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41 quality review
1) общ. проверка качества (чего-л.)See:2) ауд. проверка [аудит\] качества (деятельности) (оценка одной бухгалтерской фирмой или бухгалтером качества деятельности другой бухгалтерской фирмы или бухгалтера; проверка охватывает следующие области деятельности: подготовка рабочей документации, аудиторская деятельность, внутренний контроль, работа персонала, планирование, контроль, связи с клиентами, проведение тренингов и т. п.)See: -
42 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 -
43 certified public accountant
сокр. CPA учет, амер. дипломированный общественный [независимый\] бухгалтер (лицо, сдавшее специальные квалификационные экзамены Института дипломированных общественных бухгалтеров, отработавшее определенное количество лет по специальности, достигшее определенного возраста и удовлетворяющее другим требованиям регулирующих и лицензирующих органов; получает лицензию на составление аудиторского заключения о достоверности финансовой отчетности компаний)Syn:See:American Institute of Certified Public Accountants, American Society of Certified Public Accountants, American Women's Society of Certified Public Accountants, accounting firm, CPA firm, peer review б), quality review 2) б)
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abbrev.: CPA certified public accountant дипломированный бухгалтер, выдержавший необходимые экзамены, получивший соответствующий диплом (сертификат) и обладающий необходимым опытом и квалификацией; специализируется на аудите, организации учета, помощи в подготовке налоговых деклараций юридическим и физическим лицам; в США требования для получения диплома определяются властями штатов.Англо-русский экономический словарь > certified public accountant
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44 консалтинговая бухгалтерская фирма
Большой англо-русский и русско-английский словарь > консалтинговая бухгалтерская фирма
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45 частнопрактикующая бухгалтерская фирма
Большой англо-русский и русско-английский словарь > частнопрактикующая бухгалтерская фирма
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46 certified accountant
1) учет дипломированный [профессиональный\] бухгалтер, бухгалтер высшей квалификации (получивший диплом, который дает право самостоятельно оказывать профессиональные услуги по учету и аудиту; часто работает в составе независимых аудиторских или бухгалтерских фирм)Syn:See:2) учет, амер. = certified public accountant
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дипломированный бухгалтер: бухгалтер, отвечающий определенным квалификационным требованиям, получивший соответствующий диплом (сертификат, лицензию) и принятый в члены профессиональной ассоциации (Великобритания).* * ** * * -
47 outsource
гл.1) эк. осуществлять аутсорсинг* (передавать какие-л. функции субконтракторам, привлекать сторонних лиц для реализации каких-л. внутренних функций)a small business that outsources bookkeeping to an accounting firm — малые предприятия, который для ведения счетов привлекают бухгалтерскую фирму
Syn:2) эк. заказывать [приобретать\] на стороне (приобретать какие-л. товары или услуги у сторонних поставщиков, а не производить собственными силами)one project was to outsource from China and then sell to US market — один из проектов заключался в том, чтобы приобретать товары в Китае и продавать их на американском рынке
See:
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передавать выполнение каких-либо функций субконтракторам (напр., автомобильный завод размещает заказы на запасные части у специализированных производителей). -
48 reporting accountants
фин., учет, ауд. издатель отчетов*; бухгалтер, составляющий отчет* (бухгалтерская фирма, специализирующаяся на издании отчетов относительно финансовой информации организации, представленной в проспекте эмиссии; это может быть фирма, которая занимается аудитом компании, а также любая другая бухгалтерская фирма, которая имеет опыт издания подобных отчетов и подготовки проспектов эмиссии)See:* * *бухгалтерская фирма, отчитывающаяся по финансовой информации, представленной в проспекте; она не обязательно является аудитором компании -
49 ARAF
1) Бухгалтерия: Associated Regional Accounting Firm2) Сокращение: Afghan Republican Air Force -
50 table stake
['teɪblˌsteɪk]сущ.; = tablestake1) ставка стола (максимально допустимая ставка; в покере)In poker, table stake refers to the maximum a player can bet and possibly lose during the course of a single hand. — В покере "ставкой стола" называют максимальную сумму, которую может поставить и, возможно, проиграть отдельный игрок за одну партию.
2) начальная ставка; необходимое, но не достаточное условие (то, что даёт право на участие в конкурентной борьбе, но ещё не гарантирует успеха)No accounting firm can compete on quality alone. It is merely a table stake, that is, the minimum you need to play the game. — В наши дни ни одна бухгалтерская фирма не может конкурировать с другими компаниями исключительно за счёт качества. Качество – это лишь начальная ставка, минимум, необходимый для того, чтобы вступить в игру.
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51 reporting accountants
фин., учет, ауд. издатели отчетов* (бухгалтерские фирмы, специализирующиеся на издании отчетов относительно финансовой информации организации, представленной в проспекте эмиссии; это может быть фирма, которая занимается аудитом компании, а также любая другая бухгалтерская фирма, которая имеет опыт издания подобных отчетов и подготовки проспектов эмиссии)See:accounting firm, prospectusThe new English-Russian dictionary of financial markets > reporting accountants
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52 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.———————————————————————————————————————— -
53 place
pleis
1. noun1) (a particular spot or area: a quiet place in the country; I spent my holiday in various different places.) sitio, lugar2) (an empty space: There's a place for your books on this shelf.) sitio3) (an area or building with a particular purpose: a market-place.) lugar, sitio, local4) (a seat (in a theatre, train, at a table etc): He went to his place and sat down.) sitio, asiento5) (a position in an order, series, queue etc: She got the first place in the competition; I lost my place in the queue.) lugar, puesto6) (a person's position or level of importance in society etc: You must keep your secretary in her place.) sitio7) (a point in the text of a book etc: The wind was blowing the pages of my book and I kept losing my place.) página, punto8) (duty or right: It's not my place to tell him he's wrong.) función, papel, deber, obligación9) (a job or position in a team, organization etc: He's got a place in the team; He's hoping for a place on the staff.) puesto, trabajo10) (house; home: Come over to my place.) casa11) ((often abbreviated to Pl. when written) a word used in the names of certain roads, streets or squares.) plaza12) (a number or one of a series of numbers following a decimal point: Make the answer correct to four decimal places.) punto/espacio decimal
2. verb1) (to put: He placed it on the table; He was placed in command of the army.) colocar, poner, situar2) (to remember who a person is: I know I've seen her before, but I can't quite place her.) situar, recordar, identificar•- go places
- in the first
- second place
- in place
- in place of
- out of place
- put oneself in someone else's place
- put someone in his place
- put in his place
- take place
- take the place of
place1 n1. lugar / sitio2. sitio / plaza / asiento3. casato take place tener lugar / ocurrir / celebrarsewhere did the battle take place? ¿dónde tuvo lugar la batalla?place2 vb poner / colocartr[pleɪs]1 (particular position, part) lugar nombre masculino, sitio2 (proper position) lugar nombre masculino, sitio; (suitable place) lugar nombre masculino adecuado, sitio adecuado4 (in book) página5 (seat) asiento, sitio; (at table) cubierto■ can you save my place? ¿me guardas el sitio?1 (put - gen) poner; (- carefully) colocar2 (find home, job for) colocar3 (rank, class) poner, situar4 (remember - face, person) recordar; (- tune, accent) identificar■ I recognize his face, but I can't quite place him me suena su cara, pero no sé de qué\SMALLIDIOMATIC EXPRESSION/SMALLall over the place por todas partes, por todos ladosa place in the sun una posición destacadain place en su sitioin place of somebody / in somebody's place en el lugar de alguienin the first place... en primer lugar...out of place fuera de lugarthere's no place like home no hay nada como estar en casato be placed first «(second etc)» ocupar el primer (segundo etc) puesto, llegar el primero (segundo etc)to change places with somebody cambiar de sitio con alguiento fall into place / fit into place / slot into place encajar, cuadrarto have friends in high places tener amigos influyentesto give place to something dar paso a algoto go from place to place ir de un lugar a otro, ir de un sitio a otro, ir de un lado a otroto go places llegar lejosto hold something in place sujetar algoto know one's place saber el lugar que le corresponde a unoto place a bet hacer una apuestato place an order hacer un pedidoto place one's trust in somebody depositar su confianza en alguiento put oneself in somebody's place ponerse en el lugar de alguiento put somebody in his place poner a alguien en su sitioto take place tener lugarto take second place pasar a un segundo planoto take the place of ocupar el sitio de, reemplazar, sustituirdecimal place SMALLMATHEMATICS/SMALL punto decimalplace of birth lugar nombre masculino de nacimientoplace of residence domicilioplace of worship lugar nombre masculino de cultoplace mat individual nombre masculinoplace name topónimo1) put, set: poner, colocar2) situate: situar, ubicar, emplazarto be well placed: estar bien situadoto place in a job: colocar en un trabajo3) identify, recall: identificar, ubicar, recordarI can't place him: no lo ubico4)to place an order : hacer un pedidoplace n1) space: sitio m, lugar mthere's no place to sit: no hay sitio para sentarse2) location, spot: lugar m, sitio m, parte fplace of work: lugar de trabajoour summer place: nuestra casa de veranoall over the place: por todas partes3) rank: lugar m, puesto mhe took first place: ganó el primer lugar4) position: lugar meverything in its place: todo en su debido lugarto feel out of place: sentirse fuera de lugar5) seat: asiento m, cubierto m (a la mesa)6) job: puesto m7) role: papel m, lugar mto change places: cambiarse los papeles8)to take place : tener lugar9)to take the place of : sustituir an.• ubicación (Informática) s.f.n.• empleo s.m.• encargo s.m.• local s.m.• lugar s.m.• paraje s.m.• plaza s.f.• puesto s.m.• recinto s.m.• sitio s.m.v.• asentar v.• colocar v.• emplazar v.• fijar v.• instalar v.• localizar v.• meter v.• poner v.(§pres: pongo, pones...) pret: pus-pp: puestofut/c: pondr-•)• situar v.• ubicar v.
I pleɪs1)a) c (spot, position, area) lugar m, sitio mshe was in the right place at the right time and got the job — tuvo la suerte de estar allí en el momento oportuno y le dieron el trabajo
from place to place — de un lugar or un sitio or un lado a otro
to have friends in high places — tener* amigos influyentes
all over the place — por todas partes, por todos lados
to go places: this boy will go places — este chico va a llegar lejos
b) ( specific location) lugar mc) (in phrases)in place: when the new accounting system is in place cuando se haya implementado el nuevo sistema de contabilidad; to hold something in place sujetar algo; out of place: modern furniture would look out of place in this room quedaría mal or no resultaría apropiado poner muebles modernos en esta habitación; I felt very out of place there — me sentí totalmente fuera de lugar allí
d) u ( locality) lugar m2) ca) (building, shop, restaurant etc) sitio m, lugar mthey've moved to a bigger place — se han mudado a un local (or a una casa) más grande
b) ( home) casa fwe went back to Jim's place — después fuimos a (la) casa de Jim or (AmL tb) fuimos donde Jim or (RPl tb) a lo de Jim
3) ca) (position, role) lugar mif I were in your place — yo en tu lugar, yo que tú
nobody can ever take your place — nadie podrá jamás ocupar tu lugar or reemplazarte
to know one's place — (dated or hum) saber* el lugar que le corresponde a uno
to put somebody in her/his place — poner* a algn en su lugar
b)in place of — (as prep) en lugar de
c)to take place — ( occur) \<\<meeting/concert/wedding\>\> tener* lugar
we don't know what took place that night — no sabemos qué ocurrió or qué sucedió aquella noche
4) ca) ( seat)save me a place — guárdame un asiento or un sitio
the hall has places for 500 people — la sala tiene capacidad or cabida para 500 personas
b) ( at table) cubierto mto lay/set a place for somebody — poner* un cubierto para algn
5) c (in contest, league) puesto m, lugar mhe took first place — obtuvo el primer puesto or lugar
your social life will have to take second place — tu vida social va a tener que pasar a un segundo plano
6) c (in book, script, sequence)you've made me lose my place — me has hecho perder la página (or la línea etc) por donde iba
7) ca) ( job) puesto mto fill a place — cubrir* una vacante
b) (BrE Educ) plaza fc) ( on team) puesto m8) ( in argument) lugar min the first/second place — en primer/segundo lugar
II
1) (put, position) \<\<object\>\> poner*; (carefully, precisely) colocar*; \<\<guards/sentries\>\> poner*, apostar*, colocar*how are you placed (for) next week? — ¿cómo estás de tiempo la semana que viene?
to place one's confidence o trust in somebody/something — depositar su (or mi etc) confianza en alguien/algo
2)a) (in hierarchy, league, race)national security should be placed above everything else — la seguridad nacional debería ponerse por encima de todo
b) ( in horseracing)to be placed — llegar* placé or colocado ( en segundo o tercer lugar)
3)a) (find a home, job for) colocar*they placed her with a Boston firm — la colocaron or le encontraron trabajo en una empresa de Boston
b) \<\<advertisement\>\> poner*; \<\<phone call\>\> pedir*; \<\<goods/merchandise\>\> colocar*4) ( identify) \<\<tune\>\> identificar*, ubicar* (AmL)her face is familiar, but I can't quite place her — su cara me resulta conocida pero no sé de dónde or (AmL tb) pero no la ubico
5) ( direct carefully) \<\<ball/shot\>\> colocar*[pleɪs]1. Nthis is the place — este es el lugar, aquí es
we came to a place where... — llegamos a un lugar donde...
•
the furniture was all over the place — los muebles estaban todos manga por hombro•
in another or some other place — en otra parte•
any place will do — cualquier lugar vale or sirve•
it all began to fall into place — todo empezó a tener sentido•
when the new law/system is in place — cuando la nueva ley/el nuevo sistema entre en vigora blue suit, worn in places — un traje azul, raído a retazos
the snow was a metre deep in places — había tramos or trozos en que la nieve cubría un metro
•
this is no place for you — este no es sitio para ti•
a place in the sun — (fig) una posición envidiable2) (specific) lugar m•
place of business — [of employment] lugar m de trabajo; (=office) oficina f, despacho m ; (=shop) comercio m3) (=town, area) lugar m, sitio m•
to go places — (US) (=travel) viajar, conocer mundohe's going places * — (fig) llegará lejos
•
from place to place — de un sitio a otrohe drifted from place to place, from job to job — iba de un sitio a otro, de trabajo en trabajo
4) (=house) casa f ; (=building) sitio mwe were at Peter's place — estuvimos en casa de Pedro, estuvimos donde Pedro *
my place or yours? — ¿en mi casa o en la tuya?
I must be mad, working in this place — debo de estar loca para trabajar en este sitio or lugar
5) (in street names) plaza f6) (=proper or natural place) sitio m, lugar mdoes this have a place? — ¿tiene esto un sitio determinado?
•
his troops were in place — sus tropas estaban en su sitiohe checked that his tie was in place — comprobó que llevaba bien puesta or colocada la corbata
•
to be out of place — estar fuera de lugarI feel rather out of place here — me siento como que estoy de más aquí, aquí me siento un poco fuera de lugar
•
to laugh in or at the right place — reírse en el momento oportuno7) (in book) página f•
to find/ lose one's place — encontrar/perder la página•
to mark one's place — poner una marca (de por dónde se va) en un libro8) (=seat) asiento m ; (in cinema, theatre) localidad f ; (at table) cubierto m ; (in queue) turno m ; (in school, university, on trip) plaza f ; (in team) puesto mare there any places left? — ¿quedan plazas?
is this place taken? — ¿está ocupado este asiento?
•
to change places with sb — cambiar de sitio con algn•
to give place to — dar paso a•
to lay an extra place for sb — poner otro cubierto para algn9) (=job, vacancy) puesto mto seek a place in publishing — buscarse una colocación or un puesto en una casa editorial
10) (=position) lugar mif I were in your place — yo en tu lugar, yo que tú
•
I wouldn't mind changing places with her! — ¡no me importaría estar en su lugar!•
to know one's place — saber cuál es su lugar•
racism has no place here — aquí no hay sitio para el racismo•
she occupies a special place in the heart of the British people — ocupa un rincón especial en el corazón del pueblo británico•
to take the place of sth/sb — sustituir or suplir algo/a algnI was unable to go so Sheila took my place — yo no pude ir, así que Sheila lo hizo por mí
11) (in series, rank) posición f, lugar m•
to work sth out to three places of decimals — calcular algo hasta las milésimas or hasta con tres decimales•
Madrid won, with Bilbao in second place — ganó Madrid, con Bilbao en segunda posición or segundo lugar•
she took second place in the race/Latin exam — quedó la segunda en la carrera/el examen de Latínhe didn't like having to take second place to his wife in public — delante de la gente no le gustaba quedar en un segundo plano detrás de su mujer
for her, money takes second place to job satisfaction — para ella un trabajo gratificante va antes que el dinero
- put sb in his place12) (other phrases)•
in the first/ second place — en primer/segundo lugar•
in place of — en lugar de, en vez de•
to take place — tener lugarthe marriage will not now take place — ahora la boda no se celebrará, ahora no habrá boda
there are great changes taking place — están ocurriendo or se están produciendo grandes cambios
2. VTthe drought is placing heavy demands on the water supply — la sequía está poniendo en serios apuros al suministro de agua
unemployment places a great strain on families — el desempleo somete a las familias a una fuerte presión
2) (=give, attribute) [+ blame] echar (on a); [+ responsibility] achacar (on a); [+ importance] dar, otorgar more frm (on a)•
I had no qualms about placing my confidence in him — no tenía ningún reparo en depositar mi confianza en él•
they place too much emphasis on paper qualifications — le dan demasiada importancia a los títulos•
we should place no trust in that — no hay que fiarse de eso3) (=situate) situar, ubicarhow are you placed for money? — ¿qué tal andas de dinero?
4) (Comm) [+ order] hacer; [+ goods] colocar; (Econ) [+ money, funds] colocar, invertirgoods that are difficult to place — mercancías fpl que no encuentran salida
bet 3., 1)to place a contract for machinery with a French firm — firmar un contrato con una compañía francesa para adquirir unas máquinas
5) (=find employment for) [agency] encontrar un puesto a, colocar; [employer] ofrecer empleo a, colocar; (=find home for) colocarthe child was placed with a loving family — el niño fue (enviado) a vivir con una familia muy cariñosa
6) (of series, rank) colocar, clasificarto be placed — (in horse race) llegar colocado
they are currently placed second in the league — actualmente ocupan el segundo lugar de la clasificación
7) (=recall, identify) recordar; (=recognize) reconocer; (=identify) identificar, ubicar (LAm)I can't place her — no recuerdo de dónde la conozco, no la ubico (LAm)
3.VI(US) (in race, competition)to place second — quedar segundo, quedar en segundo lugar
4.CPDplace card N — tarjeta que indica el lugar de alguien en la mesa
place kick N — (Rugby) puntapié m colocado; (Ftbl) tiro m libre
place names (as study, in general) toponimia fplace name N — topónimo m
place setting N — cubierto m
* * *
I [pleɪs]1)a) c (spot, position, area) lugar m, sitio mshe was in the right place at the right time and got the job — tuvo la suerte de estar allí en el momento oportuno y le dieron el trabajo
from place to place — de un lugar or un sitio or un lado a otro
to have friends in high places — tener* amigos influyentes
all over the place — por todas partes, por todos lados
to go places: this boy will go places — este chico va a llegar lejos
b) ( specific location) lugar mc) (in phrases)in place: when the new accounting system is in place cuando se haya implementado el nuevo sistema de contabilidad; to hold something in place sujetar algo; out of place: modern furniture would look out of place in this room quedaría mal or no resultaría apropiado poner muebles modernos en esta habitación; I felt very out of place there — me sentí totalmente fuera de lugar allí
d) u ( locality) lugar m2) ca) (building, shop, restaurant etc) sitio m, lugar mthey've moved to a bigger place — se han mudado a un local (or a una casa) más grande
b) ( home) casa fwe went back to Jim's place — después fuimos a (la) casa de Jim or (AmL tb) fuimos donde Jim or (RPl tb) a lo de Jim
3) ca) (position, role) lugar mif I were in your place — yo en tu lugar, yo que tú
nobody can ever take your place — nadie podrá jamás ocupar tu lugar or reemplazarte
to know one's place — (dated or hum) saber* el lugar que le corresponde a uno
to put somebody in her/his place — poner* a algn en su lugar
b)in place of — (as prep) en lugar de
c)to take place — ( occur) \<\<meeting/concert/wedding\>\> tener* lugar
we don't know what took place that night — no sabemos qué ocurrió or qué sucedió aquella noche
4) ca) ( seat)save me a place — guárdame un asiento or un sitio
the hall has places for 500 people — la sala tiene capacidad or cabida para 500 personas
b) ( at table) cubierto mto lay/set a place for somebody — poner* un cubierto para algn
5) c (in contest, league) puesto m, lugar mhe took first place — obtuvo el primer puesto or lugar
your social life will have to take second place — tu vida social va a tener que pasar a un segundo plano
6) c (in book, script, sequence)you've made me lose my place — me has hecho perder la página (or la línea etc) por donde iba
7) ca) ( job) puesto mto fill a place — cubrir* una vacante
b) (BrE Educ) plaza fc) ( on team) puesto m8) ( in argument) lugar min the first/second place — en primer/segundo lugar
II
1) (put, position) \<\<object\>\> poner*; (carefully, precisely) colocar*; \<\<guards/sentries\>\> poner*, apostar*, colocar*how are you placed (for) next week? — ¿cómo estás de tiempo la semana que viene?
to place one's confidence o trust in somebody/something — depositar su (or mi etc) confianza en alguien/algo
2)a) (in hierarchy, league, race)national security should be placed above everything else — la seguridad nacional debería ponerse por encima de todo
b) ( in horseracing)to be placed — llegar* placé or colocado ( en segundo o tercer lugar)
3)a) (find a home, job for) colocar*they placed her with a Boston firm — la colocaron or le encontraron trabajo en una empresa de Boston
b) \<\<advertisement\>\> poner*; \<\<phone call\>\> pedir*; \<\<goods/merchandise\>\> colocar*4) ( identify) \<\<tune\>\> identificar*, ubicar* (AmL)her face is familiar, but I can't quite place her — su cara me resulta conocida pero no sé de dónde or (AmL tb) pero no la ubico
5) ( direct carefully) \<\<ball/shot\>\> colocar* -
54 senior accountant
See:б) ауд. (сотрудник аудиторской компании, занимающийся проверкой финансовой отчетности клиентов компании)See: -
55 international
прил.1) общ. международный; интернациональный (связанный с двумя или более странами, относящийся к нескольким странам, происходящий при участии нескольких стран или их представителей)international peace — международный мир, мир во всем мире
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for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Conference on Financing for Development, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations2) общ. международный (распространенный, действующий за пределами национальных границ)See:
* * *
international settlements межгосударственные расчеты, осуществляемые центральными банками. -
56 contabilidad
contabilidad sustantivo femenino◊ lleva la contabilidad she does the accounts o the books
contabilidad sustantivo femenino Com
1 (oficio) accountancy, accounting
2 (departamento) accounts
3 (de un negocio, empresa) accounts: lleva la contabilidad en la empresa de su padre, she does the books in her father's firm ' contabilidad' also found in these entries: Spanish: asiento - contabilizar - cuenta - haber - llevar - partida - rubro English: accountancy - book-keeping - cost accounting - entry - ledger - management accounting - account - bookkeeping -
57 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 -
58 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 -
59 business entity
1) эк., юр. организационно-правовая форма хозяйствования, организация (форма образования субъекта предпринимательской деятельности; напр., общество с ограниченной ответственностью, частный предприниматель, акционерное общество, кооператив и т. п.)to select the best business entity — Limited Liability Company, Corporation, S Corporation, Partnership — выбрать наиболее подходящую организационно-правовую форму — компания с ограниченной ответственностью, S-корпорация, партнерство
The Limited Liability Company is a form of business entity just now becoming popular in the USA. — Такая организационно-правовая форма, как компания с ограниченной ответственностью, только сейчас становится популярной в США.
Syn:legal form 2), business form 1)See:legal entity, sole proprietorship, general partnership, partnership, corporation, C Corporation, limited liability company2) учет хозяйствующий субъект, субъект хозяйственной деятельностиbusiness/accounting entity concept — концепция самостоятельного хозяйствующего субъекта
The nature of the business, or accounting, entity, and its relationship to the society in which it functions is, as we have observed, critical to the way in which the environmental impacts of business are handled. — Специфика определенного хозяйствующего субъекта и характер его взаимоотношений с обществом представляются нам ключевыми факторами, влияющими на применяемые им методы контроля своего воздействия на окружающую среду.
Syn:3) упр. фирма, компания, коммерческая организация, хозяйственная единица (юридическое лицо, занимающееся экономической деятельностью ради получения прибыли)Unfortunately, you will not always be able to choose the name you want for your business entity. There are a number of regulations that apply when a company name is chosen. — К сожалению, вы не всегда сможете выбрать такое название для вашей компании, какое вы хотите. Существуют определенные нормативы, которыми нужно руководствоваться при выборе названия для компании.
A user fee is the money directly collected from individuals, households and business entities for goods and services they receive from government. — Плата за пользование — это денежная сумма, взимаемая государством с частных лиц, домохозяйств и фирм за предоставляемые им товары и услуги.
Syn: -
60 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
См. также в других словарях:
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firm — I adjective 1) the ground is fairly firm Syn: hard, solid, unyielding, resistant; solidified, hardened, compacted, compressed, dense, stiff, rigid, frozen, set Ant: soft … Thesaurus of popular words
accounting — [[t]əka͟ʊntɪŋ[/t]] N UNCOUNT Accounting is the activity of keeping detailed records of the amounts of money a business or person receives and spends. → See also account ...allegations of theft, forgery and false accounting. ...the accounting firm … English dictionary
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
firm offer — n: a binding written offer to buy or sell that cannot be revoked for a stipulated period of time or for a reasonable time that in no event exceeds three months Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. firm offer … Law dictionary
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
Accounting identity — In finance and economics, an accounting identity is an equality that must be true regardless of the value of its variables, or a statement that by definition (or construction) must be true. [ Principles of Macroeconomics , Mankiw et al., pp. 211… … Wikipedia
Firm-specific infrastructure — In macro economics the term infrastructure usually refers to public infrastructure. That is, that which provides or supports state services. There is also firm specific infrastructure such as factories, private roads, capital equipment, and other … Wikipedia
Accounting Practice — The routine manner in which the day to day financial activities of a business entity are gathered and recorded. A firm s accounting practice refers to the method by which its accounting policies are implemented and adhered to on a routine basis,… … Investment dictionary
Firm — Refers to an order to buy or sell that can be executed without confirmation for some fixed period. Also, a synonym for company. The New York Times Financial Glossary * * * ▪ I. firm firm 1 [fɜːm ǁ fɜːrm] noun [countable] ORGANIZATIONS a company… … Financial and business terms