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1 Annual Review Committee
ARC, Annual Review CommitteeEnglish-Russian dictionary of planing, cross-planing and slotting machines > Annual Review Committee
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2 Annual Review Committee
Военный термин: комитет по составлению годовых отчётов (НАТО)Универсальный англо-русский словарь > Annual Review Committee
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3 Annual Review Committee
Military: ARCУниверсальный русско-английский словарь > Annual Review Committee
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4 Annual Review committee
English-Russian military dictionary > Annual Review committee
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5 committee
committee on Government Operations (US House of Representatives) — комиссия по деятельности правительственных органов (палаты представителей конгресса США)
Counter Insurgency committee (of the White House) — комитет (Белого дома) по борьбе с национально-освободительным и повстанческим движениями
Deputy Secretaries committee, NSC — комитет заместителей министров при СНБ
Foreign Intelligence committee, NSC — комитет по внешней разведке СНБ
Intelligence committee, NSC — разведывательный комитет СНБ
Military Liaison committee, Department of Energy — комитет министерства энергетики по связям с ВС
NATO Command, Control and Information Systems and Automatic Data Processing committee — комитет НАТО по АСУ и системам автоматической обработки данных
Policy Review committee, NSC — комитет по оценке политики при СНБ (возглавляется директором ЦРУ)
Special Coordination committee, NSC — специальный координационный комитет СНБ
— ordnance technical committee -
6 ARC
1) Общая лексика: AAD Ref Code, abnormal retinal correspondence, анормальное соответствие точек на сетчатке глаз, ненормальное соответствие точек на сетчатке глаз, (сокр. от) Alberta Research Council = Научно-исследовательский совет провинции Альберта (Канада), Австралийский научно-исследовательский совет (Australian Research Council)2) Компьютерная техника: Advance Risc Computing, Amateur Radio Club, Argonaut Risc Core3) Авиация: Корпорация взаиморасчётов и отчетности авиакомпаний (Airlines Reporting Corporation), Корпорация авиакомпаний по составлению отчётов, Airlines Reporting Corporation4) Медицина: Артрогрипозный ренальный холестаз (Arthrogryposis – renal tubular – cholestasis)5) Американизм: Agricultural Resource Center, Appalachian Regional Commission, Appalachian Regional Committee6) Спорт: Active Race Control, Alloy Racing Composites, Association Of Rover Clubs, Atlantic Rally For Cruisers7) Военный термин: Accounting Requirements Code, Acquisition Review Committee, Advanced Recon Commandos, Advanced Rotor Concepts, Aeronautical Research Committee, Aeronautical Research Council, Air Rescue Center, Air Reserve Component, Airborne Radio Communications, Airworthiness Requirements Committee, Almost Ready To Cover, American Red Cross, Annual Review Committee, Anti Reflective Coating, Arc Second Raster Chart, Architecture Review Committee, Armored Reconnaissance Carrier, Army Reserve Corps, Army regulations with changes, Attack Retrieve And Capture, Attack Retrieve Capture, Cable Ship, adjusted range correction, advanced reentry concept, advanced research center, air radio communications, ammunition regulating center, annual report of the council, anti-riot cartridge, area coordination review, area of responsibility center, armored car, augmentation research center, automatic range control, АРС (air radio communications - авиационная радиосвязь)8) Техника: airborne radio communicating, alarm response card, alliance research center, alternative repair criteria, analyzer-recorder-controller, antireflecting coating, automatic error correction, automatic relay calculator, auxiliary relay cabinet, average response computer9) Религия: Affinity Reality Communication10) Железнодорожный термин: Alexander Railroad Company11) Юридический термин: Addicts Rehabilitation Center, Alcohol Recovery Center, Awareness Responsibility Communication12) Бухгалтерия: Accounting Regulatory Committee13) Автомобильный термин: automatic ride control, Anti Roll Control14) Астрономия: Advanced Reentry Concepts15) Сокращение: Acoustic Research Center (USA), Advanced Re-entry Concept, Agricultural Research Council, Air Reserve Component (USA), Aircraft Radio Corporation, Alcoholic Rehabilitation Center, Allied Research Corp. (USA), Ames Research Center (USA), Annual Reporting Centre, Aramaic, Area Reprogramming Capability, Armada Republica de Colombia (Colombian Navy), Atlantic Research Corp. (USA), Submarine Cable Repair ship (USA), Ames Research Center (NASA)16) Университет: Academic Resource Center, Academic Resource Connection, Accreditation And Registration Council, Allison Road Classroom17) Физиология: Access Respite Care18) Электроника: Antireflective coating19) Вычислительная техника: Advanced RISC Computer, Advanced RISC Computing, attached resource computer system, Ames Research Center (NASA, Space), Advanced RISC Computing (architecture, ACE, RISC)20) Иммунология: AIDS-related complex21) Транспорт: Actual Rolling Conditions, Advocacy For Respect For Cyclists, Airline Reporting Corporation, Allison Road Center22) Воздухоплавание: Atlantic Research Corporation, Aeronautical Research Council (UK)23) Механика: Automatic Recirculation Control24) Фирменный знак: Agricultural Risk Consultants25) Экология: acceptable residual concentration26) СМИ: Advanced Readers Copy, Art Response And Copy27) Деловая лексика: Advice And Reformation Committee, Attentive Reliable Courteous28) Сетевые технологии: Advanced Router Configuration, attached resource computer, вычислительная сеть для распределённой обработки данных29) Полимеры: automatic ratio control, automatic remote control30) Автоматика: American Research Corporation31) Океанография: Automated Radiotheodolite32) Химическое оружие: accelerating rate calorimetry, accounting requirement code33) Авиационная медицина: Ames Research Center34) Расширение файла: Archive format (ARC, PKARC/PKXARC, PKPAK/PKUNPAK), Augmentation Research Center (US)35) Автоматическое регулирование: антирезонансный контур (anti resonance circuit)36) МИД: Autonomous Republic of Crimea37) Фантастика Advanced Recon Commando, Advanced Reconnaissance Commando38) Общественная организация: Allied Rainbow Communities, Animal Rights Conference, Association For Retarded Citizens, Association for Retarded Children39) Должность: Acquire Retain And Cultivate40) Правительство: Auckland Regional Council41) NYSE. Atlantic Richfield Company42) Аэропорты: Arctic Village, Alaska USA -
7 arc
1) Общая лексика: AAD Ref Code, abnormal retinal correspondence, анормальное соответствие точек на сетчатке глаз, ненормальное соответствие точек на сетчатке глаз, (сокр. от) Alberta Research Council = Научно-исследовательский совет провинции Альберта (Канада), Австралийский научно-исследовательский совет (Australian Research Council)2) Компьютерная техника: Advance Risc Computing, Amateur Radio Club, Argonaut Risc Core3) Авиация: Корпорация взаиморасчётов и отчетности авиакомпаний (Airlines Reporting Corporation), Корпорация авиакомпаний по составлению отчётов, Airlines Reporting Corporation4) Медицина: Артрогрипозный ренальный холестаз (Arthrogryposis – renal tubular – cholestasis)5) Американизм: Agricultural Resource Center, Appalachian Regional Commission, Appalachian Regional Committee6) Спорт: Active Race Control, Alloy Racing Composites, Association Of Rover Clubs, Atlantic Rally For Cruisers7) Военный термин: Accounting Requirements Code, Acquisition Review Committee, Advanced Recon Commandos, Advanced Rotor Concepts, Aeronautical Research Committee, Aeronautical Research Council, Air Rescue Center, Air Reserve Component, Airborne Radio Communications, Airworthiness Requirements Committee, Almost Ready To Cover, American Red Cross, Annual Review Committee, Anti Reflective Coating, Arc Second Raster Chart, Architecture Review Committee, Armored Reconnaissance Carrier, Army Reserve Corps, Army regulations with changes, Attack Retrieve And Capture, Attack Retrieve Capture, Cable Ship, adjusted range correction, advanced reentry concept, advanced research center, air radio communications, ammunition regulating center, annual report of the council, anti-riot cartridge, area coordination review, area of responsibility center, armored car, augmentation research center, automatic range control, АРС (air radio communications - авиационная радиосвязь)8) Техника: airborne radio communicating, alarm response card, alliance research center, alternative repair criteria, analyzer-recorder-controller, antireflecting coating, automatic error correction, automatic relay calculator, auxiliary relay cabinet, average response computer9) Религия: Affinity Reality Communication10) Железнодорожный термин: Alexander Railroad Company11) Юридический термин: Addicts Rehabilitation Center, Alcohol Recovery Center, Awareness Responsibility Communication12) Бухгалтерия: Accounting Regulatory Committee13) Автомобильный термин: automatic ride control, Anti Roll Control14) Астрономия: Advanced Reentry Concepts15) Сокращение: Acoustic Research Center (USA), Advanced Re-entry Concept, Agricultural Research Council, Air Reserve Component (USA), Aircraft Radio Corporation, Alcoholic Rehabilitation Center, Allied Research Corp. (USA), Ames Research Center (USA), Annual Reporting Centre, Aramaic, Area Reprogramming Capability, Armada Republica de Colombia (Colombian Navy), Atlantic Research Corp. (USA), Submarine Cable Repair ship (USA), Ames Research Center (NASA)16) Университет: Academic Resource Center, Academic Resource Connection, Accreditation And Registration Council, Allison Road Classroom17) Физиология: Access Respite Care18) Электроника: Antireflective coating19) Вычислительная техника: Advanced RISC Computer, Advanced RISC Computing, attached resource computer system, Ames Research Center (NASA, Space), Advanced RISC Computing (architecture, ACE, RISC)20) Иммунология: AIDS-related complex21) Транспорт: Actual Rolling Conditions, Advocacy For Respect For Cyclists, Airline Reporting Corporation, Allison Road Center22) Воздухоплавание: Atlantic Research Corporation, Aeronautical Research Council (UK)23) Механика: Automatic Recirculation Control24) Фирменный знак: Agricultural Risk Consultants25) Экология: acceptable residual concentration26) СМИ: Advanced Readers Copy, Art Response And Copy27) Деловая лексика: Advice And Reformation Committee, Attentive Reliable Courteous28) Сетевые технологии: Advanced Router Configuration, attached resource computer, вычислительная сеть для распределённой обработки данных29) Полимеры: automatic ratio control, automatic remote control30) Автоматика: American Research Corporation31) Океанография: Automated Radiotheodolite32) Химическое оружие: accelerating rate calorimetry, accounting requirement code33) Авиационная медицина: Ames Research Center34) Расширение файла: Archive format (ARC, PKARC/PKXARC, PKPAK/PKUNPAK), Augmentation Research Center (US)35) Автоматическое регулирование: антирезонансный контур (anti resonance circuit)36) МИД: Autonomous Republic of Crimea37) Фантастика Advanced Recon Commando, Advanced Reconnaissance Commando38) Общественная организация: Allied Rainbow Communities, Animal Rights Conference, Association For Retarded Citizens, Association for Retarded Children39) Должность: Acquire Retain And Cultivate40) Правительство: Auckland Regional Council41) NYSE. Atlantic Richfield Company42) Аэропорты: Arctic Village, Alaska USA -
8 ARC
ARC, Acquisition Review Committee————————ARC, adjusted range correction————————ARC, advanced reentry concept————————ARC, advanced research center————————ARC, Aeronautical Research Committee————————ARC, Бр Aeronautical Research Council————————ARC, air(borne) radio communicationsав бортовое радиооборудование————————ARC, Air Rescue Center————————ARC, Airworthiness Requirements Committee————————ARC, American Red Cross————————ARC, ammunition regulating center————————ARC, annual report of the council————————ARC, Annual Review Committee————————ARC, anti-riot cartridgeпатрон с боевым снаряжение для полицейских действий (напр. с резиновой пулей)————————ARC, area coordination review————————ARC, area of responsibility center————————ARC, armored car————————ARC, Army regulations with changes————————ARC, Army Reserve Corps————————ARC, augmentation research centerдополнительный [резервный] НИЦ————————ARC, automatic range control————————ARC, automatic ratio control————————ARC, automatic remote controlEnglish-Russian dictionary of planing, cross-planing and slotting machines > ARC
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9 комитет по составлению годовых отчётов
Military: Annual Review Committee (НАТО)Универсальный русско-английский словарь > комитет по составлению годовых отчётов
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10 near cash
!гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.The UK's public spending framework is based on several key principles:"consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;" "the judgement of success by policy outcomes rather than resource inputs;" "strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and"the proper costing and management of capital assets to provide the right incentives for public investment.The Government sets policy to meet two firm fiscal rules:"the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and"the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)"Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and"Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.More information about DEL and AME is set out below.In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets."Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest."Within the Resource Budget DEL, departments have separate controls on:"Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and"The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:"provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;" "enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;" "introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and"not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:"an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;" "an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;" "to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with"further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.Technical Notes explain how performance against each PSA target will be measured.To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.This document was updated on 19 December 2005.Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money————————————————————————————————————————"GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money"————————————————————————————————————————GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money————————————————————————————————————————GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.———————————————————————————————————————— -
11 informe
adj.shapeless.m.1 report (documento, estudio).2 denunciation, report.3 advice.pres.subj.3rd person singular (él/ella/ello) Present Subjunctive of Spanish verb: informar.* * *► adjetivo1 (sin forma) shapeless, formless1 report1 references\dar informes sobre alguien (referencias) to provide references for somebody 2 (datos) to give information about somebody* * *noun m.* * *IADJ [bulto, figura] shapelessIISM1) (=escrito) report ( sobre on)informe médico/policial/técnico — medical/police/technical report
dar informes sobre algn/algo — to give information about sb/sth
pedir informes de o sobre algo — to ask for information about sth
pedir informes de o sobre algn — [para trabajo] to follow up sb's references
3) (Jur) reportinforme del juez — summing-up, summation (EEUU)
4) (Com) report5) (Pol) White Paper* * *1) (exposición, dictamen) reportinforme policial/médico — police/medical report
2) informes masculino plurala) ( datos) information, particulars (pl)b) ( de empleado) reference, references (pl)pedir informes — to ask for a reference/for references
* * *= account, brief, filing, memo [memorandum], memorandum [memoranda -pl.; memo -abr.], news report, report, review, survey, briefing, debriefing, briefing paper, write-up.Ex. In the interests of clarity an integrated account of the appropriate added entry headings is to be found in 21.29 and 21.30.Ex. The architect's brief specifies that every square metre that funds will allow should be allocated.Ex. The schedule allows the filing of photographs under headings that designate photographic processes or apparatus.Ex. In most cases there was little substitution of e-mail for letters, memos, telephone calls, meetings or travel.Ex. Among the documents that are worthy of consideration for abstracting are those which convey information that is likely to be difficult to access, such as foreign documents or internal reports and memoranda and other documents which a limited circulation.Ex. It covers selected news reports which include the president's programme, power for youth services workers, pay equity, and equity in information services.Ex. The report introduced a range of ideas which have influenced subsequent code construction.Ex. The review is supported by a complete list of LIPs completed or in progess at Aug 88, followed by references to their reports.Ex. Indicative abstracts abound in phrases such as 'is discussed' or 'has been surveyed', but do not record the outcome of the discussion or survey.Ex. This briefing summarises the history and development of libraries in US higher education.Ex. Students will write final essays on their search, and debriefings will be conducted in the classroom.Ex. The company has launched a series of briefing papers to assist customers in making sense of market.Ex. If you read some of their write-ups, you can be sure that their endgame is to give a part of this country to Tamils.----* elaboración de informes = report writing.* emitir un informe = issue + statement.* informe anual = annual report.* informe bursátil = stock market report.* informe científico = scientific report.* informe del estado de la cuestión = state of the art report, state of the art review.* informe del resultado de una investigación = research report.* informe del viaje realizado = travel report.* informe de progreso = status report.* informe de propuestas = proposals report.* informe de resultados = report of findings.* informe de seguimiento = progress report.* informe de situación = status report.* informe de tendencias = trends report.* informe de tráfico = traffic report.* informe de una comisión = committee paper.* informe económico = economic report.* informe final = final report.* informe legal = legal brief.* informe médico = medical report.* informe numérico = data report.* informe policial = police report.* informe secreto = intelligence report.* informes, los = report literature.* informe sobre el avance de un proyecto = progress report.* informe sobre el estado de la nación = state of the nation report.* informe sobre el estado general de las carreteras = road report.* informe sobre la marcha de un proyecto = progress report.* informe sobre la situación actual = state of the art report.* informe técnico = report, technical report.* informe trimestral = quarterly report.* presentación de informes = reporting.* presentar un informe = give + a report, present + report.* programa creador de informes = report writer.* redacción de informes = report writing.* redacción de informes técnicos = technical writing.* redactar un informe = draw up + report.* rendir informes = debrief.* * *1) (exposición, dictamen) reportinforme policial/médico — police/medical report
2) informes masculino plurala) ( datos) information, particulars (pl)b) ( de empleado) reference, references (pl)pedir informes — to ask for a reference/for references
* * *= account, brief, filing, memo [memorandum], memorandum [memoranda -pl.; memo -abr.], news report, report, review, survey, briefing, debriefing, briefing paper, write-up.Ex: In the interests of clarity an integrated account of the appropriate added entry headings is to be found in 21.29 and 21.30.
Ex: The architect's brief specifies that every square metre that funds will allow should be allocated.Ex: The schedule allows the filing of photographs under headings that designate photographic processes or apparatus.Ex: In most cases there was little substitution of e-mail for letters, memos, telephone calls, meetings or travel.Ex: Among the documents that are worthy of consideration for abstracting are those which convey information that is likely to be difficult to access, such as foreign documents or internal reports and memoranda and other documents which a limited circulation.Ex: It covers selected news reports which include the president's programme, power for youth services workers, pay equity, and equity in information services.Ex: The report introduced a range of ideas which have influenced subsequent code construction.Ex: The review is supported by a complete list of LIPs completed or in progess at Aug 88, followed by references to their reports.Ex: Indicative abstracts abound in phrases such as 'is discussed' or 'has been surveyed', but do not record the outcome of the discussion or survey.Ex: This briefing summarises the history and development of libraries in US higher education.Ex: Students will write final essays on their search, and debriefings will be conducted in the classroom.Ex: The company has launched a series of briefing papers to assist customers in making sense of market.Ex: If you read some of their write-ups, you can be sure that their endgame is to give a part of this country to Tamils.* elaboración de informes = report writing.* emitir un informe = issue + statement.* informe anual = annual report.* informe bursátil = stock market report.* informe científico = scientific report.* informe del estado de la cuestión = state of the art report, state of the art review.* informe del resultado de una investigación = research report.* informe del viaje realizado = travel report.* informe de progreso = status report.* informe de propuestas = proposals report.* informe de resultados = report of findings.* informe de seguimiento = progress report.* informe de situación = status report.* informe de tendencias = trends report.* informe de tráfico = traffic report.* informe de una comisión = committee paper.* informe económico = economic report.* informe final = final report.* informe legal = legal brief.* informe médico = medical report.* informe numérico = data report.* informe policial = police report.* informe secreto = intelligence report.* informes, los = report literature.* informe sobre el avance de un proyecto = progress report.* informe sobre el estado de la nación = state of the nation report.* informe sobre el estado general de las carreteras = road report.* informe sobre la marcha de un proyecto = progress report.* informe sobre la situación actual = state of the art report.* informe técnico = report, technical report.* informe trimestral = quarterly report.* presentación de informes = reporting.* presentar un informe = give + a report, present + report.* programa creador de informes = report writer.* redacción de informes = report writing.* redacción de informes técnicos = technical writing.* redactar un informe = draw up + report.* rendir informes = debrief.* * *shapeless, formlessA (exposición, dictamen) reportinforme policial/médico police/medical reportCompuestos:annual reportchairman's report1 (datos) information, particulars (pl)2 (de un empleado) reference, references (pl)pedir informes to ask for a reference/for references3 ( Per); information desk* * *
Del verbo informar: ( conjugate informar)
informé es:
1ª persona singular (yo) pretérito indicativo
informe es:
1ª persona singular (yo) presente subjuntivo3ª persona singular (él/ella/usted) presente subjuntivo3ª persona singular (él/ella/usted) imperativo
Multiple Entries:
informar
informe
informar ( conjugate informar) verbo transitivo ‹persona/prensa› to inform;
¿podría informeme sobre los cursos de idiomas? could you give me some information about language courses?
verbo intransitivo (dar noticias, información) to report;
informe sobre algo to report on sth, give a report on sth;
informe de algo to announce sth
informarse verbo pronominal
to get information;
informese sobre algo to find out o inquire about sth
informe sustantivo masculino
1 (exposición, dictamen) report;
2◊ informes sustantivo masculino plural
◊ pedir informes to ask for a reference/for references
informar
I verbo transitivo to inform [de, of]
II verbo intransitivo & verbo transitivo to report
informe sustantivo masculino
1 report 2 informes, (para un empleo) references
' informe' also found in these entries:
Spanish:
acompañar
- baja
- disentir
- estimativa
- estimativo
- fragmentaria
- fragmentario
- galimatías
- incluida
- incluido
- listada
- listado
- memoria
- ojeada
- parte
- peritaje
- puntual
- resumir
- amañar
- anexo
- bibliografía
- corresponder
- elaborar
- encargar
- entregar
- escamotear
- exacto
- filtración
- global
- llevar
- minucioso
- presentar
- pulcro
- redactar
- reporte
English:
absolve
- account
- anomaly
- brief
- compile
- concise
- consistent
- dispatch
- error
- exhaustive
- foresee
- glimpse
- job
- plonk
- present
- reference
- report
- report card
- say
- school report
- shapeless
- slanted
- submission
- thrust
- weekly report
- audit
- chase
- debriefing
- disservice
- hold
- indictment
- out
- survey
- write
* * *♦ nmhan solicitado el informe de un técnico they have asked for a report from an expertinforme anual annual report; Com informe de gestión management report2. Der = oral summary of case given to the judge by counsel for defence or prosecution, ≈ closing speech♦ informes nmpl[información] information; [sobre comportamiento] report; [para un empleo] reference(s)informe2 adjshapeless* * *I adj shapelessII m1 report2:informes pl ( referencias) references* * *informe adjamorfo: shapeless, formlessinforme nm1) : report2) : reference (for employment)3) informes nmpl: information, data* * *informe n (documento) report -
12 CAR
1) Общая лексика: capital adequacy ratio2) Компьютерная техника: Committed Access Rate, Computer Aided Roboting, Computer Assisted Radiology3) Авиация: Continuing Airframe Review Program4) Медицина: carbon monoxide confirmed continuous abstinence rate, индекс постоянного воздержания, индекс постоянства абстиненции, подтверждённый содержанием моноксида углерода в выдыхаемом воздухе индекс постоянства воздержания от курения, подтверждаемый содержанием CO индекс постоянства воздержания от курения, подтверждаемый содержанием угарного газа индекс постоянства воздержания от курения, конститутивный андростан-рецептор (конститутивный рецептор андростанов) (constitutive androstane receptor), conditioned avoidance response5) Военный термин: Canadian Airborne Regiment, Caribbean, Chief, Army Reserve, Colt automatic rifle, Committee for Aeronautical Research, Compact Assault Rifle, Configuration Analysis Report, Cooperative Automotive Research, Corps Automation Requirements, Current Action Report, central apparatus room, certification approval request, combat action ribbon, command assessment review, commander's availability report, conditions and recommendations, contract administration report, contract authorization request6) Психиатрия: continuous abstinence rate7) Техника: Chinese Association of Refrigeration, cable relay station, cloud-top altitude radiometer, computer-aided retrieval, condenser air removal system, configuration acceptance review, containment air recirculation, corrective action recommendations, current address register8) Химия: Canonical Anticommutation Relations, Commercial And Residential, Комитет по аналитическим реактивам9) Юридический термин: Court of Appeals Administrative Rules (court rules)10) Бухгалтерия: Capital Acquisition Request, Compound Annual Return, Compounded Annual Rate, Cumulative Abnormal Returns, Cumulative Average Return11) Финансы: capital adequacy ratio, коэффициент достаточности капитала12) Страхование: construction all risks (все строительные риски)13) Сокращение: Carib, Central African Republic, Civil Air Regulations, Civil Airworthiness Regulation, Combined Arms regiment (USA), Command Assessment Review (USAF), Conformal-Array Radar, Consumer Affairs Representative, Core Antenna Radar (European), Core Antenna Radar, Contents of the Address part of the Register (LISP), Customs and Revenue14) Университет: Continuing Alumni Relations15) Электроника: Compressed Audio Recording, Computer- Aided Research16) Вычислительная техника: Committed Access Rate (Cisco), Computer Aided Retrieval, central access routing, содержимое адресного регистра, Central Access Routing (RND)17) Банковское дело: сертификаты кредитов на покупку автомобилей (certificates for automobile receivables)18) Транспорт: Caribbean Region19) Воздухоплавание: Civil Air Regulation21) Деловая лексика: Challenge Action Result, Challenge, Approach, Results, Comprehensive Adequate And Representative, Cooperative Automobile Research22) Глоссарий компании Сахалин Энерджи: Construction All Risks Insurance23) Менеджмент: corrective action request, рекомендации по корректирующим действиям24) Инвестиции: certificates for automobile receivables, заявка на осуществление капитальных вложений25) Программирование: Contents Of Address Register26) Автоматика: computer assisted retrieval system, computer-assisted retrieval27) Контроль качества: corrective action report, несоответствие (Corrective Action Request)28) Сахалин Р: Corrective Action Register29) Расширение файла: Channel Address Register30) Нефть и газ: capital asset request (usually a form to fill out)31) Исследования и разработки (НИОКР): corrective action system32) NYSE. Carter Wallace, Inc. -
13 Car
1) Общая лексика: capital adequacy ratio2) Компьютерная техника: Committed Access Rate, Computer Aided Roboting, Computer Assisted Radiology3) Авиация: Continuing Airframe Review Program4) Медицина: carbon monoxide confirmed continuous abstinence rate, индекс постоянного воздержания, индекс постоянства абстиненции, подтверждённый содержанием моноксида углерода в выдыхаемом воздухе индекс постоянства воздержания от курения, подтверждаемый содержанием CO индекс постоянства воздержания от курения, подтверждаемый содержанием угарного газа индекс постоянства воздержания от курения, конститутивный андростан-рецептор (конститутивный рецептор андростанов) (constitutive androstane receptor), conditioned avoidance response5) Военный термин: Canadian Airborne Regiment, Caribbean, Chief, Army Reserve, Colt automatic rifle, Committee for Aeronautical Research, Compact Assault Rifle, Configuration Analysis Report, Cooperative Automotive Research, Corps Automation Requirements, Current Action Report, central apparatus room, certification approval request, combat action ribbon, command assessment review, commander's availability report, conditions and recommendations, contract administration report, contract authorization request6) Психиатрия: continuous abstinence rate7) Техника: Chinese Association of Refrigeration, cable relay station, cloud-top altitude radiometer, computer-aided retrieval, condenser air removal system, configuration acceptance review, containment air recirculation, corrective action recommendations, current address register8) Химия: Canonical Anticommutation Relations, Commercial And Residential, Комитет по аналитическим реактивам9) Юридический термин: Court of Appeals Administrative Rules (court rules)10) Бухгалтерия: Capital Acquisition Request, Compound Annual Return, Compounded Annual Rate, Cumulative Abnormal Returns, Cumulative Average Return11) Финансы: capital adequacy ratio, коэффициент достаточности капитала12) Страхование: construction all risks (все строительные риски)13) Сокращение: Carib, Central African Republic, Civil Air Regulations, Civil Airworthiness Regulation, Combined Arms regiment (USA), Command Assessment Review (USAF), Conformal-Array Radar, Consumer Affairs Representative, Core Antenna Radar (European), Core Antenna Radar, Contents of the Address part of the Register (LISP), Customs and Revenue14) Университет: Continuing Alumni Relations15) Электроника: Compressed Audio Recording, Computer- Aided Research16) Вычислительная техника: Committed Access Rate (Cisco), Computer Aided Retrieval, central access routing, содержимое адресного регистра, Central Access Routing (RND)17) Банковское дело: сертификаты кредитов на покупку автомобилей (certificates for automobile receivables)18) Транспорт: Caribbean Region19) Воздухоплавание: Civil Air Regulation21) Деловая лексика: Challenge Action Result, Challenge, Approach, Results, Comprehensive Adequate And Representative, Cooperative Automobile Research22) Глоссарий компании Сахалин Энерджи: Construction All Risks Insurance23) Менеджмент: corrective action request, рекомендации по корректирующим действиям24) Инвестиции: certificates for automobile receivables, заявка на осуществление капитальных вложений25) Программирование: Contents Of Address Register26) Автоматика: computer assisted retrieval system, computer-assisted retrieval27) Контроль качества: corrective action report, несоответствие (Corrective Action Request)28) Сахалин Р: Corrective Action Register29) Расширение файла: Channel Address Register30) Нефть и газ: capital asset request (usually a form to fill out)31) Исследования и разработки (НИОКР): corrective action system32) NYSE. Carter Wallace, Inc. -
14 car
1) Общая лексика: capital adequacy ratio2) Компьютерная техника: Committed Access Rate, Computer Aided Roboting, Computer Assisted Radiology3) Авиация: Continuing Airframe Review Program4) Медицина: carbon monoxide confirmed continuous abstinence rate, индекс постоянного воздержания, индекс постоянства абстиненции, подтверждённый содержанием моноксида углерода в выдыхаемом воздухе индекс постоянства воздержания от курения, подтверждаемый содержанием CO индекс постоянства воздержания от курения, подтверждаемый содержанием угарного газа индекс постоянства воздержания от курения, конститутивный андростан-рецептор (конститутивный рецептор андростанов) (constitutive androstane receptor), conditioned avoidance response5) Военный термин: Canadian Airborne Regiment, Caribbean, Chief, Army Reserve, Colt automatic rifle, Committee for Aeronautical Research, Compact Assault Rifle, Configuration Analysis Report, Cooperative Automotive Research, Corps Automation Requirements, Current Action Report, central apparatus room, certification approval request, combat action ribbon, command assessment review, commander's availability report, conditions and recommendations, contract administration report, contract authorization request6) Психиатрия: continuous abstinence rate7) Техника: Chinese Association of Refrigeration, cable relay station, cloud-top altitude radiometer, computer-aided retrieval, condenser air removal system, configuration acceptance review, containment air recirculation, corrective action recommendations, current address register8) Химия: Canonical Anticommutation Relations, Commercial And Residential, Комитет по аналитическим реактивам9) Юридический термин: Court of Appeals Administrative Rules (court rules)10) Бухгалтерия: Capital Acquisition Request, Compound Annual Return, Compounded Annual Rate, Cumulative Abnormal Returns, Cumulative Average Return11) Финансы: capital adequacy ratio, коэффициент достаточности капитала12) Страхование: construction all risks (все строительные риски)13) Сокращение: Carib, Central African Republic, Civil Air Regulations, Civil Airworthiness Regulation, Combined Arms regiment (USA), Command Assessment Review (USAF), Conformal-Array Radar, Consumer Affairs Representative, Core Antenna Radar (European), Core Antenna Radar, Contents of the Address part of the Register (LISP), Customs and Revenue14) Университет: Continuing Alumni Relations15) Электроника: Compressed Audio Recording, Computer- Aided Research16) Вычислительная техника: Committed Access Rate (Cisco), Computer Aided Retrieval, central access routing, содержимое адресного регистра, Central Access Routing (RND)17) Банковское дело: сертификаты кредитов на покупку автомобилей (certificates for automobile receivables)18) Транспорт: Caribbean Region19) Воздухоплавание: Civil Air Regulation21) Деловая лексика: Challenge Action Result, Challenge, Approach, Results, Comprehensive Adequate And Representative, Cooperative Automobile Research22) Глоссарий компании Сахалин Энерджи: Construction All Risks Insurance23) Менеджмент: corrective action request, рекомендации по корректирующим действиям24) Инвестиции: certificates for automobile receivables, заявка на осуществление капитальных вложений25) Программирование: Contents Of Address Register26) Автоматика: computer assisted retrieval system, computer-assisted retrieval27) Контроль качества: corrective action report, несоответствие (Corrective Action Request)28) Сахалин Р: Corrective Action Register29) Расширение файла: Channel Address Register30) Нефть и газ: capital asset request (usually a form to fill out)31) Исследования и разработки (НИОКР): corrective action system32) NYSE. Carter Wallace, Inc. -
15 audit
1. n бухг. аудит; ревізія; аудиторська перевірка; перевірка; перевірка фінансових операцій; аналіз господарсько-фінансової діяльності; 2. ауд. аудиторська перевірка; ревізія; аудит; a аудиторський; ревізійний; v ревізувати1. систематична перевірка облікової документації (accounting records), фінансової звітності (financial statements), що включає балансовий звіт (balance sheet), звіт про прибуток і збиток (profit and loss statement:: income statement) та ін. підсумкові дані з метою точно оцінити діяльність (true and fair view) організації (entity) та відповідність нормам бухгалтерського обліку (accounting standards); ♦ до аудиторських перевірок належать: внутрішній аудит (internal audit), зовнішній аудит (external audit), аудит балансу (balance sheet audit), безперервний аудит (continuous audit), встановлений законом аудит (statutory audit) і т. д.; 2. методика обстеження, огляду чи аналізу виробничої діяльності, бухгалтерських процедур, системи контролю якості (quality control) будь-яких витрат (expenditure) і т. ін. з метою встановлення ефективності (efficiency³), результативності (effectiveness), надійності і т. п.; ♦ до таких аудиторських перевірок належать: аудиторська перевірка управління (management audit:: operational audit), аудиторська перевірка робочої сили (work force audit), аудиторська перевірка безпеки (safety audit) і т. д.═════════■═════════analytical audit аналітичний аудит • аналітична ревізія; annual audit річна аудиторська перевірка • річний аналіз господарської діяльності; balance sheet audit аудит балансу • ревізія балансу; bank audit аудит банківської звітності • ревізія банківської звітності; cash audit ревізія операцій з готівкою; compliance audit аудит за згодою • ревізія за згодою; comprehensive audit докладний аудит • докладна ревізія • всеосяжна ревізія; continuous audit безперервний аудит; conversion audit перевірка, пов'язана з переходом на випуск нової продукції; cost audit аудит витрат; detailed audit докладний аудит • докладна ревізія; environmental audit аудит захисту навколишнього середовища; external audit; financial audit аудиторська перевірка фінансового стану; general audit загальний аудит • загальна ревізія; green audit неякісна аудиторська перевірка; independent audit незалежний аудит • незалежна ревізія; interim audit проміжна аудиторська перевірка • аудиторська перевірка за частину звітного періоду; internal audit; joint audit спільний аудит • спільна ревізія; judicial audit судова ревізія; limited audit обмежений аудит • обмежена аудиторська перевірка; management audit; marketing audit перевірка збуту; operational audit; outside audit зовнішня ревізія; performance audit аудит функціонування; periodic audit періодичний аудит • періодична ревізія • аудиторська перевірка за частину звітного періоду; preliminary audit підготовчий аудит; pre-audit ознайомчий аудит; procedural audit процедурний аудит; safety audit аудиторська перевірка безпеки; sampling audit вибіркова перевірка; special audit спеціальний аудит • спеціальна ревізія; statutory audit; tax audit аудиторська перевірка правильності нарахування податків; test audit контрольна перевірка; unscheduled audit непланова перевірка; value-for-money audit аудит економічності, ефективності й результативності; work force audit аудиторська перевірка робочої сили; year-end audit аудит на кінець року═════════□═════════audit accounts аудиторські рахунки • ревізійні рахунки; audit approach методика проведення ревізії; audit committee ревізійний комітет • ревізійна комісія; audit coverage обсяг ревізії; audit department ревізійний відділ; audit difference розбіжність в ревізійній звітності; audit endorsement підпис під ревізійним звітом; audit evidence матеріали ревізії • аудиторський доказ; audit letter повідомлення про ревізію; audit manual посібник з ревізії • посібник з аудиту; audit objectives мета аудиторської перевірки; audit of annual accounts перевірка річної звітності • ревізія річної звітності; audit of financial records перевірка фінансової звітності; audit opinion аудиторський висновок; audit package пакет програм ревізії; audit plan план ревізії; audit planning планування ревізії; audit procedure процедура ревізії; audit programme програма проведення аудиторської перевірки; audit report звіт про результати ревізії • протокол ревізії • ревізійний звіт; audit report comments зауваження до звіту про результати ревізії • зауваження до протоколу ревізії; audit report review аналіз звіту про ревізії; audit risk аудиторський ризик; audit sampling вибір при проведенні аудиторської перевірки; audit scheme порядок ревізії • план ревізії; audit trail слід ревізії; audit working papers документація аудиторської перевірки; computer-assisted audit technique методика автоматизованої ревізії; to audit the accounts проводити/провести ревізію • перевіряти/перевірити рахунки; to carry out an audit проводити/провести ревізію═════════◇═════════ревізія < лат. revisio < revidere — переглядати (ЕС-СУМ 4: 160)▹▹ auditor* * *аудит; аудиторська перевірка; аудиторський контроль; ревізія ( відомча або внутрішня) -
16 planning
n мен. планування; проектування; програмування; a плановийвизначення шляхів для досягнення цілей, майбутніх потреб, розв'язання проблем тощо═════════■═════════advanced planning довгострокове планування • перспективне планування; aggregate planning сукупне планування; annual planning річне планування; budget planning планування бюджету • планування кошторису • розробка (основних показників) плану і кошторисів; business planning планування випуску і збуту продукції; calendar production planning оперативно-виробниче планування; capacity planning планування завантаження виробничої потужності; capital resource planning планування капітальних ресурсів; career planning планування кар'єри; career succession planning планування послідовності кар'єри; city planning міське планування; corporate planning внутрішньокорпора-тивне планування; cost planning планування витрат; current planning поточне планування; development planning планування розвитку; directive planning директивне планування; economic planning економічне планування; financial planning фінансове планування; fiscal planning фінансове планування • бюджетне планування; forward planning довгострокове планування • перспективне планування; indicative planning індикативне планування; interbranch planning міжгалузеве планування; long-range planning довгострокове планування • перспективне планування; long-term planning довгострокове планування • перспективне планування; management planning планування організаційної діяльності • планування управлінської діяльності; manpower planning планування людських ресурсів • планування трудових ресурсів; media planning планування засобів реклами; medium-term planning середньострокове планування; network planning мережне планування; operational planning оперативне планування; optimal planning оптимальне планування; product planning планування номенклатури виробів; production planning планування випуску продукції • виробниче планування; profit planning планування прибутку • планування розміру прибутку; programme planning програмне планування; project planning планування роботи над проектом • проектування; recruitment planning планування набору персоналу • планування особового складу; resource planning планування ресурсів; routine planning поточне планування; sales planning планування збуту; short-range planning короткострокове планування • поточне планування; short-term planning короткострокове планування • поточне планування; strategic planning стратегічне планування; system planning системне планування; tactical planning тактичне планування; technological planning планування розвитку технології; town planning міське планування; work force planning планування робочої сили═════════□═════════planning act закон про планування; planning and allocation of resources планування і розподіл ресурсів; planning and building committee комітет з планування і будівництва; planning application заява про планування; planning area галузь планування; planning committee плановий комітет; planning department відділ планування • плановий відділ; planning permission дозвіл на планування; planning review перевірка планування▹▹ budget▹▹ management¹ -
17 report
report [rɪ'pɔ:t]rapport ⇒ 1 (a) compte rendu ⇒ 1 (a) procès-verbal ⇒ 1 (a), 1 (d) reportage ⇒ 1 (b) bulletin ⇒ 1 (b), 1 (c) annoncer ⇒ 2 (a), 2 (b) rendre compte de ⇒ 2 (a) faire un reportage sur ⇒ 2 (b) signaler ⇒ 2 (c) faire un/son rapport ⇒ 3 (a) se présenter ⇒ 2 (d), 3 (c)1 noun(a) (account) rapport m; (summary → of speech, meeting) compte rendu m; (official record) procès-verbal m; Commerce & Finance (review) rapport m; (balance sheet) bilan m;∎ to draw up or to make a report on sth faire ou rédiger un rapport sur qch;∎ he gave an accurate report of the situation il a fait un rapport précis sur la situation;∎ official/police report rapport m officiel/de police;∎ his report on the meeting son compte rendu de la réunion;∎ report of the board of directors (in annual account) rapport m de gestion;∎ sales report rapport m ou bilan m commercial;∎ School book report compte rendu m de lecture(b) (in media) reportage m; (investigation) enquête f; (bulletin) bulletin m; (rumour) rumeur f; (news) nouvelle f;∎ to do a report on sth faire un reportage ou une enquête sur qch;∎ Radio & Television here is a report from Keith Owen voici le reportage de Keith Owen;∎ according to newspaper/intelligence reports selon les journaux/les services de renseignements;∎ we have had reports of several burglaries in city stores on nous a signalé plusieurs cambriolages dans les magasins du centre-ville;∎ there are reports of civil disturbances in the North il y aurait des troubles dans le Nord;∎ reports are coming in of an earthquake on parle d'un tremblement de terre;∎ I only know it by report je ne le sais que par ouï-dire, j'en ai seulement entendu parler∎ (school) report bulletin m (scolaire);∎ end of term report bulletin m trimestriel∎ law reports recueil m de jurisprudence(e) (sound → of explosion, shot) détonation f∎ of good report de bonne réputation∎ the police have reported some progress in the fight against crime la police a annoncé des progrès dans la lutte contre la criminalité;∎ to report one's findings (in research) rendre compte des résultats de ses recherches; (in inquiry, commission) présenter ses conclusions;∎ the discovery of a new vaccine is reported on annonce la découverte d'un nouveau vaccin;∎ it is reported from Delhi that a ten-year contract has been signed on annonce à Delhi qu'un contrat de dix ans a été signé;∎ to report the position of a ship signaler la position d'un navire;∎ Customs to report a vessel déclarer un navire;∎ the company reports a profit for the first time in five years l'entreprise annonce un bénéfice pour la première fois depuis cinq ans;∎ the doctors report his condition as comfortable les médecins déclarent son état satisfaisant(b) (of press, media → event, match) faire un reportage sur; (→ winner) annoncer; (→ debate, speech) faire le compte rendu de;∎ the newspapers report heavy casualties les journaux font état de nombreuses victimes;∎ our correspondent reports that troops have left the city notre correspondant nous signale que des troupes ont quitté la ville;∎ her resignation is reported in several papers sa démission est annoncée dans plusieurs journaux;∎ the speech was reported in the 8 o'clock news bulletin il y avait un compte rendu du discours dans le bulletin d'informations de 8 heures;∎ reporting restrictions were not lifted l'interdiction faite aux journalistes de rapporter les débats n'a pas été levée;∎ it is reported that a woman drowned une femme se serait noyée;∎ the plane is reported to have crashed in the jungle l'avion se serait écrasé dans la jungle;∎ he is reported to have left or as having left the country il aurait quitté le pays(c) (accident, burglary, disappearance, murder) signaler; (wrongdoer) dénoncer, porter plainte contre;∎ I'd like to report an accident je voudrais signaler un accident;∎ to report sb missing (to the police) signaler la disparition de qn (à la police);∎ ten people were reported dead on a annoncé la mort de dix personnes;∎ she has been reported missing on a signalé sa disparition;∎ she was reported missing five years ago elle a été portée disparue il y a cinq ans;∎ nothing to report rien à signaler;∎ they were reported to the police for vandalism on les a dénoncés à la police pour vandalisme;∎ the school reported the boy's rudeness to his parents l'école a signalé l'insolence du garçon à ses parents∎ to report oneself for duty se présenter au travail(a) (make a report → committee) faire son rapport, présenter ses conclusions; (→ police) faire un rapport; (→ journalist) faire un reportage;∎ to report on sth Administration faire un rapport sur qch; Press faire un reportage sur qch;∎ to report on a murder case faire un rapport sur un meurtre;∎ to report on an aircraft hijacking faire un reportage sur un détournement d'avion;∎ she's reporting on the train crash elle fait un reportage sur l'accident de train;∎ he reports for the BBC il est reporter ou journaliste à la BBC;∎ this is Keith Owen, reporting from Moscow for CBS de Moscou, pour la CBS, Keith Owen∎ to report to sb être sous les ordres de qn;∎ who do you report to? qui est votre supérieur?;∎ I report directly to the sales manager je dépends directement du chef des ventes(c) (present oneself) se présenter;∎ report to my office présentez-vous à mon bureau;∎ to report for duty prendre son service, se présenter au travail;∎ to report sick se faire porter malade;∎ report to the sergeant when you arrive présentez-vous au sergent à votre arrivée;∎ Military to report to barracks or to one's unit rallier son unité►► School report card bulletin m ou carnet m scolaire;Computing report form rapport m (d'édition), fiche f d'état;Computing report form generator générateur m d'états;∎ the bill has reached report stage ≃ le projet de loi vient de passer en commission(a) (return → soldier) regagner ses quartiers, rallier son régiment; (→ journalist, salesman) rentrer;∎ to report back to headquarters Military rentrer au quartier général; (salesman, clerk) rentrer au siège;∎ I have to report back to the office il faut que je repasse au bureau;∎ what time did he report back? à quelle heure est-il rentré ou était-il de retour?(b) (present report) présenter son rapport;∎ the commission must first report back to the minister la commission doit d'abord présenter son rapport au ministre;∎ can you report back on what was discussed? pouvez-vous rapporter ce qui a été dit?;∎ please report back to me before you decide anything veuillez vous en référer à moi avant de prendre une décision(results, decision) rapporter, rendre compte de
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