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1 independent means
Деловая лексика: собственные средства -
2 independent means
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3 a man of independent means
Макаров: рантьеУниверсальный англо-русский словарь > a man of independent means
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4 be of independent means
Универсальный англо-русский словарь > be of independent means
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5 man of independent means
Макаров: рантьеУниверсальный англо-русский словарь > man of independent means
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6 person of independent means
1) Экономика: лицо, живущее на собственные средства2) Банковское дело: рантье, собственник денежного капитала3) Деловая лексика: материально независимый человекУниверсальный англо-русский словарь > person of independent means
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7 person of independent means
лицо, живущее на собственные средстваАнгло-русский юридический словарь > person of independent means
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8 person of independent means
Англо-русский экономический словарь > person of independent means
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9 person of independent means
лицо, живущее на собственные средстваАнгло-русский словарь по экономике и финансам > person of independent means
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10 independent
1. [͵ındıʹpendənt] n1. 1) человек, независимый во взглядах, поведении и т. п.2) полит. член парламента или кандидат, не принадлежащий ни к какой партии2. (Independent) церк. конгрегационалист, сторонник конгрегационализма2. [͵ındıʹpendənt] a1. (of) независимый, самостоятельныйindependent state [country] - независимое государство [-ая страна]
he went camping so as to be independent of hotels - он решил жить в палатке, чтобы не быть связанным с гостиницами
the church independent of the state - церковь, отделённая от государства
to be of independent means - иметь самостоятельный доход, достаточный для существования
2. имеющий самостоятельный доход; обладающий независимым состоянием; обеспеченныйindependent young woman - амер. молодая особа с независимым состоянием
3. непредубеждённыйto take an independent stand - занять /иметь/ свою /независимую/ позицию
4. тех. изолированный; свободностоящий; незакреплённый5. мат. независимый6. грам. главный -
11 means
ample means достаточные средства coercive means средства принуждения forcible means сильные средства improper means негодные средства independent means собственные средства means богатство means денежные средства means метод means приспособление means способ means средства means средство, способ, способы means средство means устройство means of control средства контроля means of enforcement средства принуждения means of production средства производства means of proof средства доказательства means of settlement средства расчетов means of support средства к существованию means of transportation средства передвижения means of transportation транспортные средства means toward this ends средство достижения цели of limited means с ограниченными средствами of small means с небольшими средствами own means собственные средства private means личные средства private: means industry частный сектор промышленности; private life частная жизнь; private means личное состояние procedural means процедурные средства surplus means резервные средства without means без средств -
12 independent
1) незави́симыйindependent of one's parents — незави́симый от роди́телей
2) person of independent means состоя́тельный челове́к -
13 means
сущ.
1) мн. тж. как ед. средство;
способ, метод, методика;
возможность effective means ≈ эффективный способ fair means ≈ справедливый способ foul means ≈ грязный способ means to an end ≈ средства достижения цели the means and instruments of production ≈ орудия и средства производства The end does not justify the means. ≈ Цель не оправдывает средства. means of circulation means of communication means of employment means of payment by all means by any means by no means by means of Syn: method, device, mode, manner, modus, resource, technique, wise
2) мн. состояние, средства a man of means ≈ человек со средствами, состоятельный человек means of subsistence ≈ средства к существованию means test ≈ проверка нуждаемости Syn: estate, goods, wealth, property
3) коллект. материальные ценности, богатства;
сокровища
4) изобилие means of hair ≈ пышные волосы means of experience ≈ богатейший опыт Syn: abundance, plenty
5) уст. благосостояние употр. с гл. в ед. и мн. числе: средство, способ - * of communication средство связи /сообщения/ - * of identification средства опознавания;
средства установления личности - * of production (экономика) средства производства - * of protection средства защиты - * of transportation средства передвижения;
транспортные средства - the quickest * of the travel is by the plane путешествовать быстрее всего самолетом - * of war боевые средства;
средства и способы ведения войны - * to an end средство к достижению цели - does the end always justify the *? всегда ли цель оправдывает средства? - ways and * пути и способы;
(парламентское) бюджетные предложения - to find (a) * to do smth. найти способ что-л. сделать - we shall find * of persuading him мы найдем способ убедить его - by * of при помощи, посредством - thoughts are expressed by * of words мысли выражают при помощи слов /словами/ - by all (manner of) * любыми средствами, любым способом;
любой ценой, во что бы то ни стало;
обязательно;
конечно, пожалуйста - you must do it by all * ты должен это сделать во что бы то ни стало - may I come in? - By all *! можно войти? - Конечно! /пожалуйста!/ - by no (manner of) * никоим образом;
ни в коем случае;
совсем не(т), отнюдь не(т) ;
нисколько - he is by no * to see you here он ни в коем случае не должен вас здесь увидеть - it is by no * easy это совсем /отнюдь/ нелегко - by any * каким бы то ни было способом - he is not by any * a wicked man он совсем не злой человек - by some * (or other) каким-л. способом;
тем или иным способом - by fair * честным способом /путем/, честными средствами - by fair * or foul любыми средствами употр. с гл. во мн. ч.: средства, состояние - private * личное состояние - her * are too small for this у нее на это не хватит средств - he has ample * at his disposal в его распоряжении большие средства - * of living /of subsistence/ средства к существованию - to be without * быть без средств ample ~ достаточные средства coercive ~ средства принуждения forcible ~ сильные средства improper ~ негодные средства independent ~ собственные средства means богатство ~ денежные средства ~ метод ~ приспособление ~ способ ~ средства ~ средство, способ, способы ~ средство ~ устройство ~ of control средства контроля ~ of enforcement средства принуждения ~ of production средства производства ~ of proof средства доказательства ~ of settlement средства расчетов ~ of support средства к существованию ~ of transportation средства передвижения ~ of transportation транспортные средства ~ toward this ends средство достижения цели of limited ~ с ограниченными средствами of small ~ с небольшими средствами own ~ собственные средства private ~ личные средства private: ~ industry частный сектор промышленности;
private life частная жизнь;
private means личное состояние procedural ~ процедурные средства surplus ~ резервные средства without ~ без средств -
14 computer-independent language
descriptive language — дексриптивный язык; описательный язык
English-Russian big polytechnic dictionary > computer-independent language
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15 person
ˈpə:sn сущ.
1) а) человек;
личность, особа;
субъект not a single person ≈ ни единой живой души, никого missing person ≈ лицо, пропавшее без вести real person ≈ фактическое лицо б) человеческое существо, человек разумный (в отличие от животных) He does not have a right to be called a person. ≈ У нет права называться человеком.
2) внешность, облик a man of exquisite person ≈ человек выдающейся внешности Syn: appearance
3) а) действующее лицо;
персонаж б) важная особа, примечательная личность ∙ Syn: personage
4) грам. лицо the first person ≈ первое лицо the second person ≈ второе лицо the third person ≈ третье лицо
5) юр. юридическое лицо (тж. juridical person)
6) зоол. особь человек;
личность;
особа;
субъект - who is that *? кто этот человек? - a very important * важная персона /личность/ - I noticed that two or three *s were there я заметил, что там было два-три человека - he was a pleasant * он был приятным человеком - a pale thin * of a man худой, бледный человек - in one's (own) * лично, собственной персоной - not a single * никого, ни души - without exception of *s невзирая на лица - a * does not like to be treated like that никто не любит, чтобы с ним так обращались - what is a * to do? что человеку делать? - displaced * перемещенное лицо - offences against the * (юридическое) преступления против личности - the said *s упомянутые лица - some * or *s unknown неизвестное лицо или лица внешность;
облик - a young woman of an agreeable * молодая женщина приятной наружности - he has a fine * он хорош собой - to have a commanding * иметь внушительный вид - he was attracted not by her * but by her mind его привлекла в ней не внешность, а ум действующее лицо, персонаж - in the * of в роли - she was wonderful in the * of Ophelia она была великолепна в роли Офелии (юридическое) физическое лицо (тж. natural *) ;
юридическое лицо (тж. legal *, artificial *) - public juridical *s публичные юридические лица - composite international *s сложные международные лица - * of law субъект права - stateless * лицо без гражданства (грамматика) лицо - the second * plural второе лицо множественного числа (зоология) самостоятельная особь, самостоятельный зооид( в колонии) (религия) лицо (божества) ;
ипостась accompanying ~ сопровождающее лицо (например, сопровождает инвалида, нуждающегося в постоянной помощи) accused ~ обвиняемый approved ~ утвержденное лицо artificial ~ юридическое лицо assisted ~ лицо, получающее консультацию адвоката authorized ~ лицо, наделенное правами authorized ~ уполномоченное лицо competent ~ компетентное лицо convicted ~ лицо, признанное виновным convicted ~ осужденный disabled ~ инвалид disabled ~ недееспособное лицо disabled ~ нетрудоспособное лицо disabled ~ нетрудоспособный emergency telephone for an old or disabled ~ телефон службы скорой помощи для пожилых людей и инвалидов employed ~ лицо, работающее по найму fictitious ~ фиктивное лицо field service ~ лицо, обслуживающее изделие на месте продажи handicapped ~ рын.тр. лицо с умственными недостатками handicapped ~ лицо с физическими недостатками person внешность, облик;
he has a fine person он красив ~ человек;
личность, особа;
субъект;
in (one's own) person лично, собственной персоной;
not a single person ни единой живой души, никого incapacitated ~ лицо с ограниченной дееспособностью incapacitated ~ лицо с ограниченной правоспособностью incapacitated ~ нетрудоспособный, потерявший трудоспособность insured ~ застрахованный juridical ~ юридическое лицо juristic ~ юридическое лицо key ~ лицо, занимающее ведущий пост, играющее важнейшую роль( в политике, промышленности) law ~ юридическое лицо law-defying ~ нарушитель закона law-defying ~ правонарушитель lay ~ непрофессионал layout ~ верстальщик legal ~ юридическое лицо mentally disordered ~ лицо с психическими отклонениями missing ~ лицо, пропавшее без вести natural ~ физическое лицо ~ человек;
личность, особа;
субъект;
in (one's own) person лично, собственной персоной;
not a single person ни единой живой души, никого offence against ~ преступление против личности partially disabled ~ частично нетрудоспособное лицо person внешность, облик;
he has a fine person он красив ~ действующее лицо;
персонаж ~ лицо ~ грам. лицо ~ личность ~ зоол. особь ~ субъект ~ физическое лицо ~ человек;
личность, особа;
субъект;
in (one's own) person лично, собственной персоной;
not a single person ни единой живой души, никого ~ человек ~ юридическое лицо ~ for whose honour bill is paid or accepted лицо, для которого оплачен или акцептован вексель ~ in arrears должник ~ in charge ответственное лицо ~ in full-time employment работник, занятый полный рабочий день ~ in question лицо, о котором идет речь question!: the person (the matter) in ~ лицо (вопрос), о котором идет речь;
to put the question ставить на голосование ~ in receipt of benefits лицо, получающее социальное пособие ~ of good repute человек с хорошей репутацией ~ of independent means материально независимый человек physical ~ физическое лицо physically handicapped ~ человек с физическими недостатками previously convicted ~ лицо, имеющее судимость private ~ частное лицо prudent ~ благоразумный человек qualified ~ квалифицированный работник retired ~ пенсионер salaried ~ работник на твердом окладе self-employed ~ лицо, работающее не по найму self-employed ~ лицо, обслуживающее собственное предприятие self-employed ~ лицо, занимающееся собственным бизнесом seriously disabled ~ человек с серьезным физическим дефектом service ~ вчт. техник stateless ~ лицо без гражданства suspicious-looking ~ человек, вызывающий подозрение taxable ~ лицо, облагаемое налогом thrifty ~ бережливый человек unauthorized ~ лицо, не обладающее полномочиями undesirable ~ нежелательное лицо well-to-do ~ состоятельный человек young ~ молодой человек young ~ юноша -
16 person
человек, лицо -
17 person
[ˈpə:sn]accompanying person сопровождающее лицо (например, сопровождает инвалида, нуждающегося в постоянной помощи) accused person обвиняемый approved person утвержденное лицо artificial person юридическое лицо assisted person лицо, получающее консультацию адвоката authorized person лицо, наделенное правами authorized person уполномоченное лицо competent person компетентное лицо convicted person лицо, признанное виновным convicted person осужденный disabled person инвалид disabled person недееспособное лицо disabled person нетрудоспособное лицо disabled person нетрудоспособный emergency telephone for an old or disabled person телефон службы скорой помощи для пожилых людей и инвалидов employed person лицо, работающее по найму fictitious person фиктивное лицо field service person лицо, обслуживающее изделие на месте продажи handicapped person рын.тр. лицо с умственными недостатками handicapped person лицо с физическими недостатками person внешность, облик; he has a fine person он красив person человек; личность, особа; субъект; in (one's own) person лично, собственной персоной; not a single person ни единой живой души, никого incapacitated person лицо с ограниченной дееспособностью incapacitated person лицо с ограниченной правоспособностью incapacitated person нетрудоспособный, потерявший трудоспособность insured person застрахованный juridical person юридическое лицо juristic person юридическое лицо key person лицо, занимающее ведущий пост, играющее важнейшую роль (в политике, промышленности) law person юридическое лицо law-defying person нарушитель закона law-defying person правонарушитель lay person непрофессионал layout person верстальщик legal person юридическое лицо mentally disordered person лицо с психическими отклонениями missing person лицо, пропавшее без вести natural person физическое лицо person человек; личность, особа; субъект; in (one's own) person лично, собственной персоной; not a single person ни единой живой души, никого offence against person преступление против личности partially disabled person частично нетрудоспособное лицо person внешность, облик; he has a fine person он красив person действующее лицо; персонаж person лицо person грам. лицо person личность person зоол. особь person субъект person физическое лицо person человек; личность, особа; субъект; in (one's own) person лично, собственной персоной; not a single person ни единой живой души, никого person человек person юридическое лицо person for whose honour bill is paid or accepted лицо, для которого оплачен или акцептован вексель person in arrears должник person in charge ответственное лицо person in full-time employment работник, занятый полный рабочий день person in question лицо, о котором идет речь question!: the person (the matter) in person лицо (вопрос), о котором идет речь; to put the question ставить на голосование person in receipt of benefits лицо, получающее социальное пособие person of good repute человек с хорошей репутацией person of independent means материально независимый человек physical person физическое лицо physically handicapped person человек с физическими недостатками previously convicted person лицо, имеющее судимость private person частное лицо prudent person благоразумный человек qualified person квалифицированный работник retired person пенсионер salaried person работник на твердом окладе self-employed person лицо, работающее не по найму self-employed person лицо, обслуживающее собственное предприятие self-employed person лицо, занимающееся собственным бизнесом seriously disabled person человек с серьезным физическим дефектом service person вчт. техник stateless person лицо без гражданства suspicious-looking person человек, вызывающий подозрение taxable person лицо, облагаемое налогом thrifty person бережливый человек unauthorized person лицо, не обладающее полномочиями undesirable person нежелательное лицо well-to-do person состоятельный человек young person молодой человек young person юноша -
18 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.———————————————————————————————————————— -
19 test
1) замер2) испытание; испытания || испытывать; исследовать3) стат. критерий4) обнаружение; определение5) опробывание6) опыт; эксперимент7) признак8) проба || пробовать9) проверка || проверять10) тест || тестовый11) пробный•test for uniformity — мат. критерий равномерности
test for trend — мат. проверка на тренд
test for singularity — мат. критерий особенности
test for regression — мат. проверка на наличие регрессии
test for randomness — мат. критерий случайности
test for primality — мат. признак простоты (числа)
test for optimality — мат. критерий оптимальности
test for nonadditivity — мат. признак неаддитивности
test for minimum — мат. проверка на минимум
test for interaction — мат. критерий взаимодействия
test for exponentiality — мат. критерий экспоненциальности
test for ergodicity — мат. критерий эргодичности
test for divisibility — мат. признак делимости
test for definiteness — мат. критерий определённости
test for convergence — мат. критерий сходимости
test for concordance — мат. критерий согласия
test for casualty — мат. критерий обусловленности
- asymptotically efficient test - asymptotically minimax test - asymptotically most powerful rank test - asymptotically optimum test - asymptotically robust test - asymptotically unbiased test - double-tailed testto make test — стат. строить критерий (напр., для проверки значимости отклонений)
- fat test- general test for homogeneity- jet test- locally unbiased test - multiple comparison test - multiple ranking test - normal scores test - one-tailed test - probability ratio test - process normality test - single-tailed test - statistically valid test - test for goodness of fit - test for homogeneity of means - test for homogeneity of variances - test for nonsphericalness of disturbances - test for significant changes - test for uniform convergence - test hypothesis with experiment - uniformly asymptotically efficient test - uniformly best test - uniformly consistent test -
20 accountant's opinion
ауд. = auditor's opinion
* * *
= auditor's opinion.* * ** * *заключение аудитора; аудиторское заключение. заключение внешнего аудитора; заключение независимого аудитора . If a independent certified public accountant is requested to audit a company's books, he will issue a opinion as to the condition of the financial statements. There are several degrees of opinion from clean to adverse. A clean opinion doesn't mean that every number is correct, only that the financials fairly represent the position of the company. An adverse opinion means the financials don't represent the position of the company. A disclaimer means the auditor can't (for any number of reasons) express an opinion on the statements. Словарь экономических терминов .
- 1
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См. также в других словарях:
independent means — ➔ means * * * independent means UK US noun [plural] ► income that you have from investments, etc. rather than from a job: »He was a man of independent means … Financial and business terms
independent means — the ability to finance oneself without assistance from the state. A set of financial criteria that, if satisfied by a non British citizen, will normally result in that person being admitted to the UK for an initial period of four years with a… … Law dictionary
independent means — noun plural income that is not earned by working … Usage of the words and phrases in modern English
independent means — UK US noun [plural] income that is not earned by working Thesaurus: unspecified amounts of moneyhyponym large amounts of moneysynonym … Useful english dictionary
independent means — noun Income from ones own assets resulting in no need for employment. She is a woman of independent means … Wiktionary
independent means — /ɪndəˌpɛndənt ˈminz/ (say induh.penduhnt meenz) noun an income which does not depend on a salary or the like. Also, private means …
independent means — UK / US noun [plural] income that is not earned by working … English dictionary
means — [miːnz] noun [plural] the money and resources that a person or organization has available: means to do something • Large corporations have the means to pay large fines without suffering hardship. • The group has limited means. • young families… … Financial and business terms
means — noun 1 method of doing sth ADJECTIVE ▪ appropriate, convenient, effective, efficient, reliable, useful ▪ an effective means of mass communication ▪ … Collocations dictionary
independent — in|de|pen|dent W2 [ˌındıˈpendənt] adj ▬▬▬▬▬▬▬ 1¦(not owned/controlled by something)¦ 2¦(fair)¦ 3¦(country)¦ 4¦(person)¦ 5 independent study/learning 6 woman/man etc of independent means 7¦(separate)¦ 8¦(politician)¦ ▬▬▬▬▬▬▬ 1.) … Dictionary of contemporary English
independent — adjective 1 COUNTRY/ORGANISATION (no comparative) not governed or controlled by another country or organization: India became independent in 1947. | The independent role of the Police Commission must never be compromised. | independent… … Longman dictionary of contemporary English