-
1 alternative depreciation system
сокр. ADS учет, гос. фин., амер. альтернативная система амортизации (система прямой амортизации личной собственности в течение 12 лет и недвижимости в течение 40 лет, которая может использоваться любым налогоплательщиком, но обязательна для собственности, которая в основном используется за пределами США; собственности, арендуемой иностранцами или лицами с налоговыми льготами; собственности, финансируемой выпуском безналоговых облигаций; собственности, импортированной из страны с торговыми ограничениями)See:
* * *
альтернативная система амортизации: система прямой амортизации личной собственности в течение 12 лет и недвижимости в течение 40 лет, которая может использоваться любым налогоплательщиком, но обязательна для: 1) собственности, которая в основном используется за пределами США; 2) собственности в аренде иностранцам или лицам с налоговыми льготами; 3) собственности, финансируемой выпуском безналоговых облигаций; 4) собственности, импортированной из страны с торговыми ограничениями.Англо-русский экономический словарь > alternative depreciation system
-
2 Alternative Depreciation System
Универсальный англо-русский словарь > Alternative Depreciation System
-
3 straight-line depreciation
сокр. SL, s/l учет равномерная [линейная, прямая\] амортизация, равномерное начисление износа [списание основного капитала\], амортизация методом линейного [пропорционального\] списания (систематическое списание равных по величине сумм в течение нормативного срока существования актива)Syn:straight-line method, straight-line method of depreciation, equal-instalment depreciation, fixed deduction method, straight-line amortization 2), cost price methodSee:reducing-balance depreciation, depreciation method, accumulated depreciation, accelerated depreciation, straight-line method of depreciation adjusted for usage, Accelerated Cost Recovery System, alternative depreciation system
* * *
обычная (линейная, прямая, не ускоренная) амортизация: метод амортизации фиксированного актива, при котором из стоимости актива вычитается реализуемая (остаточная) стоимость материалов (напр., металлолома) и остаток делится на срок службы актива; данная процедура позволяет ежегодно списывать определенную (одинаковую) часть активов на доходы компании; так, если оборудование стоит 1200 долл., остаточная стоимость - 200 долл., срок службы - 10 лет, то ежегодная амортизация равна 100 долл. - (1200-200):10; самый простой и традиционный метод амортизации, хотя налоговые льготы привели к расширению использования методов ускоренной амортизации; см. accelerated cost recovery system;* * ** * *. Depreciation (also applies to amortization) where the amount for each period is equal. For example, annual depreciation on a $12,000 asset with a 10-year life would be $1,200 per year. . Small Business Taxes & Management 2 .Англо-русский экономический словарь > straight-line depreciation
-
4 asset depreciation range system
учет, амер. система ранжирования амортизации активов [сроков амортизации активов\]* (ранжирование сроков амортизации, разрешенное Налоговым управлением США для данного класса амортизируемых активов; система определяет верхний и нижний пределы срока полезной службы различных классов активов; система была заменена, когда Закон о налогах для стимулирования экономического возрождения 1981 г. ввел систему ускоренной амортизации (ACRS), но была вновь введена после модификации ACRS в соответствии с Законом о налоговой реформе 1986 г.)See:Accelerated Cost Recovery System, Internal Revenue Service, asset class, useful life, asset depreciation range, Economic Recovery Tax Act, Tax Reform Act of 1986, Internal Revenue Service, accelerated depreciation, accelerated tax depreciation, alternative depreciation system
* * *
abbrev.: ADR система сроков амортизации активов: стандартные сроки амортизации, установленные Службой внутренних доходов США для различных групп активов; предусматривает верхний и нижний предел для каждой группы; ускоренная амортизация основана на среднем значении между этими двумя пределами; см. accelerated cost recovery system.Англо-русский экономический словарь > asset depreciation range system
-
5 ADS
1) Общая лексика: Alcohol Disorder Syndrome2) Компьютерная техника: Active Directory Services, Alternate Data Streams, automated dependent surveillance3) Авиация: aviation data system (авиационная информационная система), autopilot disengage switch (выключатель автопилота), automatic dependent surveillance, автоматизированная система наблюдения, automatic dependent surveiliance4) Морской термин: one-atmospheric diving system (водолазная система с атмосферным давлением), atmospheric diving suit (водолазный скафандр с атмосферным давлением), altitude-depth sonar (гидроакустический измеритель высоты над поверхностью дна и глубины погружения, ГАС измерения глубины погружения и расстояния от подводного аппарата до дна)5) Спорт: Aitken Double Stars, Automatic Dice Server6) Военный термин: Acoustic SOF Detection System, Adaptive Diagnostics System, Advanced Distribution System, Air Defence Ship, Air Defense Systems, Airlift Defensive System, Application Development Software, Army Defence Studies, Army Dental Service, Associated Document Sheet, Atomic Defense Series, Attack Defend Support, accessory drive system, active dipping sonar, advanced data system, advanced declassification schedule, advanced display system, advanced diving system, advanced dressing station, aerial delivery system, air defense sector, air defense simulator, air defense squadron, air defense system, all-digital simulator, ammunition delivery system, automated data system, automatic data system, automatic digital switches, aviation depot squadron, Active Denial System7) Техника: acquisition and display subsystem, active device substrate, address, address data strobe, advanced dosimetry system, air data sensor, air defense ship, airborne display system, airport data system, altitude/depth sonar, angle data subsystem, automatic digital switch, automatic dispatch system8) Метеорология: All Directional Shower9) Юридический термин: American Depositary Shares, по иску ( такого-то лица) (ad sectam = at the suit of…), по ходатайству кого-л ( лат.)10) Бухгалтерия: Alternative Depreciation System11) Автомобильный термин: adaptive damping system12) Биржевой термин: American Depositary Share13) Оптика: angular displacement sensor14) Сокращение: Acoustic Detection Sensor, Acoustic Detection System, Advanced Deployable Systems program (US Navy), Advanced Digital Switch, Advanced Distributed Simulation, Air Data System, Air Defence Ship (India), Air Defence System, Air Defense Fighter, Air-Defense Ship, Aircraft Development Service, American Dialect Society, Architectural Design Study (NATO), Area Defensive System, Area Denial System, Armoured Delivery Squadron (UK), Atmospheric Diving System, Audio Distribution System, Automatic Defence System, Automatic Door Seal, American Denture Society (Американское общество зубного протезирования), American Daffodil Society (Американское общество любителей и селекционеров бледно-жёлтых нарциссов), American Dahlia Society (Американское общество любителей и селекционеров георгин), Anglo-Danish Society (Англо-датское общество культурных связей), Astronautical Development Society (Общество развития космонавтики), Application Development Solutions, Application Development System15) Университет: Academic Distribution Services16) Физиология: All Day Sickness, Antibody Deficiency Syndrome17) Вычислительная техника: Advanced Digital System, AutoCAD Development System, Autodesk Development System, Automatic Distribution System, Auxiliary Data System, administration server, административный сервер, Automatic Documenting System (LAN), analyzer drafter system (аналитическая чертежная система)18) Космонавтика: automatic dependent surveillance system19) Реклама: Alpha Delta Sigma20) Деловая лексика: Account Development Strategies, Advertisement And Discovery Of Services21) Бурение: arctic drilling system (арктическая буровая система (баржа на воздушной подушке с буровой установкой))22) Глоссарий компании Сахалин Энерджи: alternative design solution, водолазные работы с подачей воздуха с поверхности23) Полимеры: air-dried sheets24) Автоматика: accounting data system, attitude display system, automated design system, САР, декодер, система автоматической расшифровки, automatic decoding system, decoder25) Ядерная физика: Automatic Depressurization System26) Обработка данных: automated data service (автоматическая [автоматизированная] служба данных)27) Сахалин Ю: asset development strategy28) Химическое оружие: Agent destruction system29) Авиационная медицина: altitude decompression sickness30) Расширение файла: Ada Package Specification, Application Development Solutions (AT&T)31) Электротехника: automated distribution system32) Высокочастотная электроника: automatic debiting system33) Международная торговля: Agent Distributor Service, American Depository Share -
6 ads
1) Общая лексика: Alcohol Disorder Syndrome2) Компьютерная техника: Active Directory Services, Alternate Data Streams, automated dependent surveillance3) Авиация: aviation data system (авиационная информационная система), autopilot disengage switch (выключатель автопилота), automatic dependent surveillance, автоматизированная система наблюдения, automatic dependent surveiliance4) Морской термин: one-atmospheric diving system (водолазная система с атмосферным давлением), atmospheric diving suit (водолазный скафандр с атмосферным давлением), altitude-depth sonar (гидроакустический измеритель высоты над поверхностью дна и глубины погружения, ГАС измерения глубины погружения и расстояния от подводного аппарата до дна)5) Спорт: Aitken Double Stars, Automatic Dice Server6) Военный термин: Acoustic SOF Detection System, Adaptive Diagnostics System, Advanced Distribution System, Air Defence Ship, Air Defense Systems, Airlift Defensive System, Application Development Software, Army Defence Studies, Army Dental Service, Associated Document Sheet, Atomic Defense Series, Attack Defend Support, accessory drive system, active dipping sonar, advanced data system, advanced declassification schedule, advanced display system, advanced diving system, advanced dressing station, aerial delivery system, air defense sector, air defense simulator, air defense squadron, air defense system, all-digital simulator, ammunition delivery system, automated data system, automatic data system, automatic digital switches, aviation depot squadron, Active Denial System7) Техника: acquisition and display subsystem, active device substrate, address, address data strobe, advanced dosimetry system, air data sensor, air defense ship, airborne display system, airport data system, altitude/depth sonar, angle data subsystem, automatic digital switch, automatic dispatch system8) Метеорология: All Directional Shower9) Юридический термин: American Depositary Shares, по иску ( такого-то лица) (ad sectam = at the suit of…), по ходатайству кого-л ( лат.)10) Бухгалтерия: Alternative Depreciation System11) Автомобильный термин: adaptive damping system12) Биржевой термин: American Depositary Share13) Оптика: angular displacement sensor14) Сокращение: Acoustic Detection Sensor, Acoustic Detection System, Advanced Deployable Systems program (US Navy), Advanced Digital Switch, Advanced Distributed Simulation, Air Data System, Air Defence Ship (India), Air Defence System, Air Defense Fighter, Air-Defense Ship, Aircraft Development Service, American Dialect Society, Architectural Design Study (NATO), Area Defensive System, Area Denial System, Armoured Delivery Squadron (UK), Atmospheric Diving System, Audio Distribution System, Automatic Defence System, Automatic Door Seal, American Denture Society (Американское общество зубного протезирования), American Daffodil Society (Американское общество любителей и селекционеров бледно-жёлтых нарциссов), American Dahlia Society (Американское общество любителей и селекционеров георгин), Anglo-Danish Society (Англо-датское общество культурных связей), Astronautical Development Society (Общество развития космонавтики), Application Development Solutions, Application Development System15) Университет: Academic Distribution Services16) Физиология: All Day Sickness, Antibody Deficiency Syndrome17) Вычислительная техника: Advanced Digital System, AutoCAD Development System, Autodesk Development System, Automatic Distribution System, Auxiliary Data System, administration server, административный сервер, Automatic Documenting System (LAN), analyzer drafter system (аналитическая чертежная система)18) Космонавтика: automatic dependent surveillance system19) Реклама: Alpha Delta Sigma20) Деловая лексика: Account Development Strategies, Advertisement And Discovery Of Services21) Бурение: arctic drilling system (арктическая буровая система (баржа на воздушной подушке с буровой установкой))22) Глоссарий компании Сахалин Энерджи: alternative design solution, водолазные работы с подачей воздуха с поверхности23) Полимеры: air-dried sheets24) Автоматика: accounting data system, attitude display system, automated design system, САР, декодер, система автоматической расшифровки, automatic decoding system, decoder25) Ядерная физика: Automatic Depressurization System26) Обработка данных: automated data service (автоматическая [автоматизированная] служба данных)27) Сахалин Ю: asset development strategy28) Химическое оружие: Agent destruction system29) Авиационная медицина: altitude decompression sickness30) Расширение файла: Ada Package Specification, Application Development Solutions (AT&T)31) Электротехника: automated distribution system32) Высокочастотная электроника: automatic debiting system33) Международная торговля: Agent Distributor Service, American Depository Share -
7 Tax Reform Act of 1986
док.гос. фин., амер. закон "О налоговой реформе", 1986 г. (федеральный закон, который упростил налоговый кодекс, отменил ряд льгот и внес в него другие поправки, которые представляют собой самые существенные изменения в системе налогообложения США за последние 50 лет; в частности, закон значительно снизил максимальные ставки подоходного налога и налога на прибыль)See:tax reform, taxation, revenue system, alternative depreciation system, asset depreciation range system, Modified Accelerated Cost Recovery System, income averaging, 501(c)(3)* * *Закон о налоговой реформе 1986 г.. Федеральный закон США от 1986 г., который внес существенные изменения в Налоговый кодекс США . Инвестиционная деятельность .* * *закон о налогообложении США 1984 г.акон, согласно которому среди прочего введено определение даты начала истечения срока аренды по сделкам финансового лизинга; даны критерии отнесения оборудования к категории узкоспециального; определены правила сдачи в аренду дорогостоящих автомобилей; установлены ограничения на совершение лизинговых операций субъектами, освобожденными от уплаты налогов. abbr TRA’86Англо-русский экономический словарь > Tax Reform Act of 1986
-
8 ADS
1. accounting data system - система отсчета данных;2. acquisition and display subsystem - подсистема обнаружения и индикации;3. active device substrate - подложка активного прибора;4. address - адрес;5. address data strobe - строб кода адреса;6. advanced display system - усовершенствованная система индикации;7. advanced dosimetry system - усовершенствованная дозиметрическая система;8. advertisements - рекламные объявления;9. airborne display system - бортовая система индикации;10. air data sensor - датчик данных воздушной обстановки;11. air defense sector - сектор ПВО;12. air defense ship - корабль ПВО;13. airport data system - информационная система аэропорта;14. all-digital simulator - цифровая моделирующая установка;15. Alternative Depreciation System - альтернативная система начисления износа;16. altitude/depth sonar - гидроакустическая станция измерения глубины погружения и расстояния от подводного аппарата до дна;17. analyzer drafter system - аналитическая чертежная система;18. angle data subsystem - подсистема измерения угловых данных;19. attitude display system - система отображения данных угловой ориентации;20. AutoCAD development system - система проектирования для AutoCAD; система ADS;21. automated data system - автоматизированная информационная система;22. automated design system - система автоматизированного проектирования; САПР;23. automated distribution system - автоматизированная распределительная система;24. automatic data system - автоматическая информационная система;25. automatic depressurization system - автоматическая система снижения давления;26. automatic digital switch - автоматический цифровой коммутатор;27. automatic dispatch system - автоматическая диспетчерская система;28. aviation data system - авиационная информационная система -
9 ADS
орг.* * *см. advertisements -
10 ADR
1) Общая лексика: Agreement on Dangerous Goods by Road (Европа - АД), amicable dispute resolution (http://www.iccwbo.org/index_adr.asp), АДР (депозитарная расписка), advanced deviation request, alternative dispute resolution mechanisms, Автозаказ2) Авиация: air data reference, airborne data loader3) Морской термин: advisory course (сокр.) (рекомендованный курс)4) Медицина: нежелательная реакция (adverse drug reaction), расширенное диагностическое исследование больного (advanced diagnostic research), побочная реакция на препарат (adverse drug reaction), неблагоприятная лекарственная реакция, неблагоприятная реакция на препарат, серьезное побочное явление5) Военный термин: Automatic Data Relay, advance deviations report, advanced development report, advisory route, air defense readiness, air defense region, air defense requirements, air-launched drone rocket, aircraft direction room, aircraft discrepancy report, airfield damage repair, ammunition disposition report, ammunition disposition request6) Техника: acceptable degradation rate, airborne digital recorder, analog-to-digital recorder, angle data recorder, automatic digital relay7) Шутливое выражение: Another Driver Retires8) Религия: Army Of Divine Rights9) Юридический термин: Amicable Dispute Resolution, альтернативное разрешение споров (alternative dispute resolution), alternative dispute resolution, альтернативные методы разрешения споров10) Бухгалтерия: Asset Depreciation Range, Average Daily Rate, срок службы актива (устанавливаемый Налоговым управлением США для начисления износа определённых активов, asset depreciation range)11) Автомобильный термин: Automatic Distance Regulation (Krokodil), (Automatic Distance Regulation) автоматическое регулирование расстояния (система по поддержанию безопасного расстояния до впереди идущего автомобиля) (Krokodil)12) Биржевой термин: Annual Dividend Ratio, американское депозитарное свидетельство (American depository receipt), свободнообращающаяся расписка на иностранные акции, депонированная в банке США (American depository receipt), American Depositary Receipts13) Гидрография: auxiliary data receiver (сокр.) (приёмник вспомогательных данных)14) Кино: audio dilog replacement (дублирование фильма. ex.: ADR translation)15) Радио: Additional Dialog Recording, Advanced Digital Radio16) Сокращение: Accident Data Recorder, Advanced Digital Receiver, Air Data Relay, Air Defence Region (UK), Air Defense Reticle (USA), Airborne Data Relay, Armoured Delivery Regiment (UK), adverse drug reaction (препарата), неблагоприятная побочная реакция (препарата), European Agreement Concerning the International Carriage of Dangerous Goods by Roads (Европейское соглашение о международной дорожной перевозке опасных грузов, ДОПОГ)17) Электроника: Aperture Direct Readout, Audio Dialog Replacement, Automatic Dialog Recording18) Вычислительная техника: Automated Distance Regulation (Auto), Advanced Digital Recording (Streamer, Philips, OnStream), analog digital recorder (сокр.) (аналого-цифровой регистратор)19) Нефть: activities and deliverables register, приемлемая скорость ухудшения рабочих характеристик (acceptable degradation rate)20) Иммунология: Animal Drug Request21) Онкология: Adverse Drug Reaction22) Банковское дело: свободно обращающаяся расписка на иностранные акции, депонированная в банке США (American depositary receipt)23) Транспорт: Agent D Reaper, Automated Demand Resolution, Automatic Driver Recognition, Европейское соглашение о перевозке опасных грузов (ADR = Agreement on Dangerous Goods by Road (Europe) http://www.trustline.ru/adr/)24) Атомная энергия: МПД (absorbed dose rate( мощность поглощенной дозы), измеряется в Гр/ч)25) Экология: Agreement on Dangerous Goods by Road27) Деловая лексика: Administrative Dispute Resolution, American Depository Receipt28) Инвестиции: American depositary receipt29) Автоматика: automatic diagnostic and recovery system30) Военно-морской флот: arrival discrepancy report (сокр.) (донесение о причинах несвоевременного прибытия), Aviation Machinist's Mate R (Reciprocating Engine Mechanic) (сокр.) (старшина — авиационный механик по поршневым двигателям)31) Расширение файла: AfterDark Randomizer screensaver, Opera Browser Bookmark - Extension32) Логистика: Европейский закон, регулирующий международные автотранспортные перевозки опасных грузов (Agreement on Dangerous Goods by Road)33) Военно-политический термин: Air Defence Region34) Каспий: asset depreciation rate35) Снабжение: запрос на усложнённое изменение36) Программное обеспечение: Australian Design Rules37) Международные перевозки: European Agreement concerning the international carriage of dangerous goods by road -
11 Adr
1) Общая лексика: Agreement on Dangerous Goods by Road (Европа - АД), amicable dispute resolution (http://www.iccwbo.org/index_adr.asp), АДР (депозитарная расписка), advanced deviation request, alternative dispute resolution mechanisms, Автозаказ2) Авиация: air data reference, airborne data loader3) Морской термин: advisory course (сокр.) (рекомендованный курс)4) Медицина: нежелательная реакция (adverse drug reaction), расширенное диагностическое исследование больного (advanced diagnostic research), побочная реакция на препарат (adverse drug reaction), неблагоприятная лекарственная реакция, неблагоприятная реакция на препарат, серьезное побочное явление5) Военный термин: Automatic Data Relay, advance deviations report, advanced development report, advisory route, air defense readiness, air defense region, air defense requirements, air-launched drone rocket, aircraft direction room, aircraft discrepancy report, airfield damage repair, ammunition disposition report, ammunition disposition request6) Техника: acceptable degradation rate, airborne digital recorder, analog-to-digital recorder, angle data recorder, automatic digital relay7) Шутливое выражение: Another Driver Retires8) Религия: Army Of Divine Rights9) Юридический термин: Amicable Dispute Resolution, альтернативное разрешение споров (alternative dispute resolution), alternative dispute resolution, альтернативные методы разрешения споров10) Бухгалтерия: Asset Depreciation Range, Average Daily Rate, срок службы актива (устанавливаемый Налоговым управлением США для начисления износа определённых активов, asset depreciation range)11) Автомобильный термин: Automatic Distance Regulation (Krokodil), (Automatic Distance Regulation) автоматическое регулирование расстояния (система по поддержанию безопасного расстояния до впереди идущего автомобиля) (Krokodil)12) Биржевой термин: Annual Dividend Ratio, американское депозитарное свидетельство (American depository receipt), свободнообращающаяся расписка на иностранные акции, депонированная в банке США (American depository receipt), American Depositary Receipts13) Гидрография: auxiliary data receiver (сокр.) (приёмник вспомогательных данных)14) Кино: audio dilog replacement (дублирование фильма. ex.: ADR translation)15) Радио: Additional Dialog Recording, Advanced Digital Radio16) Сокращение: Accident Data Recorder, Advanced Digital Receiver, Air Data Relay, Air Defence Region (UK), Air Defense Reticle (USA), Airborne Data Relay, Armoured Delivery Regiment (UK), adverse drug reaction (препарата), неблагоприятная побочная реакция (препарата), European Agreement Concerning the International Carriage of Dangerous Goods by Roads (Европейское соглашение о международной дорожной перевозке опасных грузов, ДОПОГ)17) Электроника: Aperture Direct Readout, Audio Dialog Replacement, Automatic Dialog Recording18) Вычислительная техника: Automated Distance Regulation (Auto), Advanced Digital Recording (Streamer, Philips, OnStream), analog digital recorder (сокр.) (аналого-цифровой регистратор)19) Нефть: activities and deliverables register, приемлемая скорость ухудшения рабочих характеристик (acceptable degradation rate)20) Иммунология: Animal Drug Request21) Онкология: Adverse Drug Reaction22) Банковское дело: свободно обращающаяся расписка на иностранные акции, депонированная в банке США (American depositary receipt)23) Транспорт: Agent D Reaper, Automated Demand Resolution, Automatic Driver Recognition, Европейское соглашение о перевозке опасных грузов (ADR = Agreement on Dangerous Goods by Road (Europe) http://www.trustline.ru/adr/)24) Атомная энергия: МПД (absorbed dose rate( мощность поглощенной дозы), измеряется в Гр/ч)25) Экология: Agreement on Dangerous Goods by Road27) Деловая лексика: Administrative Dispute Resolution, American Depository Receipt28) Инвестиции: American depositary receipt29) Автоматика: automatic diagnostic and recovery system30) Военно-морской флот: arrival discrepancy report (сокр.) (донесение о причинах несвоевременного прибытия), Aviation Machinist's Mate R (Reciprocating Engine Mechanic) (сокр.) (старшина — авиационный механик по поршневым двигателям)31) Расширение файла: AfterDark Randomizer screensaver, Opera Browser Bookmark - Extension32) Логистика: Европейский закон, регулирующий международные автотранспортные перевозки опасных грузов (Agreement on Dangerous Goods by Road)33) Военно-политический термин: Air Defence Region34) Каспий: asset depreciation rate35) Снабжение: запрос на усложнённое изменение36) Программное обеспечение: Australian Design Rules37) Международные перевозки: European Agreement concerning the international carriage of dangerous goods by road -
12 adr
1) Общая лексика: Agreement on Dangerous Goods by Road (Европа - АД), amicable dispute resolution (http://www.iccwbo.org/index_adr.asp), АДР (депозитарная расписка), advanced deviation request, alternative dispute resolution mechanisms, Автозаказ2) Авиация: air data reference, airborne data loader3) Морской термин: advisory course (сокр.) (рекомендованный курс)4) Медицина: нежелательная реакция (adverse drug reaction), расширенное диагностическое исследование больного (advanced diagnostic research), побочная реакция на препарат (adverse drug reaction), неблагоприятная лекарственная реакция, неблагоприятная реакция на препарат, серьезное побочное явление5) Военный термин: Automatic Data Relay, advance deviations report, advanced development report, advisory route, air defense readiness, air defense region, air defense requirements, air-launched drone rocket, aircraft direction room, aircraft discrepancy report, airfield damage repair, ammunition disposition report, ammunition disposition request6) Техника: acceptable degradation rate, airborne digital recorder, analog-to-digital recorder, angle data recorder, automatic digital relay7) Шутливое выражение: Another Driver Retires8) Религия: Army Of Divine Rights9) Юридический термин: Amicable Dispute Resolution, альтернативное разрешение споров (alternative dispute resolution), alternative dispute resolution, альтернативные методы разрешения споров10) Бухгалтерия: Asset Depreciation Range, Average Daily Rate, срок службы актива (устанавливаемый Налоговым управлением США для начисления износа определённых активов, asset depreciation range)11) Автомобильный термин: Automatic Distance Regulation (Krokodil), (Automatic Distance Regulation) автоматическое регулирование расстояния (система по поддержанию безопасного расстояния до впереди идущего автомобиля) (Krokodil)12) Биржевой термин: Annual Dividend Ratio, американское депозитарное свидетельство (American depository receipt), свободнообращающаяся расписка на иностранные акции, депонированная в банке США (American depository receipt), American Depositary Receipts13) Гидрография: auxiliary data receiver (сокр.) (приёмник вспомогательных данных)14) Кино: audio dilog replacement (дублирование фильма. ex.: ADR translation)15) Радио: Additional Dialog Recording, Advanced Digital Radio16) Сокращение: Accident Data Recorder, Advanced Digital Receiver, Air Data Relay, Air Defence Region (UK), Air Defense Reticle (USA), Airborne Data Relay, Armoured Delivery Regiment (UK), adverse drug reaction (препарата), неблагоприятная побочная реакция (препарата), European Agreement Concerning the International Carriage of Dangerous Goods by Roads (Европейское соглашение о международной дорожной перевозке опасных грузов, ДОПОГ)17) Электроника: Aperture Direct Readout, Audio Dialog Replacement, Automatic Dialog Recording18) Вычислительная техника: Automated Distance Regulation (Auto), Advanced Digital Recording (Streamer, Philips, OnStream), analog digital recorder (сокр.) (аналого-цифровой регистратор)19) Нефть: activities and deliverables register, приемлемая скорость ухудшения рабочих характеристик (acceptable degradation rate)20) Иммунология: Animal Drug Request21) Онкология: Adverse Drug Reaction22) Банковское дело: свободно обращающаяся расписка на иностранные акции, депонированная в банке США (American depositary receipt)23) Транспорт: Agent D Reaper, Automated Demand Resolution, Automatic Driver Recognition, Европейское соглашение о перевозке опасных грузов (ADR = Agreement on Dangerous Goods by Road (Europe) http://www.trustline.ru/adr/)24) Атомная энергия: МПД (absorbed dose rate( мощность поглощенной дозы), измеряется в Гр/ч)25) Экология: Agreement on Dangerous Goods by Road27) Деловая лексика: Administrative Dispute Resolution, American Depository Receipt28) Инвестиции: American depositary receipt29) Автоматика: automatic diagnostic and recovery system30) Военно-морской флот: arrival discrepancy report (сокр.) (донесение о причинах несвоевременного прибытия), Aviation Machinist's Mate R (Reciprocating Engine Mechanic) (сокр.) (старшина — авиационный механик по поршневым двигателям)31) Расширение файла: AfterDark Randomizer screensaver, Opera Browser Bookmark - Extension32) Логистика: Европейский закон, регулирующий международные автотранспортные перевозки опасных грузов (Agreement on Dangerous Goods by Road)33) Военно-политический термин: Air Defence Region34) Каспий: asset depreciation rate35) Снабжение: запрос на усложнённое изменение36) Программное обеспечение: Australian Design Rules37) Международные перевозки: European Agreement concerning the international carriage of dangerous goods by road -
13 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.———————————————————————————————————————— -
14 SL
1) Общая лексика: single line diagrams, Second Life ( virtual alternative universe)2) Компьютерная техника: Source Statement Library3) Американизм: State Library4) Спорт: Sport Light, Sporting Lisbon, Starting Line5) Латинский язык: Sine Loco6) Военный термин: Sea Launch, Security Level, Sensitivity Level, Silenced Liberators, Slow Loader, Sniper Lords, Staged Loading, Steel And Lead, Strategic Logistics, System Layer, safety level, safety limit, sea landing, second lieutenant, section leader, service letter, shelf life, ship-launched, shoulder-launched, signal level, skill level, sound locator, squad leader, squadron, squadron leader, start line, stick leave, stock level, stock list, storage location, structures laboratory, sub-lieutenant, supplementary list, supplier letter, support line, surface launch7) Техника: Self Locking, Subscriber's Lines, satellite link, satellite-borne laser, semiclassical linearization theory, shrinkage limit, slew rate, slightly soluble, space laser, square-law, stationary low, straight-line depreciation8) Шутливое выражение: Spirit Lady9) Химия: Short Lived, ВК ( водорастворимый концентрат) (название препаративной формы согласно коду GIFAP)10) Математика: символическая логика (symbolic logic)11) Религия: Satan's Lovers12) Железнодорожный термин: Salt Lake City Southern Railroad, Short Line13) Фармакология: под язык14) Грубое выражение: Sexy Lady, Sexy Lookin, Slow Loser, Sucker Love15) Политика: Sierra Leone16) Сокращение: Civil aircraft marking (Slovenia), Salvage Loss, Slovenian, Slovenian/Slovene, Soft Landing, Source Level, Space Launch, Space Launcher, SpaceLab, Streamlined (boat-tailed), safe locker, sand-loaded, sea level, slide, sliding, south latitude, sublingual17) Университет: Student Life, Student Loan, Swift Lecture18) Физика: Super Lattice19) Физиология: Sensation Level, Sensory Level20) Электроника: Specification Limit21) Вычислительная техника: Space Launch (Space), SpaceLab (Space)22) Нефть: liquid saturation, section line, sonic log, south line23) Транспорт: Same Lane, Spoiler Lover, Sport Luxury, Steam Locomotive, Superstar Limo24) Холодильная техника: suction line25) Экология: sea level observations26) СМИ: Scottish Lass, Small Letters, Spot Light27) Деловая лексика: Sold28) Бурение: южная граница (south line), южная линия (south line)29) Глоссарий компании Сахалин Энерджи: scattering layer30) Образование: Supervised Learning31) Полимеры: space laboratory, straight line32) Программирование: Save Layout, Short Length, Source Language, Speak Language33) Сахалин Ю: steam low, steam low pressure (3-5 bar)34) Химическое оружие: site location35) Авиационная медицина: sluggishness36) Расширение файла: S-Lang language source code file37) SAP.тех. системный журнал38) Нефть и газ: scale low limit, seal liquid, seismic log, AL39) Алюминиевая промышленность: spent liquor40) Электротехника: separately leaded, stability limit41) Фантастика Sith Lord42) Должность: Service Learning, Skill Less, Software Laborer43) Чат: Scots Lass44) NYSE. S L Industries, Inc.45) Программное обеспечение: Second Life, Standard Library, System Library46) Единицы измерений: Step Length -
15 Sl
1) Общая лексика: single line diagrams, Second Life ( virtual alternative universe)2) Компьютерная техника: Source Statement Library3) Американизм: State Library4) Спорт: Sport Light, Sporting Lisbon, Starting Line5) Латинский язык: Sine Loco6) Военный термин: Sea Launch, Security Level, Sensitivity Level, Silenced Liberators, Slow Loader, Sniper Lords, Staged Loading, Steel And Lead, Strategic Logistics, System Layer, safety level, safety limit, sea landing, second lieutenant, section leader, service letter, shelf life, ship-launched, shoulder-launched, signal level, skill level, sound locator, squad leader, squadron, squadron leader, start line, stick leave, stock level, stock list, storage location, structures laboratory, sub-lieutenant, supplementary list, supplier letter, support line, surface launch7) Техника: Self Locking, Subscriber's Lines, satellite link, satellite-borne laser, semiclassical linearization theory, shrinkage limit, slew rate, slightly soluble, space laser, square-law, stationary low, straight-line depreciation8) Шутливое выражение: Spirit Lady9) Химия: Short Lived, ВК ( водорастворимый концентрат) (название препаративной формы согласно коду GIFAP)10) Математика: символическая логика (symbolic logic)11) Религия: Satan's Lovers12) Железнодорожный термин: Salt Lake City Southern Railroad, Short Line13) Фармакология: под язык14) Грубое выражение: Sexy Lady, Sexy Lookin, Slow Loser, Sucker Love15) Политика: Sierra Leone16) Сокращение: Civil aircraft marking (Slovenia), Salvage Loss, Slovenian, Slovenian/Slovene, Soft Landing, Source Level, Space Launch, Space Launcher, SpaceLab, Streamlined (boat-tailed), safe locker, sand-loaded, sea level, slide, sliding, south latitude, sublingual17) Университет: Student Life, Student Loan, Swift Lecture18) Физика: Super Lattice19) Физиология: Sensation Level, Sensory Level20) Электроника: Specification Limit21) Вычислительная техника: Space Launch (Space), SpaceLab (Space)22) Нефть: liquid saturation, section line, sonic log, south line23) Транспорт: Same Lane, Spoiler Lover, Sport Luxury, Steam Locomotive, Superstar Limo24) Холодильная техника: suction line25) Экология: sea level observations26) СМИ: Scottish Lass, Small Letters, Spot Light27) Деловая лексика: Sold28) Бурение: южная граница (south line), южная линия (south line)29) Глоссарий компании Сахалин Энерджи: scattering layer30) Образование: Supervised Learning31) Полимеры: space laboratory, straight line32) Программирование: Save Layout, Short Length, Source Language, Speak Language33) Сахалин Ю: steam low, steam low pressure (3-5 bar)34) Химическое оружие: site location35) Авиационная медицина: sluggishness36) Расширение файла: S-Lang language source code file37) SAP.тех. системный журнал38) Нефть и газ: scale low limit, seal liquid, seismic log, AL39) Алюминиевая промышленность: spent liquor40) Электротехника: separately leaded, stability limit41) Фантастика Sith Lord42) Должность: Service Learning, Skill Less, Software Laborer43) Чат: Scots Lass44) NYSE. S L Industries, Inc.45) Программное обеспечение: Second Life, Standard Library, System Library46) Единицы измерений: Step Length -
16 sl
1) Общая лексика: single line diagrams, Second Life ( virtual alternative universe)2) Компьютерная техника: Source Statement Library3) Американизм: State Library4) Спорт: Sport Light, Sporting Lisbon, Starting Line5) Латинский язык: Sine Loco6) Военный термин: Sea Launch, Security Level, Sensitivity Level, Silenced Liberators, Slow Loader, Sniper Lords, Staged Loading, Steel And Lead, Strategic Logistics, System Layer, safety level, safety limit, sea landing, second lieutenant, section leader, service letter, shelf life, ship-launched, shoulder-launched, signal level, skill level, sound locator, squad leader, squadron, squadron leader, start line, stick leave, stock level, stock list, storage location, structures laboratory, sub-lieutenant, supplementary list, supplier letter, support line, surface launch7) Техника: Self Locking, Subscriber's Lines, satellite link, satellite-borne laser, semiclassical linearization theory, shrinkage limit, slew rate, slightly soluble, space laser, square-law, stationary low, straight-line depreciation8) Шутливое выражение: Spirit Lady9) Химия: Short Lived, ВК ( водорастворимый концентрат) (название препаративной формы согласно коду GIFAP)10) Математика: символическая логика (symbolic logic)11) Религия: Satan's Lovers12) Железнодорожный термин: Salt Lake City Southern Railroad, Short Line13) Фармакология: под язык14) Грубое выражение: Sexy Lady, Sexy Lookin, Slow Loser, Sucker Love15) Политика: Sierra Leone16) Сокращение: Civil aircraft marking (Slovenia), Salvage Loss, Slovenian, Slovenian/Slovene, Soft Landing, Source Level, Space Launch, Space Launcher, SpaceLab, Streamlined (boat-tailed), safe locker, sand-loaded, sea level, slide, sliding, south latitude, sublingual17) Университет: Student Life, Student Loan, Swift Lecture18) Физика: Super Lattice19) Физиология: Sensation Level, Sensory Level20) Электроника: Specification Limit21) Вычислительная техника: Space Launch (Space), SpaceLab (Space)22) Нефть: liquid saturation, section line, sonic log, south line23) Транспорт: Same Lane, Spoiler Lover, Sport Luxury, Steam Locomotive, Superstar Limo24) Холодильная техника: suction line25) Экология: sea level observations26) СМИ: Scottish Lass, Small Letters, Spot Light27) Деловая лексика: Sold28) Бурение: южная граница (south line), южная линия (south line)29) Глоссарий компании Сахалин Энерджи: scattering layer30) Образование: Supervised Learning31) Полимеры: space laboratory, straight line32) Программирование: Save Layout, Short Length, Source Language, Speak Language33) Сахалин Ю: steam low, steam low pressure (3-5 bar)34) Химическое оружие: site location35) Авиационная медицина: sluggishness36) Расширение файла: S-Lang language source code file37) SAP.тех. системный журнал38) Нефть и газ: scale low limit, seal liquid, seismic log, AL39) Алюминиевая промышленность: spent liquor40) Электротехника: separately leaded, stability limit41) Фантастика Sith Lord42) Должность: Service Learning, Skill Less, Software Laborer43) Чат: Scots Lass44) NYSE. S L Industries, Inc.45) Программное обеспечение: Second Life, Standard Library, System Library46) Единицы измерений: Step Length
См. также в других словарях:
Alternative Depreciation System - ADS — A depreciation schedule with a straight line recovery period that generally mirrors the class life of the asset s depreciation. Taxpayers who elect to use the alternative depreciation system feel that the alternative schedule will allow for a… … Investment dictionary
Alternative Minimum Tax — (AMT) is part of the Federal income tax system of the United States. There is an AMT for those who owe personal income tax, and another for corporations owing corporate income tax. Only the AMT for those owing personal income tax is described… … Wikipedia
Depreciation recapture — Part of a series on Taxation Taxation in the United States … Wikipedia
MACRS — Part of a series on Taxation Taxation in the United States … Wikipedia
доход с привилегированным налоговым режимом — Статьи, указанные в налоговом законодательстве, которые налогоплательщик должен включать в налоговую декларацию при расчете альтернативного минимального налога (alternative minimum tax, AMI). В соответствии с Законом о согласовании доходов 1993 г … Финансово-инвестиционный толковый словарь
ADS — American Depositary Share (Business » Stock Exchange) Active Directory Services (Computing » General) Automatic Dependent Surveillance (Governmental » Transportation) **** Air Defense Systems (Governmental » Military) **** Alternate Data Streams… … Abbreviations dictionary
Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… … Universalium
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
Business and Industry Review — ▪ 1999 Introduction Overview Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… … Universalium
income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… … Universalium
Economic democracy — is a socioeconomic philosophy that suggests a shift in decision making power from a small minority of corporate shareholders to a larger majority of public stakeholders. There is no single definition or approach for economic democracy, but most… … Wikipedia
