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1 International Accounting Standard Committee
комитет по международным стандартам учета
Орган, созданный в 1973 г. для разработки международных стандартов. В его состав вошли профессиональные организации бухгалтеров из девяти стран. Комитет насчитывает более ста членов-организаций. К настоящему моменту разработано более тридцати учетных стандартов, касающихся различных аспектов ведения учета: раскрытие учетной политики, запасы, учет износа основных средств, информация, которая должна быть раскрыта в финансовой отчетности, отчет о движении денежных средств, чистая прибыль или убыток за период, фундаментальные ошибки и изменения в учетной политике, затраты на научные исследования и разработки, потенциальные (непредвиденные) события и события, произошедшие после даты составления баланса, строительные контракты, налоги на прибыль, представление текущих (оборотных) активов и текущих (краткосрочных) обязательств, отражение в отчетности финансовой информации о деятельности сегментов (сегмент - часть предприятия, работающая в определенной отрасли или в определенном географическом регионе), информация, отражающая результаты изменения цен, основные средства, учет лизинга, доходы, затраты на пенсионное обеспечение, учет правительственных грантов (субсидий) и раскрытие информации о правительственной помощи, результаты изменений курсов иностранных валют, объединения предприятий (Business Combinations); затраты по заемным средствам, раскрытие информации о взаимосвязанных сторонах (Related Party Disclosures), учет инвестиций, учет и отражение в отчетности пенсионных планов (схем), консолидированная отчетность и учет инвестиций в дочерние предприятия (филиалы), учет инвестиций в зависимые предприятия, финансовая отчетность в условиях гиперинфляции, раскрытие информации в финансовой отчетности банков и аналогичных финансовых институтов, отражение в финансовой отчетности долей участия в совместных предприятиях, финансовые инструменты: раскрытие и представление информации, показатель чистой прибыли на акцию.
[ http://www.lexikon.ru/dict/buh/index.html]Тематики
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Англо-русский словарь нормативно-технической терминологии > International Accounting Standard Committee
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2 international
international [‚ɪntə'næʃənəl]international;∎ an international singing star une vedette internationale de la chanson2 noun∎ the International l'Internationale f;∎ the First International la Première Internationale►► Accountancy the International Accounting Standards Committee le comité international des normes comptables;the International Air Transport Association l'Association f internationale de transport aérien;Nuclear the International Atomic Energy Agency l'Agence f internationale de l'énergie atomique;Banking the International Bank for Reconstruction and Development la Banque internationale pour la reconstruction et le développement;international call communication f internationale;Law the International Chamber of Commerce la chambre de commerce internationale;Aviation the International Civil Aviation Organization l'Organisation f de l'aviation civile internationale;the International Court of Justice la cour internationale de justice;Finance international currency devise f internationale;the International Date Line la ligne de changement de date;Telecommunications international direct dialling code British or American international dial code indicatif m du pays;Finance the International Finance Corporation la Société financière internationale;Industry the International Labour Organization l'Organisation f internationale du travail;Law international law droit m international;Industry the International Longshoremen's Association = syndicat international de dockers;Industry the International Longshoremen's and Warehousemen's Union = syndicat international de dockers et de magasiniers;Finance the International Monetary Fund le Fonds monétaire international;Finance international monetary reserves réserves fpl monétaires internationales;Finance international money market marché m monétaire international;Finance international money order mandat m international;Sport the International Olympic Committee le comité international olympique;Linguistics the International Phonetic Alphabet l'alphabet m phonétique international;the International Refugee Organization = organisation humanitaire pour les réfugiés;Politics international relations relations fpl internationales;international relief agency organisation f humanitaire internationale;international reply coupon coupon-réponse m international;the International Standards Organization l'organisation f internationale de normalisation;Commerce international trading corporation société f de commerce international, SCI f;international waters eaux fpl internationalesUn panorama unique de l'anglais et du français > international
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3 international
прил.1) общ. международный; интернациональный (связанный с двумя или более странами, относящийся к нескольким странам, происходящий при участии нескольких стран или их представителей)international peace — международный мир, мир во всем мире
Syn:See:International Accounting Standards, international adjudication, international administration, international administrative law, international affairs, international agency, international agreement, international arbitrage, international arbitration, International Baccalaureate, International Bank Account Number, international bill of exchange, international bond, international borrowing and lending, international business, international business administration, international capital flows, international cartel, international commerce, international commercial arbitration, international commercial law, international commodity agreement, international commodity body, international company, International Comparison Program, international competition, international competitive bidding, international competitiveness, international competitor, International Conference on Financing for Development, international contract, international cooperation, international copyright, international corporation, international credit, International Data Base, international dealer, international debt, international deficit, international delinquency, international department, International Depositary Receipt, International Depository Receipt, international development bank, international diplomacy, international distortion, international diversification, international division, international division of factors, international division of labour, international divorce, international economics, international equity, international equity fund, international exchange ratio, international extradition, international factor movements, international factoring, international finance, international finance subsidiary, international financial institution, international financial system, international firm, international fund, international institution, international investment, international investment position, international investor, international jurist, international labour migration, international law, international leasing, international legal capacity, international liquidity, international load line, international macroeconomics, international management, international market, international marketer, international marketing, international marketing environment, international microeconomics, international migration, international monetary arrangement, international monetary cooperation, international monetary economics, international monetary order, international monetary reform, international monetary reserves, international monetary system, international multimodal transport, international mutual fund, international name, international order, international organization, international payments, international policy coordination, international politics, international private law, international promissory note, international public law, international relations, international reserve currency, international reserve system, international reserves, international sale, international sales contract, international securities, International Securities Identification Number, international standard, International Standard Audiovisual Number, International Standards of Accounting and Reporting, International Standards on Auditing, international surplus, international technology transfer, international tender, international terrorism, international trade, international trademark, international trading company, international transportation, international travel, International Atomic Energy List, International Banking Act, International Bovine Meat Agreement, International Coffee Agreement, International Commercial Terms, International Dairy Arrangement, International Emergency Economic Powers Act, International Financial Reporting Standards, International Gold Pool, International Grains Agreement, International Industrial List, International Maritime Dangerous Goods Code, International Market Insight, International Merchandise Trade Statistics, International Munitions List, International Olive Oil Agreement, International Rules for the Interpretation of Trade Terms, International Safety Management Code, International Standard Classification of Occupations, International Standard Industrial Classification of all Economic Activities, International Sugar Agreement, International Traffic in Arms Regulations, International Wheat Agreement, International Accounting Standards Board, International Accounting Standards Committee, International Accreditation Forum, International Actuarial Association, International Advertising Association, International Air Transport Association, International Anticounterfeiting Coalition, International Association for Feminist Economics, International Association for Financial Planning, International Association for Insurance Law, International Association for Research in Income and Wealth, International Association for the Protection of Industrial Property, International Association for the Protection of Intellectual Property, International Association for the Study of Insurance Economics, International Association of Administrative Professionals, International Association of Book-keepers, International Association of Classification Societies, International Association of Financial Executives Institutes, International Association of Insurance Supervisors, International Association of Mutual Insurance Companies, International Association of Political Science, International Atomic Energy Agency, International Auditing and Assurance Standards Board, International Auditing Practices Committee, International Bank for Reconstruction and Development, International Banking Facility, International Broadcasting Bureau, International Bureau for the Protection of Intellectual Property, International Centre for Settlement of Investment Disputes, International Chamber of Commerce, International Civil Aviation Organization, International Cocoa Organization, International Coffee Organization, International Confederation of Free Trade Unions, International Congress of Accountants, International Congress of Actuaries, International Convention for Safe Containers, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, 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Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Conference on Financing for Development, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations2) общ. международный (распространенный, действующий за пределами национальных границ)See:
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international settlements межгосударственные расчеты, осуществляемые центральными банками. -
4 accounting
n бухг., рах. бухгалтерський облік; облік; рахівництво; методика обліку; запис; a бухгалтерський; балансовий; розрахунковий; обліковий; звітний1. система суцільного збору, запису, класифікації та обробки фінансових операцій (transaction¹) окремої особи або одиниці (entity); ♦ за бухгалтерським обліком підсумовуються, аналізуються, тлумачаться результати тих операцій, на основі яких здійснюються планування (planning) і контроль господарської діяльності організації; до найбільш відомих бухгалтерських/аудиторських (audit¹) фірм під назвою «Велика Шістка» (Big Six) входять: Артур Андерсен (Arthur Andersen); Куперс енд Лайбранд (Coopers & Lybrand); Делойт Туш Томатсу Інтернаціонал (Deloitte Touche Tohmatsu International); Ернст енд Янг (Ernst & Young); КПМГ Піт Марвик (KPMG Peat Marwick); Прайс Вотер-хаус (Price Waterhouse); 2. поняття, що об'єднує споріднені галузі, напр., оподаткування (taxation), ревізування (auditing), обліку за сферами відповідальності (responsibility accounting), управлінського обліку (management accounting)═════════■═════════accrual accounting облік методикою нарахування; acquisition accounting облік за придбанням; activity accounting функціональний бухгалтерський облік; activity-based accounting (ABA) функціональний бухгалтерський облік • облік за сферами відповідальності; actuarial accounting страховий облік; administrative accounting адміністративний облік • оперативний облік; allocation accounting облік за розміщенням; backflush accounting облік зі зворотним віднесенням витрат; bank accounting бухгалтерський облік в банку; bank cost accounting аналіз операційної діяльності банку; branch accounting філіальний облік; business accounting бухгалтерський облік комерційних операцій; cash accounting касова методика обліку; cash basis accounting касова методика обліку; cash flow accounting облік за грошовими потоками; composite property accounting змішана методика обліку основного капіталу; consolidation accounting облік за об'єднанням компаній; continuously contemporary accounting облік за поточною грошовою вартістю; cost accounting виробничий облік • облік виробничих витрат • калькулювання; creative accounting творчий облік; critical path accounting облік за методикою критичного шляху; current cost accounting (CCA) методика обліку за поточною вартістю; current purchasing power accounting (CPP) облік за поточною купівельною спроможністю; current value accounting облік за поточною вартістю; depreciation accounting облік амортизації • амортизаційна методика бухгалтерського обліку; discovery value accounting облік розвідуваних ресурсів; distribution cost accounting облік витрат у торгівлі; double-entry accounting облік за методикою подвійного запису; enterprise accounting бухгалтерський облік підприємства; entity accounting облік на основі самостійного балансу • бухгалтерський облік самостійного підрозділу; equity accounting облік за інвестиціями в дочірніх компаніях; financial accounting фінансовий облік; fiscal accounting податковий облік; forward accounting перспективний облік; full-cost accounting фінансовий облік за повною вартістю; functions accounting облік за видом діяльності; fund accounting система обліку за фондами; general price index accounting облік на основі загального рівня цін; government accounting державний облік; group depreciation accounting методика єдиної норми амортизації; group property accounting групова методика обліку основного капіталу; historical cost accounting (HCA) облік за первісною вартістю; human resources accounting облік людських ресурсів; industrial accounting бухгалтерський облік на промисловому підприємстві; inflation accounting інфляційний облік • облік в умовах інфляції • облік впливу інфляції; international accounting облік за міжнародними операціями і звітністю; inventory accounting облік запасів товарно-матеріальних цінностей; item property accounting попредметна методика обліку основного капіталу; macro-accounting облік на макрорівні; management accounting управлінський облік; micro-accounting облік на мікро-рівні; managerial accounting управлінський облік; national economic accounting система національних рахунків; national income accounting облік національного доходу; net realizable value accounting (NRVA) методика обліку за вихідною вартістю активів; oil and gas accounting облік за родовищами й запасами нафти і газу; price level accounting облік з поправкою на індекс цін споживчих товарів; profitability accounting облік за прибутковістю • облік за рентабельністю; public accounting громадський бухгалтерський облік і ревізія; replacement cost accounting облік за відновленою вартістю; reserve accounting облік резервів; responsibility accounting облік за сферами відповідальності; retirement reserve accounting облік зношення за методикою разового нарахування; routine accounting оперативний облік; social responsibility accounting облік за діяльністю громадської відповідальності; stock accounting облік запасів; store accounting облік запасів; tax-effect accounting облік за податковим ефектом═════════□═════════accounting assumptions бухгалтерські припущення; accounting basis основа бухгалтерського обліку; accounting concepts бухгалтерські концепції; accounting consultant консультант з бухгалтерського обліку • дорадник з бухгалтерського обліку; accounting cost бухгалтерські витрати • балансові витрати • облікові витрати; accounting cycle кругообіг процедури бухгалтерського обліку • обліковий цикл; accounting data of costs бухгалтерські дані про витрати; accounting day обліковий день; accounting department відділ бухгалтерського обліку • бухгалтерія • головна бухгалтерія компанії; accounting economy розрахункова економіка; accounting education бухгалтерська освіта; accounting entry запис на рахунку; accounting; accounting error помилка бухгалтерського обліку; accounting estimate попередній облік; accounting figures дані бухгалтерського обліку; accounting firms бухгалтерські фірми • аудиторські фірми; accounting identity; accounting income дохід за звітний період; accounting information system (AIS) система опрацювання облікових даних; Accounting Institute орган бухгалтерського обліку • Інститут бухгалтерського обліку; accounting loss розрахункові збитки; accounting machine бухгалтерська машина; accounting measurement облікові виміри • облікові вимірювання; accounting method методика бухгалтерської звітності • методика бухгалтерського обліку; accounting par value облік за номінальною вартістю; accounting period (A/P) звітний період • розрахунковий період • період бухгалтерської звітності; accounting policy загальні принципи бухгалтерського обліку; accounting practice практика звітності; accounting principles принципи бухгалтерського обліку; Accounting Principles Board (APB) Бюро з розробки принципів бухгалтерського обліку; accounting procedures форми ведення обліку; accounting profit бухгалтерський прибуток • розрахунковий прибуток; accounting profit and loss облік прибутків і збитків; accounting profit or loss облік прибутків або збитків; accounting rate of return (ARR) обліковий коефіцієнт окупності; accounting ratio обліковий показник; accounting record бухгалтерська книга; accounting records; accounting report бухгалтерський звіт; accounting staff персонал служби бухгалтерського обліку; accounting standard; Accounting Standards Board (ASB) (англ.) Бюро бухгалтерських стандартів; accounting statement бухгалтерський звіт; accounting system система бухгалтерського обліку; accounting treatment опрацювання бухгалтерських рахунків; accounting unit одиниця обліку реального основного капіталу • рахунок, який відтворює собівартість об'єкта; accounting year звітний рік • фінансовий рік; American Accounting Association (AAA) Американська бухгалтерська асоціація; Financial Accounting Standards Board (FASB) (амер.) Бюро стандартів фінансового обліку; International Accounting Standards (IAS) Міжнародні стандарти бухгалтерського обліку; International Accounting Standards Committee (IASC) Комітет міжнародних бухгалтерських стандартівaccounting¹:: accountancy²; accounting² ‡ accounting (382)▹▹ accountancy* * *бухгалтерський облік; звітність; фінансова звітність -
5 Generally Accepted Accounting Principles
док.сокр. GAAP учет общепринятые принципы бухгалтерского учета, ГААП, ОПБУа) (в широком смысле: принципы ведения финансового учета и представления отчетности, которые на данный момент времени признаются базой для составления отчетности, корректно отражающей экономическое положение фирмы; не существует единого документа или набора документов, в которых были бы сформулированы эти принципы)See:accounting concepts, conceptual framework, Generally Accepted Auditing Standards, International Accounting Standards, International Financial Reporting Standards, big GAAP, little GAAPб) амер. (в узком смысле: правила ведения финансового учета и представления отчетности, соблюдения которых требует Комиссия по ценным бумагам и биржам; обязательны для тех компаний, чьи акции котируются на фондовом рынке; эти правила определяются не самой комиссией, а негосударственными профессиональными объединениями бухгалтеров и финансовых руководителей)See:Securities and Exchange Commission, Financial Accounting Standards Board, American Institute of Certified Public Accountants, American Accounting Association, Committee on Accounting Procedure, Governmental Accounting Standards Board, statutory accounting principlesв) брит. (правила ведения финансового учета и представления отчетности, утвержденные стандартами бухгалтерского учета и законами о компаниях)Syn:Generally Accepted Accounting Practice, generally accepted accounting principles of the United KingdomSee:Financial Reporting Standards, Statement of Standard Accounting Practice, Companies Act 1985, Companies Act 1989
* * *
abbrev.: GAAP generally accepted accounting principles общепринятые принципы и правила бухгалтерского учета в США; устанавливаются с 1973 г. Советом по финансовым учетным стандартам (независимая саморегулирующаяся организация) в форме "FASB opinions", Советом по принципам бухгалтерского учета (APB opinions) или Американским институтом дипломированных (сертифицированных) бухгалтеров; см. Accounting Principles Board;* * *Англо-русский экономический словарь > Generally Accepted Accounting Principles
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6 CAS
1) Общая лексика: Академия наук Китая (China Academy of Sciences), Chemical Abstract Services (Международный CAS-номер присваивается химическим веществам американской организацией Chemical Abstract Services. Этот уникальный номер не несет информации ни о чистоте вещества, ни о произ2) Компьютерная техника: Common Authorization System, Computed Answer Substitution, centralized attendant service, хранение данных с адресацией по содержимому (content-addressable storage), content-addressable storage (хранение данных с адресацией по содержимому)3) Авиация: (см.) Crew Alerting System4) Морской термин: схема оценки состояния (Condition Assessment Scheme)5) Медицина: clinical application specialist6) Спорт: Court Of Arbitration For Sports7) Военный термин: Cadet Accountability System, Central Authentication Service, Chief of the Air Staff, Chinese Air To Surface, Church Army Society, Combined Arms and Services Staff, Contract Administration Service, Conversion Armor System, Coordinator of Army Studies, Crises Action System, Crisis Action Staff, calculated air speed, children's Army school, citizens alarm system, civil affairs section, close air support, coast artillery school, coded armaments system, combat alert status, command aviation section, communications analysis section, compensating air supply, complete assembly for strike, controlled airspace, courier air service, непосредственная авиационная поддержка ( НАП) (Close Air Support)8) Техника: Central Amplifier Station, Committee for Assurance for Supply, aircraft collision avoidance system, chemical addition system, circuits and systems, command active sonobuoy, command augmentation system, common access space, communicat-ing applications specification, communications antenna sleeve, compressed air system, containment annunciator subpanel9) Шутливое выражение: Computers Are Swine10) Математика: Computer Algebra System, СКА, система компьютерной алгебры (Система компьютерной алгебры (СКА,)— это приложение, помогающее выполнять символьные вычисления.СКА — это работа с математическими выражениями в аналитической (символьной) форме.)11) Юридический термин: Corporal Alternative Sentencing, Creativity Action And Service12) Бухгалтерия: Comprehensive Annual Statement13) Страхование: Casualty Actuarial Society14) Автомобильный термин: clean air system, crank angle sensor, creep aid system (automatic transmissions)15) Ветеринария: Companion Animal Society (New Zealand)16) Грубое выражение: Confusion Anarchy Stupidity17) Металлургия: Американское Химическое Общество18) Телекоммуникации: Carrier Activity Sensor, Channel Associated Signaling19) Сокращение: Calibrated Airspeed, Case Analysis System, Casualty Assessment System, Civil Air Service, Collision Avoidance System, Combat Advice System, Combat Ammunition System, Combined Antenna System, Committee on Atmospheric Sciences, Computer-Aided Supportability, Contemporary Art Society, Cost Accounting Standards, Crisis Action System (USA), Cast Alloy Steel, Channel Address Strobe, Communicating Applications Specification, Current Awareness Service, COSTAR Alignment System, CPE Alerting Signal (caller ID with call waiting), Calibrated Ancillary System, California Academy of Sciences (Golden Gate Park, San Francisco, California), California Avocado Society, Call Accounting Subsystem, Call Accounting System, Call-waiting Alerting Signal, Calorimetric Absorption Spectroscopy, Cam Actuated Switch, Canadian AIDS Society, Canadian Aerophilatelic Society, Canadian Anesthesiologists' Society, Canards Actuator System (Army, artillery), Capable, Available and Suitable, Cardinal Air Services Inc (Fullerton Airport, Orange County California), Career Advancement Scheme (Indian universities), Carrier Accounting System (Sprint), Casablanca, Anfa Morocco (airport code), Casablanca, Morocco ANFA Airport (city/airport code), Case Assignment, Casine (cell plating), Catalog Address Space, Catch Assessment System (fisheries), Center for Advanced Studies in Telecommunications (Ohio State University), Center for Atmospheric Sciences, Center for Automotive Safety, Center on an Aging Society, Central Accounting System, Central Administration Support, Central Alarm Station, Central Alarm System, Central Asian States, Central Attendant Service, Central Authentication Service (Yale University and JA-SIG), Centrale Archief Selectiedienst, Centralized Administrative System, Centre for Adaptive Systems, Centre for Animal Sciences, Centre for Atmospheric Science, Centre of Excellence for Autonomous Systems (Australia), Certificate of Advanced Studies, Certificate of Applied Science (degree), Certification Authorities, Certified Advertising Specialist, Certified Annuity Specialist, Channel Access Sublayer, Channel Assigned Signaling (Hekimian), Chemical Abstract Service, Chemical Abstracts Registry Service, Chemical Abstracts Service (division of the American Chemical Society), Chemical Association Service, Chief of Air Staff, Children's Aid Society, Chinese Academy of Sciences, Chromosome Aberration Simulator, Circuit Associated Signaling, Circuits and Systems Society (IEEE), Citizen Auto Stage Company (Nogales, AZ), Citrix Access Suite, Citrix Activation System, Civil Agencies Sector, Claims Auto Specialist, Clark Ashton Smith (American author), Classic Arts Showcase, Clean Access Server, Clean Air Solvent, Clean Air Source, Client Access Service (Microsoft), Clinical Ayurvedic Specialist, Cockpit Avionics System, Coconino Astronomical Society (Flagstaff, AZ), Code Access Security (Microsoft. NET Framework), Cold Air Standard, Collaboration At Sea (US Navy SPAWAR), College Alcohol Study, College of Analytical Studies (US Federal Bureau of Investigation), College of Applied Sciences, College of Arts and Sciences (various colleges and universities), Columbia Audubon Society (South Carolina), Column Access Strobe, Column Address Select, Column Address Signal (computer memory), Combat Air Support, Combat Applications Squadron, Combat Arms School (Canadian Forces; now defunct), Combined Anode Stirrer, Comma Delimited Ascii, Command Augmentation System (NASA), Command Automation System, Commercial Activities System, Commercially Available Software, Commission Accounting System, Commission for Atmospheric Sciences (WMO), Common Aircraft Servicing, Communications Accounting System (Highland Lakes), Community Action Service (International Baccalaureate high school program requirement), Complete Active Space (quantum chemistry), Complex Adaptive System, Complex Adaptive Systems, Component Administration System, Component Anesthesia Systems, Computational AeroSciences (NASA project), Computed Air Speed, Computer Aided Systems, Computer Algebra System (mathematical computation software), Computer Anwendungs- und Systemberatung GmbH, Computer As Source, Computer Assisted Surgery, Computer Assurance Services, Computer and Systems Engineering (Sprint), Computer-Aided Selling, Computer-Aided Service, Inc., Computer-Aided Software, Computer-Aided Styling, Computer-Aided Support, Computer-Aided Training, Computer-Assisted System, Computerized Autodial System, Computing in Atmospheric Sciences Workshop, Condition Assessment Scheme (ships), Condition Assessment Survey, Conditional Access System, Configuration Assurance Solution (Cisco), Conflict Alert System, Conformal Antenna System, Conformal-Array Seeker, Connecticut Association of Schools, Consejo Asesor de Seguridad (Guatemala), Consenting Adults, Consolidated Administration System, Consolidated Application System, Construction Area Sign, Consultant Accreditation Service, Consultant and Affiliate Services, Containment Assessment Plan, Contemporary Arts Society, Content Adaptation Service, Content Adaptors, Content Addressable Storage, Content Addressed Storage, Continental Automotive Systems, Contingency Alerting System, Contract Administration Services, Contract Administration Standards, Contract Administrative Services, Contract Air Services, Contract Analysis System, Control Actuation System, Control Alarm Station, Control Augmentation System, Controlled ATM Switch (Cisco), Controlled American Source, Coordinated Air Strike, Coordinating Address Space, Corporate Account Space, Corporate Administrative System (Canada), Cost Accounting Standard, Cost Accounting System, Country Assistance Strategy, Court of Arbitration for Sport, Cowboy Action Shooting, Craft Access System, Cranial Abscessation Syndrome (deer disease), Crash Analysis System (Land Transport New Zealand), Create-A-Sim (EA Games; The Sims), Creatively Agonizing Students, Creativity, Action and Service (International Baccalaureate Diploma), Credit Approval Sheet (banking), Crew Alerting System, Crisis Action System, Criticality Alarm System, Current Account Surplus, Current Assessment Summary, Customer Acceptance Specification, Customer Access Server, Customer Access Services, Customer Account Services, Customer Administrative Services, Customer Alert Signal, Customer Analysis and Solutions (Sterling Wentworth), Customer Ancillary Service, Cycad Aulacaspis Scale, Czech Academy of Sciences, Czech Athletic Association, IEEE Circuits and Systems Society, Spotted Wolffish (FAO fish species code), civil aviation security (US DoD)20) Университет: Campus Automation System, Centre For Applied Statistics, Centre Of African Studies, Certificate Of Advanced Study, Course Applicability System, Curriculum Administration System21) Школьное выражение: College of Arts and Science22) Электроника: Central Amplifier Stations23) Вычислительная техника: Column Address Strobe, Computer Aided Styling, computer-aided system, автоматизированная система, Communicating Applications Specification (FAX, Intel, DCA), Column Address Strobe (IC, DRAM), Чистый сервер доступа24) Нефть: Circumferential Acoustic Scanning25) Связь: Channel Associated Signalling26) Космонавтика: Commission for Atmospheric Sciences (WMO)27) Банковское дело: надбавка за счёт пересмотра валютных паритетов (currency adjustment surcharge)28) Транспорт: Commence Average Speed29) Деловая лексика: Computer Aided Service30) Образование: Confirmation of Acceptance for Studies (в Великобритании)31) Валютные операции: дополнительный сбор за корректировку валютного курса (currency adjustment surcharge)32) Инвестиции: currency adjustment surcharge33) Сетевые технологии: Communication Application Software, Communication Application Specification, Conference Application Server, Controlled Access Signaling, спецификация приложений связи34) Программирование: Column Access Select35) Автоматика: computer-aided service planning, continuous analog scanning36) Океанография: Commission for Atmospheric Sciences37) Химическое оружие: Chemical Abstracts Service, corrective action study38) Авиационная медицина: Coriolis acceleration susceptibility40) Безопасность: Cpe Alert Signal, центральный пункт сигнализации (Central Alarm Station)41) Расширение файла: Column Address Select/Strobe, Communications Application Specification, C + ASM language source (Turbo C)42) Нефть и газ: Chemical Abstracts System, cascade mode, Chemical Abstract Services43) Аварийное восстановление: continuous availability services44) Общественная организация: Crossroads Adoption Services45) Аэропорты: Casablanca, Morocco46) AMEX. A. M. Castle & Company47) Международные перевозки: сurrеnсу adjustment surcharge -
7 CAs
1) Общая лексика: Академия наук Китая (China Academy of Sciences), Chemical Abstract Services (Международный CAS-номер присваивается химическим веществам американской организацией Chemical Abstract Services. Этот уникальный номер не несет информации ни о чистоте вещества, ни о произ2) Компьютерная техника: Common Authorization System, Computed Answer Substitution, centralized attendant service, хранение данных с адресацией по содержимому (content-addressable storage), content-addressable storage (хранение данных с адресацией по содержимому)3) Авиация: (см.) Crew Alerting System4) Морской термин: схема оценки состояния (Condition Assessment Scheme)5) Медицина: clinical application specialist6) Спорт: Court Of Arbitration For Sports7) Военный термин: Cadet Accountability System, Central Authentication Service, Chief of the Air Staff, Chinese Air To Surface, Church Army Society, Combined Arms and Services Staff, Contract Administration Service, Conversion Armor System, Coordinator of Army Studies, Crises Action System, Crisis Action Staff, calculated air speed, children's Army school, citizens alarm system, civil affairs section, close air support, coast artillery school, coded armaments system, combat alert status, command aviation section, communications analysis section, compensating air supply, complete assembly for strike, controlled airspace, courier air service, непосредственная авиационная поддержка ( НАП) (Close Air Support)8) Техника: Central Amplifier Station, Committee for Assurance for Supply, aircraft collision avoidance system, chemical addition system, circuits and systems, command active sonobuoy, command augmentation system, common access space, communicat-ing applications specification, communications antenna sleeve, compressed air system, containment annunciator subpanel9) Шутливое выражение: Computers Are Swine10) Математика: Computer Algebra System, СКА, система компьютерной алгебры (Система компьютерной алгебры (СКА,)— это приложение, помогающее выполнять символьные вычисления.СКА — это работа с математическими выражениями в аналитической (символьной) форме.)11) Юридический термин: Corporal Alternative Sentencing, Creativity Action And Service12) Бухгалтерия: Comprehensive Annual Statement13) Страхование: Casualty Actuarial Society14) Автомобильный термин: clean air system, crank angle sensor, creep aid system (automatic transmissions)15) Ветеринария: Companion Animal Society (New Zealand)16) Грубое выражение: Confusion Anarchy Stupidity17) Металлургия: Американское Химическое Общество18) Телекоммуникации: Carrier Activity Sensor, Channel Associated Signaling19) Сокращение: Calibrated Airspeed, Case Analysis System, Casualty Assessment System, Civil Air Service, Collision Avoidance System, Combat Advice System, Combat Ammunition System, Combined Antenna System, Committee on Atmospheric Sciences, Computer-Aided Supportability, Contemporary Art Society, Cost Accounting Standards, Crisis Action System (USA), Cast Alloy Steel, Channel Address Strobe, Communicating Applications Specification, Current Awareness Service, COSTAR Alignment System, CPE Alerting Signal (caller ID with call waiting), Calibrated Ancillary System, California Academy of Sciences (Golden Gate Park, San Francisco, California), California Avocado Society, Call Accounting Subsystem, Call Accounting System, Call-waiting Alerting Signal, Calorimetric Absorption Spectroscopy, Cam Actuated Switch, Canadian AIDS Society, Canadian Aerophilatelic Society, Canadian Anesthesiologists' Society, Canards Actuator System (Army, artillery), Capable, Available and Suitable, Cardinal Air Services Inc (Fullerton Airport, Orange County California), Career Advancement Scheme (Indian universities), Carrier Accounting System (Sprint), Casablanca, Anfa Morocco (airport code), Casablanca, Morocco ANFA Airport (city/airport code), Case Assignment, Casine (cell plating), Catalog Address Space, Catch Assessment System (fisheries), Center for Advanced Studies in Telecommunications (Ohio State University), Center for Atmospheric Sciences, Center for Automotive Safety, Center on an Aging Society, Central Accounting System, Central Administration Support, Central Alarm Station, Central Alarm System, Central Asian States, Central Attendant Service, Central Authentication Service (Yale University and JA-SIG), Centrale Archief Selectiedienst, Centralized Administrative System, Centre for Adaptive Systems, Centre for Animal Sciences, Centre for Atmospheric Science, Centre of Excellence for Autonomous Systems (Australia), Certificate of Advanced Studies, Certificate of Applied Science (degree), Certification Authorities, Certified Advertising Specialist, Certified Annuity Specialist, Channel Access Sublayer, Channel Assigned Signaling (Hekimian), Chemical Abstract Service, Chemical Abstracts Registry Service, Chemical Abstracts Service (division of the American Chemical Society), Chemical Association Service, Chief of Air Staff, Children's Aid Society, Chinese Academy of Sciences, Chromosome Aberration Simulator, Circuit Associated Signaling, Circuits and Systems Society (IEEE), Citizen Auto Stage Company (Nogales, AZ), Citrix Access Suite, Citrix Activation System, Civil Agencies Sector, Claims Auto Specialist, Clark Ashton Smith (American author), Classic Arts Showcase, Clean Access Server, Clean Air Solvent, Clean Air Source, Client Access Service (Microsoft), Clinical Ayurvedic Specialist, Cockpit Avionics System, Coconino Astronomical Society (Flagstaff, AZ), Code Access Security (Microsoft. NET Framework), Cold Air Standard, Collaboration At Sea (US Navy SPAWAR), College Alcohol Study, College of Analytical Studies (US Federal Bureau of Investigation), College of Applied Sciences, College of Arts and Sciences (various colleges and universities), Columbia Audubon Society (South Carolina), Column Access Strobe, Column Address Select, Column Address Signal (computer memory), Combat Air Support, Combat Applications Squadron, Combat Arms School (Canadian Forces; now defunct), Combined Anode Stirrer, Comma Delimited Ascii, Command Augmentation System (NASA), Command Automation System, Commercial Activities System, Commercially Available Software, Commission Accounting System, Commission for Atmospheric Sciences (WMO), Common Aircraft Servicing, Communications Accounting System (Highland Lakes), Community Action Service (International Baccalaureate high school program requirement), Complete Active Space (quantum chemistry), Complex Adaptive System, Complex Adaptive Systems, Component Administration System, Component Anesthesia Systems, Computational AeroSciences (NASA project), Computed Air Speed, Computer Aided Systems, Computer Algebra System (mathematical computation software), Computer Anwendungs- und Systemberatung GmbH, Computer As Source, Computer Assisted Surgery, Computer Assurance Services, Computer and Systems Engineering (Sprint), Computer-Aided Selling, Computer-Aided Service, Inc., Computer-Aided Software, Computer-Aided Styling, Computer-Aided Support, Computer-Aided Training, Computer-Assisted System, Computerized Autodial System, Computing in Atmospheric Sciences Workshop, Condition Assessment Scheme (ships), Condition Assessment Survey, Conditional Access System, Configuration Assurance Solution (Cisco), Conflict Alert System, Conformal Antenna System, Conformal-Array Seeker, Connecticut Association of Schools, Consejo Asesor de Seguridad (Guatemala), Consenting Adults, Consolidated Administration System, Consolidated Application System, Construction Area Sign, Consultant Accreditation Service, Consultant and Affiliate Services, Containment Assessment Plan, Contemporary Arts Society, Content Adaptation Service, Content Adaptors, Content Addressable Storage, Content Addressed Storage, Continental Automotive Systems, Contingency Alerting System, Contract Administration Services, Contract Administration Standards, Contract Administrative Services, Contract Air Services, Contract Analysis System, Control Actuation System, Control Alarm Station, Control Augmentation System, Controlled ATM Switch (Cisco), Controlled American Source, Coordinated Air Strike, Coordinating Address Space, Corporate Account Space, Corporate Administrative System (Canada), Cost Accounting Standard, Cost Accounting System, Country Assistance Strategy, Court of Arbitration for Sport, Cowboy Action Shooting, Craft Access System, Cranial Abscessation Syndrome (deer disease), Crash Analysis System (Land Transport New Zealand), Create-A-Sim (EA Games; The Sims), Creatively Agonizing Students, Creativity, Action and Service (International Baccalaureate Diploma), Credit Approval Sheet (banking), Crew Alerting System, Crisis Action System, Criticality Alarm System, Current Account Surplus, Current Assessment Summary, Customer Acceptance Specification, Customer Access Server, Customer Access Services, Customer Account Services, Customer Administrative Services, Customer Alert Signal, Customer Analysis and Solutions (Sterling Wentworth), Customer Ancillary Service, Cycad Aulacaspis Scale, Czech Academy of Sciences, Czech Athletic Association, IEEE Circuits and Systems Society, Spotted Wolffish (FAO fish species code), civil aviation security (US DoD)20) Университет: Campus Automation System, Centre For Applied Statistics, Centre Of African Studies, Certificate Of Advanced Study, Course Applicability System, Curriculum Administration System21) Школьное выражение: College of Arts and Science22) Электроника: Central Amplifier Stations23) Вычислительная техника: Column Address Strobe, Computer Aided Styling, computer-aided system, автоматизированная система, Communicating Applications Specification (FAX, Intel, DCA), Column Address Strobe (IC, DRAM), Чистый сервер доступа24) Нефть: Circumferential Acoustic Scanning25) Связь: Channel Associated Signalling26) Космонавтика: Commission for Atmospheric Sciences (WMO)27) Банковское дело: надбавка за счёт пересмотра валютных паритетов (currency adjustment surcharge)28) Транспорт: Commence Average Speed29) Деловая лексика: Computer Aided Service30) Образование: Confirmation of Acceptance for Studies (в Великобритании)31) Валютные операции: дополнительный сбор за корректировку валютного курса (currency adjustment surcharge)32) Инвестиции: currency adjustment surcharge33) Сетевые технологии: Communication Application Software, Communication Application Specification, Conference Application Server, Controlled Access Signaling, спецификация приложений связи34) Программирование: Column Access Select35) Автоматика: computer-aided service planning, continuous analog scanning36) Океанография: Commission for Atmospheric Sciences37) Химическое оружие: Chemical Abstracts Service, corrective action study38) Авиационная медицина: Coriolis acceleration susceptibility40) Безопасность: Cpe Alert Signal, центральный пункт сигнализации (Central Alarm Station)41) Расширение файла: Column Address Select/Strobe, Communications Application Specification, C + ASM language source (Turbo C)42) Нефть и газ: Chemical Abstracts System, cascade mode, Chemical Abstract Services43) Аварийное восстановление: continuous availability services44) Общественная организация: Crossroads Adoption Services45) Аэропорты: Casablanca, Morocco46) AMEX. A. M. Castle & Company47) Международные перевозки: сurrеnсу adjustment surcharge -
8 Cas
1) Общая лексика: Академия наук Китая (China Academy of Sciences), Chemical Abstract Services (Международный CAS-номер присваивается химическим веществам американской организацией Chemical Abstract Services. Этот уникальный номер не несет информации ни о чистоте вещества, ни о произ2) Компьютерная техника: Common Authorization System, Computed Answer Substitution, centralized attendant service, хранение данных с адресацией по содержимому (content-addressable storage), content-addressable storage (хранение данных с адресацией по содержимому)3) Авиация: (см.) Crew Alerting System4) Морской термин: схема оценки состояния (Condition Assessment Scheme)5) Медицина: clinical application specialist6) Спорт: Court Of Arbitration For Sports7) Военный термин: Cadet Accountability System, Central Authentication Service, Chief of the Air Staff, Chinese Air To Surface, Church Army Society, Combined Arms and Services Staff, Contract Administration Service, Conversion Armor System, Coordinator of Army Studies, Crises Action System, Crisis Action Staff, calculated air speed, children's Army school, citizens alarm system, civil affairs section, close air support, coast artillery school, coded armaments system, combat alert status, command aviation section, communications analysis section, compensating air supply, complete assembly for strike, controlled airspace, courier air service, непосредственная авиационная поддержка ( НАП) (Close Air Support)8) Техника: Central Amplifier Station, Committee for Assurance for Supply, aircraft collision avoidance system, chemical addition system, circuits and systems, command active sonobuoy, command augmentation system, common access space, communicat-ing applications specification, communications antenna sleeve, compressed air system, containment annunciator subpanel9) Шутливое выражение: Computers Are Swine10) Математика: Computer Algebra System, СКА, система компьютерной алгебры (Система компьютерной алгебры (СКА,)— это приложение, помогающее выполнять символьные вычисления.СКА — это работа с математическими выражениями в аналитической (символьной) форме.)11) Юридический термин: Corporal Alternative Sentencing, Creativity Action And Service12) Бухгалтерия: Comprehensive Annual Statement13) Страхование: Casualty Actuarial Society14) Автомобильный термин: clean air system, crank angle sensor, creep aid system (automatic transmissions)15) Ветеринария: Companion Animal Society (New Zealand)16) Грубое выражение: Confusion Anarchy Stupidity17) Металлургия: Американское Химическое Общество18) Телекоммуникации: Carrier Activity Sensor, Channel Associated Signaling19) Сокращение: Calibrated Airspeed, Case Analysis System, Casualty Assessment System, Civil Air Service, Collision Avoidance System, Combat Advice System, Combat Ammunition System, Combined Antenna System, Committee on Atmospheric Sciences, Computer-Aided Supportability, Contemporary Art Society, Cost Accounting Standards, Crisis Action System (USA), Cast Alloy Steel, Channel Address Strobe, Communicating Applications Specification, Current Awareness Service, COSTAR Alignment System, CPE Alerting Signal (caller ID with call waiting), Calibrated Ancillary System, California Academy of Sciences (Golden Gate Park, San Francisco, California), California Avocado Society, Call Accounting Subsystem, Call Accounting System, Call-waiting Alerting Signal, Calorimetric Absorption Spectroscopy, Cam Actuated Switch, Canadian AIDS Society, Canadian Aerophilatelic Society, Canadian Anesthesiologists' Society, Canards Actuator System (Army, artillery), Capable, Available and Suitable, Cardinal Air Services Inc (Fullerton Airport, Orange County California), Career Advancement Scheme (Indian universities), Carrier Accounting System (Sprint), Casablanca, Anfa Morocco (airport code), Casablanca, Morocco ANFA Airport (city/airport code), Case Assignment, Casine (cell plating), Catalog Address Space, Catch Assessment System (fisheries), Center for Advanced Studies in Telecommunications (Ohio State University), Center for Atmospheric Sciences, Center for Automotive Safety, Center on an Aging Society, Central Accounting System, Central Administration Support, Central Alarm Station, Central Alarm System, Central Asian States, Central Attendant Service, Central Authentication Service (Yale University and JA-SIG), Centrale Archief Selectiedienst, Centralized Administrative System, Centre for Adaptive Systems, Centre for Animal Sciences, Centre for Atmospheric Science, Centre of Excellence for Autonomous Systems (Australia), Certificate of Advanced Studies, Certificate of Applied Science (degree), Certification Authorities, Certified Advertising Specialist, Certified Annuity Specialist, Channel Access Sublayer, Channel Assigned Signaling (Hekimian), Chemical Abstract Service, Chemical Abstracts Registry Service, Chemical Abstracts Service (division of the American Chemical Society), Chemical Association Service, Chief of Air Staff, Children's Aid Society, Chinese Academy of Sciences, Chromosome Aberration Simulator, Circuit Associated Signaling, Circuits and Systems Society (IEEE), Citizen Auto Stage Company (Nogales, AZ), Citrix Access Suite, Citrix Activation System, Civil Agencies Sector, Claims Auto Specialist, Clark Ashton Smith (American author), Classic Arts Showcase, Clean Access Server, Clean Air Solvent, Clean Air Source, Client Access Service (Microsoft), Clinical Ayurvedic Specialist, Cockpit Avionics System, Coconino Astronomical Society (Flagstaff, AZ), Code Access Security (Microsoft. NET Framework), Cold Air Standard, Collaboration At Sea (US Navy SPAWAR), College Alcohol Study, College of Analytical Studies (US Federal Bureau of Investigation), College of Applied Sciences, College of Arts and Sciences (various colleges and universities), Columbia Audubon Society (South Carolina), Column Access Strobe, Column Address Select, Column Address Signal (computer memory), Combat Air Support, Combat Applications Squadron, Combat Arms School (Canadian Forces; now defunct), Combined Anode Stirrer, Comma Delimited Ascii, Command Augmentation System (NASA), Command Automation System, Commercial Activities System, Commercially Available Software, Commission Accounting System, Commission for Atmospheric Sciences (WMO), Common Aircraft Servicing, Communications Accounting System (Highland Lakes), Community Action Service (International Baccalaureate high school program requirement), Complete Active Space (quantum chemistry), Complex Adaptive System, Complex Adaptive Systems, Component Administration System, Component Anesthesia Systems, Computational AeroSciences (NASA project), Computed Air Speed, Computer Aided Systems, Computer Algebra System (mathematical computation software), Computer Anwendungs- und Systemberatung GmbH, Computer As Source, Computer Assisted Surgery, Computer Assurance Services, Computer and Systems Engineering (Sprint), Computer-Aided Selling, Computer-Aided Service, Inc., Computer-Aided Software, Computer-Aided Styling, Computer-Aided Support, Computer-Aided Training, Computer-Assisted System, Computerized Autodial System, Computing in Atmospheric Sciences Workshop, Condition Assessment Scheme (ships), Condition Assessment Survey, Conditional Access System, Configuration Assurance Solution (Cisco), Conflict Alert System, Conformal Antenna System, Conformal-Array Seeker, Connecticut Association of Schools, Consejo Asesor de Seguridad (Guatemala), Consenting Adults, Consolidated Administration System, Consolidated Application System, Construction Area Sign, Consultant Accreditation Service, Consultant and Affiliate Services, Containment Assessment Plan, Contemporary Arts Society, Content Adaptation Service, Content Adaptors, Content Addressable Storage, Content Addressed Storage, Continental Automotive Systems, Contingency Alerting System, Contract Administration Services, Contract Administration Standards, Contract Administrative Services, Contract Air Services, Contract Analysis System, Control Actuation System, Control Alarm Station, Control Augmentation System, Controlled ATM Switch (Cisco), Controlled American Source, Coordinated Air Strike, Coordinating Address Space, Corporate Account Space, Corporate Administrative System (Canada), Cost Accounting Standard, Cost Accounting System, Country Assistance Strategy, Court of Arbitration for Sport, Cowboy Action Shooting, Craft Access System, Cranial Abscessation Syndrome (deer disease), Crash Analysis System (Land Transport New Zealand), Create-A-Sim (EA Games; The Sims), Creatively Agonizing Students, Creativity, Action and Service (International Baccalaureate Diploma), Credit Approval Sheet (banking), Crew Alerting System, Crisis Action System, Criticality Alarm System, Current Account Surplus, Current Assessment Summary, Customer Acceptance Specification, Customer Access Server, Customer Access Services, Customer Account Services, Customer Administrative Services, Customer Alert Signal, Customer Analysis and Solutions (Sterling Wentworth), Customer Ancillary Service, Cycad Aulacaspis Scale, Czech Academy of Sciences, Czech Athletic Association, IEEE Circuits and Systems Society, Spotted Wolffish (FAO fish species code), civil aviation security (US DoD)20) Университет: Campus Automation System, Centre For Applied Statistics, Centre Of African Studies, Certificate Of Advanced Study, Course Applicability System, Curriculum Administration System21) Школьное выражение: College of Arts and Science22) Электроника: Central Amplifier Stations23) Вычислительная техника: Column Address Strobe, Computer Aided Styling, computer-aided system, автоматизированная система, Communicating Applications Specification (FAX, Intel, DCA), Column Address Strobe (IC, DRAM), Чистый сервер доступа24) Нефть: Circumferential Acoustic Scanning25) Связь: Channel Associated Signalling26) Космонавтика: Commission for Atmospheric Sciences (WMO)27) Банковское дело: надбавка за счёт пересмотра валютных паритетов (currency adjustment surcharge)28) Транспорт: Commence Average Speed29) Деловая лексика: Computer Aided Service30) Образование: Confirmation of Acceptance for Studies (в Великобритании)31) Валютные операции: дополнительный сбор за корректировку валютного курса (currency adjustment surcharge)32) Инвестиции: currency adjustment surcharge33) Сетевые технологии: Communication Application Software, Communication Application Specification, Conference Application Server, Controlled Access Signaling, спецификация приложений связи34) Программирование: Column Access Select35) Автоматика: computer-aided service planning, continuous analog scanning36) Океанография: Commission for Atmospheric Sciences37) Химическое оружие: Chemical Abstracts Service, corrective action study38) Авиационная медицина: Coriolis acceleration susceptibility40) Безопасность: Cpe Alert Signal, центральный пункт сигнализации (Central Alarm Station)41) Расширение файла: Column Address Select/Strobe, Communications Application Specification, C + ASM language source (Turbo C)42) Нефть и газ: Chemical Abstracts System, cascade mode, Chemical Abstract Services43) Аварийное восстановление: continuous availability services44) Общественная организация: Crossroads Adoption Services45) Аэропорты: Casablanca, Morocco46) AMEX. A. M. Castle & Company47) Международные перевозки: сurrеnсу adjustment surcharge -
9 cas
1) Общая лексика: Академия наук Китая (China Academy of Sciences), Chemical Abstract Services (Международный CAS-номер присваивается химическим веществам американской организацией Chemical Abstract Services. Этот уникальный номер не несет информации ни о чистоте вещества, ни о произ2) Компьютерная техника: Common Authorization System, Computed Answer Substitution, centralized attendant service, хранение данных с адресацией по содержимому (content-addressable storage), content-addressable storage (хранение данных с адресацией по содержимому)3) Авиация: (см.) Crew Alerting System4) Морской термин: схема оценки состояния (Condition Assessment Scheme)5) Медицина: clinical application specialist6) Спорт: Court Of Arbitration For Sports7) Военный термин: Cadet Accountability System, Central Authentication Service, Chief of the Air Staff, Chinese Air To Surface, Church Army Society, Combined Arms and Services Staff, Contract Administration Service, Conversion Armor System, Coordinator of Army Studies, Crises Action System, Crisis Action Staff, calculated air speed, children's Army school, citizens alarm system, civil affairs section, close air support, coast artillery school, coded armaments system, combat alert status, command aviation section, communications analysis section, compensating air supply, complete assembly for strike, controlled airspace, courier air service, непосредственная авиационная поддержка ( НАП) (Close Air Support)8) Техника: Central Amplifier Station, Committee for Assurance for Supply, aircraft collision avoidance system, chemical addition system, circuits and systems, command active sonobuoy, command augmentation system, common access space, communicat-ing applications specification, communications antenna sleeve, compressed air system, containment annunciator subpanel9) Шутливое выражение: Computers Are Swine10) Математика: Computer Algebra System, СКА, система компьютерной алгебры (Система компьютерной алгебры (СКА,)— это приложение, помогающее выполнять символьные вычисления.СКА — это работа с математическими выражениями в аналитической (символьной) форме.)11) Юридический термин: Corporal Alternative Sentencing, Creativity Action And Service12) Бухгалтерия: Comprehensive Annual Statement13) Страхование: Casualty Actuarial Society14) Автомобильный термин: clean air system, crank angle sensor, creep aid system (automatic transmissions)15) Ветеринария: Companion Animal Society (New Zealand)16) Грубое выражение: Confusion Anarchy Stupidity17) Металлургия: Американское Химическое Общество18) Телекоммуникации: Carrier Activity Sensor, Channel Associated Signaling19) Сокращение: Calibrated Airspeed, Case Analysis System, Casualty Assessment System, Civil Air Service, Collision Avoidance System, Combat Advice System, Combat Ammunition System, Combined Antenna System, Committee on Atmospheric Sciences, Computer-Aided Supportability, Contemporary Art Society, Cost Accounting Standards, Crisis Action System (USA), Cast Alloy Steel, Channel Address Strobe, Communicating Applications Specification, Current Awareness Service, COSTAR Alignment System, CPE Alerting Signal (caller ID with call waiting), Calibrated Ancillary System, California Academy of Sciences (Golden Gate Park, San Francisco, California), California Avocado Society, Call Accounting Subsystem, Call Accounting System, Call-waiting Alerting Signal, Calorimetric Absorption Spectroscopy, Cam Actuated Switch, Canadian AIDS Society, Canadian Aerophilatelic Society, Canadian Anesthesiologists' Society, Canards Actuator System (Army, artillery), Capable, Available and Suitable, Cardinal Air Services Inc (Fullerton Airport, Orange County California), Career Advancement Scheme (Indian universities), Carrier Accounting System (Sprint), Casablanca, Anfa Morocco (airport code), Casablanca, Morocco ANFA Airport (city/airport code), Case Assignment, Casine (cell plating), Catalog Address Space, Catch Assessment System (fisheries), Center for Advanced Studies in Telecommunications (Ohio State University), Center for Atmospheric Sciences, Center for Automotive Safety, Center on an Aging Society, Central Accounting System, Central Administration Support, Central Alarm Station, Central Alarm System, Central Asian States, Central Attendant Service, Central Authentication Service (Yale University and JA-SIG), Centrale Archief Selectiedienst, Centralized Administrative System, Centre for Adaptive Systems, Centre for Animal Sciences, Centre for Atmospheric Science, Centre of Excellence for Autonomous Systems (Australia), Certificate of Advanced Studies, Certificate of Applied Science (degree), Certification Authorities, Certified Advertising Specialist, Certified Annuity Specialist, Channel Access Sublayer, Channel Assigned Signaling (Hekimian), Chemical Abstract Service, Chemical Abstracts Registry Service, Chemical Abstracts Service (division of the American Chemical Society), Chemical Association Service, Chief of Air Staff, Children's Aid Society, Chinese Academy of Sciences, Chromosome Aberration Simulator, Circuit Associated Signaling, Circuits and Systems Society (IEEE), Citizen Auto Stage Company (Nogales, AZ), Citrix Access Suite, Citrix Activation System, Civil Agencies Sector, Claims Auto Specialist, Clark Ashton Smith (American author), Classic Arts Showcase, Clean Access Server, Clean Air Solvent, Clean Air Source, Client Access Service (Microsoft), Clinical Ayurvedic Specialist, Cockpit Avionics System, Coconino Astronomical Society (Flagstaff, AZ), Code Access Security (Microsoft. NET Framework), Cold Air Standard, Collaboration At Sea (US Navy SPAWAR), College Alcohol Study, College of Analytical Studies (US Federal Bureau of Investigation), College of Applied Sciences, College of Arts and Sciences (various colleges and universities), Columbia Audubon Society (South Carolina), Column Access Strobe, Column Address Select, Column Address Signal (computer memory), Combat Air Support, Combat Applications Squadron, Combat Arms School (Canadian Forces; now defunct), Combined Anode Stirrer, Comma Delimited Ascii, Command Augmentation System (NASA), Command Automation System, Commercial Activities System, Commercially Available Software, Commission Accounting System, Commission for Atmospheric Sciences (WMO), Common Aircraft Servicing, Communications Accounting System (Highland Lakes), Community Action Service (International Baccalaureate high school program requirement), Complete Active Space (quantum chemistry), Complex Adaptive System, Complex Adaptive Systems, Component Administration System, Component Anesthesia Systems, Computational AeroSciences (NASA project), Computed Air Speed, Computer Aided Systems, Computer Algebra System (mathematical computation software), Computer Anwendungs- und Systemberatung GmbH, Computer As Source, Computer Assisted Surgery, Computer Assurance Services, Computer and Systems Engineering (Sprint), Computer-Aided Selling, Computer-Aided Service, Inc., Computer-Aided Software, Computer-Aided Styling, Computer-Aided Support, Computer-Aided Training, Computer-Assisted System, Computerized Autodial System, Computing in Atmospheric Sciences Workshop, Condition Assessment Scheme (ships), Condition Assessment Survey, Conditional Access System, Configuration Assurance Solution (Cisco), Conflict Alert System, Conformal Antenna System, Conformal-Array Seeker, Connecticut Association of Schools, Consejo Asesor de Seguridad (Guatemala), Consenting Adults, Consolidated Administration System, Consolidated Application System, Construction Area Sign, Consultant Accreditation Service, Consultant and Affiliate Services, Containment Assessment Plan, Contemporary Arts Society, Content Adaptation Service, Content Adaptors, Content Addressable Storage, Content Addressed Storage, Continental Automotive Systems, Contingency Alerting System, Contract Administration Services, Contract Administration Standards, Contract Administrative Services, Contract Air Services, Contract Analysis System, Control Actuation System, Control Alarm Station, Control Augmentation System, Controlled ATM Switch (Cisco), Controlled American Source, Coordinated Air Strike, Coordinating Address Space, Corporate Account Space, Corporate Administrative System (Canada), Cost Accounting Standard, Cost Accounting System, Country Assistance Strategy, Court of Arbitration for Sport, Cowboy Action Shooting, Craft Access System, Cranial Abscessation Syndrome (deer disease), Crash Analysis System (Land Transport New Zealand), Create-A-Sim (EA Games; The Sims), Creatively Agonizing Students, Creativity, Action and Service (International Baccalaureate Diploma), Credit Approval Sheet (banking), Crew Alerting System, Crisis Action System, Criticality Alarm System, Current Account Surplus, Current Assessment Summary, Customer Acceptance Specification, Customer Access Server, Customer Access Services, Customer Account Services, Customer Administrative Services, Customer Alert Signal, Customer Analysis and Solutions (Sterling Wentworth), Customer Ancillary Service, Cycad Aulacaspis Scale, Czech Academy of Sciences, Czech Athletic Association, IEEE Circuits and Systems Society, Spotted Wolffish (FAO fish species code), civil aviation security (US DoD)20) Университет: Campus Automation System, Centre For Applied Statistics, Centre Of African Studies, Certificate Of Advanced Study, Course Applicability System, Curriculum Administration System21) Школьное выражение: College of Arts and Science22) Электроника: Central Amplifier Stations23) Вычислительная техника: Column Address Strobe, Computer Aided Styling, computer-aided system, автоматизированная система, Communicating Applications Specification (FAX, Intel, DCA), Column Address Strobe (IC, DRAM), Чистый сервер доступа24) Нефть: Circumferential Acoustic Scanning25) Связь: Channel Associated Signalling26) Космонавтика: Commission for Atmospheric Sciences (WMO)27) Банковское дело: надбавка за счёт пересмотра валютных паритетов (currency adjustment surcharge)28) Транспорт: Commence Average Speed29) Деловая лексика: Computer Aided Service30) Образование: Confirmation of Acceptance for Studies (в Великобритании)31) Валютные операции: дополнительный сбор за корректировку валютного курса (currency adjustment surcharge)32) Инвестиции: currency adjustment surcharge33) Сетевые технологии: Communication Application Software, Communication Application Specification, Conference Application Server, Controlled Access Signaling, спецификация приложений связи34) Программирование: Column Access Select35) Автоматика: computer-aided service planning, continuous analog scanning36) Океанография: Commission for Atmospheric Sciences37) Химическое оружие: Chemical Abstracts Service, corrective action study38) Авиационная медицина: Coriolis acceleration susceptibility40) Безопасность: Cpe Alert Signal, центральный пункт сигнализации (Central Alarm Station)41) Расширение файла: Column Address Select/Strobe, Communications Application Specification, C + ASM language source (Turbo C)42) Нефть и газ: Chemical Abstracts System, cascade mode, Chemical Abstract Services43) Аварийное восстановление: continuous availability services44) Общественная организация: Crossroads Adoption Services45) Аэропорты: Casablanca, Morocco46) AMEX. A. M. Castle & Company47) Международные перевозки: сurrеnсу adjustment surcharge
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