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101 account
noun1) (Finance) Rechnung, diekeep accounts/the accounts — Buch/die Bücher führen
on account — auf Rechnung; a conto
on one's [own] account — auf eigene Rechnung; (fig.) von sich aus
2) (at bank, shop) Konto, das3) (statement of facts) Rechenschaft, diegive or render an account for something — über etwas (Akk.) Rechenschaft ablegen
4) (consideration)take account of something, take something into account — etwas berücksichtigen
take no account of something/somebody, leave something/somebody out of account — etwas/jemanden unberücksichtigt lassen od. nicht berücksichtigen
on no account, not on any account — auf [gar] keinen Fall
5) (importance)of little/no account — von geringer/ohne Bedeutung
6) (report)an account [of something] — ein Bericht [über etwas (Akk.)]
give a full account of something — ausführlich über etwas (Akk.) berichten
Phrasal Verbs:- academic.ru/83952/account_for">account for* * *1) (an arrangement by which a person keeps his money in a bank: I have( opened) an account with the local bank.) die Rechnung2) (a statement of money owing: Send me an account.) Geschaftsbücher3) (a description or explanation (of something that has happened): a full account of his holiday.) das Konto4) (an arrangement by which a person makes a regular (eg monthly) payment instead of paying at the time of buying: I have an account at Smiths.) Kundenkonto5) ((usually in plural) a record of money received and spent: You must keep your accounts in order; ( also adjective) an account book.) der Bericht•- accountancy- accountant
- account for
- on account of
- on my/his etc account
- on my/his account
- on no account
- take something into account
- take into account
- take account of something
- take account of* * *ac·count[əˈkaʊnt]I. nby [or from] all \accounts nach allem, was man so hörtby his own \account eigenen Aussagen zufolgeto have an \account with a bank ein Konto bei einer Bank habento draw money out of [or withdraw money from] an \account Geld von einem Konto abhebencurrent BRIT [or AM checking] \account (personal) Girokonto nt; (business) Kontokorrentkonto nt fachsprjoint \account Gemeinschaftskonto ntsecurities \account Depot ntNOW \account AM zinstragendes Kontostatement of \account Kontoauszug mto be on one's \account money auf dem Konto seinto open/close an \account [with sb] ein Konto [bei jdm] eröffnen/auflösento pay sth into [or AM, AUS deposit sth in] an \account etw auf ein Konto überweisen; (in person) etw auf ein Konto einzahlenwill that be cash or \account? zahlen Sie bar oder geht das auf Rechnung?to buy sth on \account BRIT etw auf Kredit kaufento have an \account with sb bei jdm auf Rechnung kaufento put sth on [or charge sth to] sb's \account etw auf jds Rechnung setzen, jdm etw in Rechnung stellen▪ \accounts pl [Geschäfts]bücher pl\accounts payable Kreditoren pl, Verbindlichkeiten pl\accounts receivable Forderungen pl, Außenstände plcapital \account Darstellung f des Kapitalverkehrs mit dem Auslandcurrent \account balance of payments Saldo m der Leistungsbilanzperiod of \account FIN, ECON Geschäftsjahr ntto keep an \account of sth über etw akk Buch führen6. STOCKEXtrading [or dealing] for the \account [or \account trading] Wertpapiergeschäfte, bei denen Auslieferung und Abrechnung der Papiere am nächsten Abrechnungstermin erfolgtrolling \account Erfüllung von Börsengeschäften zu einem späteren, entweder feststehenden oder vereinbarten Terminto take sth into \account [or to take \account of sth] etw berücksichtigen [o in Betracht ziehen]to take into \account that... berücksichtigen [o in Betracht ziehen], dass...to take no \account of sth [or to leave sth out of [the] \account] etw nicht berücksichtigen, etw außer Acht lassen9. (reason)on that \account I think... aus diesem Grund schlage ich vor,...on my/her/his \account meinet-/ihret-/seinetwegenon no [or not on any] \account auf keinen Fall, unter keinen Umständento be of little \account von geringer Bedeutung seinto be of no \account keinerlei Bedeutung habenon one's own \account auf eigenes Risikoaction for an \account Rechnungslegungklage f13.▶ to be called [or brought] to \account [for sth] [für etw akk] zur Verantwortung [o Rechenschaft] gezogen werden▶ to give a good \account of oneself eine gute Figur abgeben; (in a fight, competition) sich akk wacker schlagento \account oneself fortunate sich akk glücklich schätzenI would \account it an honour if... es wäre mir eine Ehre,...III. vi1. (explain)there's no \accounting for taste[s] über Geschmack lässt sich streiten2. (locate)▪ to \account for sb jds Verbleib klären3. (make up)▪ to \account for sth:students \account for the majority of our customers Studenten machen den größten Teil unserer Kundschaft aus4. (bill)▪ to \account for sth etw mit einberechnen* * *[ə'kaʊnt]1. n1) Darstellung f; (= report) Bericht mto keep an account of one's expenses/experiences — über seine Ausgaben Buch führen/seine Erlebnisse schriftlich festhalten
by or from all accounts —
by your own account — nach Ihrer eigenen Darstellung, nach Ihren eigenen Angaben
to give an account of sth — über etw (acc) Bericht erstatten
to give a good account of oneself — sich gut schlagen
to be called or held to account for sth — über etw (acc) Rechenschaft ablegen müssen
2)(= consideration)
to take account of sb/sth, to take sb/sth into account — jdn/etw in Betracht ziehento take no account of sb/sth, to leave sb/sth out of account — jdn/etw außer Betracht lassen
on no account, not on any account — auf (gar) keinen Fall
on this/that account — deshalb, deswegen
on my/his/their account — meinet-/seinet-/ihretwegen
3) (= benefit) Nutzen mto turn sth to (good) account — (guten) Gebrauch von etw machen, etw (gut) nützen
4)(= importance)
of little account — von geringer Bedeutung5) (FIN, COMM) (at bank, shop) Konto nt (with bei); (= client) Kunde m, Kundin f; (= bill) Rechnung fto win sb's account — jdn als Kunden gewinnen
£50 on account — £ 50 als Anzahlung
account payee only (Brit) — nur zur Verrechnung
to keep the accounts — die Bücher führen, die Buchführung machen
2. vt(form: consider) erachten als* * *account [əˈkaʊnt]account o.s. lucky sich glücklich schätzen;be accounted a genius als Genie geltenB v/i1. account (to sb) for (jemandem) Rechenschaft ablegen über (akk), sich (jemandem gegenüber) verantworten für2. die Verantwortung tragen, verantwortlich sein ( beide:for für)3. erklären, begründen ( beide:for akk):how do you account for that? wie erklären Sie sich das?;that accounts for it das erklärt die Sache;there is no accounting for tastes über (den) Geschmack lässt sich nicht streiten, die Geschmäcker sind verschiedenthis region alone accounts for some 20% of the whole populationC s1. WIRTSCHa) Berechnung f, Rechnung fb) pl Geschäftsbücher plc) pl (Rechnungs-, Jahres)Abschluss md) Konto n:have no money in one’s account kein Geld auf dem Konto haben;hold an account with ein Konto haben bei;pay sth into one’s account etwas auf sein Konto einzahlen;2. Rechenschaft f, Rechenschaftsbericht m:a) jemanden zur Rechenschaft ziehen ( for wegen),b) mit jemandem abrechnen ( for wegen);give (an) account of Rechenschaft ablegen über (akk)( → C 3);give a good (bad) account of o.s.a) sich von seiner guten (schlechten) Seite zeigen,b) gut (schlecht) abschneiden;3. Bericht m, Darstellung f, Beschreibung f, auch (künstlerische) Interpretation:give an account of Bericht erstatten über (akk)( → C 2)4. Liste f, Verzeichnis n:keep an account of Buch führen über (akk)5. Erwägung f, Berücksichtigung f:leave out of account außer Betracht lassen;take account of, take into account Rechnung tragen (dat), in Betracht oder Erwägung ziehen, einkalkulieren, berücksichtigen;on account of wegen, aufgrund von (od gen);on his account seinetwegen;on my mother’s account wegen meiner Mutter, mit Rücksicht auf meine Mutter;on one’s own account von sich aus (→ Bes Redew);on no account, not on any account auf keinen Fall, unter keinen Umständen;on all accounts auf jeden Fall, unbedingt6. Wert m, Wichtigkeit f, Bedeutung f, Ansehen n, Geltung f:of no account unbedeutend, ohne Bedeutung, wertlos7. Gewinn m, Vorteil m:find one’s account in sth bei etwas profitieren oder auf seine Kosten kommen;put ( oder turn) sth to (good) account sich etwas zunutze machen, Kapital schlagen aus etwas, Nutzen ziehen aus etwasBesondere Redewendungen: account carried forward Vortrag m auf neue Rechnung;accounts payable Verbindlichkeiten, (Bilanz) US Kreditoren;accounts receivable Außenstände, (Bilanz) US Debitoren;buy for the account (Börse) auf Termin kaufen;carry to account in Rechnung stellen;carry to a new account auf neue Rechnung vortragen;for account only nur zur Verrechnung;for the account of another auf fremde Rechnung;for one’s own account auf eigene Rechnung;for the account and risk of für Rechnung und Gefahr von (od gen);a) auf Rechnung,b) auf Abschlag, als Anzahlung;on one’s own accounta) auf eigene Rechnung,b) auf eigene Gefahr;payment per account Saldozahlung f;place ( oder put) sth to sb’s account jemandem etwas berechnen oder in Rechnung stellen; → render A 10acc. abk3. accordingacct. abk2. accountant* * *noun1) (Finance) Rechnung, diekeep accounts/the accounts — Buch/die Bücher führen
settle or square accounts with somebody — (lit. or fig.) mit jemandem abrechnen
on account — auf Rechnung; a conto
on one's [own] account — auf eigene Rechnung; (fig.) von sich aus
2) (at bank, shop) Konto, das3) (statement of facts) Rechenschaft, diegive or render an account for something — über etwas (Akk.) Rechenschaft ablegen
take account of something, take something into account — etwas berücksichtigen
take no account of something/somebody, leave something/somebody out of account — etwas/jemanden unberücksichtigt lassen od. nicht berücksichtigen
on no account, not on any account — auf [gar] keinen Fall
5) (importance)of little/no account — von geringer/ohne Bedeutung
6) (report)an account [of something] — ein Bericht [über etwas (Akk.)]
give a full account of something — ausführlich über etwas (Akk.) berichten
by or from all accounts — nach allem, was man hört
Phrasal Verbs:* * *n.Berechnung f.Bericht -e m.Konto -s n.Rechnung -en f.Wert -e m. -
102 CAS
1) Общая лексика: Академия наук Китая (China Academy of Sciences), Chemical Abstract Services (Международный CAS-номер присваивается химическим веществам американской организацией Chemical Abstract Services. Этот уникальный номер не несет информации ни о чистоте вещества, ни о произ2) Компьютерная техника: Common Authorization System, Computed Answer Substitution, centralized attendant service, хранение данных с адресацией по содержимому (content-addressable storage), content-addressable storage (хранение данных с адресацией по содержимому)3) Авиация: (см.) Crew Alerting System4) Морской термин: схема оценки состояния (Condition Assessment Scheme)5) Медицина: clinical application specialist6) Спорт: Court Of Arbitration For Sports7) Военный термин: Cadet Accountability System, Central Authentication Service, Chief of the Air Staff, Chinese Air To Surface, Church Army Society, Combined Arms and Services Staff, Contract Administration Service, Conversion Armor System, Coordinator of Army Studies, Crises Action System, Crisis Action Staff, calculated air speed, children's Army school, citizens alarm system, civil affairs section, close air support, coast artillery school, coded armaments system, combat alert status, command aviation section, communications analysis section, compensating air supply, complete assembly for strike, controlled airspace, courier air service, непосредственная авиационная поддержка ( НАП) (Close Air Support)8) Техника: Central Amplifier Station, Committee for Assurance for Supply, aircraft collision avoidance system, chemical addition system, circuits and systems, command active sonobuoy, command augmentation system, common access space, communicat-ing applications specification, communications antenna sleeve, compressed air system, containment annunciator subpanel9) Шутливое выражение: Computers Are Swine10) Математика: Computer Algebra System, СКА, система компьютерной алгебры (Система компьютерной алгебры (СКА,)— это приложение, помогающее выполнять символьные вычисления.СКА — это работа с математическими выражениями в аналитической (символьной) форме.)11) Юридический термин: Corporal Alternative Sentencing, Creativity Action And Service12) Бухгалтерия: Comprehensive Annual Statement13) Страхование: Casualty Actuarial Society14) Автомобильный термин: clean air system, crank angle sensor, creep aid system (automatic transmissions)15) Ветеринария: Companion Animal Society (New Zealand)16) Грубое выражение: Confusion Anarchy Stupidity17) Металлургия: Американское Химическое Общество18) Телекоммуникации: Carrier Activity Sensor, Channel Associated Signaling19) Сокращение: Calibrated Airspeed, Case Analysis System, Casualty Assessment System, Civil Air Service, Collision Avoidance System, Combat Advice System, Combat Ammunition System, Combined Antenna System, Committee on Atmospheric Sciences, Computer-Aided Supportability, Contemporary Art Society, Cost Accounting Standards, Crisis Action System (USA), Cast Alloy Steel, Channel Address Strobe, Communicating Applications Specification, Current Awareness Service, COSTAR Alignment System, CPE Alerting Signal (caller ID with call waiting), Calibrated Ancillary System, California Academy of Sciences (Golden Gate Park, San Francisco, California), California Avocado Society, Call Accounting Subsystem, Call Accounting System, Call-waiting Alerting Signal, Calorimetric Absorption Spectroscopy, Cam Actuated Switch, Canadian AIDS Society, Canadian Aerophilatelic Society, Canadian Anesthesiologists' Society, Canards Actuator System (Army, artillery), Capable, Available and Suitable, Cardinal Air Services Inc (Fullerton Airport, Orange County California), Career Advancement Scheme (Indian universities), Carrier Accounting System (Sprint), Casablanca, Anfa Morocco (airport code), Casablanca, Morocco ANFA Airport (city/airport code), Case Assignment, Casine (cell plating), Catalog Address Space, Catch Assessment System (fisheries), Center for Advanced Studies in Telecommunications (Ohio State University), Center for Atmospheric Sciences, Center for Automotive Safety, Center on an Aging Society, Central Accounting System, Central Administration Support, Central Alarm Station, Central Alarm System, Central Asian States, Central Attendant Service, Central Authentication Service (Yale University and JA-SIG), Centrale Archief Selectiedienst, Centralized Administrative System, Centre for Adaptive Systems, Centre for Animal Sciences, Centre for Atmospheric Science, Centre of Excellence for Autonomous Systems (Australia), Certificate of Advanced Studies, Certificate of Applied Science (degree), Certification Authorities, Certified Advertising Specialist, Certified Annuity Specialist, Channel Access Sublayer, Channel Assigned Signaling (Hekimian), Chemical Abstract Service, Chemical Abstracts Registry Service, Chemical Abstracts Service (division of the American Chemical Society), Chemical Association Service, Chief of Air Staff, Children's Aid Society, Chinese Academy of Sciences, Chromosome Aberration Simulator, Circuit Associated Signaling, Circuits and Systems Society (IEEE), Citizen Auto Stage Company (Nogales, AZ), Citrix Access Suite, Citrix Activation System, Civil Agencies Sector, Claims Auto Specialist, Clark Ashton Smith (American author), Classic Arts Showcase, Clean Access Server, Clean Air Solvent, Clean Air Source, Client Access Service (Microsoft), Clinical Ayurvedic Specialist, Cockpit Avionics System, Coconino Astronomical Society (Flagstaff, AZ), Code Access Security (Microsoft. NET Framework), Cold Air Standard, Collaboration At Sea (US Navy SPAWAR), College Alcohol Study, College of Analytical Studies (US Federal Bureau of Investigation), College of Applied Sciences, College of Arts and Sciences (various colleges and universities), Columbia Audubon Society (South Carolina), Column Access Strobe, Column Address Select, Column Address Signal (computer memory), Combat Air Support, Combat Applications Squadron, Combat Arms School (Canadian Forces; now defunct), Combined Anode Stirrer, Comma Delimited Ascii, Command Augmentation System (NASA), Command Automation System, Commercial Activities System, Commercially Available Software, Commission Accounting System, Commission for Atmospheric Sciences (WMO), Common Aircraft Servicing, Communications Accounting System (Highland Lakes), Community Action Service (International Baccalaureate high school program requirement), Complete Active Space (quantum chemistry), Complex Adaptive System, Complex Adaptive Systems, Component Administration System, Component Anesthesia Systems, Computational AeroSciences (NASA project), Computed Air Speed, Computer Aided Systems, Computer Algebra System (mathematical computation software), Computer Anwendungs- und Systemberatung GmbH, Computer As Source, Computer Assisted Surgery, Computer Assurance Services, Computer and Systems Engineering (Sprint), Computer-Aided Selling, Computer-Aided Service, Inc., Computer-Aided Software, Computer-Aided Styling, Computer-Aided Support, Computer-Aided Training, Computer-Assisted System, Computerized Autodial System, Computing in Atmospheric Sciences Workshop, Condition Assessment Scheme (ships), Condition Assessment Survey, Conditional Access System, Configuration Assurance Solution (Cisco), Conflict Alert System, Conformal Antenna System, Conformal-Array Seeker, Connecticut Association of Schools, Consejo Asesor de Seguridad (Guatemala), Consenting Adults, Consolidated Administration System, Consolidated Application System, Construction Area Sign, Consultant Accreditation Service, Consultant and Affiliate Services, Containment Assessment Plan, Contemporary Arts Society, Content Adaptation Service, Content Adaptors, Content Addressable Storage, Content Addressed Storage, Continental Automotive Systems, Contingency Alerting System, Contract Administration Services, Contract Administration Standards, Contract Administrative Services, Contract Air Services, Contract Analysis System, Control Actuation System, Control Alarm Station, Control Augmentation System, Controlled ATM Switch (Cisco), Controlled American Source, Coordinated Air Strike, Coordinating Address Space, Corporate Account Space, Corporate Administrative System (Canada), Cost Accounting Standard, Cost Accounting System, Country Assistance Strategy, Court of Arbitration for Sport, Cowboy Action Shooting, Craft Access System, Cranial Abscessation Syndrome (deer disease), Crash Analysis System (Land Transport New Zealand), Create-A-Sim (EA Games; The Sims), Creatively Agonizing Students, Creativity, Action and Service (International Baccalaureate Diploma), Credit Approval Sheet (banking), Crew Alerting System, Crisis Action System, Criticality Alarm System, Current Account Surplus, Current Assessment Summary, Customer Acceptance Specification, Customer Access Server, Customer Access Services, Customer Account Services, Customer Administrative Services, Customer Alert Signal, Customer Analysis and Solutions (Sterling Wentworth), Customer Ancillary Service, Cycad Aulacaspis Scale, Czech Academy of Sciences, Czech Athletic Association, IEEE Circuits and Systems Society, Spotted Wolffish (FAO fish species code), civil aviation security (US DoD)20) Университет: Campus Automation System, Centre For Applied Statistics, Centre Of African Studies, Certificate Of Advanced Study, Course Applicability System, Curriculum Administration System21) Школьное выражение: College of Arts and Science22) Электроника: Central Amplifier Stations23) Вычислительная техника: Column Address Strobe, Computer Aided Styling, computer-aided system, автоматизированная система, Communicating Applications Specification (FAX, Intel, DCA), Column Address Strobe (IC, DRAM), Чистый сервер доступа24) Нефть: Circumferential Acoustic Scanning25) Связь: Channel Associated Signalling26) Космонавтика: Commission for Atmospheric Sciences (WMO)27) Банковское дело: надбавка за счёт пересмотра валютных паритетов (currency adjustment surcharge)28) Транспорт: Commence Average Speed29) Деловая лексика: Computer Aided Service30) Образование: Confirmation of Acceptance for Studies (в Великобритании)31) Валютные операции: дополнительный сбор за корректировку валютного курса (currency adjustment surcharge)32) Инвестиции: currency adjustment surcharge33) Сетевые технологии: Communication Application Software, Communication Application Specification, Conference Application Server, Controlled Access Signaling, спецификация приложений связи34) Программирование: Column Access Select35) Автоматика: computer-aided service planning, continuous analog scanning36) Океанография: Commission for Atmospheric Sciences37) Химическое оружие: Chemical Abstracts Service, corrective action study38) Авиационная медицина: Coriolis acceleration susceptibility40) Безопасность: Cpe Alert Signal, центральный пункт сигнализации (Central Alarm Station)41) Расширение файла: Column Address Select/Strobe, Communications Application Specification, C + ASM language source (Turbo C)42) Нефть и газ: Chemical Abstracts System, cascade mode, Chemical Abstract Services43) Аварийное восстановление: continuous availability services44) Общественная организация: Crossroads Adoption Services45) Аэропорты: Casablanca, Morocco46) AMEX. A. M. Castle & Company47) Международные перевозки: сurrеnсу adjustment surcharge -
103 CAs
1) Общая лексика: Академия наук Китая (China Academy of Sciences), Chemical Abstract Services (Международный CAS-номер присваивается химическим веществам американской организацией Chemical Abstract Services. Этот уникальный номер не несет информации ни о чистоте вещества, ни о произ2) Компьютерная техника: Common Authorization System, Computed Answer Substitution, centralized attendant service, хранение данных с адресацией по содержимому (content-addressable storage), content-addressable storage (хранение данных с адресацией по содержимому)3) Авиация: (см.) Crew Alerting System4) Морской термин: схема оценки состояния (Condition Assessment Scheme)5) Медицина: clinical application specialist6) Спорт: Court Of Arbitration For Sports7) Военный термин: Cadet Accountability System, Central Authentication Service, Chief of the Air Staff, Chinese Air To Surface, Church Army Society, Combined Arms and Services Staff, Contract Administration Service, Conversion Armor System, Coordinator of Army Studies, Crises Action System, Crisis Action Staff, calculated air speed, children's Army school, citizens alarm system, civil affairs section, close air support, coast artillery school, coded armaments system, combat alert status, command aviation section, communications analysis section, compensating air supply, complete assembly for strike, controlled airspace, courier air service, непосредственная авиационная поддержка ( НАП) (Close Air Support)8) Техника: Central Amplifier Station, Committee for Assurance for Supply, aircraft collision avoidance system, chemical addition system, circuits and systems, command active sonobuoy, command augmentation system, common access space, communicat-ing applications specification, communications antenna sleeve, compressed air system, containment annunciator subpanel9) Шутливое выражение: Computers Are Swine10) Математика: Computer Algebra System, СКА, система компьютерной алгебры (Система компьютерной алгебры (СКА,)— это приложение, помогающее выполнять символьные вычисления.СКА — это работа с математическими выражениями в аналитической (символьной) форме.)11) Юридический термин: Corporal Alternative Sentencing, Creativity Action And Service12) Бухгалтерия: Comprehensive Annual Statement13) Страхование: Casualty Actuarial Society14) Автомобильный термин: clean air system, crank angle sensor, creep aid system (automatic transmissions)15) Ветеринария: Companion Animal Society (New Zealand)16) Грубое выражение: Confusion Anarchy Stupidity17) Металлургия: Американское Химическое Общество18) Телекоммуникации: Carrier Activity Sensor, Channel Associated Signaling19) Сокращение: Calibrated Airspeed, Case Analysis System, Casualty Assessment System, Civil Air Service, Collision Avoidance System, Combat Advice System, Combat Ammunition System, Combined Antenna System, Committee on Atmospheric Sciences, Computer-Aided Supportability, Contemporary Art Society, Cost Accounting Standards, Crisis Action System (USA), Cast Alloy Steel, Channel Address Strobe, Communicating Applications Specification, Current Awareness Service, COSTAR Alignment System, CPE Alerting Signal (caller ID with call waiting), Calibrated Ancillary System, California Academy of Sciences (Golden Gate Park, San Francisco, California), California Avocado Society, Call Accounting Subsystem, Call Accounting System, Call-waiting Alerting Signal, Calorimetric Absorption Spectroscopy, Cam Actuated Switch, Canadian AIDS Society, Canadian Aerophilatelic Society, Canadian Anesthesiologists' Society, Canards Actuator System (Army, artillery), Capable, Available and Suitable, Cardinal Air Services Inc (Fullerton Airport, Orange County California), Career Advancement Scheme (Indian universities), Carrier Accounting System (Sprint), Casablanca, Anfa Morocco (airport code), Casablanca, Morocco ANFA Airport (city/airport code), Case Assignment, Casine (cell plating), Catalog Address Space, Catch Assessment System (fisheries), Center for Advanced Studies in Telecommunications (Ohio State University), Center for Atmospheric Sciences, Center for Automotive Safety, Center on an Aging Society, Central Accounting System, Central Administration Support, Central Alarm Station, Central Alarm System, Central Asian States, Central Attendant Service, Central Authentication Service (Yale University and JA-SIG), Centrale Archief Selectiedienst, Centralized Administrative System, Centre for Adaptive Systems, Centre for Animal Sciences, Centre for Atmospheric Science, Centre of Excellence for Autonomous Systems (Australia), Certificate of Advanced Studies, Certificate of Applied Science (degree), Certification Authorities, Certified Advertising Specialist, Certified Annuity Specialist, Channel Access Sublayer, Channel Assigned Signaling (Hekimian), Chemical Abstract Service, Chemical Abstracts Registry Service, Chemical Abstracts Service (division of the American Chemical Society), Chemical Association Service, Chief of Air Staff, Children's Aid Society, Chinese Academy of Sciences, Chromosome Aberration Simulator, Circuit Associated Signaling, Circuits and Systems Society (IEEE), Citizen Auto Stage Company (Nogales, AZ), Citrix Access Suite, Citrix Activation System, Civil Agencies Sector, Claims Auto Specialist, Clark Ashton Smith (American author), Classic Arts Showcase, Clean Access Server, Clean Air Solvent, Clean Air Source, Client Access Service (Microsoft), Clinical Ayurvedic Specialist, Cockpit Avionics System, Coconino Astronomical Society (Flagstaff, AZ), Code Access Security (Microsoft. NET Framework), Cold Air Standard, Collaboration At Sea (US Navy SPAWAR), College Alcohol Study, College of Analytical Studies (US Federal Bureau of Investigation), College of Applied Sciences, College of Arts and Sciences (various colleges and universities), Columbia Audubon Society (South Carolina), Column Access Strobe, Column Address Select, Column Address Signal (computer memory), Combat Air Support, Combat Applications Squadron, Combat Arms School (Canadian Forces; now defunct), Combined Anode Stirrer, Comma Delimited Ascii, Command Augmentation System (NASA), Command Automation System, Commercial Activities System, Commercially Available Software, Commission Accounting System, Commission for Atmospheric Sciences (WMO), Common Aircraft Servicing, Communications Accounting System (Highland Lakes), Community Action Service (International Baccalaureate high school program requirement), Complete Active Space (quantum chemistry), Complex Adaptive System, Complex Adaptive Systems, Component Administration System, Component Anesthesia Systems, Computational AeroSciences (NASA project), Computed Air Speed, Computer Aided Systems, Computer Algebra System (mathematical computation software), Computer Anwendungs- und Systemberatung GmbH, Computer As Source, Computer Assisted Surgery, Computer Assurance Services, Computer and Systems Engineering (Sprint), Computer-Aided Selling, Computer-Aided Service, Inc., Computer-Aided Software, Computer-Aided Styling, Computer-Aided Support, Computer-Aided Training, Computer-Assisted System, Computerized Autodial System, Computing in Atmospheric Sciences Workshop, Condition Assessment Scheme (ships), Condition Assessment Survey, Conditional Access System, Configuration Assurance Solution (Cisco), Conflict Alert System, Conformal Antenna System, Conformal-Array Seeker, Connecticut Association of Schools, Consejo Asesor de Seguridad (Guatemala), Consenting Adults, Consolidated Administration System, Consolidated Application System, Construction Area Sign, Consultant Accreditation Service, Consultant and Affiliate Services, Containment Assessment Plan, Contemporary Arts Society, Content Adaptation Service, Content Adaptors, Content Addressable Storage, Content Addressed Storage, Continental Automotive Systems, Contingency Alerting System, Contract Administration Services, Contract Administration Standards, Contract Administrative Services, Contract Air Services, Contract Analysis System, Control Actuation System, Control Alarm Station, Control Augmentation System, Controlled ATM Switch (Cisco), Controlled American Source, Coordinated Air Strike, Coordinating Address Space, Corporate Account Space, Corporate Administrative System (Canada), Cost Accounting Standard, Cost Accounting System, Country Assistance Strategy, Court of Arbitration for Sport, Cowboy Action Shooting, Craft Access System, Cranial Abscessation Syndrome (deer disease), Crash Analysis System (Land Transport New Zealand), Create-A-Sim (EA Games; The Sims), Creatively Agonizing Students, Creativity, Action and Service (International Baccalaureate Diploma), Credit Approval Sheet (banking), Crew Alerting System, Crisis Action System, Criticality Alarm System, Current Account Surplus, Current Assessment Summary, Customer Acceptance Specification, Customer Access Server, Customer Access Services, Customer Account Services, Customer Administrative Services, Customer Alert Signal, Customer Analysis and Solutions (Sterling Wentworth), Customer Ancillary Service, Cycad Aulacaspis Scale, Czech Academy of Sciences, Czech Athletic Association, IEEE Circuits and Systems Society, Spotted Wolffish (FAO fish species code), civil aviation security (US DoD)20) Университет: Campus Automation System, Centre For Applied Statistics, Centre Of African Studies, Certificate Of Advanced Study, Course Applicability System, Curriculum Administration System21) Школьное выражение: College of Arts and Science22) Электроника: Central Amplifier Stations23) Вычислительная техника: Column Address Strobe, Computer Aided Styling, computer-aided system, автоматизированная система, Communicating Applications Specification (FAX, Intel, DCA), Column Address Strobe (IC, DRAM), Чистый сервер доступа24) Нефть: Circumferential Acoustic Scanning25) Связь: Channel Associated Signalling26) Космонавтика: Commission for Atmospheric Sciences (WMO)27) Банковское дело: надбавка за счёт пересмотра валютных паритетов (currency adjustment surcharge)28) Транспорт: Commence Average Speed29) Деловая лексика: Computer Aided Service30) Образование: Confirmation of Acceptance for Studies (в Великобритании)31) Валютные операции: дополнительный сбор за корректировку валютного курса (currency adjustment surcharge)32) Инвестиции: currency adjustment surcharge33) Сетевые технологии: Communication Application Software, Communication Application Specification, Conference Application Server, Controlled Access Signaling, спецификация приложений связи34) Программирование: Column Access Select35) Автоматика: computer-aided service planning, continuous analog scanning36) Океанография: Commission for Atmospheric Sciences37) Химическое оружие: Chemical Abstracts Service, corrective action study38) Авиационная медицина: Coriolis acceleration susceptibility40) Безопасность: Cpe Alert Signal, центральный пункт сигнализации (Central Alarm Station)41) Расширение файла: Column Address Select/Strobe, Communications Application Specification, C + ASM language source (Turbo C)42) Нефть и газ: Chemical Abstracts System, cascade mode, Chemical Abstract Services43) Аварийное восстановление: continuous availability services44) Общественная организация: Crossroads Adoption Services45) Аэропорты: Casablanca, Morocco46) AMEX. A. M. Castle & Company47) Международные перевозки: сurrеnсу adjustment surcharge -
104 Cas
1) Общая лексика: Академия наук Китая (China Academy of Sciences), Chemical Abstract Services (Международный CAS-номер присваивается химическим веществам американской организацией Chemical Abstract Services. Этот уникальный номер не несет информации ни о чистоте вещества, ни о произ2) Компьютерная техника: Common Authorization System, Computed Answer Substitution, centralized attendant service, хранение данных с адресацией по содержимому (content-addressable storage), content-addressable storage (хранение данных с адресацией по содержимому)3) Авиация: (см.) Crew Alerting System4) Морской термин: схема оценки состояния (Condition Assessment Scheme)5) Медицина: clinical application specialist6) Спорт: Court Of Arbitration For Sports7) Военный термин: Cadet Accountability System, Central Authentication Service, Chief of the Air Staff, Chinese Air To Surface, Church Army Society, Combined Arms and Services Staff, Contract Administration Service, Conversion Armor System, Coordinator of Army Studies, Crises Action System, Crisis Action Staff, calculated air speed, children's Army school, citizens alarm system, civil affairs section, close air support, coast artillery school, coded armaments system, combat alert status, command aviation section, communications analysis section, compensating air supply, complete assembly for strike, controlled airspace, courier air service, непосредственная авиационная поддержка ( НАП) (Close Air Support)8) Техника: Central Amplifier Station, Committee for Assurance for Supply, aircraft collision avoidance system, chemical addition system, circuits and systems, command active sonobuoy, command augmentation system, common access space, communicat-ing applications specification, communications antenna sleeve, compressed air system, containment annunciator subpanel9) Шутливое выражение: Computers Are Swine10) Математика: Computer Algebra System, СКА, система компьютерной алгебры (Система компьютерной алгебры (СКА,)— это приложение, помогающее выполнять символьные вычисления.СКА — это работа с математическими выражениями в аналитической (символьной) форме.)11) Юридический термин: Corporal Alternative Sentencing, Creativity Action And Service12) Бухгалтерия: Comprehensive Annual Statement13) Страхование: Casualty Actuarial Society14) Автомобильный термин: clean air system, crank angle sensor, creep aid system (automatic transmissions)15) Ветеринария: Companion Animal Society (New Zealand)16) Грубое выражение: Confusion Anarchy Stupidity17) Металлургия: Американское Химическое Общество18) Телекоммуникации: Carrier Activity Sensor, Channel Associated Signaling19) Сокращение: Calibrated Airspeed, Case Analysis System, Casualty Assessment System, Civil Air Service, Collision Avoidance System, Combat Advice System, Combat Ammunition System, Combined Antenna System, Committee on Atmospheric Sciences, Computer-Aided Supportability, Contemporary Art Society, Cost Accounting Standards, Crisis Action System (USA), Cast Alloy Steel, Channel Address Strobe, Communicating Applications Specification, Current Awareness Service, COSTAR Alignment System, CPE Alerting Signal (caller ID with call waiting), Calibrated Ancillary System, California Academy of Sciences (Golden Gate Park, San Francisco, California), California Avocado Society, Call Accounting Subsystem, Call Accounting System, Call-waiting Alerting Signal, Calorimetric Absorption Spectroscopy, Cam Actuated Switch, Canadian AIDS Society, Canadian Aerophilatelic Society, Canadian Anesthesiologists' Society, Canards Actuator System (Army, artillery), Capable, Available and Suitable, Cardinal Air Services Inc (Fullerton Airport, Orange County California), Career Advancement Scheme (Indian universities), Carrier Accounting System (Sprint), Casablanca, Anfa Morocco (airport code), Casablanca, Morocco ANFA Airport (city/airport code), Case Assignment, Casine (cell plating), Catalog Address Space, Catch Assessment System (fisheries), Center for Advanced Studies in Telecommunications (Ohio State University), Center for Atmospheric Sciences, Center for Automotive Safety, Center on an Aging Society, Central Accounting System, Central Administration Support, Central Alarm Station, Central Alarm System, Central Asian States, Central Attendant Service, Central Authentication Service (Yale University and JA-SIG), Centrale Archief Selectiedienst, Centralized Administrative System, Centre for Adaptive Systems, Centre for Animal Sciences, Centre for Atmospheric Science, Centre of Excellence for Autonomous Systems (Australia), Certificate of Advanced Studies, Certificate of Applied Science (degree), Certification Authorities, Certified Advertising Specialist, Certified Annuity Specialist, Channel Access Sublayer, Channel Assigned Signaling (Hekimian), Chemical Abstract Service, Chemical Abstracts Registry Service, Chemical Abstracts Service (division of the American Chemical Society), Chemical Association Service, Chief of Air Staff, Children's Aid Society, Chinese Academy of Sciences, Chromosome Aberration Simulator, Circuit Associated Signaling, Circuits and Systems Society (IEEE), Citizen Auto Stage Company (Nogales, AZ), Citrix Access Suite, Citrix Activation System, Civil Agencies Sector, Claims Auto Specialist, Clark Ashton Smith (American author), Classic Arts Showcase, Clean Access Server, Clean Air Solvent, Clean Air Source, Client Access Service (Microsoft), Clinical Ayurvedic Specialist, Cockpit Avionics System, Coconino Astronomical Society (Flagstaff, AZ), Code Access Security (Microsoft. NET Framework), Cold Air Standard, Collaboration At Sea (US Navy SPAWAR), College Alcohol Study, College of Analytical Studies (US Federal Bureau of Investigation), College of Applied Sciences, College of Arts and Sciences (various colleges and universities), Columbia Audubon Society (South Carolina), Column Access Strobe, Column Address Select, Column Address Signal (computer memory), Combat Air Support, Combat Applications Squadron, Combat Arms School (Canadian Forces; now defunct), Combined Anode Stirrer, Comma Delimited Ascii, Command Augmentation System (NASA), Command Automation System, Commercial Activities System, Commercially Available Software, Commission Accounting System, Commission for Atmospheric Sciences (WMO), Common Aircraft Servicing, Communications Accounting System (Highland Lakes), Community Action Service (International Baccalaureate high school program requirement), Complete Active Space (quantum chemistry), Complex Adaptive System, Complex Adaptive Systems, Component Administration System, Component Anesthesia Systems, Computational AeroSciences (NASA project), Computed Air Speed, Computer Aided Systems, Computer Algebra System (mathematical computation software), Computer Anwendungs- und Systemberatung GmbH, Computer As Source, Computer Assisted Surgery, Computer Assurance Services, Computer and Systems Engineering (Sprint), Computer-Aided Selling, Computer-Aided Service, Inc., Computer-Aided Software, Computer-Aided Styling, Computer-Aided Support, Computer-Aided Training, Computer-Assisted System, Computerized Autodial System, Computing in Atmospheric Sciences Workshop, Condition Assessment Scheme (ships), Condition Assessment Survey, Conditional Access System, Configuration Assurance Solution (Cisco), Conflict Alert System, Conformal Antenna System, Conformal-Array Seeker, Connecticut Association of Schools, Consejo Asesor de Seguridad (Guatemala), Consenting Adults, Consolidated Administration System, Consolidated Application System, Construction Area Sign, Consultant Accreditation Service, Consultant and Affiliate Services, Containment Assessment Plan, Contemporary Arts Society, Content Adaptation Service, Content Adaptors, Content Addressable Storage, Content Addressed Storage, Continental Automotive Systems, Contingency Alerting System, Contract Administration Services, Contract Administration Standards, Contract Administrative Services, Contract Air Services, Contract Analysis System, Control Actuation System, Control Alarm Station, Control Augmentation System, Controlled ATM Switch (Cisco), Controlled American Source, Coordinated Air Strike, Coordinating Address Space, Corporate Account Space, Corporate Administrative System (Canada), Cost Accounting Standard, Cost Accounting System, Country Assistance Strategy, Court of Arbitration for Sport, Cowboy Action Shooting, Craft Access System, Cranial Abscessation Syndrome (deer disease), Crash Analysis System (Land Transport New Zealand), Create-A-Sim (EA Games; The Sims), Creatively Agonizing Students, Creativity, Action and Service (International Baccalaureate Diploma), Credit Approval Sheet (banking), Crew Alerting System, Crisis Action System, Criticality Alarm System, Current Account Surplus, Current Assessment Summary, Customer Acceptance Specification, Customer Access Server, Customer Access Services, Customer Account Services, Customer Administrative Services, Customer Alert Signal, Customer Analysis and Solutions (Sterling Wentworth), Customer Ancillary Service, Cycad Aulacaspis Scale, Czech Academy of Sciences, Czech Athletic Association, IEEE Circuits and Systems Society, Spotted Wolffish (FAO fish species code), civil aviation security (US DoD)20) Университет: Campus Automation System, Centre For Applied Statistics, Centre Of African Studies, Certificate Of Advanced Study, Course Applicability System, Curriculum Administration System21) Школьное выражение: College of Arts and Science22) Электроника: Central Amplifier Stations23) Вычислительная техника: Column Address Strobe, Computer Aided Styling, computer-aided system, автоматизированная система, Communicating Applications Specification (FAX, Intel, DCA), Column Address Strobe (IC, DRAM), Чистый сервер доступа24) Нефть: Circumferential Acoustic Scanning25) Связь: Channel Associated Signalling26) Космонавтика: Commission for Atmospheric Sciences (WMO)27) Банковское дело: надбавка за счёт пересмотра валютных паритетов (currency adjustment surcharge)28) Транспорт: Commence Average Speed29) Деловая лексика: Computer Aided Service30) Образование: Confirmation of Acceptance for Studies (в Великобритании)31) Валютные операции: дополнительный сбор за корректировку валютного курса (currency adjustment surcharge)32) Инвестиции: currency adjustment surcharge33) Сетевые технологии: Communication Application Software, Communication Application Specification, Conference Application Server, Controlled Access Signaling, спецификация приложений связи34) Программирование: Column Access Select35) Автоматика: computer-aided service planning, continuous analog scanning36) Океанография: Commission for Atmospheric Sciences37) Химическое оружие: Chemical Abstracts Service, corrective action study38) Авиационная медицина: Coriolis acceleration susceptibility40) Безопасность: Cpe Alert Signal, центральный пункт сигнализации (Central Alarm Station)41) Расширение файла: Column Address Select/Strobe, Communications Application Specification, C + ASM language source (Turbo C)42) Нефть и газ: Chemical Abstracts System, cascade mode, Chemical Abstract Services43) Аварийное восстановление: continuous availability services44) Общественная организация: Crossroads Adoption Services45) Аэропорты: Casablanca, Morocco46) AMEX. A. M. Castle & Company47) Международные перевозки: сurrеnсу adjustment surcharge -
105 cas
1) Общая лексика: Академия наук Китая (China Academy of Sciences), Chemical Abstract Services (Международный CAS-номер присваивается химическим веществам американской организацией Chemical Abstract Services. Этот уникальный номер не несет информации ни о чистоте вещества, ни о произ2) Компьютерная техника: Common Authorization System, Computed Answer Substitution, centralized attendant service, хранение данных с адресацией по содержимому (content-addressable storage), content-addressable storage (хранение данных с адресацией по содержимому)3) Авиация: (см.) Crew Alerting System4) Морской термин: схема оценки состояния (Condition Assessment Scheme)5) Медицина: clinical application specialist6) Спорт: Court Of Arbitration For Sports7) Военный термин: Cadet Accountability System, Central Authentication Service, Chief of the Air Staff, Chinese Air To Surface, Church Army Society, Combined Arms and Services Staff, Contract Administration Service, Conversion Armor System, Coordinator of Army Studies, Crises Action System, Crisis Action Staff, calculated air speed, children's Army school, citizens alarm system, civil affairs section, close air support, coast artillery school, coded armaments system, combat alert status, command aviation section, communications analysis section, compensating air supply, complete assembly for strike, controlled airspace, courier air service, непосредственная авиационная поддержка ( НАП) (Close Air Support)8) Техника: Central Amplifier Station, Committee for Assurance for Supply, aircraft collision avoidance system, chemical addition system, circuits and systems, command active sonobuoy, command augmentation system, common access space, communicat-ing applications specification, communications antenna sleeve, compressed air system, containment annunciator subpanel9) Шутливое выражение: Computers Are Swine10) Математика: Computer Algebra System, СКА, система компьютерной алгебры (Система компьютерной алгебры (СКА,)— это приложение, помогающее выполнять символьные вычисления.СКА — это работа с математическими выражениями в аналитической (символьной) форме.)11) Юридический термин: Corporal Alternative Sentencing, Creativity Action And Service12) Бухгалтерия: Comprehensive Annual Statement13) Страхование: Casualty Actuarial Society14) Автомобильный термин: clean air system, crank angle sensor, creep aid system (automatic transmissions)15) Ветеринария: Companion Animal Society (New Zealand)16) Грубое выражение: Confusion Anarchy Stupidity17) Металлургия: Американское Химическое Общество18) Телекоммуникации: Carrier Activity Sensor, Channel Associated Signaling19) Сокращение: Calibrated Airspeed, Case Analysis System, Casualty Assessment System, Civil Air Service, Collision Avoidance System, Combat Advice System, Combat Ammunition System, Combined Antenna System, Committee on Atmospheric Sciences, Computer-Aided Supportability, Contemporary Art Society, Cost Accounting Standards, Crisis Action System (USA), Cast Alloy Steel, Channel Address Strobe, Communicating Applications Specification, Current Awareness Service, COSTAR Alignment System, CPE Alerting Signal (caller ID with call waiting), Calibrated Ancillary System, California Academy of Sciences (Golden Gate Park, San Francisco, California), California Avocado Society, Call Accounting Subsystem, Call Accounting System, Call-waiting Alerting Signal, Calorimetric Absorption Spectroscopy, Cam Actuated Switch, Canadian AIDS Society, Canadian Aerophilatelic Society, Canadian Anesthesiologists' Society, Canards Actuator System (Army, artillery), Capable, Available and Suitable, Cardinal Air Services Inc (Fullerton Airport, Orange County California), Career Advancement Scheme (Indian universities), Carrier Accounting System (Sprint), Casablanca, Anfa Morocco (airport code), Casablanca, Morocco ANFA Airport (city/airport code), Case Assignment, Casine (cell plating), Catalog Address Space, Catch Assessment System (fisheries), Center for Advanced Studies in Telecommunications (Ohio State University), Center for Atmospheric Sciences, Center for Automotive Safety, Center on an Aging Society, Central Accounting System, Central Administration Support, Central Alarm Station, Central Alarm System, Central Asian States, Central Attendant Service, Central Authentication Service (Yale University and JA-SIG), Centrale Archief Selectiedienst, Centralized Administrative System, Centre for Adaptive Systems, Centre for Animal Sciences, Centre for Atmospheric Science, Centre of Excellence for Autonomous Systems (Australia), Certificate of Advanced Studies, Certificate of Applied Science (degree), Certification Authorities, Certified Advertising Specialist, Certified Annuity Specialist, Channel Access Sublayer, Channel Assigned Signaling (Hekimian), Chemical Abstract Service, Chemical Abstracts Registry Service, Chemical Abstracts Service (division of the American Chemical Society), Chemical Association Service, Chief of Air Staff, Children's Aid Society, Chinese Academy of Sciences, Chromosome Aberration Simulator, Circuit Associated Signaling, Circuits and Systems Society (IEEE), Citizen Auto Stage Company (Nogales, AZ), Citrix Access Suite, Citrix Activation System, Civil Agencies Sector, Claims Auto Specialist, Clark Ashton Smith (American author), Classic Arts Showcase, Clean Access Server, Clean Air Solvent, Clean Air Source, Client Access Service (Microsoft), Clinical Ayurvedic Specialist, Cockpit Avionics System, Coconino Astronomical Society (Flagstaff, AZ), Code Access Security (Microsoft. NET Framework), Cold Air Standard, Collaboration At Sea (US Navy SPAWAR), College Alcohol Study, College of Analytical Studies (US Federal Bureau of Investigation), College of Applied Sciences, College of Arts and Sciences (various colleges and universities), Columbia Audubon Society (South Carolina), Column Access Strobe, Column Address Select, Column Address Signal (computer memory), Combat Air Support, Combat Applications Squadron, Combat Arms School (Canadian Forces; now defunct), Combined Anode Stirrer, Comma Delimited Ascii, Command Augmentation System (NASA), Command Automation System, Commercial Activities System, Commercially Available Software, Commission Accounting System, Commission for Atmospheric Sciences (WMO), Common Aircraft Servicing, Communications Accounting System (Highland Lakes), Community Action Service (International Baccalaureate high school program requirement), Complete Active Space (quantum chemistry), Complex Adaptive System, Complex Adaptive Systems, Component Administration System, Component Anesthesia Systems, Computational AeroSciences (NASA project), Computed Air Speed, Computer Aided Systems, Computer Algebra System (mathematical computation software), Computer Anwendungs- und Systemberatung GmbH, Computer As Source, Computer Assisted Surgery, Computer Assurance Services, Computer and Systems Engineering (Sprint), Computer-Aided Selling, Computer-Aided Service, Inc., Computer-Aided Software, Computer-Aided Styling, Computer-Aided Support, Computer-Aided Training, Computer-Assisted System, Computerized Autodial System, Computing in Atmospheric Sciences Workshop, Condition Assessment Scheme (ships), Condition Assessment Survey, Conditional Access System, Configuration Assurance Solution (Cisco), Conflict Alert System, Conformal Antenna System, Conformal-Array Seeker, Connecticut Association of Schools, Consejo Asesor de Seguridad (Guatemala), Consenting Adults, Consolidated Administration System, Consolidated Application System, Construction Area Sign, Consultant Accreditation Service, Consultant and Affiliate Services, Containment Assessment Plan, Contemporary Arts Society, Content Adaptation Service, Content Adaptors, Content Addressable Storage, Content Addressed Storage, Continental Automotive Systems, Contingency Alerting System, Contract Administration Services, Contract Administration Standards, Contract Administrative Services, Contract Air Services, Contract Analysis System, Control Actuation System, Control Alarm Station, Control Augmentation System, Controlled ATM Switch (Cisco), Controlled American Source, Coordinated Air Strike, Coordinating Address Space, Corporate Account Space, Corporate Administrative System (Canada), Cost Accounting Standard, Cost Accounting System, Country Assistance Strategy, Court of Arbitration for Sport, Cowboy Action Shooting, Craft Access System, Cranial Abscessation Syndrome (deer disease), Crash Analysis System (Land Transport New Zealand), Create-A-Sim (EA Games; The Sims), Creatively Agonizing Students, Creativity, Action and Service (International Baccalaureate Diploma), Credit Approval Sheet (banking), Crew Alerting System, Crisis Action System, Criticality Alarm System, Current Account Surplus, Current Assessment Summary, Customer Acceptance Specification, Customer Access Server, Customer Access Services, Customer Account Services, Customer Administrative Services, Customer Alert Signal, Customer Analysis and Solutions (Sterling Wentworth), Customer Ancillary Service, Cycad Aulacaspis Scale, Czech Academy of Sciences, Czech Athletic Association, IEEE Circuits and Systems Society, Spotted Wolffish (FAO fish species code), civil aviation security (US DoD)20) Университет: Campus Automation System, Centre For Applied Statistics, Centre Of African Studies, Certificate Of Advanced Study, Course Applicability System, Curriculum Administration System21) Школьное выражение: College of Arts and Science22) Электроника: Central Amplifier Stations23) Вычислительная техника: Column Address Strobe, Computer Aided Styling, computer-aided system, автоматизированная система, Communicating Applications Specification (FAX, Intel, DCA), Column Address Strobe (IC, DRAM), Чистый сервер доступа24) Нефть: Circumferential Acoustic Scanning25) Связь: Channel Associated Signalling26) Космонавтика: Commission for Atmospheric Sciences (WMO)27) Банковское дело: надбавка за счёт пересмотра валютных паритетов (currency adjustment surcharge)28) Транспорт: Commence Average Speed29) Деловая лексика: Computer Aided Service30) Образование: Confirmation of Acceptance for Studies (в Великобритании)31) Валютные операции: дополнительный сбор за корректировку валютного курса (currency adjustment surcharge)32) Инвестиции: currency adjustment surcharge33) Сетевые технологии: Communication Application Software, Communication Application Specification, Conference Application Server, Controlled Access Signaling, спецификация приложений связи34) Программирование: Column Access Select35) Автоматика: computer-aided service planning, continuous analog scanning36) Океанография: Commission for Atmospheric Sciences37) Химическое оружие: Chemical Abstracts Service, corrective action study38) Авиационная медицина: Coriolis acceleration susceptibility40) Безопасность: Cpe Alert Signal, центральный пункт сигнализации (Central Alarm Station)41) Расширение файла: Column Address Select/Strobe, Communications Application Specification, C + ASM language source (Turbo C)42) Нефть и газ: Chemical Abstracts System, cascade mode, Chemical Abstract Services43) Аварийное восстановление: continuous availability services44) Общественная организация: Crossroads Adoption Services45) Аэропорты: Casablanca, Morocco46) AMEX. A. M. Castle & Company47) Международные перевозки: сurrеnсу adjustment surcharge -
106 Financial Reporting Standards
сокр. FRS учет, брит. стандарты финансовой отчетности (вид документов, разрабатываемых Советом по учетным стандартам; является источником общепринятых стандартов)See:Accounting Standards Board, Statement of Standard Accounting Practice, Statement of Recommended Practice, Generally Accepted Accounting Principles, Financial Reporting Exposure Draft* * *Англо-русский экономический словарь > Financial Reporting Standards
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107 restatement
сущ.1) общ. повторное заявление [подтверждение\]; новая формулировка2) учет повторное представление, повторная публикация (финансовой отчетности, баланса, отчета о прибылях и убытках или иных подобных документов с учетом пересмотра и изменений учетных принципов и политики)See:financial statement, balance sheet, profit and loss statement, accounting principles, accounting policy, accounting change, retroactive adjustment* * *. . Словарь экономических терминов . -
108 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. -
109 American Institute of Certified Public Accountants
орг.сокр. AICPA учет, амер. Американский институт дипломированных общественных бухгалтеров (национальное профессиональное объединение дипломированных общественных бухгалтеров; разрабатывает стандарты учета и аудита, обязательные для общественных бухгалтеров; дает технические рекомендации и консультации правительственным организациям, выпускает публикации по вопросам бухучета, аудита, налогообложения и управленческих услуг; основана в 1887 г., с 1957 г. носит нынешнее название)See:certified public accountant, Generally Accepted Accounting Principles, American Association of Public Accountants, Institute of Public Accountants, American Institute of Accountants, Committee on Accounting Procedure, Accounting Principles Board, Financial Accounting Foundation, Statement of Position, Practice Bulletin, Industry Audit and Accounting Guide, Issue Paper
* * *
abbrev.: AICPA American Institute of Certified Public Accountants Американский институт дипломированных (сертифицированных) бухгалтеров (США): профессиональная организация бухгалтеров, которая занимается образовательными программами, установлением стандартов бухгалтерской практики, надзором за экзаменами на получение диплома (сертификата) практикующего бухгалтера, а также публикует "Journal of Accountancy"; штаб-квартира расположена в Нью-Йорке; см. Generally Accepted Accounting Principles;* * *Англо-русский экономический словарь > American Institute of Certified Public Accountants
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110 accountant
сущ.1) эк. тр., учет бухгалтер (специалист, который на основании принципов бухгалтерского учета анализирует финансовую информацию и составляет финансовые отчеты)Whether an organisation calls its accountant a management accountant, a financial accountant or just an accountant doesn't matter. — Не имеет значения, как называть бухгалтера компании: бухгалтером по управленческому учету, финансовым бухгалтером или просто бухгалтером.
company’s accountant — бухгалтер компании
Syn:See:chief accountant, general accountant, junior accountant, semisenior, senior accountant а) accountant's department, accounting clerk, book-keeper, accountant-in-charge 2), in-charge accountant2) учет, ауд. специалист по учету (лицо, оказывающее бухгалтерские услуги, такие как составление финансовых отчетов и налоговых деклараций, аудиторская проверка финансовых документов и т. п.; часто специализируется на учете в определенных сферах, напр., налогообложении, производственном учете и т. п.)See:academic accountant, budget accountant, certified accountant, chartered accountant, cost accountant, costs accountant, financial accountant, independent accountant, industrial accountant, management accountant, practicing accountant, private accountant, professional accountant, property accountant, public accountant, senior accountant б), systems accountant, tax accountant, Accountants' index, accountant's liability, accountants professional liability insurance, accountant's lien, accountant's opinion, accountant privilege, accountant's report, accountant's responsibility, accountant-in-charge 1), in-charge accountant, Accountant's Magazine, Taxation for Accountants, The Accountant, The Accountant's Magazine, American Institute of Accountants, American Society of Woman Accountants, Association of Authorised Public Accountants, Association of Certified and Corporate Accountants, Association of Chartered Certified Accountants, Association of Government Accountants, Australian Society of Certified Practicing Accountants, International Congress of Accountants, International Federation of Accountants, National Association of Accountants, National Society of Accountants, accounting 1) а), audit 1) а) accounting firm, financial statement, quality review 2)
* * *
(Acct.) 1) бухгалтер; квалифицированное лицо, имеющее диплом или лицензию на право заниматься бухгалтерским учетом; см. accounting; 2) = auditor.* * *. . Словарь экономических терминов .* * *бухгалтер-ревизор; аудиторлицо, обученное ведению бухгалтерских книг, в которых регистрируются все финансовые трансакции коммерческих или иных организаций, и составлению периодической отчетности -
111 continuous audit
ауд., фин. непрерывный аудит (метод аудита, при котором проверка всей финансовой документации распределена равномерно на весь отчетный год; позволяет выявлять и исправлять ошибки до завершения отчетного года)Ant:See: -
112 external reporting
учет внешняя отчетность (финансовая отчетность предприятия перед внешними пользователями информации; напр., перед налоговыми или статистическими службами)Ant:See:
* * *
внешняя отчетность: финансовая отчетность для акционеров, общественности или любой аудитории вне компании (напр., годовой отчет, форма 8-к и др.); см. internal reporting. -
113 final accounts
учет, фин. окончательная отчетность* (финансовая отчетность, составляемая в конце отчетного периода, которым обычно является год)Ant:See:
* * *
окончательная отчетность: счет прибылей и убытков, баланс компании, подготавливаемые в конце финансового года; см. annual accounts.* * * -
114 interim accounts
учет, фин. промежуточная отчетность*Ant:See:* * *отчеты, представляемые в течение года, часто по истечении шести месяцев -
115 trial balance
учет пробный [проверочный\] баланс; сальдовая ведомостьа) (содержит данные о дебетовых и кредитовых остатках по счетам главной книги на конец отчетного периодау; при отсутствии ошибок в бухгалтерском учете, сумма дебетовых остатков должна быть равна сумме кредитовых остатков; после внесения корректирующих записей используется для составления финансовой отчетности: бухгалтерского баланса и отчета о прибылях и убытках)See:adjusted trial balance, unadjusted trial balance, extended trial balance, post-closing trial balance, preliminary trial balance, aged trial balance, classified trial balance, general ledger, accounting period, debit balance, credit balance, accounting error, balance sheet, financial statement, profit and loss statementб) (содержит данные об остатках по счетам вспомогательной книги, напр., по счетам покупателей, которые должны согласовываться с контрольными счетами главной книги, напр., со счетами дебиторов)See:
* * *
пробный баланс: проверка правильности учета путем ежемесячного балансирования активов и пассивов.* * ** * *балансовый отчет, подготовленный к утверждению; проект балансового отчета; проверочный баланс; пробный баланс. A list of all the ledger accounts with their balances at any point in time. . Словарь экономических терминов .* * *запас остатков по всем счетам организации, имеющим дебето вое сальдо, в одной колонке и имеющим кредитовое сальдо - в другой колонке -
116 balance
'bæləns
1. noun1) (a weighing instrument.) balanza2) (a state of physical steadiness: The child was walking along the wall when he lost his balance and fell.) equilibrio3) (state of mental or emotional steadiness: The balance of her mind was disturbed.) equilibrio4) (the amount by which the two sides of a financial account (money spent and money received) differ: I have a balance (= amount remaining) of $100 in my bank account; a large bank balance.) saldo
2. verb1) ((of two sides of a financial account) to make or be equal: I can't get these accounts to balance.) equilibrar, igualar2) (to make or keep steady: She balanced the jug of water on her head; The girl balanced on her toes.) mantener(se) en equilibrio•- in the balance
- off balance
- on balance
balance1 n1. equilibrio2. balanzabalance2 vb equilibrar / mantener en equilibriocan you balance a ball on your nose? ¿puedes mantener una pelota sobre la nariz sin que se caiga?
balance sustantivo masculino 1 hacer balance de algo to take stock of sth, to evaluate sth 2 (Com, Fin) (cálculo, cómputo) balance; ( documento) balance sheet; ( de cuenta) balance
balance sustantivo masculino
1 Fin balance (documento financiero) balance sheet
2 (valoración, resultado) outcome: se desconoce el balance de víctimas, the number of victims is unknown
3 fig (reflexión, valoración) tienes que hacer balance de tu matrimonio, you must take stock of your marriage ' balance' also found in these entries: Spanish: balanza - casar - cuadrar - deficitaria - deficitario - desequilibrar - desnivelar - desnivelada - desnivelado - deudor - deudora - equilibrar - equilibrio - nivelar - saldo - ajustar - balancear - contrapeso - desequilibrado - mantener - perder English: balance - balance of payments - balance of power - balance out - balance sheet - bank balance - bottom line - consolidate - debit balance - doctor - off-balance - outstanding - quarterly statement - trading results - weekly statement - bank - credit - fine - footing - over - stock - striketr['bæləns]1 equilibrio2 (scales) balanza3 (of account etc) saldo4 (remainder) resto5 (harmony) equilibrio, armonía1 poner en equilibrio3 (load) equilibrar1 mantenerse en equilibrio2 SMALLFINANCE/SMALL cuadrar\SMALLIDIOMATIC EXPRESSION/SMALLon balance todo consideradoto balance the books hacer el balanceto balance one thing with another comparar una cosa con otrato balance something on one's head mantener algo en equilibrio sobre la cabezato be off balance estar desequilibrado,-ato lose one's balance perder el equilibrioto hang in the balance estar en juego, estar pendiente de un hiloto restore the balance restablecer el equilibrioto strike a balance buscar un término medioto throw somebody off balance hacer perder el equilibrio a alguienbalance due saldo deudorbalance in hand saldo disponiblebalance of nature equilibrio ecológicobalance of payments balanza de pagosbalance of power equilibrio de fuerzasbalance of trade balanza comercialbalance sheet estado de cuentas1) : hacer el balance de (una cuenta)to balance the books: cuadrar las cuentas2) equalize: balancear, equilibrar3) harmonize: armonizarbalance vi: balancearsebalance n1) scales: balanza f, báscula f2) counterbalance: contrapeso m3) equilibrium: equilibrio m4) remainder: balance m, resto mn.• balance s.m.• balanza s.f.• equilibrio (Física) s.m.• ordenación s.f.• peso s.m.• saldo s.m.v.• abalanzar v.• balancear v.• equilibrar v.• nivelar v.• saldar v.'bæləns
I
1) c ( apparatus) balanza f2) ua) ( physical) equilibrio mto keep/lose one's balance — mantener*/perder* el equilibrio
the blow caught him off balance — el golpe lo agarró or (Esp) lo cogió desprevenido
to throw somebody off balance — ( disconcert) desconcertar* a alguien; (lit: topple) hacer* que alguien pierda el equilibrio
b) u ( equilibrium) equilibrio mto strike a balance — dar* con el justo medio
3) ca) ( in accounting) balance mb) ( bank balance) saldo mc) (difference, remainder) resto m; ( of sum of money) saldo m
II
1.
1)a) \<\<load\>\> equilibrar; \<\<object\>\> mantener* or sostener* en equilibriob) ( weigh up) sopesarto balance something against something: you have to balance the risks against the likely profit — tienes que sopesar los riesgos y los posibles beneficios
2) ( Fin) \<\<account\>\> hacer* el balance deto balance the books — hacer* cuadrar las cuentas
2.
via) ( hold position) mantener* el equilibriob) ( Fin) \<\<account\>\> cuadrarPhrasal Verbs:['bælǝns]1. N1) (=equilibrium) equilibrio mthe balance of his mind was disturbed — frm su mente estaba desequilibrada
•
in balance — en equilibrio, equilibrado•
to keep one's balance — mantener el equilibrio•
to lose one's balance — perder el equilibrioto throw sb off balance — (lit) hacer que algn pierda el equilibrio; (fig) desconcertar a algn
•
on balance — (fig) teniendo or tomando en cuenta todos los factores, una vez considerados todos los factores frm•
to redress the balance — restablecer el equilibrio•
he has no sense of balance — no tiene sentido del equilibrio•
to strike a balance — conseguir or establecer un equilibrio2) (=scales) balanza f•
to be or hang in the balance — (fig) estar pendiente de un hilo3) (Comm) saldo mwhat's my balance? — ¿qué saldo tengo?
4) (=remainder) [of items] resto m ; [of money] saldo m5) (Audio) balance m2. VT1) (=place in equilibrium) [+ weight] equilibrar; [+ object] poner/mantener en equilibrio; (Aut) [+ wheel] nivelar2) (=compare) comparar, sopesar; (=make up for) compensar•
this increase must be balanced against the rate of inflation — hay que sopesar este aumento y la tasa de inflación3) (Comm)•
to balance the books — hacer balance, hacer cuadrar las cuentas3. VI1) (=keep equilibrium) mantener el equilibrio, mantenerse en equilibrio2) (Comm) [accounts] cuadrar4.CPDbalance of payments deficit N — déficit m en la balanza de pagos
our balance of payments deficit has improved slightly — nuestro déficit en la balanza de pagos ha mejorado ligeramente
balance of terror N — equilibrio m del terror
balance sheet N — balance m, hoja f de balance
balance transfer N — (on credit card) transferencia f de saldo
balance weight N — contrapeso m
* * *['bæləns]
I
1) c ( apparatus) balanza f2) ua) ( physical) equilibrio mto keep/lose one's balance — mantener*/perder* el equilibrio
the blow caught him off balance — el golpe lo agarró or (Esp) lo cogió desprevenido
to throw somebody off balance — ( disconcert) desconcertar* a alguien; (lit: topple) hacer* que alguien pierda el equilibrio
b) u ( equilibrium) equilibrio mto strike a balance — dar* con el justo medio
3) ca) ( in accounting) balance mb) ( bank balance) saldo mc) (difference, remainder) resto m; ( of sum of money) saldo m
II
1.
1)a) \<\<load\>\> equilibrar; \<\<object\>\> mantener* or sostener* en equilibriob) ( weigh up) sopesarto balance something against something: you have to balance the risks against the likely profit — tienes que sopesar los riesgos y los posibles beneficios
2) ( Fin) \<\<account\>\> hacer* el balance deto balance the books — hacer* cuadrar las cuentas
2.
via) ( hold position) mantener* el equilibriob) ( Fin) \<\<account\>\> cuadrarPhrasal Verbs: -
117 false
adjectivefalsch; Fehl[deutung, -urteil]; Falsch[meldung. -eid, -aussage]; treulos [Geliebte[r]]; gefälscht [Urkunde, Dokument]; künstlich [Wimpern, Auge]; geheuchelt [Bescheidenheit]* * *[fo:ls]3) (artificial: false teeth.) künstlich4) (not loyal: false friends.) falsch•- academic.ru/26342/falsehood">falsehood- falsify
- falsification
- falsity
- false alarm
- false start* * *I. adjis that true or \false? stimmt das oder nicht?her whole theory is based on a \false premise ihre ganze Theorie geht von falschen Voraussetzungen ausa \false alarm ein falscher Alarma \false dawn [of hope] eine trügerische Hoffnung\false friend LING falscher Freundto raise \false hopes falsche Hoffnungen weckento give sb a \false impression jdm einen falschen Eindruck vermitteln\false imprisonment LAW unrechtmäßige Verhaftunga \false move [or step] eine unbedachte Bewegungone \false move and I'll shoot! eine falsche Bewegung und ich schieße!\false pregnancy MED, PSYCH Scheinschwangerschaft fa \false rib ANAT eine falsche Rippeto turn out [or prove] to be \false sich akk als falsch erweisena \false bottom ein doppelter Boden (in einem Behälter)thou shalt not bear \false witness REL du sollst kein falsches Zeugnis geben\false accounting LAW, FIN Unterschlagung f\false claim [or information] falsche Angaben plto give \false evidence in court vor Gericht falsch aussagento give \false information falsche Angaben machenunder \false pretences unter Vorspiegelung falscher Tatsachen\false optimism trügerischer Optimismus; (intending to deceive)a \false front ( fig) eine Fassadethey put up a \false front of friendly concern sie gaben vor, sehr besorgt zu seinto be in a \false position in der Bredouille sein famto put sb in a \false position jdn in die Bredouille bringen famhe turned out to be a \false friend er war mir ein schöner Freund hum iron▪ to be \false to sb/sth jdm/etw untreu werdenyou have been \false to your principles du hast deine Prinzipien verratento play sb \false jdn betrügen* * *[fɔːls]1. adj (+er)1) (= wrong) falschthat's a false economy — das ist am falschen Ort gespart
false imprisonment/arrest — willkürliche Inhaftierung/Festnahme
or pretenses (US) —
false god/prophet — falscher Gott/Prophet
to bear false witness (old) ( ), — Bibl, old ), eine falsche Aussage machen
false bottom (of suitcase) — doppelter Boden
3) (pej: insincere) laughter, enthusiasm gekünsteltto ring false — nicht echt klingen
4) (= disloyal) friend, lover, wife, husband, servant treulos2. advto play sb false — mit jdm ein falsches Spiel treiben
* * *false [fɔːls]A adj (adv falsely) falsch:a) unwahr:false name Falschname m;false oath, false swearing JUR Falsch-, Meineid mb) unrichtig, fehlerhaft, irrigc) unaufrichtig, hinterhältig:be false to sb falsch gegen jemanden oder gegenüber jemandem seind) irreführend, vorgetäuscht:give a false impression einen falschen Eindruck vermitteln, ein falsches Bild gebene) gefälscht, unecht:false coin Falschgeld n;false acacia falsche Akazie, Robinie f;false fruit Scheinfrucht fg) ARCH, TECH Schein…, zusätzlich, verstärkend:false bottom doppelter Boden;false door blinde Türh) unbegründet:false modesty (shame) falsche Bescheidenheit (Scham)i) JUR widerrechtlich:false accusation falsche Anschuldigung;false claim unberechtigter Anspruch;false imprisonment Freiheitsberaubung f* * *adjectivefalsch; Fehl[deutung, -urteil]; Falsch[meldung. -eid, -aussage]; treulos [Geliebte[r]]; gefälscht [Urkunde, Dokument]; künstlich [Wimpern, Auge]; geheuchelt [Bescheidenheit]* * *adj.falsch adj.unaufrichtig adj.unrichtig adj.unwahr adj. -
118 audit
1. n бухг. аудит; ревізія; аудиторська перевірка; перевірка; перевірка фінансових операцій; аналіз господарсько-фінансової діяльності; 2. ауд. аудиторська перевірка; ревізія; аудит; a аудиторський; ревізійний; v ревізувати1. систематична перевірка облікової документації (accounting records), фінансової звітності (financial statements), що включає балансовий звіт (balance sheet), звіт про прибуток і збиток (profit and loss statement:: income statement) та ін. підсумкові дані з метою точно оцінити діяльність (true and fair view) організації (entity) та відповідність нормам бухгалтерського обліку (accounting standards); ♦ до аудиторських перевірок належать: внутрішній аудит (internal audit), зовнішній аудит (external audit), аудит балансу (balance sheet audit), безперервний аудит (continuous audit), встановлений законом аудит (statutory audit) і т. д.; 2. методика обстеження, огляду чи аналізу виробничої діяльності, бухгалтерських процедур, системи контролю якості (quality control) будь-яких витрат (expenditure) і т. ін. з метою встановлення ефективності (efficiency³), результативності (effectiveness), надійності і т. п.; ♦ до таких аудиторських перевірок належать: аудиторська перевірка управління (management audit:: operational audit), аудиторська перевірка робочої сили (work force audit), аудиторська перевірка безпеки (safety audit) і т. д.═════════■═════════analytical audit аналітичний аудит • аналітична ревізія; annual audit річна аудиторська перевірка • річний аналіз господарської діяльності; balance sheet audit аудит балансу • ревізія балансу; bank audit аудит банківської звітності • ревізія банківської звітності; cash audit ревізія операцій з готівкою; compliance audit аудит за згодою • ревізія за згодою; comprehensive audit докладний аудит • докладна ревізія • всеосяжна ревізія; continuous audit безперервний аудит; conversion audit перевірка, пов'язана з переходом на випуск нової продукції; cost audit аудит витрат; detailed audit докладний аудит • докладна ревізія; environmental audit аудит захисту навколишнього середовища; external audit; financial audit аудиторська перевірка фінансового стану; general audit загальний аудит • загальна ревізія; green audit неякісна аудиторська перевірка; independent audit незалежний аудит • незалежна ревізія; interim audit проміжна аудиторська перевірка • аудиторська перевірка за частину звітного періоду; internal audit; joint audit спільний аудит • спільна ревізія; judicial audit судова ревізія; limited audit обмежений аудит • обмежена аудиторська перевірка; management audit; marketing audit перевірка збуту; operational audit; outside audit зовнішня ревізія; performance audit аудит функціонування; periodic audit періодичний аудит • періодична ревізія • аудиторська перевірка за частину звітного періоду; preliminary audit підготовчий аудит; pre-audit ознайомчий аудит; procedural audit процедурний аудит; safety audit аудиторська перевірка безпеки; sampling audit вибіркова перевірка; special audit спеціальний аудит • спеціальна ревізія; statutory audit; tax audit аудиторська перевірка правильності нарахування податків; test audit контрольна перевірка; unscheduled audit непланова перевірка; value-for-money audit аудит економічності, ефективності й результативності; work force audit аудиторська перевірка робочої сили; year-end audit аудит на кінець року═════════□═════════audit accounts аудиторські рахунки • ревізійні рахунки; audit approach методика проведення ревізії; audit committee ревізійний комітет • ревізійна комісія; audit coverage обсяг ревізії; audit department ревізійний відділ; audit difference розбіжність в ревізійній звітності; audit endorsement підпис під ревізійним звітом; audit evidence матеріали ревізії • аудиторський доказ; audit letter повідомлення про ревізію; audit manual посібник з ревізії • посібник з аудиту; audit objectives мета аудиторської перевірки; audit of annual accounts перевірка річної звітності • ревізія річної звітності; audit of financial records перевірка фінансової звітності; audit opinion аудиторський висновок; audit package пакет програм ревізії; audit plan план ревізії; audit planning планування ревізії; audit procedure процедура ревізії; audit programme програма проведення аудиторської перевірки; audit report звіт про результати ревізії • протокол ревізії • ревізійний звіт; audit report comments зауваження до звіту про результати ревізії • зауваження до протоколу ревізії; audit report review аналіз звіту про ревізії; audit risk аудиторський ризик; audit sampling вибір при проведенні аудиторської перевірки; audit scheme порядок ревізії • план ревізії; audit trail слід ревізії; audit working papers документація аудиторської перевірки; computer-assisted audit technique методика автоматизованої ревізії; to audit the accounts проводити/провести ревізію • перевіряти/перевірити рахунки; to carry out an audit проводити/провести ревізію═════════◇═════════ревізія < лат. revisio < revidere — переглядати (ЕС-СУМ 4: 160)▹▹ auditor* * *аудит; аудиторська перевірка; аудиторський контроль; ревізія ( відомча або внутрішня) -
119 account
account [ə'kaʊnt]1 noun∎ to give an account of sth faire le récit de qch;∎ her account differs from her husband's sa version diffère de celle de son mari, son récit diffère de celui de son mari;∎ an interesting account of his travels un récit intéressant de ses voyages;∎ his latest book contains an amusing account of how he learned to drive son dernier livre relate de façon amusante la manière dont il a appris à conduire;∎ he gave his account of the accident il a donné sa version de l'accident;∎ by his own account he had had too much to drink à l'en croire, il avait trop bu(b) (explanation) compte rendu m, explication f;∎ to bring or to call sb to account (for sth) demander des comptes à qn (de qch);∎ to be brought to account devoir rendre des comptes;∎ you will be held to account for all damages il vous faudra rendre des comptes pour tous les dommages causés(c) (consideration) importance f, valeur f;∎ a town of little account une ville de peu d'importance ou insignifiante;∎ what you think is of no account to me ce que vous pensez ne m'inté-resse pas;∎ to take sth into account, to take account of sth tenir compte de qch, prendre qch en compte;∎ he took little account of her feelings il ne tenait pas compte ou faisait peu de cas de ses sentiments;∎ taking everything into account tout bien calculé;∎ does this estimate take all the costs into account? est-ce que cette estimation prend en compte toutes ces dépenses?;∎ the rising cost of living must also be taken into account il faut aussi prendre en compte l'augmentation du coût de la vie(d) (advantage, profit) profit m;∎ to put or to turn one's skills to good account tirer parti de ses compétences;∎ to turn sth to account tirer parti ou avantage de qch, mettre qch à profit∎ to set up in business on one's own account s'établir à son compte;∎ I started working on my own account j'ai commencé à travailler à mon compte(f) (rendition) interprétation f, version f;∎ the pianist gave a sensitive account of the con-certo le pianiste a donné du concerto une interprétation d'une grande sensibilité;∎ to give a good account of oneself bien se débrouiller;∎ she gave a good account of herself in the interview elle a réussi à bien se définir au cours de cette entrevue∎ to close/to open an account fermer/ouvrir un compte;∎ we have an account at the garage nous avons un compte chez le garagiste;∎ put it on or charge it to my account mettez cela sur mon compte;∎ I'd like to settle my account je voudrais régler ma note;∎ cash or account? vous payez ou réglez comptant ou est-ce que vous avez un compte chez nous?;∎ figurative to settle or to square accounts with sb régler ses comptes avec qn;∎ to account rendered suivant compte remis∎ to open/close an account ouvrir/fermer un compte;∎ to pay money into one's account verser de l'argent sur son compte;∎ to pay sb's salary directly into his/her account verser le salaire de qn par virement direct sur son compte;∎ to overdraw an account mettre un compte à découvert∎ as per or to account rendered (on statement) suivant compte ou relevé remis∎ one of our major accounts un de nos plus gros clients;∎ the agency secured the Brook account l'agence s'est assuré le budget Brook∎ to set up an account with sb s'abonner auprès de qn∎ the Account la liquidationformal (consider) estimer, considérer;∎ she accounts herself my friend elle se considère mon amie;∎ to account sb guilty tenir qn pour coupableAccountancy (of company) comptabilité f;∎ to keep the accounts tenir les livres ou les écritures ou la comptabilité;∎ to enter sth in the accounts comptabiliser qch;∎ who does your accounts? qui est-ce qui fait votre comptabilité?au dire de tout le monde, d'après ce que tout le monde dit∎ we bought the car on account nous avons acheté la voiture à crédit;∎ payment on account paiement m à compte ou à crédit;∎ I paid £100 on account j'ai versé un acompte de 100 livresen raison de; (in negative contexts) à cause de;∎ on account of the weather à cause du temps;∎ don't leave on account of me or on my account ne partez pas à cause de moi;∎ I did it on your account (to help you) je l'ai fait pour vous;∎ I did it on account of you (reproaching) je l'ai fait à cause de vous;∎ we didn't go on account of there being a storm nous n'y sommes pas allés à cause de la tempêteen aucun cas, sous aucun prétexte;∎ on no account do I want to talk to her je ne veux lui parler en aucun cas ou sous aucun prétexteAccountancy account book livre m de comptes, registre m de comptabilité;account card Finance (record of charges) fiche f de compte ou de facture; Commerce (for use in department store) carte-clients f;account charges frais mpl de tenue de compte;accounts clerk employé(e) m,f aux écritures;account credit avoir m de compte;Stock Exchange account day (jour m de) liquidation, (jour de) règlement m;accounts department (service m de la) comptabilité f;Commerce & Marketing account director (in advertising, marketing, PR) directeur(trice) m,f des comptes-clients;American account executive agent m de change;account fee commission f de compte;Commerce & Marketing account handler (in advertising, marketing, PR) responsable mf des comptes-clients;account handling fee commission f de tenue de compte;account holder titulaire mf;account manager Banking & Finance chargé(e) m,f de compte; Commerce & Marketing (in advertising, marketing, PR) responsable mf de budget;account number numéro m de compte;Accountancy account payable compte m créditeur, dette f fournisseur;Accountancy accounts payable dettes fpl passives, dettes fpl fournisseurs;Accountancy accounts payable ledger livre m des créanciers;Accountancy account receivable compte m client, compte m débiteur;Accountancy accounts receivable dettes fpl actives, créances fpl (clients);Accountancy accounts receivable ledger livre m des débiteurs;Accountancy accounts receivable turnover taux m de rotation des comptes clients;Computing accounts software logiciel m de comptabilité;account statement relevé m ou état m ou bordereau m de compte∎ that accounts for his interest in baseball voilà qui explique son intérêt pour le baseball;∎ there's no accounting for his recent odd behaviour il n'y a aucune explication à son comportement bizarre des derniers temps;∎ there's no accounting for taste les goûts et les couleurs, ça ne se discute pas(b) (answer for) rendre compte de;∎ he has to account for every penny he spends il doit rendre compte de chaque franc qu'il dépense;∎ all the children are accounted for aucun des enfants n'a été oublié;∎ two hostages have not yet been accounted for deux otages n'ont toujours pas été retrouvés(c) (represent) représenter;∎ wine accounts for 5 percent of all exports le vin représente 5 pour cent des exportations totales;∎ the North Sea accounts for a large proportion of our petroleum la mer du Nord produit une grande partie de notre pétrole -
120 FASB
орг.
* * *
abbrev.: FASB Financial Accounting Standards Board Совет по стандартам финансового учета (США): независимый орган по разработке, разъяснению и предложению профессионалам общепринятых принципов (стандартов) бухгалтерского учета; создан в 1973 г. бухгалтерами-профессионалами как преемник Совета по бухгалтерским принципам; см. Accounting Principles Board;
См. также в других словарях:
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