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61 goodwill
fonds m de commerce, biens m pl incorporelsgoodwill accounting comptabilisation f de la survaleurAccounting convention assumes that goodwill, the premium a company pays for an acquisition, is a wasting asset. Why not create an impairment test that would consider market conditions and profitability projections to determine the value of goodwill? A 15-person team of accounting firms and investment bankers recently floated such a proposal, which is currently under consideration by the Financial Accounting Standards Board (FASB).
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62 economic entity
1) упр., учет экономическая организация (объединение экономических единиц, которое включает в себя материнскую компанию и все дочерние компании)See:2) эк., учет = economic unitan economic entity, such as a household, bank, retailer, or government agency — экономический субъект, как напр., домохозяйство, банк, торговая компания или государственный орган
Joining of two or more businesses into a single economic entity. — Объединение нескольких фирм в одну экономическую единицу.
3) учет = accounting entityA business is treated as a separate economic or accounting entity. — Фирма рассматривается как отдельная отчетная единица.
4) упр., учет хозяйственная [экономическая\] единица (какое-л. подразделение организации; напр., центр прибыли)See:* * *экономический субъект; хозяйствующий субъект. . Словарь экономических терминов . -
63 Securities and Exchange Commission
орг.сокр. SEC гос. упр., бирж., амер. Комиссия по ценным бумагам и биржам (независимое федеральное ведомство, осуществляющее контроль над финансовой отчетностью корпораций и регулирование их деятельности на рынке ценных бумаг; требует предоставления полной финансовой информации в целях защиты интересов инвесторов; в своей деятельности следует решениям профессиональных бухгалтерских и аудиторских организаций, в основном Совета по стандартам финансового учета, Комитета по процедурам бухгалтерского учета и Совета по стандартам аудита; создана в 1934 г.)See:Financial Accounting Standards Board, Auditing Standards Board, Capital Issues Committee, publicly held corporation, Generally Accepted Accounting Principles, Regulation A, all-holders rule, best price rule, form 10-Q, form 10-K, cooling-off period, registration 1) в), registered security, investment letter, schedule 13G
* * *
abbrev.: SEC Securities and Exchange Commission Комиссия по ценным бумагам и биржам (США): независимое федеральное регулирующее агентство, созданное в 1934 г. для надзора за выполнением федеральных законов о торговле ценными бумагами; в сферу компетенции входят сделки с ценными бумагами, голосование по доверенности, проверка отчетности компаний, борьба с нарушениями закона; возглавляется пятью комиссионерами, назначаемыми президентом на срок 5 лет; под контролем комиссии находятся все фондовые биржи, инвестиционные компании и советники, брокеры и дилеры и т. д.; в компетенцию комиссии входит реализация законов о ценных бумагах, инвестиционных компаниях, инвестиционных советниках, холдинговых компаний и др.; см. Investment Advisers Act 1940;Investment Company Act 1940;Public Utility Holding Company Act 1940;Trust Indenture Act 1939.* * ** * *американское правительственное агентство, контролирующее деятельность биржевых брокеров и торговцев ценными бумагами abbr SECАнгло-русский экономический словарь > Securities and Exchange Commission
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64 service
1. сущ.1) общ. услуга, одолжение; помощьIt was of great service to him during his illness. — Это была огромная помощь для него во время болезни.
to be out of service — быть без работы, бездельничать
My friend did me a service in fixing the door. — Мой друг оказал мне услугу, починив дверь.
2)а) эк. услуга, услуги, обслуживание, сервис (работа, осуществляемая для заказчика в процессе экономической деятельности компании или организации); предоставление услуг ( деятельность в сфере услуг)ATTRIBUTES:
high service — обслуживание [сервис\] на высоком уровне
premium quality [premium grade\] service — услуга премиального качества
COMBS:
to provide a service — оказывать услугу, обслуживать
See:accessorial services, ancillary service, a la carte service, account reconcilement service, accounting service 1), actual service 3), advertising services, advisory service 2), ancillary service 1), assurance services, augmented service, banking services, business reply service, business reply service, carry-out service, consumer service 2), consumer services, contract services, core service, 1), 3), dealer service, delivery service 1), factor services, field service 1), financial intermediation services indirectly measured, financial services, freight services, free services, freight services, full service, home service 1), 2), 3), in-flight service, investment-related services, legal services, limited service, managerial services, market services, medical service, 1), &2 non-factor services, non-market services, non-material services, non-productive services, passenger services, productive services, tax services, trade-related services, balance of services, contract for services, exports of services, quality of service, range of services, service account, service dealer, service dumping, service export, service firm, service import, service mark, services account, services deficit, service director, service manager, services market, services marketing, services surplus, services trade, service worker а), trade in services, balance on goods and services, exports of goods and services, final goods and services, goods and service tax, Bank Export Services Act, Extended Balance of Payments Services Classification, FIATA Model Rules for Freight Forwarding Services, Nice Agreement Concerning the International Classification of Goods and Services for the Purposes of the Registration of Marks, Sale of Goods and Supply of Services Act, 1980, Sale of Goods and Supply of Services Act, 1980, Sale of Goods and Supply of Services Act, 1980, Sale of Goods and Supply of Services Act, 1980, Sale of Goods and Supply of Services Act, 1980, Sale of Goods and Supply of Services Act, 1980, Sale of Goods and Supply of Services Act, 1980, Sale of Goods and Supply of Services Act, 1980, Sale of Goods and Supply of Services Act, 1980, Sale of Goods and Supply of Services Act, 1980б) эк. техническое обслуживание (установка, подготовка к эксплуатации, сервисное обслуживание, чистка, ремонт оборудования или иной техники)COMBS:
Syn:See:, service history, maintenance 3)в) эк. обслуживание (за столом) (накрывание стола, подача еды и т. д., напр., услуги официанта, бармена); прислуживание (работа на кого-л. вышестоящего по положению или должности; обычно: работа домашней прислуги)They complained of poor bar service. — Они пожаловались на плохое обслуживание в баре.
I found the butler's service to be excellent. — На мой взгляд, дворецкий выполнял свои обязанности безукоризненно.
See:3)а) эк. служба, работа ( работа по найму в частной компании или в государственном учреждении)COMBS:
service crime — служебное преступление, преступление по службе
duty of service — служебная [воинская\] обязанность
record of service, service record — послужной список
condition of service — условия работы [прохождения службы\]
to go out of service, to leave the service — уйти с работы
He has been in the company's service for 15 years. — Он работает в этой компании уже 15 лет.
See:active service 2), actual service 1), administrative service 1), a continuous service, full-time service, labour service 2), pensionable service, uninterrupted service, length of service, service worker б) future service benefit, past service benefit, in-service 1), 2)б) эк. служба, работа, эксплуатация (работа оборудования, техники)COMBS:
disposable [fit\] for service — годный для эксплуатации [использования\]
The computer should provide good service for years. — Компьютер должен работать хорошо в течение многих лет.
See:4)а) гос. упр. государственная служба (социально-правовой институт и сфера деятельности государственных гражданских служащих и военнослужащих)COMBS:
See:б) воен. армия, вооруженные силы (какой-л. страны; используется c определенным артиклем); род войскCOMBS:
He joined the service right after college. — Сразу после колледжа он пошел в армию.
Syn:See:uniformed services, member of the services, Selective Service System, Washington Headquarters Services5) гос. упр. обслуживание населения*; услуги населению* (в т. ч. предоставление коммунальных услуг, обеспечение общественным транспортом, средствами коммуникации и т. д.)ATTRIBUTES:
regular service — регулярное обслуживание, регулярное (транспортное) сообщение
rail [railway\] service — железнодорожное сообщение, железнодорожный транспорт [перевозки\]
Syn:public service 2) б)See:communal services, communications services, essential service, health service 1), janitorial service, non-essential service, public service broadcasting, social service, curtailment of service, Community Oriented Policing Services, Institute of Museum and Library Services, Office of Special Education and Rehabilitative Services, probation service6) фин., банк. обслуживание долга ( выплата процентов и основной суммы)Syn:See:7)а) гос. упр. служба, агентство, бюро (государственный орган или предприятие, оказывающее услуги населению и в той или иной степени регулируемое государством)Syn:See:accounting service 2), inspection service, intelligence service, patent service 2), Agricultural Marketing Service, Agricultural Research Service, American Forces Information Service, Animal and Plant Health Inspection Service, Central Security Service, Congressional Research Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Service, Cooperative State Research, Education and Extension Serviceб) эк. служба, отдел (подразделение организации, обслуживающее ее основную деятельность; также независимая фирма, оказывающая услуги)Syn:See:account service 1), advisory service 1), auditing service, back of the house services, customer service, 2), legal service 2), management services, marketing service 1), media buying service, placement service, property service, 1), rating service, rental service, repair service, tax preparation services 1), telephone answering service, Agent/Distributor Service, Advisory, Conciliation and Arbitration Service, Advisory, Conciliation and Arbitration Service, Advisory, Conciliation and Arbitration Service8) юр. исполнение постановления суда; вручение повестки ( в суд)to acknowledge service — получать подтверждение юридического документа (напр., повестки)
COMBS:
speedy service of your documents on both defendants and witnesses — быстрое вручение ваших документов как ответчикам, так и свидетелям
See:actual service 2), 1),9) общ. церковная служба; религиозный обряд10) потр. сервиз (полный набор столовой или чайной посуды, рассчитанный на определенное количество человек)ATTRIBUTES:
Syn:See:11) эк. сфера услугSyn:12) эк. = service charge2. гл.1) общ. обслуживать ( предоставлять или оказывать услуги)to service customers — обслуживать покупателей [клиентов\]
The electric company services all nine counties. — Эта энергетическая компания обслуживает все девять округов.
2) эк. осуществлять [проводить\] техническое обслуживаниеto service the equipment — обслуживать оборудование, осуществлять ремонт оборудования
It is time to get my car serviced. — Пора проходить техобслуживание.
3) фин., банк. обслуживать долг ( выплачивать основную сумму или проценты по займу)to service a debt [a loan\] — обслуживать долг [заем\]
See:
* * *
услуга, обслуживание: 1) банковская услуга; 2) обслуживание долга: своевременная выплата процентов; = debt service; 3) бытовая платная услуга населению: мойка машины, стирка, ремонт часов и т. д. -
65 PCAOB
1) Сокращение: Public Company Accounting Oversight Board -
66 comfort letter
Fin1. in the United States, a statement from an accounting firm provided to a company preparing for a public offering, that confirms that the unaudited financial information in the prospectus follows Generally Accepted Accounting Principles2. a letter from the parent company of a subsidiary that is applying for a loan, stating the intention that the subsidiary should remain in business -
67 ABC
1) Общая лексика: hum. сокр. Across Breed Comparison, алфавитный указатель (железнодорожный), атомный, биологический и химический, букварь, железнодорожный алфавитный указатель, начатки, простейший, простой, самые простые знания и понятия, азбука, алфавит, азбука, алфавит, основы2) Компьютерная техника: Abstract Base Class, Approximate Bootstrap Confidence, Atanasoff Berry Computer4) Спорт: Adventure Balance And Challenge, Agility Balance And Coordination, American Bowling Congress, Another Blowout Coming, Anybody But Carolina, Association Of Boxing Commissions5) Военный термин: Advanced Blade Concept, Air Bridge to Canada, Airborne Command, Airborne Corps, All Blocks Covered, Allied Baltic Command, American, British, and Canadian, American-British-Canadian, Army Battle Command, Asian Brown Cloud, Atomic Bacterial Chemical, advanced basing concept, advanced biomedical capsule, air bubble craft, airborne cigar, airborne control, assistant beach commander6) Техника: ABC method, American bibliographic benter, absolute binary code, after bottom center, after bottom dead center, air-blast cooled, augmented bibliographic citation, automatic bass control, automatic bias compensation, automatic blip counter, блок питания накала, анода и сетки, справочник железнодорожных станций с расписанием поездов7) Сельское хозяйство: abscess8) Шутливое выражение: A Bored Capitalist, A Boring Channel, Absolute Best Channel, Absolutely Boring Comedy, All Bout Cancellations, Already Been Cancelled, Always Be Cool, Always Burn Colorado, Americas Bin Collapsed, Another Bad Choice, Another Book Club, Anything But Chaos, Anything But Competence, The Almost Broadcasting Company9) Химия: Alkali Bearing Carrier10) Религия: A Better Chance, About Bethlehem Centers, Adult Bible Community, Agape Book Club, All Believe Confess, American Bible Channel, Arts Based Church, грамота, азы11) Железнодорожный термин: Air Brakes And Chain12) Юридический термин: A Big Clue, Alcohol Beverage Control, Always Be Careful, Attorneys, Bankers, And Cpas, transaction13) Бухгалтерия: Accountability Basics And Control, Analyze Bill And Control14) Фармакология: abacavir (абакавир)15) Финансы: анализ затрат по видам16) Австралийский сленг: Australian Broadcasting Corporation, австралийский государственный телерадиоканал17) Ветеринария: Agricultural Biotechnology Center18) Грубое выражение: A Big Cockup, Absolute Bullshit Channel, Absolutely Bloody Crap, Always Be Caucasian, Always Been Crappy, Anything But Crap19) Горное дело: наставление, памятка, руководство, элементарный курс20) Кино: Эй-би-си21) Политика: Anybody But Clinton22) Презрительное выражение: American Born Chinese23) Телевидение: automatic brightness limiter24) Сокращение: Activity Based Costing (2002), Activity Based Costing, Advanced Ballistic Concept, Advanced Bar Code: 62 bar POSTNET code representing 11 digit ZIP (see DPBC), Advanced/ing Blade Concept, Aerated Bread Company, Alcoholic Beverage Control, All-purpose Ballastable Crawler, All-purpose Battle Computer, America, Britain & Canada, American Broadcast Company, American Broadcasting Corporation, Argentina, Brazil, Chile, Aruba, Bonaire, And Curacao, Associated British Pictures Corporation, Atomic, Bacteriological, Chemical (warfare), Atomic, Biological / Bacteriological & Chemical, Audit Bureau of Circulations Inc. (for 2nd class permit audits), Australian Broadcasting Commission, Automatic Boost Control, Automatic Brightness Control, atomic, bacteriological and chemical, atomic, biological and chemical, American Broadcasting Company, вычислительная машина Атанасова - Берри (Atanasoff-Berry Computer - first digital calculating machine that used vacuum tubes), American Brahma Club (Американский клуб специалистов по разведению кур породы бра(х)мапутра), American Bowling Congress (Американский конгресс (федерация клубов) игры в боулинг (кегли)), Arab Banking Corporation (Арабская банковская ассоциация), Automotive Booster Clubs International (Международная федерация клубов продавцов автомобильных запасных частей (США)), Associated British Cinemas (Объединение английских кинотеатров), automatic bass compensation (автоматическая коррекция нижних (звуковых) частот), automatic background control (автоматическая регулировка яркости( фона)), automatic blade control (автоматическое управление отвалом (плуга, бульдозера и т.п.)), accounting and budgetary control (бухгалтерско-бюджетный контроль), automatic binary computer (двоичная автоматическая вычислительная машина (устаревший термин)), air blast cooled (с воздушным охлаждением), aggregate base course (щебеночный подстилающий слой), Already Been Chewed, Absorbing boundary condition25) Университет: About Basic Composition, Academics Business And Community, Anchorage Basic Curriculum, Atlantic Baptist College26) Физиология: Absolute Brain Control, Abstinence Behavioral Change, Airway Breathing And Circulation, Airway Breathing Circulation, Airway Breathing Cold, Always Breastfeed Children, Aspiration, Biopsy, Cytology, Atp Binding Cassette, Automated Blood Collection27) Электроника: Already Been Converted, Automatic Background Calibration28) Вычислительная техника: Atanasoff-Berry Computer (First digital calculating machine that used vacuum tubes), activity-based costing, analog boundary cell, American Broadcasting Company (Corporate name), классы построения приложения, оплата на базе фактического использования, функционально-стоимостный анализ29) Нефть: automatic bandwidth control, control30) Иммунология: Adaptive Behavior Center, Antibody Binding Capacity, antigen-binding capacity, Avidin and Biotinylated horseradish peroxidase macro-molecular Complex31) Онкология: Advanced Breast Cancer32) Португальский язык: Бразильская академия наук (сокр. от Academia Brasileira de Ciências = Brazilian Academy of Sciences)33) Транспорт: Air Brake Converted, Aluminum Brass Chrome34) Пищевая промышленность: Absolute Best Chewy, All Beer Cleaning, Apples, Bananas, And Carrots, Applesauce, Bran, and Cinnamon35) Воздухоплавание: Advance Booking Charter36) Двигатели внутреннего сгорания: после нижней мёртвой точки, за нижней мёртвой точкой (сокр. от after bottom (dead) centre)37) Фирменный знак: Alpha Beta Camera, Antwerp Book Capital, Associated British Corporation38) Экология: Association of Boards of Certification for Operating Personnel in Water and Wastewater Utilities, Association of British Climatologists39) Реклама: Бюро по Исследованию Тиражей США40) СМИ: Access Beauty And Character, Always Be Canceling my favorite shows, American Broadcasting Companies, Associated British Cinemas, Audit Bureau Of Circulation, Audit Bureau Of Circulations, Australian Broadcasting Company41) Деловая лексика: A Better Company, A Board Committed, A Business Commitment, Allocation Budget And Contract, Always Be Closing, Always Bring Cash, Analysis Building And Cleaning, Appropriate Business Casual, расчёт себестоимости по объёму хозяйственной стоимости (Activity Based Costing)42) Глоссарий компании Сахалин Энерджи: type of fire extinguisher43) Образование: Anti Bullying Commitee, Attentional Behavioral Cognitive, Attitude Behavior Consistency44) Сетевые технологии: Application Building Classes45) Полимеры: assisted biological coagulation46) Макаров: начальные положения, элементарный, элементы47) Аэродинамика: концепция набегающей (идущей вперёд) лопасти (летательного аппарата с вращающимися крыльями) (сокр. от advancing-blade concept)48) Военно-морской флот: главный старшина авиационной боцманской команды (на авианосце) (сокр. от Chief Aviation Boatswain's Mate)49) Расширение файла: ABC FlowCharter Document, ABC programming language General filename extension, Musical notation language file (folk melodies)50) Нефть и газ: advanced blending control51) Электротехника: armored bushing cable52) Молекулярная биология: adenosine triphosphate-binding cassette53) ООН: A Bunch of Communists54) Общественная организация: American Bird Conservancy55) НАСА: Active Body Control56) Библиотечное дело: American Bibliographical Center57) Базы данных: Alphabetically Based Computerized58) Альпинизм: advanced base camp -
68 abc
1) Общая лексика: hum. сокр. Across Breed Comparison, алфавитный указатель (железнодорожный), атомный, биологический и химический, букварь, железнодорожный алфавитный указатель, начатки, простейший, простой, самые простые знания и понятия, азбука, алфавит, азбука, алфавит, основы2) Компьютерная техника: Abstract Base Class, Approximate Bootstrap Confidence, Atanasoff Berry Computer4) Спорт: Adventure Balance And Challenge, Agility Balance And Coordination, American Bowling Congress, Another Blowout Coming, Anybody But Carolina, Association Of Boxing Commissions5) Военный термин: Advanced Blade Concept, Air Bridge to Canada, Airborne Command, Airborne Corps, All Blocks Covered, Allied Baltic Command, American, British, and Canadian, American-British-Canadian, Army Battle Command, Asian Brown Cloud, Atomic Bacterial Chemical, advanced basing concept, advanced biomedical capsule, air bubble craft, airborne cigar, airborne control, assistant beach commander6) Техника: ABC method, American bibliographic benter, absolute binary code, after bottom center, after bottom dead center, air-blast cooled, augmented bibliographic citation, automatic bass control, automatic bias compensation, automatic blip counter, блок питания накала, анода и сетки, справочник железнодорожных станций с расписанием поездов7) Сельское хозяйство: abscess8) Шутливое выражение: A Bored Capitalist, A Boring Channel, Absolute Best Channel, Absolutely Boring Comedy, All Bout Cancellations, Already Been Cancelled, Always Be Cool, Always Burn Colorado, Americas Bin Collapsed, Another Bad Choice, Another Book Club, Anything But Chaos, Anything But Competence, The Almost Broadcasting Company9) Химия: Alkali Bearing Carrier10) Религия: A Better Chance, About Bethlehem Centers, Adult Bible Community, Agape Book Club, All Believe Confess, American Bible Channel, Arts Based Church, грамота, азы11) Железнодорожный термин: Air Brakes And Chain12) Юридический термин: A Big Clue, Alcohol Beverage Control, Always Be Careful, Attorneys, Bankers, And Cpas, transaction13) Бухгалтерия: Accountability Basics And Control, Analyze Bill And Control14) Фармакология: abacavir (абакавир)15) Финансы: анализ затрат по видам16) Австралийский сленг: Australian Broadcasting Corporation, австралийский государственный телерадиоканал17) Ветеринария: Agricultural Biotechnology Center18) Грубое выражение: A Big Cockup, Absolute Bullshit Channel, Absolutely Bloody Crap, Always Be Caucasian, Always Been Crappy, Anything But Crap19) Горное дело: наставление, памятка, руководство, элементарный курс20) Кино: Эй-би-си21) Политика: Anybody But Clinton22) Презрительное выражение: American Born Chinese23) Телевидение: automatic brightness limiter24) Сокращение: Activity Based Costing (2002), Activity Based Costing, Advanced Ballistic Concept, Advanced Bar Code: 62 bar POSTNET code representing 11 digit ZIP (see DPBC), Advanced/ing Blade Concept, Aerated Bread Company, Alcoholic Beverage Control, All-purpose Ballastable Crawler, All-purpose Battle Computer, America, Britain & Canada, American Broadcast Company, American Broadcasting Corporation, Argentina, Brazil, Chile, Aruba, Bonaire, And Curacao, Associated British Pictures Corporation, Atomic, Bacteriological, Chemical (warfare), Atomic, Biological / Bacteriological & Chemical, Audit Bureau of Circulations Inc. (for 2nd class permit audits), Australian Broadcasting Commission, Automatic Boost Control, Automatic Brightness Control, atomic, bacteriological and chemical, atomic, biological and chemical, American Broadcasting Company, вычислительная машина Атанасова - Берри (Atanasoff-Berry Computer - first digital calculating machine that used vacuum tubes), American Brahma Club (Американский клуб специалистов по разведению кур породы бра(х)мапутра), American Bowling Congress (Американский конгресс (федерация клубов) игры в боулинг (кегли)), Arab Banking Corporation (Арабская банковская ассоциация), Automotive Booster Clubs International (Международная федерация клубов продавцов автомобильных запасных частей (США)), Associated British Cinemas (Объединение английских кинотеатров), automatic bass compensation (автоматическая коррекция нижних (звуковых) частот), automatic background control (автоматическая регулировка яркости( фона)), automatic blade control (автоматическое управление отвалом (плуга, бульдозера и т.п.)), accounting and budgetary control (бухгалтерско-бюджетный контроль), automatic binary computer (двоичная автоматическая вычислительная машина (устаревший термин)), air blast cooled (с воздушным охлаждением), aggregate base course (щебеночный подстилающий слой), Already Been Chewed, Absorbing boundary condition25) Университет: About Basic Composition, Academics Business And Community, Anchorage Basic Curriculum, Atlantic Baptist College26) Физиология: Absolute Brain Control, Abstinence Behavioral Change, Airway Breathing And Circulation, Airway Breathing Circulation, Airway Breathing Cold, Always Breastfeed Children, Aspiration, Biopsy, Cytology, Atp Binding Cassette, Automated Blood Collection27) Электроника: Already Been Converted, Automatic Background Calibration28) Вычислительная техника: Atanasoff-Berry Computer (First digital calculating machine that used vacuum tubes), activity-based costing, analog boundary cell, American Broadcasting Company (Corporate name), классы построения приложения, оплата на базе фактического использования, функционально-стоимостный анализ29) Нефть: automatic bandwidth control, control30) Иммунология: Adaptive Behavior Center, Antibody Binding Capacity, antigen-binding capacity, Avidin and Biotinylated horseradish peroxidase macro-molecular Complex31) Онкология: Advanced Breast Cancer32) Португальский язык: Бразильская академия наук (сокр. от Academia Brasileira de Ciências = Brazilian Academy of Sciences)33) Транспорт: Air Brake Converted, Aluminum Brass Chrome34) Пищевая промышленность: Absolute Best Chewy, All Beer Cleaning, Apples, Bananas, And Carrots, Applesauce, Bran, and Cinnamon35) Воздухоплавание: Advance Booking Charter36) Двигатели внутреннего сгорания: после нижней мёртвой точки, за нижней мёртвой точкой (сокр. от after bottom (dead) centre)37) Фирменный знак: Alpha Beta Camera, Antwerp Book Capital, Associated British Corporation38) Экология: Association of Boards of Certification for Operating Personnel in Water and Wastewater Utilities, Association of British Climatologists39) Реклама: Бюро по Исследованию Тиражей США40) СМИ: Access Beauty And Character, Always Be Canceling my favorite shows, American Broadcasting Companies, Associated British Cinemas, Audit Bureau Of Circulation, Audit Bureau Of Circulations, Australian Broadcasting Company41) Деловая лексика: A Better Company, A Board Committed, A Business Commitment, Allocation Budget And Contract, Always Be Closing, Always Bring Cash, Analysis Building And Cleaning, Appropriate Business Casual, расчёт себестоимости по объёму хозяйственной стоимости (Activity Based Costing)42) Глоссарий компании Сахалин Энерджи: type of fire extinguisher43) Образование: Anti Bullying Commitee, Attentional Behavioral Cognitive, Attitude Behavior Consistency44) Сетевые технологии: Application Building Classes45) Полимеры: assisted biological coagulation46) Макаров: начальные положения, элементарный, элементы47) Аэродинамика: концепция набегающей (идущей вперёд) лопасти (летательного аппарата с вращающимися крыльями) (сокр. от advancing-blade concept)48) Военно-морской флот: главный старшина авиационной боцманской команды (на авианосце) (сокр. от Chief Aviation Boatswain's Mate)49) Расширение файла: ABC FlowCharter Document, ABC programming language General filename extension, Musical notation language file (folk melodies)50) Нефть и газ: advanced blending control51) Электротехника: armored bushing cable52) Молекулярная биология: adenosine triphosphate-binding cassette53) ООН: A Bunch of Communists54) Общественная организация: American Bird Conservancy55) НАСА: Active Body Control56) Библиотечное дело: American Bibliographical Center57) Базы данных: Alphabetically Based Computerized58) Альпинизм: advanced base camp -
69 policy
̈ɪˈpɔlɪsɪ I сущ.
1) а) политика, линия поведения, установка, курс to adopt, establish, formulate, set a policy ≈ принимать курс, устанавливать политику to adhere to, follow, pursue a policy ≈ следовать политике, держать курс, проводить политику to carry out, implement a policy ≈ проводить политику to form, shape a policy ≈ вырабатывать политику cautious policy ≈ осмотрительная, осторожная политика clear, clear-cut policy ≈ четкий политический курс conciliatory policy ≈ примиренческая политика deliberate policy ≈ обдуманная, взвешенная политика economic policy ≈ экономическая политика established, set policy ≈ установленная политика firm policy ≈ твердая политика flexible policy ≈ гибкая политика foolish policy ≈ недальновидная политика foreign policy ≈ внешняя политика friendly policy ≈ дружественная политика government, public policy ≈ политика правительства long-range, long-term policy ≈ долгосрочная политика military policy ≈ военная политика monetary policy ≈ денежная политика national policy ≈ национальная политика official policy ≈ официальная политика open-door policy ≈ политика открытых дверей personnel policy ≈ кадровая политика prudent policy ≈ разумная, предусмотрительная политика rigid policy ≈ твердая, жесткая политика scorched-earth policy ≈ воен. тактика выжженной земли short-range, short-term policy ≈ краткосрочная политика sound, wise policy ≈ здравая, мудрая политика tough policy ≈ жесткий политический курс, твердая политика wait-and-see policy ≈ политика выжидания It is our established policy to treat everyone fairly. ≈ У нас принято со всеми обращаться справедливо. It is company policy that all workers be/should be paid according to the same criteria. ≈ Политика компании состоит в том, чтобы все сотрудники получали зарплату на общих основаниях. bridge-building policy ≈ политика наведения мостов б) искусство управлять Syn: statecraft, diplomacy
2) благоразумие, политичность;
ловкость, хитрость In this case he was actuated by policy rather than by sentiment. ≈ На этот раз он руководствовался благоразумием, а не чувствами. Syn: prudence, sense
3) шотланд. парк (вокруг усадьбы) II сущ.
1) страховой полис to take out a policy ≈ получать страховой полис to issue, write up a policy ≈ выдавать, выписывать страховой полис to reinstate a policy ≈ восстанавливать страховой полис to cancel a policy ≈ аннулировать страховой полис endowment policy homeowner's policy insurance policy lifetime policy term policy
2) а) амер. род азартной игры, лотерея( построенная по принципу угадывания чисел) б) число, комбинация чисел (в азартной игре) Syn: number политика - home /internal, domestic/ * внутренняя политика - foreign * внешняя политика - long-range * долгосрочная политика - wait-and-see * выжидательная политика - give-and-take * политика взаимных уступок - kid-glove * умеренная /осторожная/ политика - big stick * (американизм) политика "большой дубинки" - ostrich * политика, основанная на самообмане - laissez-faire * политика (государственного) невмешательства (в экономику) - open-door * политика открытых дверей - procrastination * политика проволочек - "scorched-earth" * политика /тактика/ выжженной земли - carrot and stick * политика кнута и пряника - position-of-strength * политика (с позиции) силы - * of neutrality политика нейтралитета - * of pin-pricks политика булавочных уколов - brink-of-war *, * of brinkmanship( американизм) политика балансирования на грани войны - for reasons of * по политическим соображениям - to follow /to pursue, to conduct, to carry out/ a * проводить политику политика, линия поведения, курс;
установка;
стратегия - * authority директивный орган - their * is to satisfy the customers их цель - удовлетворить клиентов - honesty is the best * честность - лучшая политика - it is a poor * to promise more than you can do плохо обещать больше, чем можешь сделать система;
методика;
правила - all-in and all-out * (сельскохозяйственное) система использования( птичника) с однократным заполнением и последующей однократной реализацией птицы - feeding * (сельскохозяйственное) система кормления - first-in-first-out * очередность обслуживания в порядке поступления политичность, благоразумие - the * of such a course is doubtful разумность подобного курса сомнительна хитрость, ловкость проницательность;
дальновидность;
практичность;
предусмотрительность - he was actuated by * rather than sentiment он больше руководствовался практическими соображениями, нежели чувствами часто pl (шотландское) парк (при усадьбе или поместье) (редкое) правление;
правительство страховой полис - open * невалютированный полис - floating /running/ * генеральный полис - life (insurance) * полис страхования жизни - to issue /to draw up, to make out/ a * оформить полис( американизм) род азартной игры (в числа) - * shop место, где делаются ставки в этой игре accounting ~ общие принципы отражения хозяйственных операций в учете accounting ~ учетная политика adjustment ~ политика направленая на обеспечение трудоустройства (лиц, теряющих работу в результате структурных изменений в экономике) agricultural ~ аграрная политика alcohol ~ алкогольная политика (акциз, разрешение или запрещение производства, торговли и т. п.) all-in ~ универсальный страховой полис annuity insurance ~ договор страхования ренты antiinflationary ~ полит.эк. антиинфляционная политика austerity ~ полит.эк. политика строгой экономии banker ~ банковский страховой полис banking ~ политика банка bearer ~ полис на предъявителя blanket ~ генеральный полис blanket ~ полис, покрывающий все страховые случаи block ~ постоянный полис borrowing ~ кредитная политика capital contribution ~ полис страхования капиталов capital insurance ~ полис страхования капитала cargo ~ фрахтовый полис cheap money ~ политика низких процентных ставок coalition ~ политика сотрудничества collective bargaining ~ правила ведения переговоров о заключении коллективного договора commercial ~ торговая политика compensatory fiscal ~ компенсационная финансовая политика comprehensive household ~ полис комбинированного страхования квартиры и имущества comprehensive ~ полис комбинированного страхования consolidation ~ политика слияния consumer ~ политика в области защиты потребителей consumer ~ потребительская политика contractionary fiscal ~ жесткая финансово-кредитная политика contractionary fiscal ~ жесткая фискальная политика conversion ~ полис, предусматривающий возможность изменения страховой ответственности credible ~ политика, заслуживающая доверия credit ~ кредитная политика criminal ~ уголовная полиция currency ~ валютная политика data ~ политика в области информационной технологии dear-money ~ ограничение кредита путем повышения процентных ставок declaration ~ генеральный страховой полис development ~ политика развития (политический курс направленный на преимущественное развитие тех или иных областей) discount rate ~ политика регулирования учетных ставок discretionary fiscal ~ дискреционная финансовая политика dividend ~ дивидендная политика domestic ~ внутреняя политика easy monetary ~ политика "дешевых" денег easy money ~ политика "дешевых" денег economic ~ экономическая политика educational ~ политика в области образования employment ~ политика обеспечения занятости endowment ~ страхование на дожитие до определенного возраста environmental ~ экологическая политика exchange ~ валютная политика expansionary fiscal ~ экспансионистская финансово-бюджетная политика expansionary fiscal ~ экспансионистская фискальная политика expansionist monetary ~ экспансионистская денежно-кредитная политика external monetary ~ внешняя кредитно-денежная политика fidelity ~ полис страхования от финансовых потерь, связанных со злоупотреблениями служащих компании financial ~ финансовая политика fiscal ~ финансовая политика fiscal ~ финансово-бюджетная политика fiscal ~ фискальная политика fisheries ~ политика в области рыболовства fleet ~ морской полис floating ~ генеральный или постоянный полис floating ~ генеральный полис for reasons of ~ по политическим соображениям;
tough policy твердая политика foreign exchange ~ валютная политика foreign trade ~ политика в области внешней торговли free ~ бесплатный полис global ~ глобальный страховой полис grant a ~ выдавать страховой полис group ~ групповой полис growth ~ стратегия развития householder's comprehensive ~ страх. полис страхования нескольких видов домашнего имущества по одному договору hull ~ мор. страх. полис страхования корпуса судна immigrant ~ иммиграционная политика income distribution ~ политика распределения доходов incomes ~ политика в области контроля доходов index-linked ~ индексированный страховой полис individual ~ личный страховой полис industrial development ~ политика индустриального развития industrial ~ промышленная политика innovation ~ политика перемен insurance ~ договор страхования insurance ~ страховой полис insurance ~ amount сумма страхового полиса insurance ~ number номер страхового полиса interest rate ~ политика в области ставок процента internal ~ внутренняя политика inventory ~ политика управления запасами investment ~ инвестиционная политика isolation ~ политика изоляции issue a ~ выдавать страховой полис joint lives ~ полис совместного страхования жизни joint lives ~ полис страхования жизни двух или более лиц labour market ~ политика рынка труда laissez-faire ~ политика невмешательства государства в экономику laissez-faire ~ политика свободного предпринимательства land use ~ политика землепользования lapsed ~ полис, действие которого прекращено досрочно last survivor ~ полис лица, дожившего до определенного возраста legal ~ правовая политика lending ~ кредитная политика liberal trade ~ политика свободной торговли life annuity ~ полис пожизненной ренты life ~ полис страхования жизни liquidity ~ политика ликвидности loan against ~ ссуда под полис loan ~ кредитная политика loss ~ полис страхования от потерь management ~ политика руководства manpower ~ кадровая политика marine insurance ~ полис морского страхования marine ~ полис морского страхования marketing ~ политика в области сбыта marketing ~ стратегия в области сбыта master ~ групповой полис migration policies политика в вопросах миграции рабочей силы mixed ~ смешанный полис moderate ~ осторожная политика monetary ~ валютная политика monetary ~ денежно-кредитная политика monetary ~ монетарная политика mortgage protection ~ полис страхования погашения ипотечной задолженности national ~ государственная политика neutrality ~ политика нейтралитета nonalignment ~ политика неприсоединения obstructive ~ обструкционная политика omnium ~ страховой полис на общую сумму open ~ невалютированный полис, полис без указания стоимости предмета страхования open ~ невалютированный полис open ~ нетаксированный полис open-door ~ политика открытых дверей original ~ основной полис paging ~ вчт. алгоритм замещения страниц paid-up ~ оплаченный страховой полис ~ политика;
peace policy политика мира, мирная политика personal accident ~ полис личного страхования от несчастного случая personal accident ~ полис персонального страхования от несчастного случая personnel ~ кадровая политика policy вчт. алгоритм распределения ресурса ~ благоразумие, политичность;
хитрость, ловкость ~ курс ~ линия поведения ~ методика ~ шотл. парк (вокруг усадьбы) ~ поведение ~ полис (страховой) ~ политика, линия поведения, установка, курс ~ политика;
peace policy политика мира, мирная политика ~ политика ~ правила ~ амер. род азартной игры ~ вчт. стратегия ~ стратегия ~ страховой полис ~ страховой полис ~ of compromise политика компромиссов ~ of court судебная практика ~ of fiscal and monetary restraints политика финансовых и денежно-кредитных ограничений ~ of law правовая политика ~ of low interest rates политика низких процентных ставок ~ of violence политика насилия premium ~ полис с уплатой страховых взносов price ~ ценовая политика prices ~ политика цен pricing ~ политика ценообразования public ~ государственная политика reallotment ~ политика перераздела земли reform ~ политика реформ refugee ~ эмиграционная политика regional ~ региональная политика restrictive monetary ~ ограничительная денежно-кредитная политика restrictive monetary ~ ограничительная монетарная политика restrictive ~ политика ограничения restrictive ~ политика сдерживания restrictive trade ~ политика ограничения торговли retrenchment ~ политика экономии savings insurance ~ договор страхования сбережений security ~ вчт. стратегия защиты security ~ стратегия обеспечения безопасности service ~ вчт. стратегия обслуживания short-term economic ~ краткосрочная экономическая политика short-term ~ краткосрочная политика single-premium life ~ полис страхования жизни с единовременным страховым взносом single-premium ~ полис с единовременным страховым взносом social development ~ политика социального развития social ~ социальная политика solidary pay ~ политика платежей с солидарной ответственностью stabilization ~ политика стабилизации stabilization ~ политика стабилизации валюты stabilization ~ политика стабилизации цен stabilization ~ политика стабилизации экономической конъюнктуры stabilization ~ стратегия экономической стабилизации staff ~ кадровая политика stationary ~ вчт. стационарная стратегия structural ~ структурная политика subvention ~ политика в области субсидий supplementary ~ дополнительный полис supply-side ~ политика в области предложения survivorship ~ страховой полис пережившего супруга systematic ~ согласованная политика tax ~ налоговая политика taxation ~ политика налогообложения ticket ~ типовой полис tight money ~ жесткая кредитная политика tight money ~ политика дорогого кредита time ~ полис на срок time ~ срочный полис, полис страхования на срок for reasons of ~ по политическим соображениям;
tough policy твердая политика tough: ~ policy полит. жесткий курс;
a tough problem трудноразрешимая проблема trade ~ торговая политика translation ~ политика в области обменного курса валют turnover ~ полис страхования товарооборота uniform accounting ~ единая методика бухгалтерского учета unvalued ~ невалютированный полис unvalued ~ нетаксированный полис valued ~ валютированный полис valued ~ таксированный полис wage ~ политика в области зарплаты wage ~ политика в области оплаты труда wage restraint ~ политика сдерживания роста заработной платы wager ~ азартный полис whole-life ~ полис пожизненного страхования на случай смерти worldwide ~ глобальная политика worldwide ~ мировая политика youth ~ молодежная политика -
70 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.———————————————————————————————————————— -
71 form
1. n1) форма2) вид, форма3) бланк, форма, образец; анкета4) pl оправдательные документы
- account form
- accounting form
- advice of dispatch form
- application form
- assignment form
- bank form
- bill of exchange form
- bill of lading form
- blank form
- business form
- business letter form
- cable form
- charter form
- charter-party form
- cheque form
- claims form
- clean form
- C.O.D. form
- commodity form
- contract form
- customs declaration form
- declaration form
- document form
- documentary bill lodgement form
- draft form
- electronic form of accounting
- entry form
- equivalent form of commodity
- equivalent form of value
- expanded form of value
- express parcel form
- extended form
- filled-in form
- filled-out form
- filled-up form
- financial statement form
- giro inpayment form
- indent form
- inpayment form
- inquiry form
- journal-order form of accounting
- ledger account form
- legal form of a firm
- letter form
- liquid form
- liquid assets form
- money order form
- multistep form
- order form
- order confirmation form
- ordering form
- organizational forms
- parcel form
- patent form
- payment order form
- plant-record-unit form
- postal order form
- preauthorized direct debit form for electronic funds transfer
- preregistration form
- printed form
- printed order form
- receipt form
- registration form
- repair request form
- report form
- requisition form
- short form
- simple commodity form
- single-step form
- standard form
- standard form of a contract
- statutory form
- tabular form
- tax form
- tax assessment form
- telegraph form
- transfer form
- validated form
- value form
- waiver form
- form of an account
- form of action
- form of a balance sheet
- form of capital
- form of a claim
- form of a contract
- form of cooperation
- form of currency bonds
- form of documents
- form of entity
- forms of entrepreneurial entities
- form of financing
- form of incorporation
- form of management
- form of ownership
- form of ownership of capital
- form of payment
- form of property ownership
- form of security for a claim
- form of value
- in due form
- in due form of law
- in written form
- complete a form
- determine the form of security for a claim
- fill in a form2. vорганизовывать; создавать, учреждать
- form a company
- form a consortium
- form a syndicate
- form contacts -
72 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. -
73 cost
1. сущ.1) эк. стоимость, затраты, издержки редк. цена (величина затрат, которые необходимо совершить, чтобы получить что-л.; характеристика предмета или действия; как правило, выражается в денежном выражении, но в некоторых случаях может быть в натуральном выражении; как правило, во всех случаях можно использовать перевод "цена", но это изменяет риторику текста, подчеркивая важность этих затрат)cost of [smth\] — стоимость чего-л., цена чего-л.
at a high cost — по высокой цене, с высокими затратами
His need for self-expression can be satisfied, but at a high cost.
As it now stands, nursing homes deliver a low perceived value at a high cost.
It is good practice to charge costs as direct where possible. — Хорошим правилом является начисление максимально большого числа затрат как прямых затрат.
A mortgage helps you buy your home, but there are many additional costs that you need to consider. — Ипотека помогает вам купить дом, но вы должны понимать, что в этом случае имеют место некоторые дополнительные расходы.
See:CHILD [object\]: abandonment cost, above-the-line cost, administrative cost, advertising cost, agency cost, amortized cost, bankruptcy cost, bond issue cost, borrowing cost, budgeted cost, collection cost, cost of insurance charge, credit subsidy cost, debt service cost, acquisition cost, cost of production, cost of capital, cost of living, cost of sales, flotation cost, interest cost, imputed cost, inventory carrying cost, inventory ordering cost, opportunity cost, out-of-pocket costs, past service cost, pension cost, replacement cost, reproduction cost, salary cost CHILD [type\]: absolute cost, accounting cost, alternative cost, annual equivalent cost, depreciated cost, economic cost, explicit cost, fixed cost, hidden cost, implicit cost, mixed cost, normal cost, overhead cost, true interest cost, variable cost CHILD [agent\]: cost appraiser, cost estimator, cost to consumer, cost function, cost price, below cost, cost and freight, cost and insurance, cost, insurance, freight, cost, insurance, freight, cost, insurance, freight2)а) мн., эк. издержки, затраты (величина затрат, которые несет какое-л. лицо в своей деятельности; как правило, идет речь о компании; может употребляться без уточнения типа затрат)If the company's costs increase 4 percent, it can raise prices 6 percent. — Если затраты компании увеличатся на 4 процента, это может привести к повышению цен на 6 процентов.
However, company's costs also rose and, in the early 1980s, the company was forced to downsize and concentrate its stores on paint and wallpaper.
to cut [reduce\] costs — снижать затраты
The company reduces its costs by eliminating some of its obligations to its employees. — Компания снижает свои затраты, отказываясь от части обязательств перед своими работниками.
These measures taken together are expected to cut costs by 30–50%. — Можно ожидать, что все эти меры вместе приведут к снижению затрат на 30–50%
Syn:See:cost accountant, costs accountant, cost advantage, cost analyst, cost budgeting, cost centre, cost sharing, benefit-cost ratio, cost-benefit analysis, cost-volume-profit analysis, factors of productionб) мн., юр. судебные издержки [расходы\]2. гл.with costs — с возложением судебных издержек на сторону, проигравшую дело
1) эк. стоить (о цене, выраженной в денежном эквиваленте); обходитьсяThis car costs only $24 000. — Эта машина стоит всего лишь 24 тыс. долл.
2) общ. требовать (усилий, страданий и т. д.); обходитьсяThe city whose conquest had cost him so dear. — Город, завоевание которого обошлось ему так дорого.
* * *
затраты, стоимость, цена: первоначальные или долгосрочные затраты (прямые, косвенные, денежные и неденежные), которые имеют место при приобретении, производстве, предоставлении товаров или услуг; см. acquisition cost;* * *издержки; затраты; расходы; себестоимость; стоимость;, себестоимость. . Словарь экономических терминов .* * *издержки, расходызатрата, как правило, денег на покупку товаров и услуг; расходы, обычно денежные, понесенные для достижения цели (расходы на производство определенных товаров, возведение фабрики или закрытие отделения)см. opportunity cost -
74 CAC
1) Общая лексика: Collective action clause2) Военный термин: Central Advisory Council, Civil Administration Committee, Civil Affairs Command, Common Access Card, Continental Air Command, Continental Army Command, U.S. Army Combined Arms Command, chief artillery controller, civic action center, clear all channels, combat air command, combat aircrew, combined action company, combined arms center, command analysis center, command and control, computer-aided classification, constant alert cycle, contract administration control, contract award committee, control and analysis center, control and coordination, cooperation and coordination, current action center, Combined Arms Center (formerly Combined Arms Command), command aviation company3) Техника: California Arts Council, Contemporary Arts Center, changing to approach control, contact area commander, containment atmosphere control, control air compressor, УДЦ, Учебно-демонстрационный центр, Customer Application Center4) Строительство: центральная система кондиционирования воздуха5) Страхование: Cost and charges6) Металлургия: carbon-arc cutting7) Сокращение: Canadian Armoured Corps, Capital Area Conference, Central Advisory Committee, Chengdu Aircraft Industry Corp. (China), City Administration Center, Coast Artillery Corps, Coastal Artillery Computer, Combat Air Crew, Combat Assessment Capability, Combined Arms Center (USA), Consumer Advisory Council, Consumer Affairs Council, Consumer Association of Canada, Control & Analysis Center (USA), Corrective Action Code (address list, 2006, works with CARL), County Administration Centre, Custom Armoring Corp. (USA), Chroma Amplitude Corrector, Codex Alimentarius Commission, CECOM (Army Communications and Electronics Command) Acquisition Center (US Army), CableAmerica Corporation, Cache File, Cadet Advisory Council, Cairo American College (Egypt), Calculated Age at Commencement (UK criminal system; mainly prison & probation services), California Acupuncture College, California Administrative Code, California Apple Commission, California Asparagus Commission, California Association of Criminalists, California Avocado Commission, Call Access Control, Call Admission Control, Calling All Cars (Playstation 3 game), Calling-Card Authorization Center, Calling-card Authorization Computer (Sprint), Callingcard Authorization Center, Campaign Against Censorship, Canadian Advisory Committee, Canadian Airports Council, Canadian Association for Conservation, Canadian Aviation Corps (World War I), Capital Allocation Committee, Capital Athletic Conference, Carbohydrate Awareness Council, Cardiac Accelerator Center, Cardioacceleratory Center, Career Assistance Counseling, Caribbean Air Command, Carrier Access Charge, Carrier Access Code, Carrier Access Corporation (Boulder, CO, USA), Carrier Advisory Committee, Carrier Air Patrol, Casualty Area Command, Casualty Area Commander, Catawba Animal Clinic (Rock Hill, South Carolina), Catchment Area Council, Categorical Assistance Code, Categorization & Custody, Cauliflower Alley Club, Ceiling Attenuation Class, Cement Association of Canada, Center for Advanced Communications (Villanova University), Central Accessory Compartment, Central Air Command (Pakistan Air Force), Central Air Conditioner (real estate), Central Alarm Cabinet, Central American and Caribbean, Central Arizona College, Central de Atendimento a Clientes, Centre Alge'rien de la Cine'matographie (Algeria), Centre d'Action Culturelle (French), Certificat d'Aptitute Au Championat (FCI dog show reserve champion), Certificat d'Aptitute au Championnat (European dog shows), Certified Addictions Counselor, Certified Annuity Consultant, Change Area Coordinator (Sprint), Change to Approach Control, Channel Access Code, Charged Air Cooler (turbochargers), Cheese and Crackers, Chemometrics in Analytical Chemistry (conference), Chengdu Aircraft Company (China), Chicago Artists' Coalition, Child Activity Center, Child Advocacy Center, Chinese Alliance Church, Chinese Annual Conference (of the Methodist Church in Singapore), Christ Apostolic Church, Circuit Access Code, Circuit Administration Center, Citizens Action Coalition, Citizens Advisory Council, Citizens' Advisory Committee, Civil Affairs Coordinator, Civil Applications Committee, Civilian Advisory Conference, Clean Air Council, Clear Acquisition Code (GPS), Clear All Corridors (hospital), Client Acceptance Committee, Climate Analysis Center, Clinical Advisory Committee, Closed Air Circuit, Clostridium Acetobutylicum, Coaching Association of Canada, Coal Association of Canada, Coalition for America's Children, Coastal Assistant Controller, Cognitive-Affective-Conative, Collection Accounting Classification, Collection Advisory Center, Color Access Control, Combat Analysis Capability, Combined Arms Center (Ft Leavenworth, Kansas), Combined Arms Center/Command, Command & Control, Commander's Access Channel, Commandos d'Action Cubains (French), Commissaire Aux Comptes (French, financial), Commission on Accreditation for Corrections, Common Access Card (smart card technology used in DoD), Common And COTS, Common Avionics Computer, Communication Aid Centre (UK), Communication Architecture for Clusters, Community Action Council, Community Activities Center, Community Activity Center, Community Affairs Committee, Community Affairs Council, Community Agriculture Centre, Community Alliance Church, Community Amenity Contribution (Canada), Commuting Area Candidate, Compandored Analog Carrier, Competition Appeal Court, Complaints Advisory Committee, Complex Advisory Council, Compound Access Control, Compressed Aeronautical Chart, Compressor After Cooler, Computer Access Center, Computer Aided Crime, Computer Asset Controller, Computer-Aided Construction, Computer-Aided Cost/Classification, Computer-Assisted Cartography, Computing Accreditation Commission (ABET), Concord Automation and Controls, Conditional Acceptance Certificate, Conformity Assessment Certificate, Connection Acceptance Control, Connection Admission Control (Asynchronous Transfer Mode), Connection Asset Customer, Connection Assurance Check, Conseil des Ae'roports du Canada (Canadian Airports Council), Conservatief Accoord, Console Alarm Card, Consulting and Audit Canada, Consumer Affairs Commission (Jamaica), Consumers Association of Canada, Contact Agility Club, Contact Approach Control, Context-Aware Computing, Continuity Army Council (IRA), Contract Audit Coordinator (DCAA), Contract Awards Committee, Contractor's Approach to CALS, Control Analysis Center, Coomera Anglican College (Gold Coast, Australia), Cooper Aerobics Center, Coronary Artery Calcium, Corporate Affairs Commission (Nigeria), Corps Aviation Company, Cost Account Code, Cost At Completion, Cotation Assiste'e En Continu (French: Continuous-Time Computer-Assisted Quotation System), Cotation Assistee En Continue (French Stock Exchange Index), Counselors Advisory Committee (B'ham Al Crisis Center), Cow Appreciation Campaign, Create A Card (online gaming), Creative Arts Center (West Virginia University), Credentialed Addictions Counselor, Credit Association of Canada, Crew Available Cycle, Crimes Against Children, Crisis Action Cell, Crisis Action Center, Criteria Air Containment, Crossroads of America Council (Boy Scout council comprising most of Indiana, USA), Cumulative Average Cost, Cumulative Average Curve, Custom Arms Company, Inc., Customer Administration Center, Customer Advisory Council, Customer Assistance Center, Cyclists Advisory Committee (Alberta, Canada), current actions center (US DoD), charge air coder8) Университет: Campus Advisory Council, College And Career9) Вычислительная техника: computer-aided composition, connection-admission control, применение компьютера для создания музыкальных композиций, Channel Access Code (Bluetooth), Connection Admission Control (UNI, ATM)10) Нефть: Central Asia central pipeline, трубопровод Средняя Азия-Центр (Central Asia Central pipeline)11) Токсикология: Комиссия "Кодекс Алиментариус"12) Банковское дело: поправочный валютный коэффициент (сокр. от currency adjustment charge)13) Воздухоплавание: Commonwealth Aircraft Corporation (Aust.)14) Экология: Center for Analysis of Climate, Climate Advisory Committee15) Энергетика: Учебно-демонстрационный центр (GE)16) СМИ: Comic Arts Conference17) Деловая лексика: Compagnie des Agents de Change18) Глоссарий компании Сахалин Энерджи: Central Asia - Center19) Океанография: Computer Advisory Committee20) Общая лексика: charge air cooler21) Расширение файла: dBASE IV executable when caching on/ off22) Нефть и газ: pipeline "Central Asia-Centre", трубопровод «Центральная Азия – Центр», pipeline ‘Central Asia – Centre’23) Военно-политический термин: Combined Arms Command24) МИД: (CODEX Alimentarius Commission) КАК (Комиссия "КОДЕКС Алиментариус")25) Собаководство: CAC26) Водоснабжение: содержание производных хлора27) Должность: Certified Addiction Counselor28) AMEX. Camden National Corporation29) Международные перевозки: currency adjustment charge -
75 cac
1) Общая лексика: Collective action clause2) Военный термин: Central Advisory Council, Civil Administration Committee, Civil Affairs Command, Common Access Card, Continental Air Command, Continental Army Command, U.S. Army Combined Arms Command, chief artillery controller, civic action center, clear all channels, combat air command, combat aircrew, combined action company, combined arms center, command analysis center, command and control, computer-aided classification, constant alert cycle, contract administration control, contract award committee, control and analysis center, control and coordination, cooperation and coordination, current action center, Combined Arms Center (formerly Combined Arms Command), command aviation company3) Техника: California Arts Council, Contemporary Arts Center, changing to approach control, contact area commander, containment atmosphere control, control air compressor, УДЦ, Учебно-демонстрационный центр, Customer Application Center4) Строительство: центральная система кондиционирования воздуха5) Страхование: Cost and charges6) Металлургия: carbon-arc cutting7) Сокращение: Canadian Armoured Corps, Capital Area Conference, Central Advisory Committee, Chengdu Aircraft Industry Corp. (China), City Administration Center, Coast Artillery Corps, Coastal Artillery Computer, Combat Air Crew, Combat Assessment Capability, Combined Arms Center (USA), Consumer Advisory Council, Consumer Affairs Council, Consumer Association of Canada, Control & Analysis Center (USA), Corrective Action Code (address list, 2006, works with CARL), County Administration Centre, Custom Armoring Corp. (USA), Chroma Amplitude Corrector, Codex Alimentarius Commission, CECOM (Army Communications and Electronics Command) Acquisition Center (US Army), CableAmerica Corporation, Cache File, Cadet Advisory Council, Cairo American College (Egypt), Calculated Age at Commencement (UK criminal system; mainly prison & probation services), California Acupuncture College, California Administrative Code, California Apple Commission, California Asparagus Commission, California Association of Criminalists, California Avocado Commission, Call Access Control, Call Admission Control, Calling All Cars (Playstation 3 game), Calling-Card Authorization Center, Calling-card Authorization Computer (Sprint), Callingcard Authorization Center, Campaign Against Censorship, Canadian Advisory Committee, Canadian Airports Council, Canadian Association for Conservation, Canadian Aviation Corps (World War I), Capital Allocation Committee, Capital Athletic Conference, Carbohydrate Awareness Council, Cardiac Accelerator Center, Cardioacceleratory Center, Career Assistance Counseling, Caribbean Air Command, Carrier Access Charge, Carrier Access Code, Carrier Access Corporation (Boulder, CO, USA), Carrier Advisory Committee, Carrier Air Patrol, Casualty Area Command, Casualty Area Commander, Catawba Animal Clinic (Rock Hill, South Carolina), Catchment Area Council, Categorical Assistance Code, Categorization & Custody, Cauliflower Alley Club, Ceiling Attenuation Class, Cement Association of Canada, Center for Advanced Communications (Villanova University), Central Accessory Compartment, Central Air Command (Pakistan Air Force), Central Air Conditioner (real estate), Central Alarm Cabinet, Central American and Caribbean, Central Arizona College, Central de Atendimento a Clientes, Centre Alge'rien de la Cine'matographie (Algeria), Centre d'Action Culturelle (French), Certificat d'Aptitute Au Championat (FCI dog show reserve champion), Certificat d'Aptitute au Championnat (European dog shows), Certified Addictions Counselor, Certified Annuity Consultant, Change Area Coordinator (Sprint), Change to Approach Control, Channel Access Code, Charged Air Cooler (turbochargers), Cheese and Crackers, Chemometrics in Analytical Chemistry (conference), Chengdu Aircraft Company (China), Chicago Artists' Coalition, Child Activity Center, Child Advocacy Center, Chinese Alliance Church, Chinese Annual Conference (of the Methodist Church in Singapore), Christ Apostolic Church, Circuit Access Code, Circuit Administration Center, Citizens Action Coalition, Citizens Advisory Council, Citizens' Advisory Committee, Civil Affairs Coordinator, Civil Applications Committee, Civilian Advisory Conference, Clean Air Council, Clear Acquisition Code (GPS), Clear All Corridors (hospital), Client Acceptance Committee, Climate Analysis Center, Clinical Advisory Committee, Closed Air Circuit, Clostridium Acetobutylicum, Coaching Association of Canada, Coal Association of Canada, Coalition for America's Children, Coastal Assistant Controller, Cognitive-Affective-Conative, Collection Accounting Classification, Collection Advisory Center, Color Access Control, Combat Analysis Capability, Combined Arms Center (Ft Leavenworth, Kansas), Combined Arms Center/Command, Command & Control, Commander's Access Channel, Commandos d'Action Cubains (French), Commissaire Aux Comptes (French, financial), Commission on Accreditation for Corrections, Common Access Card (smart card technology used in DoD), Common And COTS, Common Avionics Computer, Communication Aid Centre (UK), Communication Architecture for Clusters, Community Action Council, Community Activities Center, Community Activity Center, Community Affairs Committee, Community Affairs Council, Community Agriculture Centre, Community Alliance Church, Community Amenity Contribution (Canada), Commuting Area Candidate, Compandored Analog Carrier, Competition Appeal Court, Complaints Advisory Committee, Complex Advisory Council, Compound Access Control, Compressed Aeronautical Chart, Compressor After Cooler, Computer Access Center, Computer Aided Crime, Computer Asset Controller, Computer-Aided Construction, Computer-Aided Cost/Classification, Computer-Assisted Cartography, Computing Accreditation Commission (ABET), Concord Automation and Controls, Conditional Acceptance Certificate, Conformity Assessment Certificate, Connection Acceptance Control, Connection Admission Control (Asynchronous Transfer Mode), Connection Asset Customer, Connection Assurance Check, Conseil des Ae'roports du Canada (Canadian Airports Council), Conservatief Accoord, Console Alarm Card, Consulting and Audit Canada, Consumer Affairs Commission (Jamaica), Consumers Association of Canada, Contact Agility Club, Contact Approach Control, Context-Aware Computing, Continuity Army Council (IRA), Contract Audit Coordinator (DCAA), Contract Awards Committee, Contractor's Approach to CALS, Control Analysis Center, Coomera Anglican College (Gold Coast, Australia), Cooper Aerobics Center, Coronary Artery Calcium, Corporate Affairs Commission (Nigeria), Corps Aviation Company, Cost Account Code, Cost At Completion, Cotation Assiste'e En Continu (French: Continuous-Time Computer-Assisted Quotation System), Cotation Assistee En Continue (French Stock Exchange Index), Counselors Advisory Committee (B'ham Al Crisis Center), Cow Appreciation Campaign, Create A Card (online gaming), Creative Arts Center (West Virginia University), Credentialed Addictions Counselor, Credit Association of Canada, Crew Available Cycle, Crimes Against Children, Crisis Action Cell, Crisis Action Center, Criteria Air Containment, Crossroads of America Council (Boy Scout council comprising most of Indiana, USA), Cumulative Average Cost, Cumulative Average Curve, Custom Arms Company, Inc., Customer Administration Center, Customer Advisory Council, Customer Assistance Center, Cyclists Advisory Committee (Alberta, Canada), current actions center (US DoD), charge air coder8) Университет: Campus Advisory Council, College And Career9) Вычислительная техника: computer-aided composition, connection-admission control, применение компьютера для создания музыкальных композиций, Channel Access Code (Bluetooth), Connection Admission Control (UNI, ATM)10) Нефть: Central Asia central pipeline, трубопровод Средняя Азия-Центр (Central Asia Central pipeline)11) Токсикология: Комиссия "Кодекс Алиментариус"12) Банковское дело: поправочный валютный коэффициент (сокр. от currency adjustment charge)13) Воздухоплавание: Commonwealth Aircraft Corporation (Aust.)14) Экология: Center for Analysis of Climate, Climate Advisory Committee15) Энергетика: Учебно-демонстрационный центр (GE)16) СМИ: Comic Arts Conference17) Деловая лексика: Compagnie des Agents de Change18) Глоссарий компании Сахалин Энерджи: Central Asia - Center19) Океанография: Computer Advisory Committee20) Общая лексика: charge air cooler21) Расширение файла: dBASE IV executable when caching on/ off22) Нефть и газ: pipeline "Central Asia-Centre", трубопровод «Центральная Азия – Центр», pipeline ‘Central Asia – Centre’23) Военно-политический термин: Combined Arms Command24) МИД: (CODEX Alimentarius Commission) КАК (Комиссия "КОДЕКС Алиментариус")25) Собаководство: CAC26) Водоснабжение: содержание производных хлора27) Должность: Certified Addiction Counselor28) AMEX. Camden National Corporation29) Международные перевозки: currency adjustment charge -
76 management
1) (the art of managing: The management of this company is a difficult task.) dirección, administración, gestión2) (or noun plural the managers of a firm etc as a group: The management has/have agreed to pay the workers more.)1. gestión / administración2. directivos / directorestr['mænɪʤmənt]1 (running of business etc) dirección nombre femenino, administración nombre femenino, gestión nombre femenino3 (board of directors) junta directiva, consejo de administración\SMALLIDIOMATIC EXPRESSION/SMALL'Under new management' "Nueva dirección"management studies course curso de administración nombre femenino de empresasmanagement ['mænɪʤmənt] n1) direction: administración f, gestión f, dirección f2) handling: manejo m3) managers: dirección f, gerencia fn.• administración s.f.• conducta s.f.• dirección s.f.• directivo s.m.• empresa s.f.• gerencia s.f.• gestión s.f.• gobierno s.m.• manejo s.m.'mænɪdʒmənt1) u ( act)a) ( Busn) dirección f, administración f, gestión funder new management — bajo nueva dirección, cambio de firma
b) (handling, control) manejo mpersonnel management — gestión f or gerencia f de personal
2) ( managers)a) ( as group) (no art, + sing o pl vb) directivos mplmanagement and workers — los directivos or la patronal y los trabajadores
b) c ( of particular company) dirección f, gerencia f['mænɪdʒmǝnt]1. N1) (=process) [of firm] dirección f, administración f, gestión f2) (=people) directivos mpl ; (=managing body) [of firm] dirección f, gerencia f ; (Theat) empresa f3) (=handling) [of situation] manejo m4) (Univ) (also: management studies) administración f de empresas2.CPDmanagement accounting N — contabilidad f de gestión
management audit N — evaluación f administrativa or de gestión
management buyout N — adquisición f de una empresa por sus ejecutivos
management chart N — organigrama m de gestión
management committee N — comité m directivo
management company N — sociedad f gestora
management consultancy N — consultoría f de gestión
management consultant N — consultor(a) m / f en gestión de empresas
management fee N — honorarios mpl de dirección
management review N — revisión f de gestión (de la gerencia)
management services NPL — servicios mpl de administración
management skills NPL — dotes mpl de gestión
management style N — estilo m de gestión
management team N — [of company] equipo m de dirección
management trainee N — ejecutivo(-a) m / f en formación
management training N — formación f de mandos
* * *['mænɪdʒmənt]1) u ( act)a) ( Busn) dirección f, administración f, gestión funder new management — bajo nueva dirección, cambio de firma
b) (handling, control) manejo mpersonnel management — gestión f or gerencia f de personal
2) ( managers)a) ( as group) (no art, + sing o pl vb) directivos mplmanagement and workers — los directivos or la patronal y los trabajadores
b) c ( of particular company) dirección f, gerencia f -
77 employer
сущ.1) эк. тр., юр. работодатель, наниматель (лицо, нанимающее одного или более работников для выполнения трудовых заданий за плату, т. е. вступающее с работником в трудовые отношения)employer liability — ответственность работодателя, обязанности работодателя
worker’s employer — наниматель работника
Syn:See:agricultural employer, associated employer, co-employer, employer of labour, equal opportunities employer, equal opportunity employer, farm employer, farmer-employer, non-agricultural employer, non-contributing employer, self-insured employer, small employer, employer association, employer contribution, employer discrimination, employer federation, employer matching contribution, employer payroll tax, employer pension, employer pickup, employers' association, employer's contribution, employer's liability insurance, employers' organization, employer-employee match, employer relations representative, multi-employer agreement, multi-employer plan, multiple employer plan, professional employer organization, single-employer bargaining, single-employer plan, unfair labor practices by employers, Convention (No. 158) concerning Termination of Employment at the Initiative of the Employer, Employer Identification Number, Employers' Accounting for Pensions, Federal Employer Identification Number, Federal Employer's Liability Act, International Organization of Employers, employee, executive 1), 2), labour relations2) эк., юр., амер. наниматель* (в американском праве: в рамках юридической формы предпринимательства "поручительство" разновидность доверителя; разновидности доверителей выделяются на основании "формы контроля"; наниматель отличается от таких видов доверителей, как "контрактор" и "хозяин", средней степенью контроля над деятельностью поверенного)See:
* * *
работодатель, наниматель, владелец предприятия.* * *работодатель; наниматель; заказчик (по проекту). . Словарь экономических терминов . -
78 officer
1. сущ.1) упр. должностное лицо, чиновник, инспектор; служащий, сотрудник (лицо, избранное или назначенное на руководящий пост)customs officer — таможенный инспектор [служащий\]
salaried officer — служащий [чиновник\] на окладе
See:accountable officer, accounting officer, adjudication officer, administrative officer, affirmative action officer, agreement officer, agricultural officer, appointing officer, associate officer, attendance officer, aviation-safety officer, budget officer, career officer 1), 2), case officer, certification officer, certifying officer, chief officer 1), college admissions officer, commercial officer, community relations officer, company officer 2), contracting officer, corporate officer, council officers, custom house officer, customs officer, customs patrol officer, documentation officer, economic officers, employee-service officer, executive officer 1), extension officer, financial officer, grant officer, health and safety officer, hearing officer, horticultural officer, information officer, judicial officer, knowledge officer, Law Officer, legal officer, lending officer, liaison officers, medical officer 2), &3, ministerial officer, naval officer 2), officer of court, officer of justice, officer of patent office, 2), press officer, probation officer, public administration officer, public health officer, public officer, public relations officer, redistribution-and-marketing officer, registration officer, research officer, retirement officer, returning officer, revenue officer, risk officer, row officers, safety officer, scientific officer, security officer, senior officer, surplus sales officer, tax officer, training officer, truant officer, trust officer, veterinary officer, welfare officer, officer's check2) воен. офицер, командир (лицо, имеющее звание и занимающее какой-л. руководящий пост в вооруженных силах)senior officer — старший офицер, офицер высокого ранга
See:career officer 3), company officer 1), desk officer, executive officer 2), medical officer 1) naval officer 1), officer on duty, 1)3) общ. офицер, констебль ( часто как форма обращения к полицейскому)Officer Clarke will show you where to go, sir. — Офицер Кларк проводит Вас, сэр.
See:4) мор. капитан ( торгового судна)See:chief officer 2),2. гл.1) воен. обеспечивать, укомплектовывать офицерским составомThe regiment was well officered. — Полк был полностью укомплектован офицерами.
2) воен. выполнять функции командира, осуществлять командование3) упр. командовать, распоряжаться
* * *
старшее официальное лицо банка, назначенное советом директоров для проведения его операций; обычно начальник департамента или отдела, менеджер или исполнительный сотрудник; см. chief executive officer;* * *должностное лицо (компании);, сотрудник; служащий (банка). . Словарь экономических терминов . -
79 RCA
1) Общая лексика: анализ первопричин (root cause analysis)2) Компьютерная техника: Rollback Compensative Alerter3) Медицина: right coronary artery4) Американизм: Regional Cooperative Agreement5) Военный термин: Recon Company Alpha, Requirements Control Authority, Royal Canadian Army, Royal Canadian Artillery, Royal Commission on Awards, radar-controlled approach, radiological control area, request for corrective action, riot control agent, rocket carrying aircraft7) Шутливое выражение: Really Crappy Appliance, Record Cemetery Of America8) Математика: Recursive Comprehension Axiom9) Религия: Rabbinical Council of America10) Метеорология: Regular Countably Additive11) Грубое выражение: Real Crappy Appliance, Really Crappy Azn13) Полиграфия: Royal College of Art14) Сокращение: Radio Club of America, Radio Corporation of America, Reach Cruising Altitude, Revenue Cost Analysis (2002), Rural Carrier Associate, rolling circle amplification15) Университет: Research Challenge And Application16) Физиология: Ricinus Communis Agglutinin17) Электроника: Radio Company Of America18) Вычислительная техника: Radio Corporation of America (Corporate name)19) Кардиология: ПКА (правая коронарная артерия)20) Биотехнология: Rolling-circle amplification21) Фирменный знак: Rand Collins Of America22) Налоги: агентство сбора местных налогов (Rate Collection Agency - аналог налоговой инспекции, но собирают только местные налоги (Великобритания))23) СМИ: Record Company Alliance24) Деловая лексика: Revealed Comparative Advantage25) Менеджмент: Resource Consumption Accounting26) Полупроводники: residual gas analysis27) Макаров: raw coal ash28) Логистика: Regional Customs Authorities29) Должность: Resident Computer Assistant30) Правительство: Regulatory Commission Of Alaska31) Управление проектами: Root Cause Analysis -
80 public
1) громадськість; населення, народ; суспільство; публіка; дотримання громадського порядку2) громадський; державний, національний, казенний; муніципальний; відкритий; публічний, публічно-правовий; суспільний•- public accord
- public accounting
- public act
- public administration
- public administrator
- public affront
- public agency
- public agent
- public alcoholic
- public appeal
- public appointment
- public archives
- public assembly
- public assassination
- public assistance
- public at large
- public attorney
- public auction
- public authorities
- public authority
- public benefit
- public benefits
- public bill
- public blockade
- public body
- public bond
- public boundary
- public call
- public capacity
- public censure
- public charge
- public code
- public company
- public comptroller
- public condemnation
- public conduct
- public consumption fund
- public contract
- public contract law
- public control
- public convenience
- public corporation
- public correctional facility
- public counsel for the defence
- public counsel for the defense
- public credit
- public customs warehouse
- public danger
- public debt
- public defender
- public defence
- public defense
- public defensor
- public defensor system
- public demand
- public depositary
- public detection agency
- public detective
- public detective agency
- public disgrace
- public disturbance
- public disturber
- public document
- public domain
- public drunk
- public drunkenness
- public duties
- public duty
- public easement
- public emergency
- public employee
- public employment
- public enemy
- public enterprise
- public examination
- public execution
- public exposure of the person
- public flogging
- public foundation
- public functionary
- public funds
- public gathering
- public good
- public grievance
- public health
- public health system
- public hearing
- public hearing of cases
- public hearings
- public housing
- public indecencies
- public indecency
- public individual
- public industry
- public inebriate
- public influence
- public injunctive relief
- public inquiry
- public inspection
- public institution
- public insult
- public interest
- public interests
- public international law
- public intoxication
- public joint-stock company
- public justice
- public landowner
- public lands
- public lands administration
- public law enforcement
- public law
- public lawyer
- public liability
- public liberties
- public life
- public litigant
- public market
- public matter
- public meeting
- public member
- public mind
- public minister
- public mischief
- public misrepresentation
- public morality
- public notary
- public notice
- public nuisance
- public offence
- public offense
- public office
- public officer
- public official
- public opinion
- public opinion poll
- public order
- public order act
- Public Order Detachment
- public order law
- public order offence
- public order offense
- public organ
- public ownership
- public peace
- public person
- public place
- public police
- public policy
- public policy issue
- public politician
- public position
- public practice
- public prior use
- public proceeding
- public proceedings
- public property
- public property domain
- public prosecution
- public prosecution case
- public prosecution department
- public prosecutor
- public prosecutor's office
- public protest
- public punishment
- public purse
- public record
- public record office
- public records
- public register
- public reimbursement
- public relations center
- public relations centre
- public relations office
- public relations
- public relief
- public representation
- public representative body
- public representative organ
- public reprobation
- public resolution
- public response
- public revelation
- public rights
- public safety
- public seal
- public sector
- public self-defence
- public self-defense
- public self-government body
- public servant
- public service careerist
- public service
- public session
- public shelter
- public sitting
- public speaking
- public spirit
- public-spirited
- public stoning of a person
- public tax
- public tranquillity
- public trial
- public trustee
- public unrest
- public use
- public utterance
- public vengeance
- public verdict
- public victim
- public war
- public works
- public wrong
См. также в других словарях:
accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… … Financial and business terms
Accounting scandals — Accounting scandals, or corporate accounting scandals, are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. Such misdeeds typically involve complex methods for… … Wikipedia
Accounting software — is application software that records and processes accounting transactions within functional modules such as accounts payable, accounts receivable, payroll, and trial balance. It functions as an accounting information system. It may be developed… … Wikipedia
accounting system — ➔ system * * * accounting system UK US noun ACCOUNTING ► [C] a particular way in which a company or organization records and reports its financial information: »Your accounting system needs to be designed to track costs and monitor all company… … Financial and business terms
accounting period — Under the Companies Act 1985 an accounting period runs from one accounting reference date to the next (not less than six months and not more than eighteen months) for which a company prepares financial statements and statutory accounts. The… … Law dictionary
accounting standard — ➔ standard1 * * * accounting standard UK US noun [C] (also accounting rule) ACCOUNTING ► a rule that describes how the financial information of a company or organization must be recorded: »It was the company s first audit according to… … Financial and business terms
accounting reference date — Under Section 224 of the Companies Act 1985, the date on which the financial year of a company ends, defining the period for which its statutory accounts are to be prepared. Easyform Glossary of Law Terms. UK law terms. accounting reference date … Law dictionary
accounting period — ➔ period * * * accounting period UK US noun [C] (also trading period) ► ACCOUNTING a period of time at the end of which a company prepares a financial report, for example after three, six, or twelve months: »At the end of the accounting period,… … Financial and business terms
accounting principle — ➔ principle * * * accounting principle UK US noun [C] ACCOUNTING ► a rule that a company or organization must follow when it prepares its financial information: »The Board of Governors task force is trying to make sure good, sound accounting… … Financial and business terms
Company and Securities Law Journal — Abbreviated title (ISO) Co. secur. law j. Discipline … Wikipedia
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