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1 accounting unit
1) учет отчетный субъект (хозяйственная единица с самостоятельным балансом, предоставляющая отчеты о своей хозяйственной деятельности)Syn:2) учет единица учета [измерения\] (чего-л., напр., стоимости объекта учета)Money is the accounting unit of measurement of economic activities. — Деньги представляют собой единицу измерения экономической деятельности.
See:3) учет объект [элемент\] учета (объект, по которому собирается и анализируется информация, напр., материальные активы, нематериальные активы и т. п.)Syn:See:4) межд. эк., фин. расчетная [счетная\] единица (созданное на основе межгосударственных соглашений средство расчетов, существующее в виде записей на счетах стран-участниц определенной системы расчетов и не имеющее физической формы)Asian Monetary Unit is an accounting unit for the Asian Clearing Union with the same value as an SDR. — Азиатская денежная единица — это счетная единица Азиатского клирингового союза, имеющая ту же стоимость, что и СДР.
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2 accounting and reporting department
департамент бухгалтерского учета и отчетности
Данный департамент отвечает за ведение главной бухгалтерской книги, надзор за соблюдением требований финансового контроля, управление движением денежных средств и валютными операциями, проведение ежегодных аудиторских проверок, а также за подготовку налоговых отчетов.
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]EN
accounting and reporting department
The department is responsible for maintaining the General Ledger, overseeing financial controls, managing cash and currency activities, annual audits as well as producing fiscal reports.
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > accounting and reporting department
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3 accounting cycle
"A recurring set of documenting, journalizing, balancing, and statement preparation activities performed by parties that report on and analyze the financial position and performance of accounting entities." -
4 Accounting for Derivative Instruments and Hedging Activities
Универсальный англо-русский словарь > Accounting for Derivative Instruments and Hedging Activities
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5 finance and accounting department (FAD)
функциональное подразделение по финансам и бухгалтерскому учету
Данное подразделение управляет всей финансовой деятельностью Оргкомитета «Сочи 2014».
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]EN
finance and accounting department (FAD)
The department manages all financial activities for SOCHI 2014.
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > finance and accounting department (FAD)
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6 facility-sustaining activities
Finactivities undertaken to support the organization as a whole, which cannot be logically linked to individual units of output. Accounting is a facility-sustaining activity.The ultimate business dictionary > facility-sustaining activities
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7 forensic accounting
Finthe use of accounting records and documents in order to determine the legality or otherwise of past activities -
8 variance accounting
Fina method of accounting by means of which planned activities (quantified through budgets and standard costs and revenues) are compared with actual results. It provides information for variance analysis. -
9 corporate social accounting
Finthe reporting of the social and environmental impact of an entity’s activities upon those who are directly associated with the entity (employees, customers, suppliers, etc.) or those who are in any way affected by the activities of the entity, as well as an assessment of the cost of compliance with relevant regulations in this areaThe ultimate business dictionary > corporate social accounting
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10 social responsibility accounting
Finthe identification, measurement, and reporting of the social costs and benefits resulting from economic activitiesThe ultimate business dictionary > social responsibility accounting
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11 Department for Regulation of State Financial Control, Auditing Activities, Accounting and Reporting
Универсальный англо-русский словарь > Department for Regulation of State Financial Control, Auditing Activities, Accounting and Reporting
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12 activity
сущ.1)а) общ. деятельностьto break off [terminate\] an activity — прекращать деятельность
to engage in [participate in, take part in\] an activity — принимать участие в (какой-л.) деятельности
б) эк., часто мн. деятельность, действия (функции, которые выполняются или должны быть выполнены кем-л.)See:account activity, administrative activity, advertising activity, authorization accounting activity, control activity, management activity, private activity, activity quota, activity reportв) упр., учет операция, работа, деятельность, вид деятельности (действие, рассматриваемое в качестве самостоятельной единицы при анализе, планировании, учете и т. п., напр., торговые операции как отдельный вид операций, выделенный для упрощения бухгалтерского учета)See:activities of daily living, critical path activity, dummy activity, activity account, activity analysis, activity base, activity center, activity chart, activity network, activity sampling, activity-based budgeting, activity-based costing, activity-based management, activity-based system, activity cost assignment, activity analysis, activity-based system, activity chart, activity network, activity account, activity center2) общ. активность, оживление; интенсивность, энергияSee:* * *. For the passive activity rules, it's the integral economic unit for measuring a taxpayer's level of participation in a trade or business. One location can have more than one business activity. For example, you might have an S corporation that sells computers at retail and does typesetting working out of the same location. The two may be separate activities. On the other hand, two or more related businesses can also be combined into one activity. . Small Business Taxes & Management 2 . -
13 performance reporting
performance reporting ACC Erfolgsberichterstattung f (a project of Pro-active Accounting Activities in Europe = PAAinE, the initiative of the European national standard setters and EFRAG = European Financial Reporting Advisory Group = Europäische Beratende Expertengruppe für IFRS-Rechnungslegung)Englisch-Deutsch Fachwörterbuch der Wirtschaft > performance reporting
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14 AAA
1) Общая лексика: (Aaa) высшая степень надёжности, Объединённые художники Америки (организация профессиональных художников — живописцев, скульпторов и графиков) (сокр. от Allied Artists of America), Американо-австралийская ассоциация культурных связей (сокр. от American-Australian Association), Управление регулирования сельского хозяйства2) Компьютерная техника: Adequation Algorithm Architecture, Advanced Accelerator Applications, Algorithm Architecture Adequation, Automatic Artwork Alignment3) Авиация: Anti-Aicraft-Artillery, консультативный район аэропорта, консультативная зона аэропорта (сокр. от), Ассоциация антикварных аэропланов (США) (сокр. от Antique Airplane Association)4) Медицина: abdominal aortic aneurysm5) Американизм: прослушавший двухлетний курс по прикладному искусству (сокр. от Associate in Applied Arts)6) Спорт: Anglers Of All Abilities, Australian Anglers Association, Average Amateur Attempt, Атлетическая любительская ассоциация Англии и Уэльса (сокр. от Amateur Athletic Association of England and Wales)7) Военный термин: Access All Areas, Allied Airborne Army, Anarchy Armageddon Annihilation, Antiaircraft Association, Army Appropriation Account, Army Audit Agency, Authority Authorization Auditing, Authorization Accounting Activity, adviser on aircraft accidents, all American aviation, antiaircraft armament, antiaircraft artillery, approved as amended, awaiting aircraft availability9) Сельское хозяйство: Agricultural Adjustment Act, Animal Analysis Associates, aminoacetic acid, Американская ассоциация специалистов по разведению ангусской породы крупного рогатого скота (сокр. от American Angus Association)10) Шутливое выражение: Alcoholic Apes Anonymous, Always Add Acid, Anime Addicts Anonymous, Athlon Addicts Anonymous, Awful Agonizing And Aggravating11) Математика: Angle Angle Angle12) Юридический термин: Against All Authority, Ассоциация слушателей и бывших слушателей Гаагской академии международного права (сокр. от Association of Auditors and Former Auditors of the Hague Academy of International Law)13) Экономика: аналитическая и консультативная помощь (analytical and advisory assistance (World Bank terminology)), Ассоциация сельскохозяйственной авиации (США) (сокр. от Agricultural Aircraft Association)14) Бухгалтерия: Accumulated Adjustments Account, Association of Accounting Administrators, Американская ассоциация бухгалтеров (American Accounting Association), Бюджетно-контрольное управление (сокр. от Office of Accounting and Audit)15) Страхование: American Academy of Actuaries, American Agents Association, Association of Average Adjusters of the United States16) Ветеринария: Animal Agriculture Alliance17) Грубое выражение: Anal Ass Americans18) Испанский язык: Ассоциация артистов-любителей, Ассоциация художников-любителей (Asociación de Artistas Aficionados (Amateur Artists’ Association) (Перу))19) Музыка: Acoustic And A-capella, Adult Alternative Acoustic, Adult Alternative Album, Adult Alternative Albums, Американская ассоциация аккордеонистов (сокр. от American Accordionists Association)20) Сокращение: Actors and Artistes of America, Adaptive Antenna Array, Amateur Athletic Association, Amelioration de l'Autodefense Anti-missile (Ship self-defence programme (France)), American Academy of Advertising, American Airship Association, American Anthropological Association, American Association of Anatomists, American Automobile Association, Anti-Air Armament, Anti-Aircraft Artillery, Australian Army Aviation, Automated Airline Assignment, Agricultural Adjustment Administration, Army Aviation Association (Ассоциация армейской авиации (США)), Archives of American Art (наименование американского периодического издания по истории искусства), ACTH-Resistant Adrenal Insufficiency, Achalasia and Alacrima, AEGIS Acquisition Agent, ANSI Artists of America, AOES (Advanced Orbital Ephemeris System) Accuracy Assessment, ASP Application Aggregator, Academia de Automovilismo Andrade (Guatemala), Access All Areas (Sony music project), Access Approval Authority, Accountability and Assessment, Accumulated Adjustments Account (US Federal Income Tax), Accuview anti Aliasing, Aces of ANSI Art, Achalasia-Addisonianism-Alacrima (Syndrome), Acquisition Approval Authority, Action Awareness Alert, Action on Alcohol Abuse, Active Antenna Array, Acute Anxiety Attack, Adaptive Array Antenna, Addisonian-Achalasia Syndrome, Adjust for ASCII Addition (X86), Administration, Authorization, and Authentication (Software Security), Advanced Account Access, Advanced Acoustic Analysis, Advanced Acoustic Array, Advanced Adaptive Autopilot, Advanced Aircraft Analysis, Advanced Assault Amphibians, Aeiou's Alien Archeology (NASA explores), Aerospace Engineering, Applied Mechanics, and Aviation, African Action on AIDS, African Awareness Association, Against All Authority (gaming clan), Age Anaesthesia Association, Agricultural Adjustment Act of 1933, Agro-Action Allemande, Aiesec Alumni Association (CIS), Air Avenue of Approach, Airborne Array Aperture, Airborne Assault Area, Aircraft Alert Area, Airport Airspace Analysis, Alacrima-Achalasia-Addisonianism, Alacrima-Achalasia-Adrenal Insufficiency (neurologic disorder), Alaska Activities Adventures Plus Tours, Album Adult Alternative (radio format), Alianza Anticomunista Argentina (Argentinian paramilitary organization, 1970s), Alien Adoption Agency, Allgrove Syndrome, Alliance Against AIDS, Allocations, Assessments, and Analysis, Alpha Associates Alliance (Knoxville, Tennessee), Alstyle Apparel & Activewear (clothing), Alternate Assembly Area, Amateur Astronomers Association (New York City, NY), American Abstract Artists, American Academy of Addictionology, American Academy of Audiology, American Accordionists' Association, American Airlines Arena (Miami Florida), American Allergy Association, American Ambulance Association, American Andalusian Association, American Angus Association, American Armwrestling Association, American Association of Advertising Agencies, American Audit Associates, American Avalanche Association, Amino Acid Analysis, Amyloid of Aging and Alzheimer Disease, Analog/Analog/Analog (audio CD format, recording/mixing/mastering), Ancylostomiasis (endemic anaemia of ancient Egypt), Anesthesia Administration Assembly, Angels and Airwaves (band), Angle Angle Angle (geometric proof), Animal Acupuncture Academy, Animal Agriculture Alliance (veterinary), Animal-Assisted Activity, Annals of Archaeology and Anthropology, Anti-Acronym Abuse, Anti-Air Assist (gaming), Anti-Attack Aura (Star Ocean: Till the End of Time, game), Antiaircraft Antiarmor (Weapon), Anticipative Adaptive Array (frequency-hopping communications), Antique Airplane Association, Antique Automobile Association, Anygame Anytime Anyplace (gaming clan), Anything, Anytime, Anywhere, Aperture Antenna Analysis, Appraisers Association of America, Archaiologika Analekta Ex Athenon (Athens Annals of Archaeology), Area Advisory Authority, Area Agency on Aging, Ariana Afghan Airlines, Arkansas Activities Association (North Little Rock, Arkansas), Arkansas Aluminum Alloys, Inc (Hot Springs, Arkansas), Arkansas Ambulance Association, Armenian Assembly of America, Army Ammunition Activity, Aromatic Amino Acid, Ascii Adjust after Addition, Asian American Action (fund), Asian American Alliance, Asian American Association, Asian Awareness Association, Asistencia Asesoria y Administracion (Mexico wrestling), Asociacio'n Asperger Andaluci'a, Asociacio'n de Amigos en Accio'n (Guatemala), Asociacion Anticomunista Argentina, Asociacion Argentina de Actores, Aspen Achievement Academy, Assessment of Aircraft Attrition, Assign Alternate Area, Associac,a\AAAo dos Alcoo'licos Ano^nimos (Portuguese Alcoholics Anonymous Society), Associate of Applied Arts, Association Against Acronyms (Facebook group), Association Algerriene d'Alphabetisation, Association of Active Shareholders (France), Association of Avatar Artists, Astronaut-Actuated Abort, Athiest and Agnostic Association, Atlas of Ancient Archaeology, Attitude, Awareness and Accountability (ski safety program), Auburn Adventist Academy (Auburn, Washington, USA), Australian Archaeological Association Inc., Australian Association of Accountants, Australian Automobile Association, Austrian Automotive Association, Authentication, Authorization and Access, Authorized Accounting Activity, Automated Airlift Analysis, Automatic Anti-Aircraft (DOD), Autoridad de Acueductos y Alcantarillados (Aqueduct and Sewer Authority, Puerto Rico), Battery Size, Highest Level of League (minor league baseball), Triple antibiotic ointment (bacitracin, neomycin, polymixin), arrival and assembly area, Alive, Alert, Aggressive21) Университет: Academic Achievement And Advising, Academics, Athletics, and Arts, Arts Academics And Athletics, Atlantean Academic Archaeologist22) Физика: Advanced Applications Of Accelerators23) Хирургия: аминоуксусная кислота24) Иммунология: American Academy of Allergy25) Связь: Authentication, Authorization and Accounting26) Банковское дело: Американская арбитражная ассоциация (American Arbitration Association), Американская ассоциация ревизоров (American Accounting Association)27) Транспорт: Arrival Arrangements Agreements, Auckland Automobile Association28) Фирменный знак: Anthony's Adoption Agency, The Automobile Association Of America29) Экология: alternating aerobic-anaerobic30) СМИ: Adult Album Alternative31) Деловая лексика: Advanced Available And Affordable, Alter, Avoid, or Accept, Американская ассоциация ( страховых) оценщиков недвижимого имущества (сокр. от Appraisers Association of America), Австралийская ассоциация бухгалтеров (сокр. от Association of Accountants of Australia)32) Образование: Active Accelerated Academy, Awareness Action And Accountability33) Инвестиции: American Accounting Association, American Arbitration Association34) Сетевые технологии: опознавание пользователя, санкционирование доступа и бухгалтерский35) Полимеры: acetoacetanilide, amalgam, amino-acid-amide36) Безопасность: Accounting Authentication And Authorization, Authentication, Authorization, and Accountability37) Интернет: Authentication, Authorization, Accounting38) Расширение файла: App Cam Automation file, Xtal Backup file39) Общественная организация: Anti Aircraft Association, Arrowhead Accountability Association40) Должность: Asian Art Appreciation41) Чат: Awesome Awesome Awesome42) Аэропорты: Anaa, Tuamotu Islands43) Программное обеспечение: Automated Atlantis Assistants44) Федеральное бюро расследований: Army Security Agency -
15 activity based costing
Fin, Gen Mgta method of calculating the cost of a business by focusing on the actual cost of activities, thereby producing an estimate of the cost of individual products or services.Abbr. ABCEXAMPLEAn ABC cost-accounting system requires three preliminary steps: converting to an accrual method of accounting; defining cost centers and cost allocation; and determining process and procedure costs.Businesses have traditionally relied on the cash basis of accounting, which recognizes income when received and expenses when paid. ABC’s foundation is the accrual-basis income statement. The numbers this statement presents are assigned to the various procedures performed during a given period. Cost centers are a company’s identifiable products and services, but also include specific and detailed tasks within these broader activities. Defining cost centers will of course vary by business and method of operation. What is critical to ABC is the inclusion of all activities and all resources.Once cost centers are identified, management teams can begin studying the activities each one engages in and allocating the expenses each one incurs, including the cost of employee services.The most appropriate method is developed from time studies and direct expense allocation. Management teams who choose this method will need to devote several months to data collection in order to generate sufficient information to establish the personnel components of each activity’s total cost.Time studies establish the average amount of time required to complete each task, plus bestand worst-case performances. Only those resources actually used are factored into the cost computation; unused resources are reported separately. These studies can also advise management teams how best to monitor and allocate expenses which might otherwise be expressed as part of general overheads, or go undetected altogether. -
16 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.———————————————————————————————————————— -
17 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 -
18 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 -
19 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 -
20 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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