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1 value-based accounting
Универсальный англо-русский словарь > value-based accounting
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2 value-based accounting
облік на основі поточної вартості; облік за поточною вартістю -
3 value-based accounting
Англо-русский экономический словарь > value-based accounting
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4 accounting
n бухг., рах. бухгалтерський облік; облік; рахівництво; методика обліку; запис; a бухгалтерський; балансовий; розрахунковий; обліковий; звітний1. система суцільного збору, запису, класифікації та обробки фінансових операцій (transaction¹) окремої особи або одиниці (entity); ♦ за бухгалтерським обліком підсумовуються, аналізуються, тлумачаться результати тих операцій, на основі яких здійснюються планування (planning) і контроль господарської діяльності організації; до найбільш відомих бухгалтерських/аудиторських (audit¹) фірм під назвою «Велика Шістка» (Big Six) входять: Артур Андерсен (Arthur Andersen); Куперс енд Лайбранд (Coopers & Lybrand); Делойт Туш Томатсу Інтернаціонал (Deloitte Touche Tohmatsu International); Ернст енд Янг (Ernst & Young); КПМГ Піт Марвик (KPMG Peat Marwick); Прайс Вотер-хаус (Price Waterhouse); 2. поняття, що об'єднує споріднені галузі, напр., оподаткування (taxation), ревізування (auditing), обліку за сферами відповідальності (responsibility accounting), управлінського обліку (management accounting)═════════■═════════accrual accounting облік методикою нарахування; acquisition accounting облік за придбанням; activity accounting функціональний бухгалтерський облік; activity-based accounting (ABA) функціональний бухгалтерський облік • облік за сферами відповідальності; actuarial accounting страховий облік; administrative accounting адміністративний облік • оперативний облік; allocation accounting облік за розміщенням; backflush accounting облік зі зворотним віднесенням витрат; bank accounting бухгалтерський облік в банку; bank cost accounting аналіз операційної діяльності банку; branch accounting філіальний облік; business accounting бухгалтерський облік комерційних операцій; cash accounting касова методика обліку; cash basis accounting касова методика обліку; cash flow accounting облік за грошовими потоками; composite property accounting змішана методика обліку основного капіталу; consolidation accounting облік за об'єднанням компаній; continuously contemporary accounting облік за поточною грошовою вартістю; cost accounting виробничий облік • облік виробничих витрат • калькулювання; creative accounting творчий облік; critical path accounting облік за методикою критичного шляху; current cost accounting (CCA) методика обліку за поточною вартістю; current purchasing power accounting (CPP) облік за поточною купівельною спроможністю; current value accounting облік за поточною вартістю; depreciation accounting облік амортизації • амортизаційна методика бухгалтерського обліку; discovery value accounting облік розвідуваних ресурсів; distribution cost accounting облік витрат у торгівлі; double-entry accounting облік за методикою подвійного запису; enterprise accounting бухгалтерський облік підприємства; entity accounting облік на основі самостійного балансу • бухгалтерський облік самостійного підрозділу; equity accounting облік за інвестиціями в дочірніх компаніях; financial accounting фінансовий облік; fiscal accounting податковий облік; forward accounting перспективний облік; full-cost accounting фінансовий облік за повною вартістю; functions accounting облік за видом діяльності; fund accounting система обліку за фондами; general price index accounting облік на основі загального рівня цін; government accounting державний облік; group depreciation accounting методика єдиної норми амортизації; group property accounting групова методика обліку основного капіталу; historical cost accounting (HCA) облік за первісною вартістю; human resources accounting облік людських ресурсів; industrial accounting бухгалтерський облік на промисловому підприємстві; inflation accounting інфляційний облік • облік в умовах інфляції • облік впливу інфляції; international accounting облік за міжнародними операціями і звітністю; inventory accounting облік запасів товарно-матеріальних цінностей; item property accounting попредметна методика обліку основного капіталу; macro-accounting облік на макрорівні; management accounting управлінський облік; micro-accounting облік на мікро-рівні; managerial accounting управлінський облік; national economic accounting система національних рахунків; national income accounting облік національного доходу; net realizable value accounting (NRVA) методика обліку за вихідною вартістю активів; oil and gas accounting облік за родовищами й запасами нафти і газу; price level accounting облік з поправкою на індекс цін споживчих товарів; profitability accounting облік за прибутковістю • облік за рентабельністю; public accounting громадський бухгалтерський облік і ревізія; replacement cost accounting облік за відновленою вартістю; reserve accounting облік резервів; responsibility accounting облік за сферами відповідальності; retirement reserve accounting облік зношення за методикою разового нарахування; routine accounting оперативний облік; social responsibility accounting облік за діяльністю громадської відповідальності; stock accounting облік запасів; store accounting облік запасів; tax-effect accounting облік за податковим ефектом═════════□═════════accounting assumptions бухгалтерські припущення; accounting basis основа бухгалтерського обліку; accounting concepts бухгалтерські концепції; accounting consultant консультант з бухгалтерського обліку • дорадник з бухгалтерського обліку; accounting cost бухгалтерські витрати • балансові витрати • облікові витрати; accounting cycle кругообіг процедури бухгалтерського обліку • обліковий цикл; accounting data of costs бухгалтерські дані про витрати; accounting day обліковий день; accounting department відділ бухгалтерського обліку • бухгалтерія • головна бухгалтерія компанії; accounting economy розрахункова економіка; accounting education бухгалтерська освіта; accounting entry запис на рахунку; accounting; accounting error помилка бухгалтерського обліку; accounting estimate попередній облік; accounting figures дані бухгалтерського обліку; accounting firms бухгалтерські фірми • аудиторські фірми; accounting identity; accounting income дохід за звітний період; accounting information system (AIS) система опрацювання облікових даних; Accounting Institute орган бухгалтерського обліку • Інститут бухгалтерського обліку; accounting loss розрахункові збитки; accounting machine бухгалтерська машина; accounting measurement облікові виміри • облікові вимірювання; accounting method методика бухгалтерської звітності • методика бухгалтерського обліку; accounting par value облік за номінальною вартістю; accounting period (A/P) звітний період • розрахунковий період • період бухгалтерської звітності; accounting policy загальні принципи бухгалтерського обліку; accounting practice практика звітності; accounting principles принципи бухгалтерського обліку; Accounting Principles Board (APB) Бюро з розробки принципів бухгалтерського обліку; accounting procedures форми ведення обліку; accounting profit бухгалтерський прибуток • розрахунковий прибуток; accounting profit and loss облік прибутків і збитків; accounting profit or loss облік прибутків або збитків; accounting rate of return (ARR) обліковий коефіцієнт окупності; accounting ratio обліковий показник; accounting record бухгалтерська книга; accounting records; accounting report бухгалтерський звіт; accounting staff персонал служби бухгалтерського обліку; accounting standard; Accounting Standards Board (ASB) (англ.) Бюро бухгалтерських стандартів; accounting statement бухгалтерський звіт; accounting system система бухгалтерського обліку; accounting treatment опрацювання бухгалтерських рахунків; accounting unit одиниця обліку реального основного капіталу • рахунок, який відтворює собівартість об'єкта; accounting year звітний рік • фінансовий рік; American Accounting Association (AAA) Американська бухгалтерська асоціація; Financial Accounting Standards Board (FASB) (амер.) Бюро стандартів фінансового обліку; International Accounting Standards (IAS) Міжнародні стандарти бухгалтерського обліку; International Accounting Standards Committee (IASC) Комітет міжнародних бухгалтерських стандартівaccounting¹:: accountancy²; accounting² ‡ accounting (382)▹▹ accountancy* * *бухгалтерський облік; звітність; фінансова звітність -
5 activity-based costing
тж. activity based costing сокр. ABCупр., учет дифференцированная система калькулирования, учет затрат по видам деятельности (метод отнесения затрат на себестоимость, подразумевающий учет затрат по отдельным видам деятельности (производственным функциям), и отнесение этих затрат на определенный продукт или на счет конкретного клиента в зависимости от того, с какими видами деятельности связано производство данного товара или выполнение данного заказа)Syn:See:activity-based budgeting, activity cost assignment, activity-based system, activity cost driver, activity driver analysis, activity dictionary, activity level, responsibility accounting, value chain costing, cost driver, Kaplan, Robert* * *. . Словарь экономических терминов .Англо-русский экономический словарь > activity-based costing
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6 облік на основі поточної вартості
Українсько-англійський словник > облік на основі поточної вартості
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7 облік з поточної вартості
value-based accounting; value accounting -
8 учёт по текущей стоимости
1) Accounting: current value accounting2) EBRD: value accounting, value-based accountingУниверсальный русско-английский словарь > учёт по текущей стоимости
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9 учёт на основе текущей стоимости
Универсальный русско-английский словарь > учёт на основе текущей стоимости
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10 main account
A classifier of economic resource value based on the claims parties make on the economic resources owned by a legal entity and that is used to classify debit and credit entries in an accounting system. -
11 ориентировочная стоимость строительства по укрупнённым показателям
Универсальный русско-английский словарь > ориентировочная стоимость строительства по укрупнённым показателям
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12 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.———————————————————————————————————————— -
13 method
• -
14 rate
-
15 valor
intj.cheer up.m.1 value.de valor valuablejoyas por valor de… jewels worth…sin valor worthlesstiene valor sentimental it is of sentimental valuesin el sello oficial carece de o no tiene valor it is not valid without the official sealvalor adquisitivo purchasing powervalor comercial commercial valuevalor nominal face o nominal valuevalor nutritivo nutritional value2 value (math & music).3 importance (importancia).su opinión es de enorme valor para nosotros her opinion is of great value o importance to usdar valor a to give o attach importance toquitar valor a algo to take away from something, to diminish the importance of something4 bravery, courage.armarse de valor to pluck up one's courage5 cheek, nerve (desvergüenza).tener el valor de hacer algo to have the cheek o nerve to do something6 asset, security.* * *1 (valía) value, worth, merit2 (precio) price3 (validez) value4 (importancia) importance5 (coraje) courage, valour (US valor)6 (desvergüenza) cheek, nerve7 (talento) talent8 MATEMÁTICAS value1 FINANZAS securities, bonds2 (principios) values\armarse de valor to pluck up couragedar valor a algo to attach importance to somethingde valor valuablepor el valor de to the value of¡qué valor! what a nerve!quitar valor a algo to reduce the value of somethingsin valor / sin ningún valor worthlessvalor adquisitivo purchasing powervalor alimenticio food value, nutritional valuevalor de mercado market valuevalor nominal (de cheque) face valuevalores en cartera investmentsvalores inmuebles real estate sing* * *noun m.1) value, worth2) courage, heart, nerve•- valores* * *SM1) (Com, Econ) value¿cuál es el valor real de ese cuadro? — what's this painting worth in real terms?, what's the real value of this painting?
un documento de gran valor — a very valuable document, a document of great value
•
de valor — [joya, obra] valuable•
objetos de valor — valuables•
por valor de — to the value ofun cheque por valor de 500 euros — a cheque for the sum of o to the value of 500 euros
ha habido pérdidas por valor de diez millones de euros — there have been losses of ten million euros
valor estrella — blue-chip stock, blue-chip share
valor facial — face value, denomination
2) (=importancia) valueeste anillo tiene un gran valor para mí — this ring means a great deal to me, this ring is very valuable to me
•
dar valor a algo, lo que le da valor musical a este trabajo es su originalidad — it is the originality of this work that gives it its musical worth o value•
quitar valor a algo — to minimize the importance of sthvalor alimenticio — nutritional value, food value
3) pl valoresa) (=principios) valuesescala 1), juicio 3)b) (Econ) (=títulos) securities, stocks, bondsvalores fiduciarios — fiduciary issue [sing], banknotes
valores inmuebles — real estate [sing]
4) (=persona famosa) star5) (=validez) validity•
tener valor — to be valid6) (en una escala) levellas temperaturas han alcanzado valores superiores a los normales — temperatures have reached higher than normal levels
se han medido valores de 80 litros por metro cúbico — levels of 80 litres per cubic metre have been recorded
7) (Mat) value8) (Mús) value9) (=coraje) bravery, courageel valor de los soldados — the bravery o courage of the soldiers
•
armarse de valor — to pluck up (the) courage10) * (=descaro) nerve *¿cómo puedes tener el valor de negarlo? — how do you have the nerve to deny it? *
* * *1)a) (Com, Fin) valuelibros por valor de $150 — books to the value of $150
droga por (un) valor de... — drugs worth o with a value of...
b) (importancia, mérito) value¿qué valor tiene si lo copió? — what merit is there in it if he copied it?
c) ( validez) validity2) valores masculino plural (Econ, Fin) securities (pl), stocks (pl), shares (pl)3) ( persona)4) valores masculino plural ( principios morales) values (pl)5) (coraje, valentía) courage6) (fam) (descaro, desvergüenza) nerve (colloq)* * *1)a) (Com, Fin) valuelibros por valor de $150 — books to the value of $150
droga por (un) valor de... — drugs worth o with a value of...
b) (importancia, mérito) value¿qué valor tiene si lo copió? — what merit is there in it if he copied it?
c) ( validez) validity2) valores masculino plural (Econ, Fin) securities (pl), stocks (pl), shares (pl)3) ( persona)4) valores masculino plural ( principios morales) values (pl)5) (coraje, valentía) courage6) (fam) (descaro, desvergüenza) nerve (colloq)* * *valor11 = courage, guts, spunk, bravery.Ex: In this novel the central themes are courage and cowardice and what these are.
Ex: Well, I happened to inherit a full set of Trollope, and I had the guts to throw it out.Ex: In her youth, as in her adult years, she was a person with spunk.Ex: Contributing to the problem are the harsh desert environment, & a society based on patriarchy, in which a code of honor, esprit de corps, & bravery takes precedence over intelligence & culture.* armarse de valor = muster (up) + (the) courage, pluck up + courage, nerve + Reflexivo, gather up + courage.* con valor = valiantly.* demostrar + Posesivo + valor = prove + Posesivo + value, prove + Posesivo + worth, prove + Reflexivo, show + Posesivo + worth, prove + Posesivo + courage.* echar valor = pluck up + courage, muster (up) + (the) courage, gather up + courage.* falta de valor = act of cowardice, lack of courage, lack of backbone.* hacerse de valor = muster (up) + (the) courage.* perder el valor = lose + Posesivo + nerve.* tener el valor = have + the courage.* tener el valor de = have + the guts to, have + the nerve(s) to, have + the cheek to.* tener valor = pluck up + courage, gather up + courage.valor22 = attribute value, esteem, value, value, worth, worthiness, goodness.Ex: Others have used possibility distributions for representing fuzzily known or incompletely known attribute values.
Ex: The two cases perhaps indicate the beginning of attitudinal changes in awards administrators which will give parity of esteem to information-driven programmes.Ex: A good initial value for this field will start the system off with a good guess so that claims for missing issues are not unreasonable at the beginning.Ex: This stop list is input to the computer before indexing can commence, and is a list of the words which appear in text which have no value as access words in an index.Ex: The circulation of large numbers of books regardless of their worth to multitudes of people is no better criterion of mental health than is the profitable sale of quack medicines evidence of bodily health.Ex: Another goal of terrorism is to demonstrate to terrorists their own worthiness and thus to claim a sort of moral victory over their enemies.Ex: Measurement in and of itself is neutral and cannot indicate ' goodness' or 'badness' = La medición en sí misma es neutral y no puede indicar lo bueno o malo que algo es.* adición de valor = value adding.* adquirir un valor añadido = take on + added weight.* asignar valor a = attach + value to.* aumentar de valor = increase in + value.* bolsa de valores = stock exchange, stock market, share market.* Bolsa de Valores de Nueva York = New York Stock Exchange (NYSE).* cadena de valores = value chain.* carecer de valor = have + a hollow ring.* carente de valor = worthless.* centrado en los valores = value-driven.* código de valores = code of values.* conflicto de valores = conflict of values.* con juicio de valor = value-loaded.* conjunto de valores = set of values.* contabilidad de valores devengados = accrual accounting.* con valores difusos = fuzzy-valued.* conversión en valor monetario = monetisation [monetization, -USA].* convertido en valor monetario = monetised [monetized, -pl.].* convertir en valor monetario = monetise [monetize, -USA].* dar mucho valor a Algo = value + Nombre + highly.* dar valor = imbue with + value.* de gran valor = highly valued, highly valuable.* de gran valor histórico = of great historical value.* de incalculable valor = priceless.* de poco valor = a dime a dozen.* descomposición por valores simples = singular value decomposition.* de valor = of value.* de valor añadido = value-added, value-adding.* de valor equiparable = of comparable worth.* de valor incalculable = invaluable.* disminuir el valor de = belittle.* edificio de valor histórico = heritage-listed building.* emitir un juicio de valor = exercise + value judgment, pass + value judgement.* enfrentamiento de valores = conflict of values.* escala de valores = graded range, set of values.* establecer valores = establish + values.* falta de valor = worthlessness.* forma de la curva estadística en su valor más alto = peak-shape.* hacer prevaler las ideas y valores de uno mismo = assert + own ideas and values.* hacer que tenga más valor = put + a premium on.* igualdad de retribución por un trabajo de igual valor = equal pay for equal work.* igualdad de retribución por un trabajo de valor comparable = equal pay for comparable work.* impuesto sobre el valor añadido (IVA) = value added tax (VAT).* juicio de valor = value judgement.* mercado de valores = stock market, share market.* método del Valor de Discriminación (DV) = Discrimination Value model (DV).* minar los valores tradicionales = undermine + traditional values.* no tener valor = be valueless.* nuevo valor = newcomer.* objeto de valor = valuable.* objeto de valor cultural = cultural valuable.* objetos de valor = valuables.* perder valor = lose + Posesivo + value.* pérdida de valor = devaluation, loss of value.* pez de valor = game fish.* por valor de + Número = amounting to + Cantidad.* quitar el valor = render + valueless.* quitar valor = devalue, deflate.* reducir el valor = reduce + value.* regla del valor literal = face value rule.* ser de poco valor = be of little use, be of little value.* ser de un valor especial = be of particular value.* servicios de red de valor añadido (VANS) = value added network services (VANS).* sin valor = dummy, worthless, valueless, drossy.* sistema de valores = system of values, value system.* sistema de valores personales = personal value system.* sistema de valores sociales = social value system.* tener poco valor = be of little value.* tener un valor especial = be of particular value.* tener valor = count.* valor afectivo del servicio = affect of service.* valor añadido = added benefit, added value.* valor atípico = outlier.* valor característico = eigenvalue.* valor comercial = marketing value, commercial paper.* valor cultural = cultural value.* valor de la novedad = novelty value.* valor de la propiedad = property value.* valor de ley = force of law.* valor de ordenación = filing value.* valor de pertinencia = estimation of relevance.* valor de predicción = predictive power.* valor de retención = retention value.* valor económico = monetary value, economic value, monetary worth.* valor efectivo = cash value.* valores = assets, ethos, equities, equity shares.* valores agregados = value chain.* valores añadidos = value chain.* valores de la bolsa = stock prices, stock market quotations.* valores familiares = family values.* valor específico = weight, weighting.* valores y normas de comportamiento de los miembros de una instutición = corporate culture.* valor ético = ethical value.* valor fundamental = asset.* valor global = overall value.* valor humano = human value.* valor intrínsico = intrinsic worth.* valor máximo = high-water mark.* valor medicinal = medicinal value.* valor medio = midrange, mean value.* valor mínimo = low-water mark.* valor monetario = monetary value, monetary worth.* valor moral = moral value.* valor numérico = numerical value.* valor numérico exacto = crisp value.* valor nutritivo = nutritional value, nutrient value.* valor político = political value.* valor por omisión = default value.* valor positivo = virtue.* valor representativo = eigenvalue.* valor social = social value.* VAN (red de valor añadido) = VAN (value added network).* * *Adio a conocer el verdadero valor del collar he revealed the true value o worth of the necklaceun alijo de droga por (un) valor de 5.000 euros a consignment of drugs worth o with a value of 5,000 euroslibros por valor de $150 books to the value of $150 o $150 worth of booksel valor de las acciones ha bajado the value of the shares has dropped, the shares have fallen in valueno se llevaron ningún objeto de valor they didn't take any valuables o anything valuableenseres de poco valor material things of little material o real value2 (importancia, mérito) valueno tiene ningún valor artístico it has no artistic value o meritvalor sentimental sentimental valuesu palabra tiene un gran valor para mí I set great store by his wordsus promesas no tienen ningún valor her promises are worthlesssi no lleva la firma no tiene ningún valor it's worthless unless it's signed¿qué valor tiene si lo copió? what merit is there in it if he copied it?¿qué valor tiene que se lo sepa de memoria si no lo entiende? what's the use o good of her knowing it by heart if she doesn't understand it?Compuestos:absolute valuepurchasing powerfood o nutritional valuevalue added, added valuevalue recorded in the land registry ( used for calculating property taxes)exchange valuesurrender valueusage o practical valueface valuepar o nominal valuefood o nutritional value( Inf) default valuerelative valueCompuestos:mpl fixed yield securities (pl)mpl variable yield securities (pl)C1 ( Mat) (de una incógnita) value2 ( Mús) (de una nota) value, lengthD(persona): uno de los jóvenes valores de nuestro tenis one of our young tennis starslos nuevos valores de nuestra música our up-and-coming musiciansescala or jerarquía de valores scale of valuesA (coraje, valentía) courageme faltó valor para decírselo I didn't have the courage to tell himhay que tener valor para hacer algo así you have to be brave o it takes courage to do a thing like thatel capitán ensalzó el valor de los soldados the captain praised the soldiers for their bravery o couragearmarse de valor to pluck up courage¡encima tiene el valor de protestar! and then she has the nerve o cheek to complain!, and then she dares to complain!* * *
valor sustantivo masculino
1a) (Com, Fin) value;◊ libros por valor de $150 books to the value of $150;
objetos de valor valuables;
valor adquisitivo purchasing power
2
armarse de valor to pluck up courage
◊ ¡encima tiene el valor de protestar! and then she has the nerve to complain!
3◊ valores sustantivo masculino plural
valor sustantivo masculino
1 (valentía, arrojo) courage, bravery
2 (mérito, importancia, etc) value, worth
(precio) price: ha invertido en joyas por valor de un millón de pesetas, he has invested in a million pesetas' worth of jewels
no le da ningún valor al dinero, he attaches no importance to money
objetos de valor, valuables
sin valor, worthless
3 (vigencia, validez legal) validity
4 Mat Mús value
5 fam (jeta, caradura) cheek: tuvo el valor de preguntarme por ella, he had the nerve to ask me about her
6 Fin valores securities, bonds
7 (éticos) valores, values
♦ Locuciones: armarse de valor: se armó de valor e hizo frente a la agresión, she gathered up her courage and stood up to the aggression
' valor' also found in these entries:
Spanish:
agalla
- alimento
- antigüedad
- armarse
- aumentar
- bagatela
- bastante
- catastral
- conceder
- determinación
- importar
- impuesta
- impuesto
- infundir
- IVA
- juicio
- mérito
- ni
- nominal
- nula
- nulo
- nutritiva
- nutritivo
- oscilación
- oscilante
- ponderar
- preciosa
- precioso
- relativa
- relativo
- relieve
- representar
- reunir
- sanctasanctórum
- tal
- tan
- tres
- valer
- valorar
- valoración
- agallas
- alguno
- aliento
- alimenticio
- anecdótico
- armar
- asignar
- audacia
- bajar
- carecer
English:
absolute
- appreciate
- appreciation
- assess
- assessment
- asset
- attach
- book
- bravery
- cheap
- courage
- denomination
- detract
- equity
- estimate
- everything
- face value
- gain
- grit
- heart
- intrinsic
- invaluable
- nerve
- par
- pluck
- pluck up
- prowess
- replacement value
- rise
- sink
- steel
- street value
- strength
- summon up
- tax
- trash
- underprice
- valuable
- value
- value added tax
- VAT
- worth
- worthless
- worthlessness
- cheapen
- credit
- doubtful
- face
- fail
- go
* * *valor nm1. [precio, utilidad, mérito] value;ha subido el valor del peso frente al dólar the peso has risen against the dollar;tiene valor sentimental it is of sentimental value;tiene más valor arqueológico que artístico it is of more archaeological than artistic value;de (mucho) valor (very) valuable;no había nada de valor en la casa there was nothing of value in the house;joyas por valor de… jewels worth…;sin valor worthless;tener valor [ser valioso] to be valuable;[ser válido] to be valid;tener mucho/poco valor to be very/not very valuableFin valor de los activos asset value; Fin valor actual neto net present value;valor adquisitivo purchasing power;Am Econ valor agregado added value;valor alimenticio food value;Econ valor añadido added value; Fin valor asegurado insured value;valor biológico biological value;valor calórico [de comida] calorific value;valor catastral = value of a property recorded in the land register, Br ≈ rateable value, US ≈ assessed value;valor comercial commercial value;Fin valor contable book price o value;valor de mercado market value;valor nominal face o nominal value;valor nutritivo nutritional value;Fin valor realizable neto net realizable value; Fin valor de reposición replacement value; Fin valor de rescate surrender value2. Mat value3. Mús value4. [importancia] importance;su opinión es de enorme valor para nosotros her opinion is of great value o importance to us;dar valor a to give o attach importance to;quitar valor a algo to take away from sth, to diminish sth5. [valentía] bravery;se necesita valor para hacer una cosa así you need to be brave o it takes courage to do a thing like that;armarse de valor to pluck up one's courage;le eché valor, y le confesé la verdad I plucked up my courage and told her the truth;¡valor y al toro! go for it!6. [desvergüenza] cheek, nerve;¡hace falta valor para decir eso! what a cheek o nerve saying a thing like that!;tener el valor de hacer algo to have the cheek o nerve to do sth7. [personaje]un joven valor del atletismo/teatro an up-and-coming young athlete/actor8.valores en cartera investment portfolio;valores [principios] valuesvalores de crecimiento growth stock;valores inmuebles real estate;valores negociables negotiable securities;valores de renta fija fixed-interest o fixed-income securities;valores de renta variable variable-interest o variable-income securities, equities* * *m1 value;de gran valor very valuable; fig of great worth ovalue;objetos de valor valuables2:3 ( valentía) courage* * *valor nm1) : value, worth, importance2) coraje: courage, valor3) valores nmpl: values, principles4) valores nmpl: securities, bonds5)sin valor : worthless* * *valor n1. (valía) value2. (precio) price¿cuál es el valor de este terreno? how much is this land worth?3. (valentía) courage -
16 system
n1) система; комплекс2) система; порядок; классификация3) метод; способ
- accelerated cost recovery system
- accounting system
- actual cost system
- administrative system
- advanced system
- airline system
- appointment system
- assessment system
- automated control system
- automated management system
- automatic conveyor system
- automatic data processing system
- automatic transfer system
- banking system
- batch system
- bidding system
- bilateral clearing system
- bimetallic monetary system
- bonus system
- budgetary control system
- cash system
- centralized control system
- central record system
- chain store system
- checking system
- classification system
- clearing system
- clearing house interbank payment system
- closed system
- closed system of finance
- communication system
- computerised system
- computerised system of payments
- computerised interbank clearing system
- conference system
- constrained system
- constraint system
- container system
- contract system
- contractual vertical marketing system
- control system
- controlled system
- corporate vertical marketing system
- cost accounting system
- cost control system
- cost distribution system
- credit system
- crediting system
- credit scoring system
- credit transfer system
- cropping system
- currency system
- data system
- data acquisition system
- data collection system
- data interchange system
- data processing system
- data transmission system
- decentralized system
- decimal system
- deferred rebate system
- department incentive system
- deposit insurance system
- distribution system
- dual system
- dual-pay system
- dual price system
- dual standard cost system
- dynamic system
- economic system
- educational system
- electronic book-entry system
- electronic fund transfer system
- engineering system
- equilibrium system
- estimate cost system
- European monetary system
- evaluation system
- exchange system
- factory system
- farming system
- farm price system
- Federal Reserve System
- feedback system
- financial system
- fiscal system
- forecasting system
- free enterprise system
- generalized system of preferences
- giro system
- hauling system
- hire purchase system
- historical cost system
- household system
- import quota system
- imprest system
- industrial system
- inefficient tax system
- information system
- information retrieval system
- in-plant system
- inspection system
- integrated accounting system
- integrated record system
- Internet-based system
- inventory control system
- irrigation system
- job order cost system
- judicial system
- justice system
- land tenure system
- land-use system
- legal system
- licence system
- linear system
- lump system
- macroeconomic system
- management system
- management information system
- managerial system
- market system
- marketing system
- master system
- measuring system
- mechanical accounting system
- mercantile system
- metric system
- monetary system
- monitoring system
- multichannel system
- multicomputer system
- multidepot system
- multiitem system
- multilateral system of settlements
- multilevel system
- multiple system
- multiproduct inventory system
- multipurpose system
- multirobot system
- multistage system
- multiuser computer system
- national banking system
- normalized system
- office system
- one-crop system
- one-price system
- open price system
- operating system
- operational system
- order system
- ordering system
- par value system
- patent system
- pay system
- pay-as-you-earn system
- pay-as-you-go system
- payment system
- petty cash system
- piecework system
- planning system
- postal system
- post giro system
- power system
- premium system
- price system
- priority system
- private enterprise system
- process control system
- processing system
- production system
- product testing system
- programme system
- programme development system
- programming system
- protectionist system
- protective system
- public-address system
- quality system
- quality intelligence system
- quality rating system
- queueing system
- quota system
- railroad system
- railway system
- rating system
- rationing system
- real-time system
- recording system
- record keeping system
- reference system
- registration system
- relay system
- remote-control system
- reporting system
- retail trade system
- retrieval system
- risk-management system
- rotation system
- savings bank system
- scoring system
- search system
- selection system
- service system
- settlement system
- sewage system
- shared resource system
- shuttle system
- single system
- single-channel system
- social system
- stable system
- stand-alone system
- standard system
- standard cost system
- standby system
- state system
- static system
- stationary system
- storage system
- storekeeping system
- supply system
- sweating system
- tariff system
- tax system
- taxation system
- telecommunication system
- telephone system
- telephone answering system
- tender system
- tenure system
- testing system
- time-shared system
- timesharing system
- transfer system
- transmission system
- transport system
- transportation system
- trial system
- truck system
- two-shift system
- two-tier banking system
- two-tier gold system
- underwriting system
- uniform system of accounts
- universal time system
- unstable system
- value system
- vertical marketing system
- voucher system
- wage system
- wage labour system
- warehousing system
- waste disposal system
- waste handling system
- waste treatment system
- water system
- weighting system
- working system
- world system
- system of accounts
- system of administration
- system of bookkeeping
- system of classification
- system of control
- system of distribution
- system of information
- system of levies
- system of management
- system of marketing
- system of marking
- system of protective tariffs
- system of sales
- system of settlements
- system of tariffs
- system of taxation
- system of transportation
- system of units
- system of weights and measures
- bypass the banking system
- convert to a metric system
- design a system
- operate a system
- phase out the quota systemEnglish-russian dctionary of contemporary Economics > system
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17 method
n
- abbreviated method
- accelerated method
- accounting method
- accretion method
- accrual method
- accrued benefit valuation method
- actual cost method
- actuarial method
- adequate method
- ad hoc method
- advanced method
- advertising method
- age-life method of depreciation
- amortization method
- approximation method
- assessment method
- automated processing method
- backtracking method
- balance method
- batch method of production
- bidding methods
- block booking method
- bookkeeping method
- branch-and-bound method
- by-product method of cost accounting
- calculation method
- capital-intensive method of production
- case study method
- cash receipts and disbursements method of accounting
- common methods of fraud
- completed contract method
- complete elimination method
- composition ratio method
- continual review method
- control method
- conventional method
- conventional production methods
- costing method
- cost-based methods
- cost depletion method
- cost-plus method
- cost-recovery method
- cost-saving method
- credit-scoring method
- critical path method
- declining-balance depreciation method
- depreciation method
- design methods
- direct method of depreciation
- direct method of standardization
- direct write-off method
- discounted cash flow method
- distributing method
- distribution method
- double-declining-balance depreciation method
- double description method
- double entry method
- economical method
- effective method
- efficient method
- estimating method
- evaluation method
- fabrication method
- fifo costing method
- first in, first out costing method
- forecasting method
- general method
- generalized method
- genetic engineering method
- graduation method
- graph method
- gross method
- gross profit method
- index method
- indexing method
- industrial method
- inspection method
- installment sale method
- inventory method
- inventory valuation method
- investment valuation method
- irregular method of write-off
- item-by-item method
- job method of cost accounting
- job order method of cost accounting
- joint product method of cost accounting
- kid-glove methods
- labour-hour method of depreciation
- lean production methods
- least-squares method
- lifo costing method
- last in, first out costing method
- loading method
- machine-hour method
- machine-hour rate depreciation method
- machining method
- mail questionnaire method
- major category method
- manual methods
- manufacturing method
- matching transactions method
- materials moving methods
- net method
- network method
- normal method
- numerical method
- one-factor-at-a-time method
- operating method
- output method of depreciation
- packaging method
- packing method
- patentable method
- patented method
- payback method
- periodic inventory method
- perpetual inventory method
- perturbation method
- physical volume method
- playback method
- point method
- prediction methods
- present value method
- pricing method
- prime cost method
- process method of cost accounting
- processing method
- production methods
- production method of depreciation
- production control method
- profit split method
- progressive methods
- quality control method
- quantitative method
- random observation method
- ranking method
- reducing balance method of depreciation
- reinterview method
- replacement method of depreciation
- resale price method
- retirement method of depreciation
- risk management method
- safe method
- sample method
- sampling method
- saturation method
- scheduling method
- scientific method
- searching method
- sequential method
- service output depreciation method
- short method
- simplex method
- sinking fund method of depreciation
- special method
- standard method
- statistical method
- stochastic approximation method
- straight line method
- straight-line method of depreciation
- straight line depreciation method
- straight-line flow method
- sum of the digits method of depreciation
- sum of the years' digits method of depreciation
- systematical method
- table method
- tally sheet method
- taxation method
- teaching methods
- team development method
- test method
- testing method
- total inventory method
- trial and error method
- turnover method
- unit method of depreciation
- unit of production method of depreciation
- unit of production depreciation method
- valuation method
- variational method
- working method
- working hours method of depreciation
- workshop method
- method of accounting
- method of amortization
- method of analysis
- method of assessment
- method of average
- method of calculation
- method of characteristics
- method of collaboration
- method of comparison
- methods of construction
- method of conveyance
- method of cooperation
- method of delivery
- method of depreciation
- method of designated routes
- method of display
- method of distribution
- methods of dodging taxes
- method of estimation
- method of evaluation
- method of exclusion
- method of feasible directions
- method of finance
- method of financing
- method of forwarding
- method of identification
- method of indirect export
- method of indirect import
- method of inspection
- method of leading averages
- method of leading variables
- method of levying duties
- methods of management
- method of manufacture
- method of operation
- method of ordering
- method of packaging
- method of packing
- method of payment
- method of planning
- method of production
- method of promotion
- method of quality determination
- methods of regulation
- method of reimbursement
- method of sales promotion
- method of sampling
- method of settlement
- method of shipment
- method of shipping
- method of smoothing
- method of solution
- method of stowage
- method of stowing
- method of successive approximation
- methods of trading
- methods of training
- method of transportation
- method of working
- cost or market whichever is lower method of inventory valuation
- adopt a method
- apply a method
- develop a method
- employ a method
- follow a method
- introduce a method
- practise a method
- realize a method
- repeal a method
- revise a method
- work out a methodEnglish-russian dctionary of contemporary Economics > method
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18 system
1) система; способ; метод2) устройство; строй3) классификация4) учение5) сеть (дорог) -
19 system
система; комплекс• -
20 system
1) система || системный3) вчт операционная система; программа-супервизор5) вчт большая программа6) метод; способ; алгоритм•system halted — "система остановлена" ( экранное сообщение об остановке компьютера при наличии серьёзной ошибки)
- CPsystem- H-system- h-system- hydrogen-air/lead battery hybrid system- Ksystem- Lsystem- L*a*b* system- master/slave computer system- p-system- y-system- Δ-system
- 1
- 2
См. также в других словарях:
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
value — The importance placed on something by an individual. Value is subjective and may change according to the circumstances. Something that may be valued highly at one time may be valued less at another time. The CENTER ONLINE Futures Glossary * * * ▪ … Financial and business terms
Value added — refers to the additional value of a commodity over the cost of commodities used to produce it from the previous stage of production. An example is the price of gasoline at the pump over the price of the oil in it. In national accounts used in… … Wikipedia
accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… … Financial and business terms
Value Measuring Methodology — (or VMM) is a tool that helps planners balance both tangible and intangible values when making investment decisions, and monitor benefits.Formal methods to calculate the Return on Investment (or ROI) have been widely understood and used for a… … Wikipedia
Accounting scandals — Accounting scandals, or corporate accounting scandals, are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. Such misdeeds typically involve complex methods for… … Wikipedia
Accounting reform — is an expansion to accounting rules that goes beyond the realm of financial measures for both individual economic entities and national economies. It is advocated by those who consider the focus of the present standards and practices wholly… … Wikipedia
Value theory — encompasses a range of approaches to understanding how, why and to what degree people should value things; whether the thing is a person, idea, object, or anything else. This investigation began in ancient philosophy, where it is called axiology… … Wikipedia
Accounting scholarship — is an academic discipline oriented towards the profession of accounting, usually taught at a business school. Since accounting is a highly technical, standards oriented profession, both practitioners and academics may claim to be experts.… … Wikipedia
Accounting liquidity — (liquidity) is a measure of the ability of a debtor to pay their debts as and when they fall due. It is usually expressed as a ratio or a percentage of current liabilities.Calculating liquidityFor a corporation with a published balance sheet… … Wikipedia
Value added tax — Taxation An aspect of fiscal policy … Wikipedia