Перевод: с английского на все языки

со всех языков на английский

Cost and charges

  • 1 Cost and charges

    Страхование: цена и налоги

    Универсальный англо-русский словарь > Cost and charges

  • 2 invoice cost and charges

    invoice cost and charges ACC Rechnungspreise mpl

    Englisch-Deutsch Fachwörterbuch der Wirtschaft > invoice cost and charges

  • 3 Invoice, cost and charges

    Универсальный англо-русский словарь > Invoice, cost and charges

  • 4 Invoice, cost and charges

    счет-фактура, цена и сборы

    English-Russian insurance dictionary > Invoice, cost and charges

  • 5 cost

    (a) (price) coût m, frais m pl;
    ∎ cost and freight coût et fret;
    ∎ cost, insurance and freight coût, assurance, fret;
    ∎ cost per thousand côut par mille, CPM m
    cost accountant = comptable m f spécialisé(e) en comptabilité analytique ou d'exploitation; cost accounting comptabilité f analytique ou d'exploitation;
    cost allocation imputation f des charges;
    cost analysis analyse f des coûts, analyse du prix de revient;
    cost assessment évaluation f du coût;
    cost base prix m de base;
    ACCOUNTANCY cost centre centre m de coût ou d'analyse;
    ACCOUNTANCY cost curve courbe f des coûts;
    cost equation équation f de coût;
    cost factor facteur m coût;
    ACCOUNTANCY cost of goods purchased coût des marchandises achetées;
    ACCOUNTANCY cost of goods sold coût des marchandises vendues;
    cost of living coût de la vie;
    cost management gestion f des coûts;
    ACCOUNTANCY cost overrun dépassement m de coût;
    cost price prix coûtant ou de revient;
    cost pricing méthode f des coûts marginaux;
    ACCOUNTANCY cost of sales coût de revient des produits vendus;
    cost standard norme f de prix de revient;
    cost structure structure f des coûts;
    cost unit unité f de coût;
    cost variance écart m des coûts
    ∎ costs frais m pl d'instance, dépens m pl;
    ∎ to pay costs payer les frais et dépens
    ∎ how much does it cost? combien cela coûte-t-il?;
    ∎ it costs $25 ça coûte 25 dollars
    (b) (estimate cost of) (article) établir le prix de revient de; (job) évaluer le coût de;
    ∎ how much was it costed at? (of job) à combien est-ce que le coût a été évalué?
    familiar (be expensive) coûter cher, ne pas être donné;
    ∎ we can do it but it will cost on peut le faire mais ça ne sera pas donné

    English-French business dictionary > cost

  • 6 cost

    cost [kɒst]
    coût ⇒ 1 (a) prix ⇒ 1 (a), 1 (b) coûter ⇒ 2 (a) évaluer le coût de ⇒ 2 (b) coûter cher ⇒ 3 frais ⇒ 4
    (pt & pp vt sense (a) & vi cost, pt & pp vt sense (b) costed)
    1 noun
    ∎ the car was repaired at a cost of £50 la réparation de la voiture a coûté 50 livres;
    ∎ the cost of petrol has gone up le prix de l'essence a augmenté;
    ∎ the cost of money le loyer de l'argent;
    ∎ think of the cost (involved)! imagine un peu le prix que ça coûte!;
    ∎ to bear the cost of sth payer qch; (with difficulty) faire face aux frais ou aux dépenses de qch;
    ∎ to buy/to sell sth at cost (cost price) acheter/vendre qch au prix coûtant;
    ∎ at little/great cost à peu de/à grands frais;
    ∎ at no extra cost sans frais supplémentaires;
    ∎ the firm cut its costs by 30 percent l'entreprise a réduit ses frais de 30 pour cent;
    ∎ Commerce cost, insurance and freight coût, assurance et fret;
    ∎ Accountancy cost of goods purchased coût m d'achat;
    ∎ Accountancy cost of goods sold coût m des ventes, coût m des marchandises vendues;
    ∎ Marketing cost per thousand coût m par mille, CPM m
    (b) figurative prix m;
    ∎ whatever the cost à tout prix, à n'importe quel prix;
    ∎ whatever the cost to his health quoi qu'il en coûte à sa santé, quel qu'en soit le prix pour sa santé;
    ∎ whatever the cost to myself quoi qu'il m'en coûte;
    ∎ he was always helping people, whatever the cost to himself il était toujours à aider les autres, quoi qu'il lui en coûte;
    ∎ at the cost of her job/reputation/marriage au prix de son travail/sa réputation/son mariage;
    ∎ he saved them at the cost of his (own) life il les a sauvés au prix de sa vie;
    ∎ to find out or to learn or to discover to one's cost apprendre ou découvrir à ses dépens;
    ∎ as I discovered to my cost comme je l'ai appris ou découvert à mes dépens;
    ∎ as I know to my cost comme j'en ai fait la dure expérience;
    ∎ to count the cost of sth faire le bilan de qch;
    ∎ no-one stopped to count the cost (in advance) personne n'a pensé au prix à payer;
    ∎ what will be the cost in terms of human suffering? quel sera le prix à payer en termes de souffrances humaines?;
    ∎ the cost in human life le prix en vies humaines;
    ∎ the cost in human terms (of unemployment, closure) le coût humain
    (a) coûter;
    ∎ how much or what does it cost? combien ça coûte?;
    ∎ how much is it going to cost me? combien est-ce que ça va me coûter?, à combien est-ce que ça va me revenir?;
    ∎ how much will it cost the taxpayer? combien cela coûtera-t-il au contribuable?;
    ∎ it costs £10 cela coûte 10 livres;
    ∎ it cost me £200 cela m'est revenu à ou m'a coûté 200 livres;
    ∎ did it cost much? est-ce que cela a coûté cher?;
    ∎ it costs nothing to join l'inscription est gratuite;
    ∎ it's a hobby that doesn't cost anything c'est un passe-temps qui ne coûte rien;
    ∎ it didn't cost me a penny ça ne m'a rien coûté du tout, ça ne m'a pas coûté un sou;
    ∎ familiar it'll cost you! (purchase) tu vas le sentir passer!; (help, favour) ce ne sera pas gratuit!□ ;
    ∎ electricity costs money, you know! l'électricité, ce n'est pas gratuit!;
    ∎ it cost her a lot of time and effort cela lui a demandé beaucoup de temps et d'efforts;
    ∎ the puncture cost us a bit of time la crevaison nous a fait perdre pas mal de temps;
    ∎ it cost him his job cela lui a coûté son travail, cela lui a fait perdre son travail;
    ∎ it cost her her life cela lui a coûté la vie;
    ∎ drinking and driving costs lives la conduite en état d'ivresse coûte des vies humaines;
    ∎ it doesn't cost anything to be polite ça ne coûte rien d'être poli;
    ∎ it must have cost him to say sorry cela a dû lui coûter de s'excuser;
    ∎ whatever it costs (purchase) quel qu'en soit le prix;
    ∎ whatever it costs, I'm not going to give up quoi qu'il m'en coûte, je n'abandonnerai pas;
    ∎ familiar to cost an arm and a leg, to cost the earth coûter les yeux de la tête ou la peau des fesses
    (b) (work out price of → trip) évaluer le coût de; (→ job, repairs) établir un devis pour; Commerce (→ product) établir le prix de revient de;
    ∎ how much was it costed at? (job) à combien est-ce que le coût a été évalué?;
    ∎ he costed the repairs to the car at £150 il a établi un devis de 150 livres pour les réparations de la voiture, il a évalué les réparations de la voiture à 150 livres;
    ∎ a carefully costed budget un budget calculé avec soin
    familiar (be expensive) coûter cher□, ne pas être donné□ ;
    ∎ we can do it but it will cost on peut le faire mais ça ne sera pas donné
    Law frais mpl (d'instance) et dépens mpl;
    ∎ to be awarded costs se voir accorder des frais et dépens;
    ∎ to be ordered to pay costs être condamné aux dépens
    à tout prix
    en aucun cas;
    ∎ he should not be approached at any cost en aucun cas il ne doit être approché
    ►► cost accountant comptable mf spécialisé(e) en comptabilité analytique ou en comptabilité d'exploitation;
    cost accounting comptabilité f analytique ou d'exploitation;
    Accountancy cost allocation imputation f des charges;
    Finance cost analysis analyse f des coûts, analyse f du prix de revient;
    Finance cost base prix m de base;
    Accountancy cost centre centre m d'analyse;
    Finance cost curve courbe f des coûts;
    cost equation équation f de coût;
    cost factor facteur m coût;
    cost of living coût m de la vie;
    ∎ the cost of living keeps going up le coût de la vie ne cesse d'augmenter;
    ∎ in order to keep up with the cost of living afin de suivre le coût de la vie;
    Finance cost management gestion f des coûts;
    Finance cost price prix m coûtant ou de revient;
    ∎ to buy/to sell sth at cost price acheter/vendre qch à prix coûtant;
    Accountancy cost pricing méthode f des coûts marginaux;
    Finance cost unit unité f de coût;
    Finance cost variance écart m des coûts
    (work out price of → trip) évaluer le coût de; (→ job, repairs) établir un devis pour; Commerce (→ product) établir le prix de revient de

    Un panorama unique de l'anglais et du français > cost

  • 7 cost

    I [kɔst] n
    1) стоимость, цена, себестоимость, плата
    See:
    - high cost
    - low cost
    - delivery cost
    - estimated cost
    - free of cost
    - low-cost source of smth
    - cost of goods and services
    - cost of the trip
    - cost of postage
    - annual cost of rent
    - at cost price
    - at full cost
    - at reduced cost
    - below cost price
    - at the cost of smth
    - at smb's cost
    - at any cost
    - at all costs
    - calculation of the cost
    - without additional cost
    - at substantially less cost
    - cover the cost of smth
    - keep the cost of smth down
    - meet the cost of smth
    - reduce the cost of smth
    2) (обыкновенно pl costs) расходы, издержки, затраты
    See:

    The cost of damage is put (is estimated) at several million dollars. — Нанесенный ущерб исчисляется несколькими миллионами долларов.

    Three quarters of my income goes on running costs of the house and car. — Три четверти моего дохода уходит на текущие расходы по содержанию дома и машины

    - costs control
    - costs of the upkeep of the house
    - costs reduction the reduction of costs
    - calculation of costs
    - distribution of costs
    - involve additional costs
    - meet the increased costs
    - refund smb's costs
    •
    CHOICE OF WORDS:
    (1.) Значение русских слов "стоимость, плата, цена" передаются в английском языке рядом слов, различающихся сферой употребления: cost, price, fare, fee, charge/charges: (а.) cost 1. - стоимость, плата - это сумма денег, необходимая для приобретения или изготовления чего-либо, используется, как правило, по отношению к категории, типу объектов, а не отдельных их представителей: cost of food (of living, of going on holiday, of postage, of production); cost 1. обычно используется в форме единственного числа; (b) price - цена, назначаемая для продажи отдельных, изготовленных для этой цели, предметов: the price of a bottle of milk (of a pound of sugar, of a car); © fare - стоимость проезда - используется в узкой области передвижения в общественном транспорте: bus fare, air fare; (d) fee - гонорар, оплата услуг врача, юриста, художника; € charges - плата, взимаемая за пользование чем-либо, плата за услуги: electricity (gas) charges начисления за электричество (газ). (2.) Cost 2. в значении "расходы, издержки", как правило, используется в форме множественного числа: running costs текущие расходы по эксплуатации чего-либо
    II [kɔst] v
    (cost [kost]) стоить, обходиться

    It didn't cost me much. — Это мне не дорого обошлось.

    - cost two roubles
    - cost dearly
    - cost very much
    USAGE:
    В обыденной речи русское сочетание "сколько это стоит?" в английском языке чаще передается сочетанием how much is it

    English-Russian combinatory dictionary > cost

  • 8 overhead cost

    1) учет накладные расходы [затраты, издержки\] (любые затраты, которые невозможно непосредственно отнести на себестоимость определенной продукции; обычно это все затраты, кроме прямых затрат труда и материалов; напр., затраты на аренду помещений, электроэнергию, канцелярские товары и другие расходы на хозяйственное обслуживание производства и управления; подразделяются на производственные накладные расходы, административные накладные расходы, накладные расходы по сбыту, накладные расходы на исследования и разработки)
    See:
    2) учет, иссл. опер. косвенные затраты (в межотраслевом балансе: затраты, которые входят в данный продукт через затраты сопряженных отраслей)
    Syn:

    Англо-русский экономический словарь > overhead cost

  • 9 import duties and taxes

    1. импортные пошлины и налоги

     

    импортные пошлины и налоги
    Таможенные пошлины и все иные пошлины, налоги или сборы, взимаемые при или в связи с импортом товаров, за исключением любых сборов, величина которых ограничивается приблизительной стоимостью оказанных услуг или которые взимаются таможенной службой по поручению другого государственного органа (Глава 2 Генерального приложения к Пересмотренной Киотской конвенции)
    [Упрощение процедур торговли: англо-русский глоссарий терминов (пересмотренное второе издание) НЬЮ-ЙОРК, ЖЕНЕВА, МОСКВА 2011 год]

    EN

    import duties and taxes
    Customs duties and all other duties, taxes or charges which are collected on or in connection with the importation of goods, but not including any charges which are limited in amount to the approximate cost of services rendered or collected by the customs on behalf of another national authority (General annex, chapter 2, to the Revised Kyoto Convention)
    [Trade Facilitation Terms: An English - Russian Glossary (revised second edition) NEW YORK, GENEVA, MOSCOW 2490]

    Тематики

    EN

    Англо-русский словарь нормативно-технической терминологии > import duties and taxes

  • 10 export duties and taxes

    1. экспортные пошлины и налоги

     

    экспортные пошлины и налоги
    Таможенные пошлины и все иные пошлины, налоги или сборы, взимаемые при или в связи с экспортом товаров, за исключением любых сборов, величина которых ограничивается приблизительной стоимостью оказанных услуг или которые взимаются таможенной службой по поручению другого государственного органа. Экспортные пошлины разрешены действующими нормами ВТО (Статья I ГАТТ-1994) (Глава 2 Генерального приложения к Пересмотренной Киотской конвенции)
    [Упрощение процедур торговли: англо-русский глоссарий терминов (пересмотренное второе издание) НЬЮ-ЙОРК, ЖЕНЕВА, МОСКВА 2011 год]

    EN

    export duties and taxes
    Customs duties and all other duties, taxes or charges which are collected in connection with the exportation of goods, but not including any charges which are limited in amount to the approximate cost of services rendered or collected by the customs on behalf of another national authority (General annex, Chapter 2, to the Rvised Kyoto Convention)
    [Trade Facilitation Terms: An English - Russian Glossary (revised second edition) NEW YORK, GENEVA, MOSCOW 2360]

    Тематики

    EN

    Англо-русский словарь нормативно-технической терминологии > export duties and taxes

  • 11 import duties and taxes

    Customs duties and all other duties, taxes or charges, which are collected on or in connection with the importation of goods. Not included are any charges which are limited in amount to the approximate cost of services rendered or collected by the customs on behalf of another national authority.
    (AN 9)
    Official definition added to AN 9 by Amdt 18 (28/11/2002).
    Таможенные пошлины и все прочие пошлины, налоги или сборы, взимаемые за импорт или в связи с импортом товаров. Они не включают никаких сборов, сумма которых ограничивается приблизительной стоимостью предоставляемых услуг, или взимаемых таможенным органом от имени другого национального полномочного органа.

    International Civil Aviation Vocabulary (English-Russian) > import duties and taxes

  • 12 total cost of the credit to the consumer

    total cost of the credit to the consumer FIN Gesamtkreditkosten pl für den Verbraucher (including interest and other charges)

    Englisch-Deutsch Fachwörterbuch der Wirtschaft > total cost of the credit to the consumer

  • 13 period cost

    учет затраты периода, периодические затраты (затраты, которые нельзя идентифицировать с определенными товарами либо услугами или с определенным направлением производственной деятельности, а можно соотнести только с периодом, в течение которого они были понесены; обычно имеют место с определенной периодичностью, напр., затраты по аренде, страхованию и т. п.; вычитаются из доходов того периода, в котором они были понесены)
    Syn:
    See:
    * * *
    затраты, относящиеся на месяц, квартал, год, когда они были произведены: они не проходят через стадию запасов, а сразу же оказывают влияние на исчисление прибыли; их можно назвать незапасоемкими

    Англо-русский экономический словарь > period cost

  • 14 CAC

    1) Общая лексика: Collective action clause
    2) Военный термин: Central Advisory Council, Civil Administration Committee, Civil Affairs Command, Common Access Card, Continental Air Command, Continental Army Command, U.S. Army Combined Arms Command, chief artillery controller, civic action center, clear all channels, combat air command, combat aircrew, combined action company, combined arms center, command analysis center, command and control, computer-aided classification, constant alert cycle, contract administration control, contract award committee, control and analysis center, control and coordination, cooperation and coordination, current action center, Combined Arms Center (formerly Combined Arms Command), command aviation company
    5) Страхование: Cost and charges
    6) Металлургия: carbon-arc cutting
    7) Сокращение: Canadian Armoured Corps, Capital Area Conference, Central Advisory Committee, Chengdu Aircraft Industry Corp. (China), City Administration Center, Coast Artillery Corps, Coastal Artillery Computer, Combat Air Crew, Combat Assessment Capability, Combined Arms Center (USA), Consumer Advisory Council, Consumer Affairs Council, Consumer Association of Canada, Control & Analysis Center (USA), Corrective Action Code (address list, 2006, works with CARL), County Administration Centre, Custom Armoring Corp. (USA), Chroma Amplitude Corrector, Codex Alimentarius Commission, CECOM (Army Communications and Electronics Command) Acquisition Center (US Army), CableAmerica Corporation, Cache File, Cadet Advisory Council, Cairo American College (Egypt), Calculated Age at Commencement (UK criminal system; mainly prison & probation services), California Acupuncture College, California Administrative Code, California Apple Commission, California Asparagus Commission, California Association of Criminalists, California Avocado Commission, Call Access Control, Call Admission Control, Calling All Cars (Playstation 3 game), Calling-Card Authorization Center, Calling-card Authorization Computer (Sprint), Callingcard Authorization Center, Campaign Against Censorship, Canadian Advisory Committee, Canadian Airports Council, Canadian Association for Conservation, Canadian Aviation Corps (World War I), Capital Allocation Committee, Capital Athletic Conference, Carbohydrate Awareness Council, Cardiac Accelerator Center, Cardioacceleratory Center, Career Assistance Counseling, Caribbean Air Command, Carrier Access Charge, Carrier Access Code, Carrier Access Corporation (Boulder, CO, USA), Carrier Advisory Committee, Carrier Air Patrol, Casualty Area Command, Casualty Area Commander, Catawba Animal Clinic (Rock Hill, South Carolina), Catchment Area Council, Categorical Assistance Code, Categorization & Custody, Cauliflower Alley Club, Ceiling Attenuation Class, Cement Association of Canada, Center for Advanced Communications (Villanova University), Central Accessory Compartment, Central Air Command (Pakistan Air Force), Central Air Conditioner (real estate), Central Alarm Cabinet, Central American and Caribbean, Central Arizona College, Central de Atendimento a Clientes, Centre Alge'rien de la Cine'matographie (Algeria), Centre d'Action Culturelle (French), Certificat d'Aptitute Au Championat (FCI dog show reserve champion), Certificat d'Aptitute au Championnat (European dog shows), Certified Addictions Counselor, Certified Annuity Consultant, Change Area Coordinator (Sprint), Change to Approach Control, Channel Access Code, Charged Air Cooler (turbochargers), Cheese and Crackers, Chemometrics in Analytical Chemistry (conference), Chengdu Aircraft Company (China), Chicago Artists' Coalition, Child Activity Center, Child Advocacy Center, Chinese Alliance Church, Chinese Annual Conference (of the Methodist Church in Singapore), Christ Apostolic Church, Circuit Access Code, Circuit Administration Center, Citizens Action Coalition, Citizens Advisory Council, Citizens' Advisory Committee, Civil Affairs Coordinator, Civil Applications Committee, Civilian Advisory Conference, Clean Air Council, Clear Acquisition Code (GPS), Clear All Corridors (hospital), Client Acceptance Committee, Climate Analysis Center, Clinical Advisory Committee, Closed Air Circuit, Clostridium Acetobutylicum, Coaching Association of Canada, Coal Association of Canada, Coalition for America's Children, Coastal Assistant Controller, Cognitive-Affective-Conative, Collection Accounting Classification, Collection Advisory Center, Color Access Control, Combat Analysis Capability, Combined Arms Center (Ft Leavenworth, Kansas), Combined Arms Center/Command, Command & Control, Commander's Access Channel, Commandos d'Action Cubains (French), Commissaire Aux Comptes (French, financial), Commission on Accreditation for Corrections, Common Access Card (smart card technology used in DoD), Common And COTS, Common Avionics Computer, Communication Aid Centre (UK), Communication Architecture for Clusters, Community Action Council, Community Activities Center, Community Activity Center, Community Affairs Committee, Community Affairs Council, Community Agriculture Centre, Community Alliance Church, Community Amenity Contribution (Canada), Commuting Area Candidate, Compandored Analog Carrier, Competition Appeal Court, Complaints Advisory Committee, Complex Advisory Council, Compound Access Control, Compressed Aeronautical Chart, Compressor After Cooler, Computer Access Center, Computer Aided Crime, Computer Asset Controller, Computer-Aided Construction, Computer-Aided Cost/Classification, Computer-Assisted Cartography, Computing Accreditation Commission (ABET), Concord Automation and Controls, Conditional Acceptance Certificate, Conformity Assessment Certificate, Connection Acceptance Control, Connection Admission Control (Asynchronous Transfer Mode), Connection Asset Customer, Connection Assurance Check, Conseil des Ae'roports du Canada (Canadian Airports Council), Conservatief Accoord, Console Alarm Card, Consulting and Audit Canada, Consumer Affairs Commission (Jamaica), Consumers Association of Canada, Contact Agility Club, Contact Approach Control, Context-Aware Computing, Continuity Army Council (IRA), Contract Audit Coordinator (DCAA), Contract Awards Committee, Contractor's Approach to CALS, Control Analysis Center, Coomera Anglican College (Gold Coast, Australia), Cooper Aerobics Center, Coronary Artery Calcium, Corporate Affairs Commission (Nigeria), Corps Aviation Company, Cost Account Code, Cost At Completion, Cotation Assiste'e En Continu (French: Continuous-Time Computer-Assisted Quotation System), Cotation Assistee En Continue (French Stock Exchange Index), Counselors Advisory Committee (B'ham Al Crisis Center), Cow Appreciation Campaign, Create A Card (online gaming), Creative Arts Center (West Virginia University), Credentialed Addictions Counselor, Credit Association of Canada, Crew Available Cycle, Crimes Against Children, Crisis Action Cell, Crisis Action Center, Criteria Air Containment, Crossroads of America Council (Boy Scout council comprising most of Indiana, USA), Cumulative Average Cost, Cumulative Average Curve, Custom Arms Company, Inc., Customer Administration Center, Customer Advisory Council, Customer Assistance Center, Cyclists Advisory Committee (Alberta, Canada), current actions center (US DoD), charge air coder
    8) Университет: Campus Advisory Council, College And Career
    12) Банковское дело: поправочный валютный коэффициент (сокр. от currency adjustment charge)
    13) Воздухоплавание: Commonwealth Aircraft Corporation (Aust.)
    17) Деловая лексика: Compagnie des Agents de Change
    18) Глоссарий компании Сахалин Энерджи: Central Asia - Center
    19) Океанография: Computer Advisory Committee
    20) Общая лексика: charge air cooler
    21) Расширение файла: dBASE IV executable when caching on/ off
    22) Нефть и газ: pipeline "Central Asia-Centre", трубопровод «Центральная Азия – Центр», pipeline ‘Central Asia – Centre’
    23) Военно-политический термин: Combined Arms Command
    25) Собаководство: CAC
    27) Должность: Certified Addiction Counselor
    28) AMEX. Camden National Corporation
    29) Международные перевозки: currency adjustment charge

    Универсальный англо-русский словарь > CAC

  • 15 cac

    1) Общая лексика: Collective action clause
    2) Военный термин: Central Advisory Council, Civil Administration Committee, Civil Affairs Command, Common Access Card, Continental Air Command, Continental Army Command, U.S. Army Combined Arms Command, chief artillery controller, civic action center, clear all channels, combat air command, combat aircrew, combined action company, combined arms center, command analysis center, command and control, computer-aided classification, constant alert cycle, contract administration control, contract award committee, control and analysis center, control and coordination, cooperation and coordination, current action center, Combined Arms Center (formerly Combined Arms Command), command aviation company
    5) Страхование: Cost and charges
    6) Металлургия: carbon-arc cutting
    7) Сокращение: Canadian Armoured Corps, Capital Area Conference, Central Advisory Committee, Chengdu Aircraft Industry Corp. (China), City Administration Center, Coast Artillery Corps, Coastal Artillery Computer, Combat Air Crew, Combat Assessment Capability, Combined Arms Center (USA), Consumer Advisory Council, Consumer Affairs Council, Consumer Association of Canada, Control & Analysis Center (USA), Corrective Action Code (address list, 2006, works with CARL), County Administration Centre, Custom Armoring Corp. (USA), Chroma Amplitude Corrector, Codex Alimentarius Commission, CECOM (Army Communications and Electronics Command) Acquisition Center (US Army), CableAmerica Corporation, Cache File, Cadet Advisory Council, Cairo American College (Egypt), Calculated Age at Commencement (UK criminal system; mainly prison & probation services), California Acupuncture College, California Administrative Code, California Apple Commission, California Asparagus Commission, California Association of Criminalists, California Avocado Commission, Call Access Control, Call Admission Control, Calling All Cars (Playstation 3 game), Calling-Card Authorization Center, Calling-card Authorization Computer (Sprint), Callingcard Authorization Center, Campaign Against Censorship, Canadian Advisory Committee, Canadian Airports Council, Canadian Association for Conservation, Canadian Aviation Corps (World War I), Capital Allocation Committee, Capital Athletic Conference, Carbohydrate Awareness Council, Cardiac Accelerator Center, Cardioacceleratory Center, Career Assistance Counseling, Caribbean Air Command, Carrier Access Charge, Carrier Access Code, Carrier Access Corporation (Boulder, CO, USA), Carrier Advisory Committee, Carrier Air Patrol, Casualty Area Command, Casualty Area Commander, Catawba Animal Clinic (Rock Hill, South Carolina), Catchment Area Council, Categorical Assistance Code, Categorization & Custody, Cauliflower Alley Club, Ceiling Attenuation Class, Cement Association of Canada, Center for Advanced Communications (Villanova University), Central Accessory Compartment, Central Air Command (Pakistan Air Force), Central Air Conditioner (real estate), Central Alarm Cabinet, Central American and Caribbean, Central Arizona College, Central de Atendimento a Clientes, Centre Alge'rien de la Cine'matographie (Algeria), Centre d'Action Culturelle (French), Certificat d'Aptitute Au Championat (FCI dog show reserve champion), Certificat d'Aptitute au Championnat (European dog shows), Certified Addictions Counselor, Certified Annuity Consultant, Change Area Coordinator (Sprint), Change to Approach Control, Channel Access Code, Charged Air Cooler (turbochargers), Cheese and Crackers, Chemometrics in Analytical Chemistry (conference), Chengdu Aircraft Company (China), Chicago Artists' Coalition, Child Activity Center, Child Advocacy Center, Chinese Alliance Church, Chinese Annual Conference (of the Methodist Church in Singapore), Christ Apostolic Church, Circuit Access Code, Circuit Administration Center, Citizens Action Coalition, Citizens Advisory Council, Citizens' Advisory Committee, Civil Affairs Coordinator, Civil Applications Committee, Civilian Advisory Conference, Clean Air Council, Clear Acquisition Code (GPS), Clear All Corridors (hospital), Client Acceptance Committee, Climate Analysis Center, Clinical Advisory Committee, Closed Air Circuit, Clostridium Acetobutylicum, Coaching Association of Canada, Coal Association of Canada, Coalition for America's Children, Coastal Assistant Controller, Cognitive-Affective-Conative, Collection Accounting Classification, Collection Advisory Center, Color Access Control, Combat Analysis Capability, Combined Arms Center (Ft Leavenworth, Kansas), Combined Arms Center/Command, Command & Control, Commander's Access Channel, Commandos d'Action Cubains (French), Commissaire Aux Comptes (French, financial), Commission on Accreditation for Corrections, Common Access Card (smart card technology used in DoD), Common And COTS, Common Avionics Computer, Communication Aid Centre (UK), Communication Architecture for Clusters, Community Action Council, Community Activities Center, Community Activity Center, Community Affairs Committee, Community Affairs Council, Community Agriculture Centre, Community Alliance Church, Community Amenity Contribution (Canada), Commuting Area Candidate, Compandored Analog Carrier, Competition Appeal Court, Complaints Advisory Committee, Complex Advisory Council, Compound Access Control, Compressed Aeronautical Chart, Compressor After Cooler, Computer Access Center, Computer Aided Crime, Computer Asset Controller, Computer-Aided Construction, Computer-Aided Cost/Classification, Computer-Assisted Cartography, Computing Accreditation Commission (ABET), Concord Automation and Controls, Conditional Acceptance Certificate, Conformity Assessment Certificate, Connection Acceptance Control, Connection Admission Control (Asynchronous Transfer Mode), Connection Asset Customer, Connection Assurance Check, Conseil des Ae'roports du Canada (Canadian Airports Council), Conservatief Accoord, Console Alarm Card, Consulting and Audit Canada, Consumer Affairs Commission (Jamaica), Consumers Association of Canada, Contact Agility Club, Contact Approach Control, Context-Aware Computing, Continuity Army Council (IRA), Contract Audit Coordinator (DCAA), Contract Awards Committee, Contractor's Approach to CALS, Control Analysis Center, Coomera Anglican College (Gold Coast, Australia), Cooper Aerobics Center, Coronary Artery Calcium, Corporate Affairs Commission (Nigeria), Corps Aviation Company, Cost Account Code, Cost At Completion, Cotation Assiste'e En Continu (French: Continuous-Time Computer-Assisted Quotation System), Cotation Assistee En Continue (French Stock Exchange Index), Counselors Advisory Committee (B'ham Al Crisis Center), Cow Appreciation Campaign, Create A Card (online gaming), Creative Arts Center (West Virginia University), Credentialed Addictions Counselor, Credit Association of Canada, Crew Available Cycle, Crimes Against Children, Crisis Action Cell, Crisis Action Center, Criteria Air Containment, Crossroads of America Council (Boy Scout council comprising most of Indiana, USA), Cumulative Average Cost, Cumulative Average Curve, Custom Arms Company, Inc., Customer Administration Center, Customer Advisory Council, Customer Assistance Center, Cyclists Advisory Committee (Alberta, Canada), current actions center (US DoD), charge air coder
    8) Университет: Campus Advisory Council, College And Career
    12) Банковское дело: поправочный валютный коэффициент (сокр. от currency adjustment charge)
    13) Воздухоплавание: Commonwealth Aircraft Corporation (Aust.)
    17) Деловая лексика: Compagnie des Agents de Change
    18) Глоссарий компании Сахалин Энерджи: Central Asia - Center
    19) Океанография: Computer Advisory Committee
    20) Общая лексика: charge air cooler
    21) Расширение файла: dBASE IV executable when caching on/ off
    22) Нефть и газ: pipeline "Central Asia-Centre", трубопровод «Центральная Азия – Центр», pipeline ‘Central Asia – Centre’
    23) Военно-политический термин: Combined Arms Command
    25) Собаководство: CAC
    27) Должность: Certified Addiction Counselor
    28) AMEX. Camden National Corporation
    29) Международные перевозки: currency adjustment charge

    Универсальный англо-русский словарь > cac

  • 16 I.C. & C.

    сокр. от invoice cost and charges

    Большой англо-русский и русско-английский словарь > I.C. & C.

  • 17 I.C. & C.

    Страхование: Invoice, cost and charges

    Универсальный англо-русский словарь > I.C. & C.

  • 18 ic&c

    ic&c
    invoice cost and charges амер. фактурная стоимость и штраф

    English-Russian dictionary of modern abbreviations > ic&c

  • 19 ic&c

    амер. фактурная стоимость и штраф

    English-Russian dictionary of modern abbreviations > ic&c

  • 20 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.
    ————————————————————————————————————————

    Англо-русский экономический словарь > near cash

Страницы

См. также в других словарях:

  • cost and freight — adj: including the cost of goods being shipped and the freight charges Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. cost and freight …   Law dictionary

  • cost and freight — C F, selling price includes all costs and freight, seller bears the transportation charges to the port of shipment and loading and freight (the buyer bears the cost of the insurance and transportation of goods from the port of destination to… …   English contemporary dictionary

  • cost and freight — A mercantile term which, when used in connection with a contract for the sale of goods shows that the price quoted to the purchaser includes the cost of the goods and freight charges to the place of destination. Pepper v Western Union Tel. Co. 87 …   Ballentine's law dictionary

  • Cost — This article is about the economic concept. For the scientific organization, see COST. For uses of The Cost , see The Cost (disambiguation). Expenditure redirects here. For personal consumption expenditure, see Consumption (economics). In… …   Wikipedia

  • cost — Expense; price. The sum or equivalent expended, paid or charged for something. See also actual cost costs net cost rate costing cost bond …   Black's law dictionary

  • cost — Expense; price. The sum or equivalent expended, paid or charged for something. See also actual cost costs net cost rate costing cost bond …   Black's law dictionary

  • Cost Accounting Standards — (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to… …   Wikipedia

  • cost, insurance, and freight — adj: including the cost of goods being shipped and the freight and insurance charges Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. cost, insurance, and freight …   Law dictionary

  • cost of borrowing — UK US noun [S] ► ECONOMICS, FINANCE interest and other charges that have to be paid when you borrow money: raise/increase/drive up the cost of borrowing »In November last year, the central bank raised the cost of borrowing to 3.75%.… …   Financial and business terms

  • cost of debt — UK US noun [S] ► ECONOMICS, FINANCE interest and other charges a company has to pay on the amount it has borrowed in the form of bonds, etc.: »The article examines whether existing business models can support the significantly higher cost of debt …   Financial and business terms

  • Cost of living in Namibia — The cost of living in Namibia is very high.[1] [2] Namibia imports about 50% of its cereal requirements. Many other items used in daily life also need to be imported. High transportation costs make prices very high. Monopoly in some business… …   Wikipedia

Поделиться ссылкой на выделенное

Прямая ссылка:
… Нажмите правой клавишей мыши и выберите «Копировать ссылку»