ руководитель строительных работ contract ~ руководитель отдела контрактов cooperative store ~ директор кооперативного магазина corporate ~ руководитель корпорации cost-accounting ~ менеджер по калькулированию издержек data ~ руководитель отдела обработки данных data processing ~ руководитель отдела обработки данных database ~ вчт. система управления базой данных departmental ~ заведующий отделом deputy ~ заместитель директора deputy ~ заместитель управляющего district ~ районный менеджер district ~ управляющий сбытовым районом компании division ~ начальник отдела division ~ руководитель отделения компании division ~ руководитель филиала divisional ~ заведующий сектором divisional ~ начальник отдела divisional ~ руководитель отделения компании divisional ~ руководитель подразделения divisional ~ руководитель филиала executive bank ~ управляющий банком executive general ~ генеральный директор executive general ~ главный управляющий executive ~ управляющий export ~ руководитель экспортного отдела factory ~ руководитель предприятия factory ~ управляющий заводом file ~ вчт. файловая система finance ~ руководитель финансовой службы financial ~ финансовый менеждер foreign exchange ~ руководитель валютных операций functional ~ руководитель функционального подразделения fund ~ руководитель фонда general ~ генеральный менеджер general ~ генеральный управляющий general ~ главный управляющий general ~ директор предприятия ~ хозяин;
good (bad) manager хороший (плохой) хозяин heap ~ вчт. программа управления динамической областью hotel ~ управляющий гостиницей information ~ администратор потоков информации joint lead ~ смешанное управление joint lead ~ совместное управление junior ~ помощник управляющего lead ~ банк, являющийся главным организатором и гарантом займа lead ~ ведущий менеджер line ~ вчт. программа управления строками lock ~ вчт. администратор защиты данных manager вчт. администратор ~ администратор ~ деятель политической партии, занимающийся организационными вопросами ~ директор ~ заведующий ~ импресарио, менеджер ~ менеджер ~ парл. представитель одной из палат, уполномоченный вести переговоры по вопросу, касающемуся обеих палат ~ распорядитель ~ руководитель ~ управляющий, заведующий;
директор ~ управляющий, директор, руководитель ~ управляющий ~ управляющий имуществом ~ хозяин;
good (bad) manager хороший (плохой) хозяин ~ хозяин ~ of securities department руководитель отдела ценных бумаг ~ of trust руководитель доверительного фонда marketing ~ агент по сбыту marketing ~ заведующий отделом сбыта memory ~ вчт. программа управления памятью middle ~ руководитель среднего звена municipal ~ муниципальный управляющий nominee executive ~ кандидат на должность директора-распорядителя office ~ руководитель конторы office ~ управляющий конторой operations ~ директор-распорядитель overlay ~ вчт. администратор оверлейной загрузки personal ~ управляющий персоналом( начальник управления кадров) personnel ~ начальник отдела кадров personnel ~ руководитель отдела кадров plant ~ директор предприятия plant ~ руководитель предприятия portfolio ~ брокер, отвечающий за управление инвестициями клиента portfolio ~ сотрудник банка, отвечающий за управление инвестициями клиента presentation ~ вчт. администратор представлений product ~ руководитель, ответственный за конструирование, производство и реализацию изделия production ~ начальник производственного отдела production ~ руководитель производства project ~ руководитель проекта project ~ управляющий проектом prospective ~ перспективный руководитель public relations ~ руководитель отдела по связям с общественными организациями purchasing ~ начальник отдела снабжения regional ~ управляющий сбытовым районом resource ~ вчт. администратор ресурсов sales ~ заведующий отделом сбыта sales ~ коммерческий директор sales ~ руководитель службы сбыта sales ~ управляющий службой сбыта shop ~ директор магазина software product ~ вчт. администратор программного изделия special ~ руководитель, занимающийся специальными вопросами stage ~ режиссер syndicate ~ руководитель синдиката system ~ вчт. системный программист technical sales ~ заведующий отделом сбыта top ~ главный управляющий vice ~ заместитель директора vice ~ заместитель управляющего window ~ вчт. администратор окон works ~ директор предприятия works ~ руководитель предприятия -
48 manager
[ˈmænɪdʒə]account manager заведующий отделом рекламы accounting manager главный бухгалтер administrative manager директор-распорядитель advertising manager руководитель рекламного агентства assistant general manager заместитель генерального директора assistant manager заместитель директора assistant manager заместитель заведующего assistant manager помощник руководителя bank manager управляющий банком branch manager руководитель отделения branch manager руководитель филиала brand manager ответственный за рекламирование торговой марки budget manager руководитель бюджетного отдела business manager коммерческий директор business manager менеджер по торгово-промышленной деятельности business manager управляющий делами; коммерческий директор, заведующий коммерческой частью chief general manager генеральный управляющий chief general manager главный управляющий chief general manager директор предприятия chief manager главный менеджер city manager (амер.) управляющий городом colead manager один из банков - организаторов займа complaints manager начальник отдела рекламаций configurator manager вчт. конфигуратор construction manager руководитель строительных работ contract manager руководитель отдела контрактов cooperative store manager директор кооперативного магазина corporate manager руководитель корпорации cost-accounting manager менеджер по калькулированию издержек data manager руководитель отдела обработки данных data processing manager руководитель отдела обработки данных database manager вчт. система управления базой данных departmental manager заведующий отделом deputy manager заместитель директора deputy manager заместитель управляющего district manager районный менеджер district manager управляющий сбытовым районом компании division manager начальник отдела division manager руководитель отделения компании division manager руководитель филиала divisional manager заведующий сектором divisional manager начальник отдела divisional manager руководитель отделения компании divisional manager руководитель подразделения divisional manager руководитель филиала executive bank manager управляющий банком executive general manager генеральный директор executive general manager главный управляющий executive manager управляющий export manager руководитель экспортного отдела factory manager руководитель предприятия factory manager управляющий заводом file manager вчт. файловая система finance manager руководитель финансовой службы financial manager финансовый менеждер foreign exchange manager руководитель валютных операций functional manager руководитель функционального подразделения fund manager руководитель фонда general manager генеральный менеджер general manager генеральный управляющий general manager главный управляющий general manager директор предприятия manager хозяин; good (bad) manager хороший (плохой) хозяин heap manager вчт. программа управления динамической областью hotel manager управляющий гостиницей information manager администратор потоков информации joint lead manager смешанное управление joint lead manager совместное управление junior manager помощник управляющего lead manager банк, являющийся главным организатором и гарантом займа lead manager ведущий менеджер line manager вчт. программа управления строками lock manager вчт. администратор защиты данных manager вчт. администратор manager администратор manager деятель политической партии, занимающийся организационными вопросами manager директор manager заведующий manager импресарио, менеджер manager менеджер manager парл. представитель одной из палат, уполномоченный вести переговоры по вопросу, касающемуся обеих палат manager распорядитель manager руководитель manager управляющий, заведующий; директор manager управляющий, директор, руководитель manager управляющий manager управляющий имуществом manager хозяин; good (bad) manager хороший (плохой) хозяин manager хозяин manager of securities department руководитель отдела ценных бумаг manager of trust руководитель доверительного фонда marketing manager агент по сбыту marketing manager заведующий отделом сбыта memory manager вчт. программа управления памятью middle manager руководитель среднего звена municipal manager муниципальный управляющий nominee executive manager кандидат на должность директора-распорядителя office manager руководитель конторы office manager управляющий конторой operations manager директор-распорядитель overlay manager вчт. администратор оверлейной загрузки personal manager управляющий персоналом (начальник управления кадров) personnel manager начальник отдела кадров personnel manager руководитель отдела кадров plant manager директор предприятия plant manager руководитель предприятия portfolio manager брокер, отвечающий за управление инвестициями клиента portfolio manager сотрудник банка, отвечающий за управление инвестициями клиента presentation manager вчт. администратор представлений product manager руководитель, ответственный за конструирование, производство и реализацию изделия production manager начальник производственного отдела production manager руководитель производства project manager руководитель проекта project manager управляющий проектом prospective manager перспективный руководитель public relations manager руководитель отдела по связям с общественными организациями purchasing manager начальник отдела снабжения regional manager управляющий сбытовым районом resource manager вчт. администратор ресурсов sales manager заведующий отделом сбыта sales manager коммерческий директор sales manager руководитель службы сбыта sales manager управляющий службой сбыта shop manager директор магазина software product manager вчт. администратор программного изделия special manager руководитель, занимающийся специальными вопросами stage manager режиссер syndicate manager руководитель синдиката system manager вчт. системный программист technical sales manager заведующий отделом сбыта top manager главный управляющий vice manager заместитель директора vice manager заместитель управляющего window manager вчт. администратор окон works manager директор предприятия works manager руководитель предприятия -
49 job
[̈ɪdʒɔb]job: active job вчт. выполняемая работа additional job дополнительная работа additional job дополнительная специальность agent's job агентская работа job sl. кража; an inside job амер. кража совершенная кем либо из своих assign a job назначать на должность background job вчт. фоновое задание a job of work нелегкая работенка; a bad job безнадежное дело; неудача batch job вчт. пакетное задание batched job вчт. пакетное задание job работа, труд; сдельная работа; by the job сдельно, поурочно (об оплате) create a job создавать рабочее место development job задача развития divided job вчт. расчлененное задание to lie down on the job работать кое-как; to do (smb.'s) job, to do the job (for smb.) разг. погубить (кого-л.) to lie down on the job работать кое-как; to do (smb.'s) job, to do the job (for smb.) разг. погубить (кого-л.) foreground job вчт. приоритетное задание full-time job полная занятость full-time job работа полный рабочий день a good job хорошие дела (положение вещей); ирон. хорошенькое дело; to make a good job of it сделать (что-л.) хорошо; a good job you made of it! хорошеньких дел вы натворили! a good job хорошо выполненная работа a good job хорошие дела (положение вещей); ирон. хорошенькое дело; to make a good job of it сделать (что-л.) хорошо; a good job you made of it! хорошеньких дел вы натворили! graphic job вчт. графическое задание job использование своего положения в личных целях; his appointment was a job он получил назначение по протекции in-process job вчт. незавершенная работа job полигр. акциденция job брать внаем лошадей, напрокат экипажи job внезапный удар, толчок job внезапный удар, толчок job действовать недобросовестно (при заключении сделок и т. п.) job действовать недобросовестно (при заключении сделок) job дело job тех. деталь, изделие, обрабатываемый предмет job задание; урок job вчт. задание job задание job заказ job заниматься посредническими операциями job изделие Job: Job библ. Иов job: job использование своего положения в личных целях; his appointment was a job он получил назначение по протекции job использование своего положения в личных целях job квалификация job колоть, вонзать; пронзать; пырнуть (at) job лошадь или экипаж, взятые напрокат job разг. место, служба; out of job без работы job место работы Job: Job многострадальный, терпеливый человек; to be as patient as Job = обладать ангельским терпением job: job злоупотреблять своим положением; to job (smb.) into a post устроить (кого-л.) на место по протекции job нанимать на сдельную работу job профессия job работа, труд; сдельная работа; by the job сдельно, поурочно (об оплате) job работа, труд, сдельная работа job работа job работать нерегулярно, случайно job работать сдельно job работать сдельно job сдавать подряды; давать внаем лошадей, напрокат экипажи job сдельная работа job сильно дернуть лошадь за удила job спекулировать, барышничать; быть маклером job специальность job толкнуть; ударить job труд Job: Job: job's comforter человек, который под видом утешения только усугубляет (чье-л.) горе job: job: active job вчт. выполняемая работа Job: Job: this would try the patience of job от этого хоть у кого терпение лопнет; Job's news плохая весть, печальные новости job: job: trainee job стажировка job as an apprentice обучаться специальности на рабочем месте job attr. нанятый на определенную работу; наемный; job classification амер. основная ставка (зарплаты рабочего) job cost system система калькуляции издержек производства по заказам job costing accountant бухгалтер-калькулятор издержек производства по заказам job creating investment инвестиции для создания новых рабочих мест job creation programme программа создания рабочих мест job creation scheme программа создания рабочих мест job lot вещи, купленные по дешевке с целью перепродажи job lot партия разрозненных товаров, продающихся оптом job lot разрозненная коллекция lot: job job одиночный заказ на партию изделий job job отдельная партия товаров job job партия разрозненных товаров, продающаяся оптом job lot purchase покупка отдельной партии изделий job lot sale продажа отдельной партии изделий a job of work нелегкая работенка; a bad job безнадежное дело; неудача job offer scheme система предложения работы job order cost accounting бухгалтерский учет затрат на изготовление партии продукции job order costing калькуляция затрат на изготовление партии продукции job ranking method метод классификации рабочих заданий job security agreement соглашение о гарантиях занятости job sl. кража; an inside job амер. кража совершенная кем либо из своих job time ticket талон, подтверждающий время завершения операции on the job готовый на все; just the job то самое, как раз то, что требуется to lie down on the job работать кое-как; to do (smb.'s) job, to do the job (for smb.) разг. погубить (кого-л.) a good job хорошие дела (положение вещей); ирон. хорошенькое дело; to make a good job of it сделать (что-л.) хорошо; a good job you made of it! хорошеньких дел вы натворили! to make the best of a bad job мужественно переносить невзгоды newly starting job новая работа odd job нерегулярная работа odd job случайная работа odd: job случайный; odd job случайная работа; odd man (или lad, hand) человек, выполняющий случайную работу; разнорабочий on the job в действии, в движении on the job готовый на все; just the job то самое, как раз то, что требуется on the job очень занятой one-off job одноразовая работа one-off job случайная работа one-shot job вчт. разовое задание job разг. место, служба; out of job без работы permanent job постоянная работа to put up a job (on smb.) амер. сыграть (с кем-л.) шутку remote job вчт. дистанционное задание rush job срочная работа stacked job вчт. пакетированное задание job: trainee job стажировка unskilled job работа, не требующая квалификации -
50 board
1) правление; совет; коллегия2) брит. министерство• -
51 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.———————————————————————————————————————— -
52 estimate
1. гл.1) общ. оценивать, производить оценку, приблизительно подсчитывать, прикидывать (цену, затраты, объем, размер, время и т. п.)The builder estimates the cost of repairing the roof at $600. — Строители оценивают стоимость починки крыши в 600 долл.
I would estimate the size of the garden at 1.000 square metres. — Думаю, площадь этого сада равна 1000 квадратных метров.
Syn:See:2) общ. считать, полагать, оценивать, давать оценку; судить; расцениватьBacon could not estimate Shakespeare. — Бэкон не смог оценить Шекспира.
Syn:2. сущ.1) общ. оценка, суждение; предположениеSyn:See:2)а) общ. оценка, предварительный подсчет, калькуляция (определение стоимости [цены\], объема, количества, времени и т. п.); составление сметыannual estimate — ежегодная оценка [калькуляция\]
I was doing estimates of cost. — Я подсчитывал [рассчитывал\] затраты [производил оценку затрат\].
The bibliography runs by estimate to 1,650 titles. — Библиография содержит около 1650 названий.
See:б) общ. оценка (стоимости [цены\], объема, количества, времени и т. п.); сметаSee:в) эк., мн. оценки, подсчеты, предположенияestimates for next month’s sales figures — предположительные показатели продаж в следующем месяце
See:г) учет = estimationHe got an estimate from the car repair shop. — Он получил счет из автосервиса.
* * *
оценка, определение приблизительных параметров явления.* * *Оценка, (предварительный) подсчет. Оценивать, (предварительно) подсчитывать.. . Словарь терминов по риск-медеджменту . -
53 CAP
1) Общая лексика: hum. сокр. Catabolite Activator Protein, hum. сокр. Cytoskeleton Associated Proteins, Единая сельскохозяйственная политика (Common Agricultural Policy( политика, проводимая Еврокомисией с целью оказания финансовой помощи сельскому хозяйству стран ЕС)), Consolidated Appeals Process (Простите, коллеги! но это так и называется... www.ocha.ru (УКГВ ООН)), Committee on Accounting Procedure, Common Agricultural Program2) Компьютерная техника: Computer Accommodations Program, Computer Aided Planning / Computer Aided Publishing, Computer And Printer, Cut And Paste, автоматизированное планирование (computer-aided planning), автоматизированная технологическая подготовка (computer-assisted planning)3) Биология: coronary artery pressure4) Авиация: computer aided publishing6) Американизм: Comprehensive Airport Program7) Спорт: Celebration Of Athletic Participation8) Военный термин: Canadian Air Publication, Capabilities, Capability, Configuration Audit Plan, Configuration and Alarm Panel, Crisis Action Planning, Crisis Action Procedures, Current Approved Program, centralized assignment procedure, chief aviation pilot, chloroacetophenone, civil air patrol, cleared as planned, combat air patrol, combat aircraft prototype, combined action platoon, combined action program, command analysis pattern, commander's audit program, commencing at a point, communications afloat program, community alert patrol, computerized assignment of personnel, contingency amphibious plan, contract administration panel, contractor-acquired property, control and authorization process, cost analysis plan, current assessment plan, ДВВ, барражирование, дежурство в воздухе9) Техника: cable access point, cleaner air package, codes and paging, continuous audit program, corrective action program, cryogenic associative processor, crystalline anisotropy field, current amplification factor10) Юридический термин: Child Assistance Program, Citizen Action Patrol, Crime Action Policy, Crime Awareness Program, Crimes Against Persons11) Бухгалтерия: Competency Assessment Program, Customer Approved Payment, chargeable accounting period12) Фармакология: cellulose acetate phthalate13) Финансы: ОАП, общая аграрная политика14) Биржевой термин: competitive advantage period15) Дипломатический термин: (Common Agricultural Policy) единая сельскохозяйственная политика (в ЕЭС), (Common Agricultural Policy) общая сельскохозяйственная политика (в ЕЭС)16) Телекоммуникации: Carrierless Amplitude/Phase modulation17) Сокращение: Capacity, Carrier Air Patrol, Carrierless Amplitude-Phase, Centre Aeroporte de Toulouse (France), Channel Access Protocol, Chloroacetophenone (Tear gas), Citizens Against Pornography, College of American Pathologists, Columbia Appletalk Package, Combat Aircraft Prototype programme (USA), Combat Ammunition Production (USAF), Combustible/Combustion Augmented Plasma, Commander's Advanced Planning System (USA), Common Agricultural Policy, Commonwealth Association of Planners, Competitive Access Provider, Contractor Assessment Program (USA), Control & Audio Panel, Conventional Armaments Plan (NATO), Corporate Automation Plan, computer-aided planning, cost-awareness program, Cellular Array Processor, Countermeasures Advisory Panel, Consolidated Appeals Process18) Университет: Campus Access Point, Campus Accountability Partner, Capital Academic Program, Centre For Academic Practice, Clinical Advancement Program, Computer Analysis Project, Cumulative Average Point, Curricular Academic Program19) Физиология: Central Auditory Processing, Cognitive Affective And Physical20) Вычислительная техника: Carrierless Amplitude Phase modulation, Central Arbitration Point, Communications-electronics Accommodation Program, Component Approval Process, computer-aided publishing, computer-assisted publishing, controlled access protection, автоматизированная подготовка полиграфической продукции, Computer Aided Planning (CIM), Carrierless Amplitude Phase (modulation, ADSL, AT&T), компьютерная издательская деятельность21) Нефть: caliper log, corporate accounting principles22) Генетика: белок-активатор катаболитных оперонов (димерный регуляторный белок, известный у прокариот; находясь в комплексе с циклическим монофосфатом, он связывается с промотором, активируя транскрипцию оперона, - например, lac-оперона E. coli)23) Иммунология: Cyclase Activating Pth24) Биохимия: Chloramphenicol25) Связь: CAMEL Application Part26) Воздухоплавание: Civil Aviation Planning Committee, Civil Aviation Publication27) Экология: Climate Applications Program28) СМИ: Community Access Programing, Community Arts Partnership, Content Acquisition Program, Coordination Actors And Production29) Деловая лексика: Change Acceleration Process, Change And Partnership, Client Appreciation Program, Collected And Assessed Problem, Committee Of Advertising Practice, Compliance Assurance Program, Coordinating Agency Partner, Cost Avoidance Program, Courtesy Awareness Programme, Customer Appreciation Program, общая сельскохозяйственная политика (ЕЭС, common agricultural policy), единая сельскохозяйственная политика (common agricultural policy)30) Глоссарий компании Сахалин Энерджи: Concern, Action, Perspective31) Менеджмент: contract award price, ex capital expenditure32) Образование: Cooperative Advantage Program, Corrective Action Plan, Creative Arts Program33) Планирование: Critical Assumptions Planning (http://en.wikipedia.org/wiki/Critical_assumption_planning)34) Валютные операции: коэффициент корректировки валютного курса (currency adjustment factor)35) Сетевые технологии: Collaborative Analytical Processing, Columbia Appletalk Protocol, communication access point, communications access processor, competitive access providers, процессор доступа к среде передачи, пункт доступа к среде передачи36) Полимеры: cellulose acetate propionate, chloracetophenone37) Программирование: Compressed And Packed38) Автоматика: computer access processor, computer-aided production39) Контроль качества: continuous audit procedure40) Пластмассы: Centre For Amphiphilic Polymers, Coated Abrasive Product41) Океанография: Circum- Atlantic Project42) Пульмонология: community-acquired pneumonia43) Медицинская техника: customer acceptance procedure44) Химическое оружие: Chemical Activity, Pacific45) Авиационная медицина: cyclic alternating pattern46) Расширение файла: Carrierless Amplitude and Phase-Modulation, Communication Application Platform, Compressed music file, Computer Analysts and Programmers, Session capture file (ProComm - Telix), Caption (Ventura Publisher)47) Молекулярная биология: catabolic activator protein48) ООН: Control And Power49) Общественная организация: Childcare Action Project, Children Awaiting Parents, Christian Appalachian Project50) Должность: Career Alignment Profile, Career Apprenticeship Program, Come And Pay51) Программное обеспечение: Common Aftermarket Protocol -
54 Cap
1) Общая лексика: hum. сокр. Catabolite Activator Protein, hum. сокр. Cytoskeleton Associated Proteins, Единая сельскохозяйственная политика (Common Agricultural Policy( политика, проводимая Еврокомисией с целью оказания финансовой помощи сельскому хозяйству стран ЕС)), Consolidated Appeals Process (Простите, коллеги! но это так и называется... www.ocha.ru (УКГВ ООН)), Committee on Accounting Procedure, Common Agricultural Program2) Компьютерная техника: Computer Accommodations Program, Computer Aided Planning / Computer Aided Publishing, Computer And Printer, Cut And Paste, автоматизированное планирование (computer-aided planning), автоматизированная технологическая подготовка (computer-assisted planning)3) Биология: coronary artery pressure4) Авиация: computer aided publishing6) Американизм: Comprehensive Airport Program7) Спорт: Celebration Of Athletic Participation8) Военный термин: Canadian Air Publication, Capabilities, Capability, Configuration Audit Plan, Configuration and Alarm Panel, Crisis Action Planning, Crisis Action Procedures, Current Approved Program, centralized assignment procedure, chief aviation pilot, chloroacetophenone, civil air patrol, cleared as planned, combat air patrol, combat aircraft prototype, combined action platoon, combined action program, command analysis pattern, commander's audit program, commencing at a point, communications afloat program, community alert patrol, computerized assignment of personnel, contingency amphibious plan, contract administration panel, contractor-acquired property, control and authorization process, cost analysis plan, current assessment plan, ДВВ, барражирование, дежурство в воздухе9) Техника: cable access point, cleaner air package, codes and paging, continuous audit program, corrective action program, cryogenic associative processor, crystalline anisotropy field, current amplification factor10) Юридический термин: Child Assistance Program, Citizen Action Patrol, Crime Action Policy, Crime Awareness Program, Crimes Against Persons11) Бухгалтерия: Competency Assessment Program, Customer Approved Payment, chargeable accounting period12) Фармакология: cellulose acetate phthalate13) Финансы: ОАП, общая аграрная политика14) Биржевой термин: competitive advantage period15) Дипломатический термин: (Common Agricultural Policy) единая сельскохозяйственная политика (в ЕЭС), (Common Agricultural Policy) общая сельскохозяйственная политика (в ЕЭС)16) Телекоммуникации: Carrierless Amplitude/Phase modulation17) Сокращение: Capacity, Carrier Air Patrol, Carrierless Amplitude-Phase, Centre Aeroporte de Toulouse (France), Channel Access Protocol, Chloroacetophenone (Tear gas), Citizens Against Pornography, College of American Pathologists, Columbia Appletalk Package, Combat Aircraft Prototype programme (USA), Combat Ammunition Production (USAF), Combustible/Combustion Augmented Plasma, Commander's Advanced Planning System (USA), Common Agricultural Policy, Commonwealth Association of Planners, Competitive Access Provider, Contractor Assessment Program (USA), Control & Audio Panel, Conventional Armaments Plan (NATO), Corporate Automation Plan, computer-aided planning, cost-awareness program, Cellular Array Processor, Countermeasures Advisory Panel, Consolidated Appeals Process18) Университет: Campus Access Point, Campus Accountability Partner, Capital Academic Program, Centre For Academic Practice, Clinical Advancement Program, Computer Analysis Project, Cumulative Average Point, Curricular Academic Program19) Физиология: Central Auditory Processing, Cognitive Affective And Physical20) Вычислительная техника: Carrierless Amplitude Phase modulation, Central Arbitration Point, Communications-electronics Accommodation Program, Component Approval Process, computer-aided publishing, computer-assisted publishing, controlled access protection, автоматизированная подготовка полиграфической продукции, Computer Aided Planning (CIM), Carrierless Amplitude Phase (modulation, ADSL, AT&T), компьютерная издательская деятельность21) Нефть: caliper log, corporate accounting principles22) Генетика: белок-активатор катаболитных оперонов (димерный регуляторный белок, известный у прокариот; находясь в комплексе с циклическим монофосфатом, он связывается с промотором, активируя транскрипцию оперона, - например, lac-оперона E. coli)23) Иммунология: Cyclase Activating Pth24) Биохимия: Chloramphenicol25) Связь: CAMEL Application Part26) Воздухоплавание: Civil Aviation Planning Committee, Civil Aviation Publication27) Экология: Climate Applications Program28) СМИ: Community Access Programing, Community Arts Partnership, Content Acquisition Program, Coordination Actors And Production29) Деловая лексика: Change Acceleration Process, Change And Partnership, Client Appreciation Program, Collected And Assessed Problem, Committee Of Advertising Practice, Compliance Assurance Program, Coordinating Agency Partner, Cost Avoidance Program, Courtesy Awareness Programme, Customer Appreciation Program, общая сельскохозяйственная политика (ЕЭС, common agricultural policy), единая сельскохозяйственная политика (common agricultural policy)30) Глоссарий компании Сахалин Энерджи: Concern, Action, Perspective31) Менеджмент: contract award price, ex capital expenditure32) Образование: Cooperative Advantage Program, Corrective Action Plan, Creative Arts Program33) Планирование: Critical Assumptions Planning (http://en.wikipedia.org/wiki/Critical_assumption_planning)34) Валютные операции: коэффициент корректировки валютного курса (currency adjustment factor)35) Сетевые технологии: Collaborative Analytical Processing, Columbia Appletalk Protocol, communication access point, communications access processor, competitive access providers, процессор доступа к среде передачи, пункт доступа к среде передачи36) Полимеры: cellulose acetate propionate, chloracetophenone37) Программирование: Compressed And Packed38) Автоматика: computer access processor, computer-aided production39) Контроль качества: continuous audit procedure40) Пластмассы: Centre For Amphiphilic Polymers, Coated Abrasive Product41) Океанография: Circum- Atlantic Project42) Пульмонология: community-acquired pneumonia43) Медицинская техника: customer acceptance procedure44) Химическое оружие: Chemical Activity, Pacific45) Авиационная медицина: cyclic alternating pattern46) Расширение файла: Carrierless Amplitude and Phase-Modulation, Communication Application Platform, Compressed music file, Computer Analysts and Programmers, Session capture file (ProComm - Telix), Caption (Ventura Publisher)47) Молекулярная биология: catabolic activator protein48) ООН: Control And Power49) Общественная организация: Childcare Action Project, Children Awaiting Parents, Christian Appalachian Project50) Должность: Career Alignment Profile, Career Apprenticeship Program, Come And Pay51) Программное обеспечение: Common Aftermarket Protocol -
55 cap
1) Общая лексика: hum. сокр. Catabolite Activator Protein, hum. сокр. Cytoskeleton Associated Proteins, Единая сельскохозяйственная политика (Common Agricultural Policy( политика, проводимая Еврокомисией с целью оказания финансовой помощи сельскому хозяйству стран ЕС)), Consolidated Appeals Process (Простите, коллеги! но это так и называется... www.ocha.ru (УКГВ ООН)), Committee on Accounting Procedure, Common Agricultural Program2) Компьютерная техника: Computer Accommodations Program, Computer Aided Planning / Computer Aided Publishing, Computer And Printer, Cut And Paste, автоматизированное планирование (computer-aided planning), автоматизированная технологическая подготовка (computer-assisted planning)3) Биология: coronary artery pressure4) Авиация: computer aided publishing6) Американизм: Comprehensive Airport Program7) Спорт: Celebration Of Athletic Participation8) Военный термин: Canadian Air Publication, Capabilities, Capability, Configuration Audit Plan, Configuration and Alarm Panel, Crisis Action Planning, Crisis Action Procedures, Current Approved Program, centralized assignment procedure, chief aviation pilot, chloroacetophenone, civil air patrol, cleared as planned, combat air patrol, combat aircraft prototype, combined action platoon, combined action program, command analysis pattern, commander's audit program, commencing at a point, communications afloat program, community alert patrol, computerized assignment of personnel, contingency amphibious plan, contract administration panel, contractor-acquired property, control and authorization process, cost analysis plan, current assessment plan, ДВВ, барражирование, дежурство в воздухе9) Техника: cable access point, cleaner air package, codes and paging, continuous audit program, corrective action program, cryogenic associative processor, crystalline anisotropy field, current amplification factor10) Юридический термин: Child Assistance Program, Citizen Action Patrol, Crime Action Policy, Crime Awareness Program, Crimes Against Persons11) Бухгалтерия: Competency Assessment Program, Customer Approved Payment, chargeable accounting period12) Фармакология: cellulose acetate phthalate13) Финансы: ОАП, общая аграрная политика14) Биржевой термин: competitive advantage period15) Дипломатический термин: (Common Agricultural Policy) единая сельскохозяйственная политика (в ЕЭС), (Common Agricultural Policy) общая сельскохозяйственная политика (в ЕЭС)16) Телекоммуникации: Carrierless Amplitude/Phase modulation17) Сокращение: Capacity, Carrier Air Patrol, Carrierless Amplitude-Phase, Centre Aeroporte de Toulouse (France), Channel Access Protocol, Chloroacetophenone (Tear gas), Citizens Against Pornography, College of American Pathologists, Columbia Appletalk Package, Combat Aircraft Prototype programme (USA), Combat Ammunition Production (USAF), Combustible/Combustion Augmented Plasma, Commander's Advanced Planning System (USA), Common Agricultural Policy, Commonwealth Association of Planners, Competitive Access Provider, Contractor Assessment Program (USA), Control & Audio Panel, Conventional Armaments Plan (NATO), Corporate Automation Plan, computer-aided planning, cost-awareness program, Cellular Array Processor, Countermeasures Advisory Panel, Consolidated Appeals Process18) Университет: Campus Access Point, Campus Accountability Partner, Capital Academic Program, Centre For Academic Practice, Clinical Advancement Program, Computer Analysis Project, Cumulative Average Point, Curricular Academic Program19) Физиология: Central Auditory Processing, Cognitive Affective And Physical20) Вычислительная техника: Carrierless Amplitude Phase modulation, Central Arbitration Point, Communications-electronics Accommodation Program, Component Approval Process, computer-aided publishing, computer-assisted publishing, controlled access protection, автоматизированная подготовка полиграфической продукции, Computer Aided Planning (CIM), Carrierless Amplitude Phase (modulation, ADSL, AT&T), компьютерная издательская деятельность21) Нефть: caliper log, corporate accounting principles22) Генетика: белок-активатор катаболитных оперонов (димерный регуляторный белок, известный у прокариот; находясь в комплексе с циклическим монофосфатом, он связывается с промотором, активируя транскрипцию оперона, - например, lac-оперона E. coli)23) Иммунология: Cyclase Activating Pth24) Биохимия: Chloramphenicol25) Связь: CAMEL Application Part26) Воздухоплавание: Civil Aviation Planning Committee, Civil Aviation Publication27) Экология: Climate Applications Program28) СМИ: Community Access Programing, Community Arts Partnership, Content Acquisition Program, Coordination Actors And Production29) Деловая лексика: Change Acceleration Process, Change And Partnership, Client Appreciation Program, Collected And Assessed Problem, Committee Of Advertising Practice, Compliance Assurance Program, Coordinating Agency Partner, Cost Avoidance Program, Courtesy Awareness Programme, Customer Appreciation Program, общая сельскохозяйственная политика (ЕЭС, common agricultural policy), единая сельскохозяйственная политика (common agricultural policy)30) Глоссарий компании Сахалин Энерджи: Concern, Action, Perspective31) Менеджмент: contract award price, ex capital expenditure32) Образование: Cooperative Advantage Program, Corrective Action Plan, Creative Arts Program33) Планирование: Critical Assumptions Planning (http://en.wikipedia.org/wiki/Critical_assumption_planning)34) Валютные операции: коэффициент корректировки валютного курса (currency adjustment factor)35) Сетевые технологии: Collaborative Analytical Processing, Columbia Appletalk Protocol, communication access point, communications access processor, competitive access providers, процессор доступа к среде передачи, пункт доступа к среде передачи36) Полимеры: cellulose acetate propionate, chloracetophenone37) Программирование: Compressed And Packed38) Автоматика: computer access processor, computer-aided production39) Контроль качества: continuous audit procedure40) Пластмассы: Centre For Amphiphilic Polymers, Coated Abrasive Product41) Океанография: Circum- Atlantic Project42) Пульмонология: community-acquired pneumonia43) Медицинская техника: customer acceptance procedure44) Химическое оружие: Chemical Activity, Pacific45) Авиационная медицина: cyclic alternating pattern46) Расширение файла: Carrierless Amplitude and Phase-Modulation, Communication Application Platform, Compressed music file, Computer Analysts and Programmers, Session capture file (ProComm - Telix), Caption (Ventura Publisher)47) Молекулярная биология: catabolic activator protein48) ООН: Control And Power49) Общественная организация: Childcare Action Project, Children Awaiting Parents, Christian Appalachian Project50) Должность: Career Alignment Profile, Career Apprenticeship Program, Come And Pay51) Программное обеспечение: Common Aftermarket Protocol -
56 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 -
57 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 -
58 national
1. прил.1) общ. национальный, общенациональный, народный (относящийся к данной стране, народу в целом; в отличие от местного, регионального, международного)national law — национальное [внутригосударственное\] право
Syn:See:international, transnational, supranational, domestic, national accordance, national account, national accounts, national affairs, national administration 2), national advertising, national agreement, national assent, National Automated Accounting Research System, national bank 2), national bolshevism, national brand, national campaign, national central bank, National Change of Address, national character, national communism, national communist, National Competition Policy, national competitive bidding, national consent, national consumption, National Counterintelligence Executive, national currency, National Development Bond, National Disability Development Initiative, national distribution, national distributor, national economic accounting, national economics, National Exchange Market System, national firm, National Flood Insurance Program, national government, national harmony, national idea, national identity, national income, National Institutional Delivery System, National Insurance, national interest, national launch, national legitimacy, national market, national marketer, national marketing, national minimum wage, national nominating convention, national non-domestic rate, national numbering agency, national origins system, national origins quota system, national ownership 2), national patent, national patent law, national policy, national policy, national politics, national product, national promotion, National Public Accountant, national question, national reconciliation, national retailer, national sales force, national sales manager, national savings, National Secretary's Day, national security, national self-consciousness, national self-determination, national service, National Socialism, national sovereignty, national tax policy, national taxes, national trademark, national treatment, National Vocation Qualification, national wealth, national wholesaler, National Westminster Bank Ltd. v. Holesowen Presswork and Assemblies Ltd., National Association of Securities Dealers Rules of Fair Practice, National Bank Act, National Banking Act, National Exchange Market System Act, National Flood Insurance Act, National Health Service Reorganization Act 1973, National Housing Act, National Income and Product Accounts, National Labor Relations Act, National Minimum Wage Act 1998, National Trade Estimate Report, National Trade Estimate Report on Foreign Trade Barriers, National Advertising Benevolent Society, National Advertising Division, National Advertising Division of the Council of Better Business Bureaus, National Advertising Review Board, National Advertising Review Council, National Advisory Council on International Monetary and Financial Policies, National Aeronautics and Space Administration, National Agricultural Statistics Service, National Alliance for Insurance Education & Research, National Alliance for Insurance Education and Research, National Alliance Research Academy, National and Local Government Officers' Association, National Assembly, National Association for Variable Annuities, National Association of Accountants, National Association of Colleges and Employers, National Association of Corporation Schools, National Association of Corporation Training, National Association of Cost Accountants, National Association of Employment Managers, National Association of Export Companies, National Association of Federal Credit Unions, National Association of Health Underwriters, National Association of Independent Insurance Adjusters, National Association of Independent Insurers, National Association of Insurance and Financial Advisors, National Association of Insurance Brokers, National Association of Insurance Commissioners, National Association of Insurance Women, National Association of Investment Clubs, National Association of Investment Companies, National Association of Investors Corporation, National Association of Life Underwriters, National Association of Mutual Insurance Companies, National Association of Pension Funds, National Association of Personal Financial Advisors, National Association of Professional Insurance Agents, National Association of Professional Surplus Lines Offices, National Association of Public Insurance Adjusters, National Association of Purchasing Managers, National Association of Recording Merchandisers, National Association of Regulatory Utility Commissioners, National Association of Schoolmasters and Union of Women Teachers, National Association of Securities Dealers, National Association of Securities Dealers and Investment Managers, National Association of Securities Dealers Automated Quotation, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers2) общ. государственный (финансируемый и/или контролируемый государством; в отличие от частного)national library — государственная [национальная\] библиотека
See:national administration 1), national bank 1), national curriculum, national debt, national ownership 1), national property, national treasury, National Archives and Records Administration, National Cemetery Administration2. сущ.общ. подданный, гражданин (какого-л. государства)fellow nationals, one's own nationals — сограждане, соотечественники
See:specially designated national, Convention on the Settlement of Investment Disputes between States and Nationals of Other States, resident 2. 2)
* * *
1) национальный, относящийся к данному государству, народу; 2) внутренний, в отличие от международного. -
59 CSA
1) Общая лексика: capacity supply agreement2) Компьютерная техника: Communications Streaming Architecture, carrier servicing area3) Авиация: код-шеринговое соглашение (an interline agreement on jointly operated flights), code sharing agreement (an interline agreement on jointly operated flights), код-шеринг4) Морской термин: Canada Shipping Act, Канадский Закон о судоходстве5) Медицина: Central Sleep Apnea6) Американизм: Commuter Student Association, Confederate States Alliance7) Военный термин: Central Security Agency, Central Supplies Agency, Central Supplies Agency of NATO, Chief Scientific Adviser, Chief Scientist, Army, Chief of Staff, U.S. Army, Chief of Staff, US Army, Combat Support Associates, Communications Agency, Communications Satellite Act, Confederate States Army, Controlled Shooting Area, Corps Storage Area, Corps Support Activity, central supply agency, close support area, combat surveillance agency, combat system architecture, commercial service area, commercial service authorization, computer system analyst, conical scan antenna, contractor support area, cross-service agreement, customer supply assistance, Combat Support Agency (ies)8) Техника: Computing Service Association, Cryogenic Society of America, carry-save adder, chopper-stabilized amplifier, conditional sum adder, core special assembly, core structure accident9) Сельское хозяйство: Community Supported Agricultural, Community Supported Agriculture, Consumer Supported Agriculture10) Шутливое выражение: Can't Stand America11) Математика: Cross Sectional Area12) Британский английский: Child Support Agency13) Юридический термин: Child Sexual Abuse, Community Safety Agency, Controlled Substances Act, Crime Syndicate Of America, Оценка Химической Безопасности (Chemical Safety Assessment( Регламент REACH)), Consulting Services Agreement14) Фармакология: Crystalline Sodium Amoxicillin15) Грубое выражение: Customer Shit Accepter, Cute Sexy Angel16) Телекоммуникации: Call Service Area, Carrier Service Area, Carrier Serving Area17) Сокращение: Canadian Space Agency, Candidate Supplemental Application (in USPS employee application process), Chief Scientific Adviser, defence scientific staff (UK), Chief of Staff, Army, Common Support Aircraft (US Navy), Common Support Aircraft, Computer Sciences of Australia Pty Limited, Computer System Architects Ltd (UK), Corps Supply Area, Customer / Supplier Agreement (USPS, 2008), Communication Signal Analyser, Confederate States of America18) Университет: Cambodian Student Association, Center For Supercomputing Applications, Central Student Accounting, Chinese Student Association, Chinese Students Association19) Электроника: CIM systems architecture20) Вычислительная техника: China Software Alliance, Chip System Architecture, Client Service Agent, Communication Signal Analyzer, common system area, Communication Streaming Architecture (Intel, MCH, DNB)22) Иммунология: Clinical Skills Assessment, chicken serum albumin23) Канадский термин: Canadian Securities Administrators (Канадские комиссии по регулированию рынка ценных бумаг)24) Фирменный знак: Continental Security Agency25) Целлюлозно-бумажная промышленность: Civil, Structural, Architectural( архитектурно-строительные решения)26) СМИ: Cambridge Scientific Abstracts27) Деловая лексика: Common Sense Approach28) Бурение: обсадная колонна спущена до глубины (casing set at), Critical Speed Application29) Глоссарий компании Сахалин Энерджи: Канадская ассоциация стандартов (Canadian Standard Association), Civil, Structural, Architectural30) Сетевые технологии: API-интерфейс ведения календаря и планирования, Calendaring and Scheduling API, client/server architecture, архитектура клиент/сервер, контроллер безопасности сети с централизованным управлением, общая системная область защиты31) Полимеры: Canadian Standards Association32) Автоматика: common service area33) Пластмассы: Canadian Standards Associates34) Сахалин Р: Canadian Standard Association, Canadian standard association35) Научный термин: "Coordination and support actions" (Проекты типа "Coordination and support actions" направлены на координацию, согласование, налаживание связей и объединение научных проектов, программ, правил и норм программы FP7)36) Медицинская техника: charge sampling amplifier37) Химическое оружие: Chemical storage area, Chief of Staff of the Army, configuration status accounting38) Авиационная медицина: cross section area39) Макаров: cost of solar array40) Безопасность: Cisco Security Agent41) Расширение файла: InterComm ASCII Sheet File, Ultimate Ride Roller Coaster file, Calendaring and Scheduling API (IBM)42) Карачаганак: Condensate Sales Agreement (Договор купли-продажи газового конденсата, ДКПГК)43) Рыболовство: (Catch-Survey Analysis) модель популяционного анализа на основе синтеза учётных и промысловых индексов44) Электротехника: corrugated seamless aluminum (sheath)45) Должность: Certified Senior Advisor, Chief Software Architect, Community Standard Advisor, Customer Support Advisor, Customer Support Associate, Customized Services Administrator, Customized Services Administrators46) Правительство: Consolidated Statutes Annotated47) NYSE. Casting Society Of America -
60 CsA
1) Общая лексика: capacity supply agreement2) Компьютерная техника: Communications Streaming Architecture, carrier servicing area3) Авиация: код-шеринговое соглашение (an interline agreement on jointly operated flights), code sharing agreement (an interline agreement on jointly operated flights), код-шеринг4) Морской термин: Canada Shipping Act, Канадский Закон о судоходстве5) Медицина: Central Sleep Apnea6) Американизм: Commuter Student Association, Confederate States Alliance7) Военный термин: Central Security Agency, Central Supplies Agency, Central Supplies Agency of NATO, Chief Scientific Adviser, Chief Scientist, Army, Chief of Staff, U.S. Army, Chief of Staff, US Army, Combat Support Associates, Communications Agency, Communications Satellite Act, Confederate States Army, Controlled Shooting Area, Corps Storage Area, Corps Support Activity, central supply agency, close support area, combat surveillance agency, combat system architecture, commercial service area, commercial service authorization, computer system analyst, conical scan antenna, contractor support area, cross-service agreement, customer supply assistance, Combat Support Agency (ies)8) Техника: Computing Service Association, Cryogenic Society of America, carry-save adder, chopper-stabilized amplifier, conditional sum adder, core special assembly, core structure accident9) Сельское хозяйство: Community Supported Agricultural, Community Supported Agriculture, Consumer Supported Agriculture10) Шутливое выражение: Can't Stand America11) Математика: Cross Sectional Area12) Британский английский: Child Support Agency13) Юридический термин: Child Sexual Abuse, Community Safety Agency, Controlled Substances Act, Crime Syndicate Of America, Оценка Химической Безопасности (Chemical Safety Assessment( Регламент REACH)), Consulting Services Agreement14) Фармакология: Crystalline Sodium Amoxicillin15) Грубое выражение: Customer Shit Accepter, Cute Sexy Angel16) Телекоммуникации: Call Service Area, Carrier Service Area, Carrier Serving Area17) Сокращение: Canadian Space Agency, Candidate Supplemental Application (in USPS employee application process), Chief Scientific Adviser, defence scientific staff (UK), Chief of Staff, Army, Common Support Aircraft (US Navy), Common Support Aircraft, Computer Sciences of Australia Pty Limited, Computer System Architects Ltd (UK), Corps Supply Area, Customer / Supplier Agreement (USPS, 2008), Communication Signal Analyser, Confederate States of America18) Университет: Cambodian Student Association, Center For Supercomputing Applications, Central Student Accounting, Chinese Student Association, Chinese Students Association19) Электроника: CIM systems architecture20) Вычислительная техника: China Software Alliance, Chip System Architecture, Client Service Agent, Communication Signal Analyzer, common system area, Communication Streaming Architecture (Intel, MCH, DNB)22) Иммунология: Clinical Skills Assessment, chicken serum albumin23) Канадский термин: Canadian Securities Administrators (Канадские комиссии по регулированию рынка ценных бумаг)24) Фирменный знак: Continental Security Agency25) Целлюлозно-бумажная промышленность: Civil, Structural, Architectural( архитектурно-строительные решения)26) СМИ: Cambridge Scientific Abstracts27) Деловая лексика: Common Sense Approach28) Бурение: обсадная колонна спущена до глубины (casing set at), Critical Speed Application29) Глоссарий компании Сахалин Энерджи: Канадская ассоциация стандартов (Canadian Standard Association), Civil, Structural, Architectural30) Сетевые технологии: API-интерфейс ведения календаря и планирования, Calendaring and Scheduling API, client/server architecture, архитектура клиент/сервер, контроллер безопасности сети с централизованным управлением, общая системная область защиты31) Полимеры: Canadian Standards Association32) Автоматика: common service area33) Пластмассы: Canadian Standards Associates34) Сахалин Р: Canadian Standard Association, Canadian standard association35) Научный термин: "Coordination and support actions" (Проекты типа "Coordination and support actions" направлены на координацию, согласование, налаживание связей и объединение научных проектов, программ, правил и норм программы FP7)36) Медицинская техника: charge sampling amplifier37) Химическое оружие: Chemical storage area, Chief of Staff of the Army, configuration status accounting38) Авиационная медицина: cross section area39) Макаров: cost of solar array40) Безопасность: Cisco Security Agent41) Расширение файла: InterComm ASCII Sheet File, Ultimate Ride Roller Coaster file, Calendaring and Scheduling API (IBM)42) Карачаганак: Condensate Sales Agreement (Договор купли-продажи газового конденсата, ДКПГК)43) Рыболовство: (Catch-Survey Analysis) модель популяционного анализа на основе синтеза учётных и промысловых индексов44) Электротехника: corrugated seamless aluminum (sheath)45) Должность: Certified Senior Advisor, Chief Software Architect, Community Standard Advisor, Customer Support Advisor, Customer Support Associate, Customized Services Administrator, Customized Services Administrators46) Правительство: Consolidated Statutes Annotated47) NYSE. Casting Society Of America
См. также в других словарях:
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
cost accounting — A branch of accounting that provides information to help the management of a firm evaluate production costs and efficiency. Bloomberg Financial Dictionary * * * cost accounting cost accounting ➔ accounting * * * cost accounting UK US noun [U] ►… … Financial and business terms
accounting system — ➔ system * * * accounting system UK US noun ACCOUNTING ► [C] a particular way in which a company or organization records and reports its financial information: »Your accounting system needs to be designed to track costs and monitor all company… … Financial and business terms
cost accounting — n. Accounting 1. a system for recording, analyzing, and allocating production and distribution costs 2. the keeping of such records cost accountant n … English World dictionary
cost accounting — cost′ account ing n. bus an accounting system that analyzes the cost of items involved in production • Etymology: 1910–15 cost′ account ant, n … From formal English to slang
cost accounting — cost accountant. an accounting system indicating the cost of items involved in production. Also called, esp. Brit., costing. [1910 15] * * * … Universalium
cost accounting — noun keeping account of the costs of items in production • Hypernyms: ↑accountancy, ↑accounting • Hyponyms: ↑costing * * * noun [noncount] business : a system of recording and studying how much money a company spends * * * ˈcost accounting f46 [ … Useful english dictionary
Vehicle Management Accounting System — (VMAS) A cost accounting system that provides information on operating costs per vehicle, per mile, and per hour … Glossary of postal terms
Система учета затрат (COST ACCOUNTING SYSTEM) — Система управления, обеспечивающая сбор, учет, анализ, управление и распределение затрат по объектам учета затрат … Словарь терминов по управленческому учету
Full cost accounting — (FCA) generally refers to the process of collecting and presenting information (costs as well as advantages) for each proposed alternative when a decision is necessary. A synonym, true cost accounting (TCA) is also often used. Experts consider… … Wikipedia
historical-cost accounting — A system of accounting based on the principle that assets should be valued at historical cost It is relaxed to some extent by such practices as the valuation of stock at the lower of cost and net realizable value and, in the UK, revaluation of… … Big dictionary of business and management