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1 statutory tax rate
гос. фин. номинальная [установленная\] ставка налога (ставка налога, прописанная в законодательных актах, в отличие от эффективной налоговой ставки)Syn:Ant:See:
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налоговая ставка по закону: налоговая ставка для разных типов доходов (напр., для обычных доходов или прироста капиталов). -
2 statutory tax rate
1) Общая лексика: действующая налоговая ставка2) Налоги: официальная налоговая ставка -
3 statutory tax rate
English-russian dctionary of contemporary Economics > statutory tax rate
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4 statutory withholding rate
Налоги: (tax) официальная ставка налога у источникаУниверсальный англо-русский словарь > statutory withholding rate
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5 tax rate
гос. фин. ставка налога [налогообложения\], налоговая ставка (величина налога на единицу обложения; напр., процент дохода, который должен быть уплачен в виде налогов государству, либо процент, который должен быть уплачен в виде налога при получении наследства, либо фиксированная сумма, которая должна быть уплачена с единицы импортируемого товара и т. п.)Syn:See:ad valorem rate, specific rate, effective tax rate, marginal tax rate, statutory tax rate, tax base, tax rate schedule, tax bracket, business rate, confiscatory taxation, graduated rate structure
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налоговая ставка: процент дохода, который должен быть уплачен в виде налогов государству при достижении определенного уровня доходов.* * *налоговая ставка; норма налогового обложения; норма налогообложения. . Словарь экономических терминов . -
6 statutory withholding (tax) rate
Налоги: официальная ставка налога у источникаУниверсальный англо-русский словарь > statutory withholding (tax) rate
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7 nominal tax rate
гос. фин. = statutory tax rate -
8 rate
1. n1) норма; размер2) ставка, тариф; такса; расценка3) курс (валюты, ценных бумаг); цена4) скорость, темп5) процент, доля; коэффициент6) разряд, сорт7) местный налог; коммунальный налог
- accident rate
- accident frequency rate
- accounting rate
- accumulated earnings tax rate
- accumulated profits tax rate
- actuarial rate
- administered rate
- ad valorem
- advertising rate
- advertisement rate
- agreed rate
- air freight rates
- all-commodity rate
- all-in rate
- amortization rate
- annual rate
- annual average growth rate
- annual interest rate
- annualized rate of growth
- annual percentage rate
- annual production rate
- anticipated rate of expenditures
- any-quantity rate
- applicable rate
- area rate
- average rate
- average rate of return
- average annual rate
- average growth rate
- average tax rate
- average weighted rate
- backwardation rate
- baggage rate
- bank rate
- bank discount rate
- bank's repurchase rate
- base rate
- base lending rate
- basic rate
- rate rate of charge
- basing rate
- basis rate
- benchmark rate
- benchmark overnight bank lending rate
- berth rate
- bill rate
- birth rate
- blanket rate
- blended rate
- bond rate
- bonus rates
- borrowing rate
- bridge rate
- broken cross rates
- broker loan rate
- bulk cargo rate
- burden rate
- buyer's rate
- buying rate
- cable rates
- call rate
- call loan rate
- call money rate
- capacity rate
- capital gain rate
- capitalization rate
- carload rate
- carrier rate
- carrying over rate
- cash rate
- ceiling rate
- central rate
- cheque rate
- check rate
- class rate
- clearing rate
- closing rate
- collection rate
- column rate
- combination rate
- combination freight rate
- combination through rate
- combined rate
- commercial bank lending rates
- commission rate
- commitment rate
- commodity rate
- common freight rate
- compensation rate
- compound growth rate
- composite rate
- concessionary interest rate
- conference rate
- consumption rate
- container rate
- contango rate
- conventional rate
- conventional rate of interest
- conversion rate
- cost rate
- coupon rate
- credit rates
- cross rate
- cross-over discount rate
- crude rate
- curb rate
- currency rate
- current rate
- current rate of exchange
- customs rate
- cutback rate
- daily rate
- daily wage rate
- day rate
- death rate
- deck cargo rate
- default rate
- demand rate
- demurrage rate
- departmental overhead rate
- deposit rate
- deposit interest rate
- depreciation rate
- discharging rates
- discount rate
- dispatch rate
- distress rate
- dividend rate
- double exchange rate
- downtime rate
- drawdown rate
- drawing rate
- dual rate
- duty rate
- earned rate
- earning rate
- economic expansion rate
- economic growth rate
- effective rate
- effective rate of return
- effective annual rate
- effective exchange rate
- effective tax rate
- employment rate
- enrollment rate
- equalizing discount rate
- equilibrium exchange rate
- equilibrium growth rate
- estimated rate
- euro-dollar exchange rate
- evaluated wage rate
- exchange rate
- exchange rate to the dollar
- existing rates
- exorbitant rate
- exorbitant interest rate
- expansion rate
- expenditure rate
- export rate
- express rate
- extraction rate
- face interest rate
- failure rate
- fair rate of exchange
- favourable rate
- final rate
- financial internal rate of return
- fine rate
- first rate
- fixed rate
- fixed rate of exchange
- fixed rate of royalty
- fixed interest rate
- flat rate
- flexible exchange rate
- floating rate
- floating exchange rate
- floating interest rate
- floating prime rate
- floor rate of exchange
- fluctuant rate
- fluctuating rate
- forced rate of exchange
- foreign rate
- foreign exchange rate
- forward rate
- forward exchange rate
- free rate
- free exchange rate
- freight rate
- future rate
- general rates
- general rate of profit
- general cargo rates
- going rate
- going market rate
- going wage rates
- goods rate
- graduated rate
- group rate
- growth rate
- guaranteed wage rate
- handling rate
- high rate
- high rate of exchange
- high rate of productivity
- higher rate
- hiring rate
- hotel rates
- hourly rate
- hourly wage rate
- hurdle rate
- illness frequency rate
- import rate
- incidence rate
- income tariff rates
- increment rate
- individual tax rate
- inflation rate
- info rate
- inland rate
- insurance rate
- insurance premium rate
- interbank rate
- interbank overnight rate
- interest rate
- interest rate on loan capital
- internal rate of return
- job rates
- jobless rate
- key rates
- labour rates
- leading rate
- legal rate of interest
- lending rate
- less-than-carload rate
- liner rates
- liner freight rates
- loading rates
- loan rate
- loan-recovery rate
- local rate
- Lombard rate
- London Interbank Offered Rate
- London money rate
- long rate
- low rate
- lower rate
- margin rate
- marginal rate
- marginal tax rate
- marine rate
- marine transport rate
- market rate
- market rate of interest
- maximum rate
- maximum individual tax rate
- mean rate of exchange
- mean annual rate
- measured day rate
- members rate
- merchant discount rate
- minimum rate
- mixed cargo rate
- minimum lending rate
- minimum tax rate
- mobilization rate
- moderate rate
- monetary exchange rate
- money rate of interest
- money market rate
- monthly rate
- monthly rate of remuneration
- mortgage rate
- mortgage interest rate
- multiple rate
- multiple exchange rate
- municipal rates
- national rate of interest
- natural rate of growth
- natural rate of interest
- negative interest rate
- net rate
- New York interbank offered rate
- nominal interest rate
- nonconference rate
- nonresponse rate
- obsolescence rate
- occupational mortality rate
- offered rate
- official rate
- official rate of discount
- official exchange rate
- one-time rate
- opening rate
- open-market rates
- operating rate
- operation rate
- option rate
- ordinary rate
- output rate
- outstripping growth rate
- overdraft rate
- overhead rate
- overnight rate
- overtime rate
- paper rate
- parallel rate
- parcel rate
- par exchange rate
- parity rate
- par price rate
- part-load rate
- passenger rate
- pay rates
- pegged rate
- pegged exchange rate
- penalty rate
- penalty interest rate
- percentage rate of tax
- per diem rates
- personal income tax rate
- piece rate
- piecework rate
- port rates
- postal rate
- posted rate
- power rate
- preferential rate
- preferential railroad rate
- preferential railway rate
- present rate
- prevailing rate
- prime rate
- priority rates
- private rate of discount
- private market rates
- production rate
- profit rate
- profitability rate
- profitable exchange rate
- progressive rate
- proportional rate
- provisional rate
- purchase rates
- purchasing rate of exchange
- quasi-market rate
- rail rates
- railroad rates
- railway rates
- real economic growth rate
- real effective exchange rate
- real exchange rate
- real interest rate
- reciprocal rate
- redemption rate
- rediscount rate
- reduced rate
- reduced tax rate
- reduced withholding tax rate
- reference rate
- refinancing rate
- reject frequency rate
- remuneration rate
- renewal rate
- rental rate
- repo rate
- response rate
- retention rate
- retirement rate of discount
- royalty rate
- ruling rate
- sampling rate
- saving rate
- scrap frequency rate
- seasonal rates
- second rate
- sellers' rate
- selling rate
- settlement rate
- shipping rate
- short rate
- short-term interest rate
- sight rate
- single consignment rate
- soft lending rate
- space rate
- special rate
- specified rate
- spot rate
- stable exchange rate
- standard rate
- standard fixed overhead rates
- standard variable overhead rates
- standard wage rate
- statutory tax rate
- steady exchange rate
- step-down interest rate
- stevedoring rates
- stock depletion rate
- straight-line rate
- subsidized rate
- survival rate
- swap rate
- tariff rate
- tax rate
- taxation rate
- tax withholding rate
- telegraphic transfer rate
- temporary rate
- third rate
- through rate
- through freight rate
- time rate
- time wage rate
- today's rate
- top rate
- total rate
- trading rate
- traffic rate
- tramp freight rate
- transit rate
- transportation rate
- treasury bill rate
- turnover rate
- two-tier rate of exchange
- unacceptable rate
- unemployment rate
- uniform rates
- uniform business rate
- unofficial rate
- unprecedented rate
- utilization rate
- variable rate
- variable interest rate
- variable repo rate
- volume rate
- wage rate
- wage rate per hour
- wastage rate
- wear rate
- wear-out rate
- wholesale rate
- worker's rate
- year-end exchange rate
- zero interest rate
- zone rate
- rate for advances against collateral
- rate for advances on securities
- rate for cable transfers
- rate for a cheque
- rates for credits
- rates for currency allocations
- rate for loans
- rate for loans on collateral
- rate for mail transfers
- rate for telegraphic transfers
- rate in the outside market
- rate of accumulation
- rates of allocation into the fund
- rate of allowance
- rate of assessment
- rate of balanced growth
- rates of cargo operations
- rate of change
- rate of charge
- rate of commission
- rate of compensation
- rate of competitiveness
- rate of conversion
- rate of corporate taxation
- rate of cover
- rate of currency
- rates of currency allocation
- rate of the day
- rate of demurrage
- rate of dependency
- rate of depletion
- rate of deposit turnover
- rate of depreciation
- rate of development
- rate of discharge
- rate of discharging
- rate of discount
- rate of dispatch
- rate of duty
- rate of exchange
- rate of expenditures
- rate of expenses
- rate of foreign exchange
- rate of freight
- rate of full value
- rate of growth
- rate of increase
- rate of increment
- rate of inflation
- rate of input
- rate of insurance
- rate of interest
- rate of interest on advance
- rate of interest on deposits
- rate of investment
- rate of issue
- rates of loading
- rates of loading and discharging
- rate of natural increase
- rates of natural loss
- rate of option
- rate of pay
- rate of premium
- rate of price inflation
- rates of a price-list
- rate of production
- rate of profit
- rate of profitability
- rate of reduction
- rate of remuneration
- rate of return
- rate of return on capital
- rate of return on the capital employed
- rate of return on net worth
- rate of royalty
- rate of securities
- rate of stevedoring operations
- rates of storage
- rate of subscription
- rate of surplus value
- rate of taxation
- rate of turnover
- rate of unloading
- rate of use
- rate of wages
- rate of work
- rates on credit
- rate on the day of payment
- rate on the exchange
- rate per hour
- rate per kilometre
- at the rate of
- at the exchange rate ruling at the transaction date
- at a growing rate
- at a high rate
- at a low rate
- at present rates
- below the rate
- accelerate the rate
- advance the rate of discount
- align tax rates
- apply tariff rates
- boost interest rates
- boost long-term interest rates
- boost short-term interest rates
- charge an interest rate
- cut rates
- cut interest rates by a quarter point
- determine a rate
- establish a rate
- fix a rate
- grant special rates
- increase rates
- maintain high interest rates
- levy rates
- liberalize interest rates
- liberalize lending rates
- lower the rate of return
- mark down the rate of discount
- mark up the rate of discount
- prescribe rates
- quote a rate
- raise a rate
- reduce a rate
- reduce turnover rates of staff
- revise rates
- set rates
- slash interest rates
- step up the rate of growth
- suspend a currency's fixed rate
- upvalue the current rate of banknotes
- slow down the rate2. v1) оценивать, определять стоимость, устанавливать цену
- rate local and offshore funds -
9 system
система; комплекс• -
10 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.———————————————————————————————————————— -
11 regime
n
- accounting and auditing regime
- customs regime
- economy regime
- favourable tax regime
- fixed exchange rate regime
- onerous tax regime
- preferential tax regime
- special tax regime
- spendthrift regime
- statutory regime
- tax regime
- unstable regimeEnglish-russian dctionary of contemporary Economics > regime
-
12 pay
̈ɪpeɪ I
1. сущ.
1) оплата, выплата, плата, уплата( for) to draw, receive pay ≈ получать плату back pay ≈ денежная поддержка, кредит equal pay ≈ равная плата equal pay for equal work ≈ равная плата за одинаковый объем работы incentive pay mustering-out pay overtime pay retroactive pay severance pay sick pay strike pay Syn: remuneration, payment
2) а) жалованье, заработная плата б) воен. денежное содержание, денежное довольствие takehome pay ≈ разг. зарплата, получаемая рабочим на руки (после вычетов) call pay ≈ гарантированный минимум зарплаты (при вынужденном простое) Syn: salary, wages, hire, salary, stipend
3) уст., редк. возмездие, расплата Syn: retaliation, punishment, recompense
1.
4) плательщик( с точки зрения его платежеспособности) good pay ≈ человек, вовремя выплачивающий долг slow pay ≈ человек, нерегулярно выплачивающий долг
5) геол. а) рентабельное, промышленное, выгодное для разработки месторождение б) нефтеносный слой почвы
2. прил.
1) платный, требующий оплаты pay hospital ≈ платная больница pay telephone ≈ таксофон, платный телефон The company has set up joint-venture pay-TV channels in Belgium, Spain, and Germany. ≈ Компания ввела платные телевизионные каналы в Бельгии, Испании и Германии. pay television
2) а) рентабельный, имеющий промышленное значение;
перспективный pay ore ≈ промышленная руда б) обладающий ценностью, ценный
3. гл.
1) а) платить( за что-л.) (for) б) нанимать за деньги( кого-л. для совершения какого-л. действия) You can't pay me to do that. ≈ Нет, ты не можешь нанять меня для этого дела. Syn: hire
2.
2) а) выплачивать жалование, заработную плату;
оплачивать работу to pay wages ≈ платить жалование б) уплачивать( долг, налог) ;
выплачивать (суммы по счету) Syn: settle II
3) а) вознаграждать б) отплачивать;
возмещать( в отрицательном значении) They payed themselves with words. ≈ Они отомстили за себя словами. ∙ Syn: reward
2., recompense
2., requite
4) а) окупаться, быть выгодным б) приносить доход The shares pay 2 per cent. ≈ Акции приносят 2% дохода. It is an investment that pays 5 percent. ≈ Это капиталовложение, приносящее 5 процентов дохода.
5) а) поплатиться( за что-л.) б) редк., диал. подвергать(ся) телесному или дисциплинарному взысканию.
6) а) оказывать, обращать (внимание) (to) б) свидетельствовать, засвидетельствовать (почтение) ;
делать (комплимент) в) наносить (визит) Yesterday at last I payed a visit to my grandma. ≈ Вчера я наконец-то навестила бабушку. ∙ pay away pay back pay by pay down pay for pay in pay into pay off pay out pay over pay up pay for a dead horse pay down on the nail pay one's way pay through the nose II гл.;
мор. смолить;
покрывать водоупорным материалом Syn: pitch, tar плата, выплата, уплата - overdue * уплата (выплата) не в срок - piece-rate * сдельная оплата - rate of * норма оплаты зарплата, жалованье, заработная плата - base * основная заработная плата - take home * реальная заработная плата - what is the *? какое жалованье? сколько (здесь) платят? - in the * of smb. на жалованье у кого-либо;
нанятый кем-либо;
в услужении у кого-либо - in the * of the enemy на службе у врага - 5000 men in the * of the corporation в этой корпорации работает 5000 человек - holidays with * оплаченный отпуск - to draw one's * получать зарплату( военное) денежное содержание, денежное довольствие плательщик (долга) - good excellent/ * исправный плательщик (устаревшее) расплата, возмездие - dislike is the * for being mean неприязнь - это плата за подлость (геология) рентабельное, промышленное, выгодное для разработки месторождение - rich * богатое месторождение > no *, no play хочешь веселиться, плати денежки платный - * hospital платная больница рентабельный, имеющий промышленное значение - * ore промышленная руда платить;
заплатить - I paid the money yesterday я заплатил деньги вчера - you must * at once вы должны заплатить немедленно - how much did you * on my behalf? сколько вы за меня заплатили? - what's to * ? (разговорное) сколько выложить? - to * ready money /cash (down) / платить наличными - to * advance платить вперед - to * in kind платить натурой - to * in full заплатить сполна - to * by (in) instalments платить в рассрочку - to * at the gate платить при входе, вход платный - to * for smth. платить за что-либо - what do you * for your apartment? сколько вы платите за квартиру? - I paid for his schooling я платил за его обучение - to * for services платить за услуги уплачивать, выплачивать;
расплачиваться - to * one's debt выплачивать долг - have you paid him the money yet? вы уже расплатились с ним? - to * dividends выплачивать дивиденды - to * duty платить пошлину - to * on account платить в счет причитающейся суммы - to * on delivery платить при доставке - to * on demand платить по предъявлении векселя - carriage paid by the sender провоз оплачен отправителем - fully (partly) paid shares (stocks) полностью (частично) оплаченные акции оплачивать (работу и т. п.) - to * wages платить заработную плату - he paid to see the show он заплатил за билет на концерт - we are paid on Fridays нам платят по пятницам - to * one's servant( one's tailor) платить слуге (портному) - badly( highly) paid situaution низко- (высоко-) оплачиваемая работа - to * a bill (expenses) оплатить счет (расходы) - to * one's passege оплатить проезд (купить билет на самолет, на пароход) вознаграждать, возмещать - nothing can * him for his sufferings ничто не вознаградит его за страдания окупаться, быть выгодным;
приносить доход - it will * это окупится - land that *s well земля, которая приносит хороший доход - business that does not * невыгодное дело - we must make this farm * мы должны сделать эту ферму рентабельной - this work does not * это невыгодная работа - it *s to advertise реклама всегда окупается - the shares * 5% акции приносят 5% дохода - it always *s buy good things всегда выгодно покупать хорошие вещи - it does not * to arque with him спорить с ним бесполезно поплатиться;
пострадать( за что-либо) - he shall * for this! он за это поплатится! - he thinks he can get away with cheating me, but I'll make him * он думает, что меня можно безнаказанно обманывать, но я заставлю его ответить за это - he paid for his foolishness with his life он поплатился жизнью за свою глупость - to * dearly for one's happiness (experience) дорого заплатить за свое счастье( за свой опыт) - it would * you to be more careful вам не мешало бы быть поосторожней _ разг (диалектизм) наказывать;
бить;
пороть - the rascal *s his wife этот негодяй бьет свою жену (морское) уваливаться под ветер > to * attention( heed, consideration) to smth. обращать внимание на что-либо > our organization is to * greater heed to the voice of youth наша организация должна больше прислушиваться к голосу молодежи > * attention to what I tell you! слушайте, что я вам говорю > serious consideration must be paid to his behaviour нужно обратить серьезное внимание на его поведение > to * a call on smb., to * smb. a visit нанести визит кому-либо;
посетить кого-либо > to * one's addresses to smb. ухаживать за кем-либо > to * court to smb. почтительно относиться к кому-либо > they were all *ing court to him они все склоняли голову перед ним > to * a compliment to smb. говорить комплименты кому-либо, сделать комплимент кому-либо > to * tribute to smb. принести благодарность кому-либо;
воздать должное кому-либо > I wish to * my tribute to all readers я хочу принести благодарность всем читателям > to * one's respect( homage) to smb. засвидетельствовать кому-либо свое почтение > he went to * his respect to her parents он пошел засвидетельствовать свое почтение ее родителям > to * for a dead horse платить за что-либо ненужное, потерявшее свою цену > to * (down) on the nail платить немедленно > to * one's way жить по средствам;
содержать себя;
окупать;
участвовать в расходах > this farmer cannot * his way though his farm *s way этот фермер не умеет жить по средствам, хотя его ферма приносит доход > to * smb. in his own coin отплатить кому-либо той же монетой > to * the penalty понести наказание > to * the debt of nature отправиться к праотцам > to * through the nose платить бешеные деньги;
заплатить с лихвой;
дорого поплатиться;
расплачиваться > the deuce( the devil) to * затруднительное положение;
неприятность;
беда;
трудная задача;
сам черт ногу сломит > to * the devil поплатиться (за что-либо) > to * the earth( разговорное) платить безумные деньги > something to * (американизм) что-то не то, что-то неладно > what's to *? (американизм) в чем дело? > to * (dearly) for one's whistle дорого заплатить за свою прихоть > to * kain (шотландское) искупить вину > to * with fine speeches отделываться общими фразами > to put paid to smth. прекратить что-либо > that puts paid to our plans нашим планам конец (крышка) > who breaks *s (пословица) кто разбил, тот и платит;
сам заварил кашу, сам и расхлебывай ( морское) смолить absorption ~ плата за освоение профессии accept a reduction in ~ соглашаться на уменьшение заработной платы agreed ~ согласованная ставка заработной платы agreed ~ тарифная ставка заработной платы agreed ~ установленная ставка заработной платы availability ~ заработная плата за проработанное время back ~ задержанная выплата back ~ заработная плата за проработанное время base ~ тарифная заработная плата base ~ тарифная ставка takehome ~ амер. разг. зарплата, получаемая рабочим на руки (после вычетов) ;
call pay гарантированный минимум зарплаты (при вынужденном простое) deduct tax from employee's ~ удерживать налоги из заработной платы работника employee ~ трудовое вознаграждение equal ~ равная оплата extra ~ дополнительный платеж foreign duty ~ выплата иностранного налога ~ плательщик долга;
good pay разг. исправный плательщик gross ~ заработная плата до вычетов half ~ рын.тр. половинная оплата half ~ половинное вознаграждение half ~ половинный оклад he pays attention (или his addresses, court) to her он ухаживает за ней he went to ~ his respects to them он пошел засвидетельствовать им свое почтение;
pay away = pay out в) holiday ~ отпускное вознаграждение holiday ~ плата за работу в выходной день holiday ~ упр. плата за работу в праздничный день holiday with ~ отпуск с сохранением содержания holiday without ~ отпуск без сохранения содержания hourly ~ рын.тр. почасовая оплата in the ~ (of smb.) на жалованье (у кого-л.), нанятый (кем-л.) incentive ~ поощрительная оплата, стимулирующая оплата incentive ~ поощрительная оплата труда incentive ~ прогрессивная система оплаты труда incentive ~ scheme прогрессивная система заработной платы ~ for оплачивать;
окупать;
it has been paid for за это было уплачено ~ окупаться, быть выгодным;
приносить доход;
it will never pay to work this mine разработка этого рудника не окупится;
the shares pay 5 per cent акции приносят 5% дохода loading ~ плата за погрузку lockout ~ компенсация за локаут longservice ~ надбавка за выслугу лет maximum ~ максимальная заработная плата monthly ~ ежемесячный платеж night ~ плата за работу в ночное время nominal ~ номинальная оплата pay вознаграждать, отплачивать;
возмещать ~ выгодное для разработки месторождение ~ выплата ~ денежное довольствие ~ денежное содержание ~ жалованье, заработная плата;
воен. денежное содержание, денежное довольствие;
what is the pay? какое жалованье? ~ жалованье ~ заработная плата ~ нести расходы ~ оказывать, обращать (внимание;
to - на) ;
свидетельствовать (почтение) ;
делать (комплимент) ;
наносить (визит) ;
to pay serious consideration обращать серьезное внимание ~ окупаться, быть выгодным;
приносить доход;
it will never pay to work this mine разработка этого рудника не окупится;
the shares pay 5 per cent акции приносят 5% дохода ~ оплачивать ~ пенсия ~ плата, выплата, уплата ~ плата ~ платеж ~ плательщик долга;
good pay разг. исправный плательщик ~ платить, производить платеж ~ (paid) платить (for - за что-л.) ~ платить ~ поплатиться;
who breaks pays = сам заварил кашу, сам и расхлебывай;
виновный должен поплатиться ~ пособие ~ приносить доход ~ производить платеж ~ расплата, возмездие ~ расплачиваться ~ мор. смолить ~ уплата ~ уплачивать (долг, налог) ;
оплачивать (работу, счет) ~ уплачивать ~ attention to what I tell you слушайте, что я вам говорю ~ attr. амер. платный ~ attr. рентабельный, выгодный для разработки;
промышленный( о месторождении) he went to ~ his respects to them он пошел засвидетельствовать им свое почтение;
pay away = pay out в) ~ by cheque оплачивать чек ~ by instalments платить в рассрочку ~ by instalments платить частями ~ back отплачивать;
pay down платить наличными ~ down давать задаток ~ down делать первый взнос( при покупке в рассрочку) ~ down платить наличными ~ for окупаться ~ for оплачивать;
окупать;
it has been paid for за это было уплачено ~ for оплачивать ~ for поплатиться;
pay in вносить на текущий счет ~ for поплатиться ~ up выплачивать вовремя;
to pay for a dead horse платить (за что-л.), потерявшее свою цену;
бросать деньги на ветер;
to pay one's way жить по средствам ~ for поплатиться;
pay in вносить на текущий счет ~ in вносить деньги в банк на текущий счет ~ in делать регулярные взносы ~ in advance платить авансом ~ in advance платить вперед ~ in arrears платить с задержкой ~ in full оплачивать полностью ~ off расплачиваться сполна;
рассчитываться( с кем-л.) ;
покрывать (долг) ;
окупиться;
to pay off handsomely приносить изрядные барыши, давать большую прибыль ~ on demand платить по первому требованию ~ on demand платить по предъявлении ~ one's way быть безубыточным ~ one's way окупаться ~ up выплачивать вовремя;
to pay for a dead horse платить (за что-л.), потерявшее свою цену;
бросать деньги на ветер;
to pay one's way жить по средствам ~ out выплачивать ~ out отплачивать ~ out мор. (past u p. p. тж. payed) травить he went to ~ his respects to them он пошел засвидетельствовать им свое почтение;
pay away = pay out в) ~ out a dividend выплачивать дивиденд ~ оказывать, обращать (внимание;
to - на) ;
свидетельствовать (почтение) ;
делать (комплимент) ;
наносить (визит) ;
to pay serious consideration обращать серьезное внимание ~ up выплачивать вовремя;
to pay for a dead horse платить (за что-л.), потерявшее свою цену;
бросать деньги на ветер;
to pay one's way жить по средствам ~ up выплачивать сполна (недоимку и т. п.) ~ up оплачивать вовремя ~ up оплачивать полностью piece-work ~ сдельная оплата premium ~ премиальное вознаграждение redundancy ~ выплата при сокращении штата (предприятия, фирмы) retirement ~ выходное пособие seniority ~ надбавка за выслугу лет severance ~ выходное пособие (при увольнении, прекращении трудового контракта) severance ~ выходное пособие severance: ~ attr.: ~ pay выходное пособие ~ окупаться, быть выгодным;
приносить доход;
it will never pay to work this mine разработка этого рудника не окупится;
the shares pay 5 per cent акции приносят 5% дохода sick ~ пособие по болезни standard ~ нормативная заработная плата statutory sick ~ установленное законом пособие по болезни subsistence ~ заработная плата, обеспечивающая прожиточный минимум take-home ~ заработная плата за вычетом налогов take-home ~ зарплата за вычетом налогов;
чистый заработок take-home ~ реальная заработная плата take-home ~ фактическая заработная плата takehome ~ амер. разг. зарплата, получаемая рабочим на руки (после вычетов) ;
call pay гарантированный минимум зарплаты (при вынужденном простое) terminal ~ уплата последнего взноса training ~ стипендия стажера unemployment ~ пособие по безработице vacation ~ оплата отпуска vacation ~ отпускное пособие vacation ~ отпускные деньги vacation: ~ attr. отпускной;
каникулярный;
vacation pay оплата отпуска weekday holiday ~ плата за работу в праздник, приходящийся на будний день weekly ~ еженедельная выплата ~ жалованье, заработная плата;
воен. денежное содержание, денежное довольствие;
what is the pay? какое жалованье? ~ поплатиться;
who breaks pays = сам заварил кашу, сам и расхлебывай;
виновный должен поплатиться who: ~ pron (косв. п. whom) conj. тот, кто;
те, кто;
who breaks pays кто разобьет, тот заплатит -
13 provision
prəˈvɪʒən
1. сущ.
1) обеспечение, предоставление;
снабжение the provision of public transport ≈ предоставление общественного транспорта Syn: supply, purchasing
2) заготовка;
заготовление, приготовление
3) а) мн. провизия;
запасы провианта б) резерв;
запас
4) положение, условие (договора и т. п.) ;
постановление treaty provisions ≈ условия договора She accepted the job with provision that... ≈ Она приняла предложение по поводу работы при условии, что...
5) мера предосторожности( for, against) to make provision against smth. ≈ принимать меры предосторожности против чего-л.
6) ассигнования total money provisions ≈ общая сумма ассигнований
2. гл.
1) обеспечивать to provision oneself ≈ обеспечивать себя We suspect that the females were provisioning separate cells. ≈ Мы предполагаем, что женские особи обеспечивали существование отдельных клеток.
2) снабжать продовольствием снабжение, обеспечение - * of necessaries снабжение предметами первой необходимости заготовление, заготовка, запасание;
запас - * action( военное) заготовительные операции (экономика) резерв - * for bad and doubtful debts резерв на покрытие безнадежных и сомнительных долгов провизия, съестные припасы, пищевые продукты;
запасы провианта - *s are plentiful съестные припасы имеются в изобилии мера предосторожности - to make * against attack by air принять меры предосторожности против воздушного нападения положение, условие (договора, закона) ;
постановление - treaty *s постановления договора;
условия или пункты договора (церковное) предоставление бенефиция до открытия вакансии (церковное) назначение на церковную должность снабжать продовольствием advance ~ оговорка о выплате аванса ~ положение, условие (договора и т. п.) ;
постановление;
to agree on the following provisions прийти к соглашению по следующим пунктам auditing ~ условие проведения ревизии blanket penal ~ общее положение о наказании blanket ~ общее положение call ~ оговорка о досрочном выкупе облигаций capital ~ обеспечение капиталом capital ~ создание капитала capital ~ увеличение капитала concluding ~ заключительное положение depreciation ~ порядок начисления износа deviating ~ условие, отклоняющееся от нормы disciplinary ~ дисциплинарное положение emergency ~ положение о чрезвычайной ситуации equalization ~ стабилизационный резерв exchange rate ~ оговорка о валютном курсе express ~ четко выраженное положение facultative ~ дополнительное условие final ~ заключительное положение (документа) final ~ заключительное положение financial ~ финансовое обеспечение fundamental ~ основное положение funds ~ предоставление капитала general ~ основное положение identification ~ положение об установлении подлинности implementing ~ выполняемое положение interim ~ временное постановление introductory ~ вводное положение legal ~ законное положение legal ~ судебное постановление legal ~ юридическое положение life insurance ~ условие страхования жизни ~ снабжение, обеспечение;
to make ample provision for one's family вполне обеспечить семью ~ мера предосторожности (for, against) ;
to make provisions предусматривать, постановлять provisions: make ~ обеспечивать make ~ предусматривать make ~ резервировать деньги mandatory ~ обязательное положение material ~ существенное положение noncompulsory ~ необязательное условие old age ~ соц. обеспечение по старости outline ~ общие положения penal ~ карательная мера penal ~ штрафная санкция penalty ~ штрафная санкция premium ~ резерв для уплаты страхового взноса provision заготовление, заготовка ~ мера предосторожности (for, against) ;
to make provisions предусматривать, постановлять ~ мера предосторожности ~ обеспечение ~ обеспечивать ~ положение, условие (договора и т. п.) ;
постановление;
to agree on the following provisions прийти к соглашению по следующим пунктам ~ юр. положение ~ юр. постановление ~ pl провизия;
запасы провианта ~ резерв ~ снабжать ~ снабжать продовольствием ~ снабжение, обеспечение;
to make ample provision for one's family вполне обеспечить семью ~ снабжение, обеспечение ~ снабжение ~ условие, постановление, положение (договора, закона и т.п.) ~ условие ~ for bad debts резерв на покрытие безнадежных долгов ~ for contingent claims резерв по непредвиденным убыткам ~ for depletion резерв на компенсацию износа основного капитала ~ for depreciation резерв на амортизацию ~ for doubtful debts резерв на покрытие сомнительных долгов ~ for old age фонд обеспечения престарелых ~ for outstanding claims резерв по неоплаченным искам ~ for renewal резерв на обновление ~ for renewal of assets резерв на обновление основных фондов ~ for replacement резерв на замещение основного капитала ~ for retired farmers пенсионное обеспечение фермеров ~ for specific doubtful debts резерв на покрытие особо сомнительных долгов ~ for taxes payable резерв для уплаты налогов ~ of collateral резерв на дополнительное обеспечение ~ of finance финансирование ~ of foreign loan предоставление иностранного займа ~ of funds предоставление денежных средств ~ of liquid funds предоставление ликвидных средств ~ of loan предоставление ссуды ~ of security предоставление гарантии ~ of security предоставление обеспечения ~ of treaty положение договора ~ on closing hours положение о времени закрытия ~ on secrecy положение о секретности ~ to cover losses and risks резервы на покрытие потерь и рисков secured ~ гарантированное обеспечение special ~ специальная оговорка special ~ специальное положение (договора и т.п.) special ~ специальное положение special ~ специальное условие statutory ~ положение закона superannuation ~ пенсионный фонд surrender ~ условие выплаты лицу, отказавшемуся от страхового полиса tax ~ резерв для уплаты налога temporary ~ временное положение transitional ~ временное положение warranty ~ оговорка о гарантиях winding up ~ постановление о ликвидации компанииБольшой англо-русский и русско-английский словарь > provision
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14 base
1. nоснова, основание; базис; база
- burden base
- capital base
- container base
- data base
- depreciation base
- exhibition base
- experimental base
- export base
- financial base
- forecasting base
- generalized data base
- gold base
- interest base
- international monetary base
- legal base
- maintenance base
- maintenance-and-supply base
- material and technical base
- military base
- overhead base
- price level base
- production base
- rate base
- raw materials base
- repair base
- resource base
- separate accrual bases
- servicing base
- statutory base
- supply base
- tax base
- base of allocation
- on a customs-cleared base
- create a base
- set up a base2. vбазировать; основывать -
15 book
1. nкнига; книга учета; бухгалтерская книга
- account book
- analysis book
- balance book
- balance-sheet book
- bank book
- bill book
- black book
- blue book
- brand product book
- business book
- cargo book
- cash book
- cash receipts and payments book
- cheque book
- commercial book
- cost book
- deposit book
- depositor's book
- employment book
- financial book
- forward book
- instruction book
- invoice book
- log book
- long order book
- memorandum book
- option book
- order book
- pattern book
- pay book
- paying book
- paying-in book
- payroll book
- petty cash book
- policy book
- price book
- price and product book
- prime entry book
- purchase returns book
- receipt book
- receipts book
- reference book
- register book
- request book
- sales book
- sample book
- savings bank book
- signature book
- standard cost rate book
- statement book
- statute book
- statutory books
- stock book
- stockbroker's bargain book
- store book
- subsidiary books
- tariff book
- tax book
- till book
- transfer book
- trial balance book
- visitors' book
- wage-and-payment book
- warehouse book
- White Book
- book of accounts
- book of arrivals
- book of charges
- book of entries
- book of first entry
- book of original
- book of reference
- book of second entry
- off the books
- balance the books
- be on the books
- close the books
- cook the books
- doctor the books
- enter in a book
- keep books
- scrutinize the books
- square up the books2. v1) заносить в книгу; регистрировать2) заказывать; букировать3) резервировать; бронировать
- book revenue improperly -
16 regulation
n2) pl правила, инструкции; предписания; директивы; регламент3) постановление, распоряжение
- administrative regulations
- allocation regulations
- budget regulation
- cartel regulations
- compulsory regulation
- control regulations
- currency regulations
- currency exchange regulations
- customs regulations
- departmental regulations
- dispatch regulations
- duty regulations
- economic regulation
- environmental regulations
- exchange regulations
- exchange control regulations
- export regulations
- export control regulations
- factory regulations
- financial regulations
- fire safety regulations
- fiscal regulation
- food products regulations
- foreign exchange regulations
- foreign exchange control regulations
- foreign ownership regulation
- government regulation
- harbour regulations
- immigration regulations
- import regulations
- ineffectual regulation
- insurance regulations
- internal regulations
- lax regulation
- legal regulation
- licence regulations
- maintenance regulations
- market regulations
- marking regulations
- permit regulations
- plant regulation
- pollution control regulations
- port regulations
- port authority regulations
- price regulation
- price regulations
- prudential regulation
- public regulation
- quantitative regulation of imports
- quantitative regulation of trade turnover
- rate regulation
- safety regulations
- sanitary regulations
- securities regulations
- service regulations
- servicing regulations
- state regulation
- statutory regulations
- stock exchange regulations
- storage regulations
- stringent regulations
- tariff regulations
- taring regulations
- tax regulations
- technical regulations
- trade regulations
- traffic regulations
- wage regulation
- working regulations
- regulation of export
- regulation of import
- regulations of participation
- regulation of payments
- regulation of prices
- regulation of production
- regulations on the use
- according to regulations
- contrary to regulations
- develop regulations
- increase regulation
- infringe regulations
- observe regulations
- tighten regulations
- violate regulations
- work out regulationsEnglish-russian dctionary of contemporary Economics > regulation
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17 base
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18 provision
[prəˈvɪʒən]advance provision оговорка о выплате аванса provision положение, условие (договора и т. п.); постановление; to agree on the following provisions прийти к соглашению по следующим пунктам auditing provision условие проведения ревизии blanket penal provision общее положение о наказании blanket provision общее положение call provision оговорка о досрочном выкупе облигаций capital provision обеспечение капиталом capital provision создание капитала capital provision увеличение капитала concluding provision заключительное положение depreciation provision порядок начисления износа deviating provision условие, отклоняющееся от нормы disciplinary provision дисциплинарное положение emergency provision положение о чрезвычайной ситуации equalization provision стабилизационный резерв exchange rate provision оговорка о валютном курсе express provision четко выраженное положение facultative provision дополнительное условие final provision заключительное положение (документа) final provision заключительное положение financial provision финансовое обеспечение fundamental provision основное положение funds provision предоставление капитала general provision основное положение identification provision положение об установлении подлинности implementing provision выполняемое положение interim provision временное постановление introductory provision вводное положение legal provision законное положение legal provision судебное постановление legal provision юридическое положение life insurance provision условие страхования жизни provision снабжение, обеспечение; to make ample provision for one's family вполне обеспечить семью provision мера предосторожности (for, against); to make provisions предусматривать, постановлять provisions: make provision обеспечивать make provision предусматривать make provision резервировать деньги mandatory provision обязательное положение material provision существенное положение noncompulsory provision необязательное условие old age provision соц. обеспечение по старости outline provision общие положения penal provision карательная мера penal provision штрафная санкция penalty provision штрафная санкция premium provision резерв для уплаты страхового взноса provision заготовление, заготовка provision мера предосторожности (for, against); to make provisions предусматривать, постановлять provision мера предосторожности provision обеспечение provision обеспечивать provision положение, условие (договора и т. п.); постановление; to agree on the following provisions прийти к соглашению по следующим пунктам provision юр. положение provision юр. постановление provision pl провизия; запасы провианта provision резерв provision снабжать provision снабжать продовольствием provision снабжение, обеспечение; to make ample provision for one's family вполне обеспечить семью provision снабжение, обеспечение provision снабжение provision условие, постановление, положение (договора, закона и т.п.) provision условие provision for bad debts резерв на покрытие безнадежных долгов provision for contingent claims резерв по непредвиденным убыткам provision for depletion резерв на компенсацию износа основного капитала provision for depreciation резерв на амортизацию provision for doubtful debts резерв на покрытие сомнительных долгов provision for old age фонд обеспечения престарелых provision for outstanding claims резерв по неоплаченным искам provision for renewal резерв на обновление provision for renewal of assets резерв на обновление основных фондов provision for replacement резерв на замещение основного капитала provision for retired farmers пенсионное обеспечение фермеров provision for specific doubtful debts резерв на покрытие особо сомнительных долгов provision for taxes payable резерв для уплаты налогов provision of collateral резерв на дополнительное обеспечение provision of finance финансирование provision of foreign loan предоставление иностранного займа provision of funds предоставление денежных средств provision of liquid funds предоставление ликвидных средств provision of loan предоставление ссуды provision of security предоставление гарантии provision of security предоставление обеспечения provision of treaty положение договора provision on closing hours положение о времени закрытия provision on secrecy положение о секретности provision to cover losses and risks резервы на покрытие потерь и рисков secured provision гарантированное обеспечение special provision специальная оговорка special provision специальное положение (договора и т.п.) special provision специальное положение special provision специальное условие statutory provision положение закона superannuation provision пенсионный фонд surrender provision условие выплаты лицу, отказавшемуся от страхового полиса tax provision резерв для уплаты налога temporary provision временное положение transitional provision временное положение warranty provision оговорка о гарантиях winding up provision постановление о ликвидации компании
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