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accruals basis

  • 1 accruals basis

    Универсальный англо-русский словарь > accruals basis

  • 2 budget on accruals basis

    Универсальный англо-русский словарь > budget on accruals basis

  • 3 budget on accruals basis

    Англо-русский экономический словарь > budget on accruals basis

  • 4 accruals concept

    учет принцип начисления, концепция наращивания (правило бухгалтерского учета, согласно которому доходы и расходы отражаются на бухгалтерских счетах в момент проведения операции, а не в момент фактического получения или выплаты денег)
    Syn:
    See:

    * * *
    = accrual basis.
    * * *
    * * *
    . . Словарь экономических терминов .

    Англо-русский экономический словарь > accruals concept

  • 5 accrual basis of accounting

    2) Бухгалтерия: учёт на основе принципа начислений (противоположным является cash basis of accounting - кассовый принцип учёта), признание доходов или расходов в момент возникновения права получения средств или обязательства их выплатить, а не в момент оплаты или получения денег (см.также accruals), метод бухгалтерского

    учёта по движению документации (счетов/фактур)

    3) Страхование: метод начислений

    Универсальный англо-русский словарь > accrual basis of accounting

  • 6 accrual basis of accounting

    (противоположным является cash basis of accounting - кассовый принцип учета); признание доходов или расходов в момент возникновения права получения средств или обязательства их выплатить, а не в момент оплаты или получения денег (см. также accruals)

    Специализированный англо-русский словарь бухгалтерских терминов > accrual basis of accounting

  • 7 budget

    ˈbʌdʒɪt
    1. сущ.
    1) бюджет;
    финансовая смета to draw up a budget ≈ составлять финансовую смету to submit a budget ≈ предложить на рассмотрение финансовую смету to balance a budget ≈ сбалансировать смету to adhere to budget;
    to keep, remain within a budget ≈ придерживаться составленной сметы;
    не превышать расходов, зафиксированных в смете to exceed, stretch a budget ≈ выходить за пределы сметы to cut, reduce a budget ≈ сократить смету, урезать смету annual budget ≈ ежегодный бюджет federal budget ≈ федеральный бюджет household budget ≈ семейный бюджет itemized budget ≈ уточненная смета municipal budget ≈ городской бюджет national budget, state budget ≈ государственный бюджет an item in/on a budget ≈ статья расходов в бюджете zero-based budget ≈ бюджет "с чистого листа" (финансовая процедура, используемая при подготовке бюджета программы какого-либо учреждения;
    основная цель состоит в максимальном сокращении расходов)
    2) запас budget of news ≈ куча новостей
    3) уст. сумка и ее содержимое
    2. гл.
    1) предусматривать в бюджете, ассигновать( for)
    2) составлять бюджет ∙ budget for бюджет;
    финансовая смета (устаревшее) сумка;
    бумажник;
    содержимое сумки или бумажника;
    пачка запас - a * of news куча новостей (устаревшее) кожаная бутылка предусматривать в бюджете;
    ассигновывать по бюджету намечать, планировать - * your time рассчитайте свое время activities ~ смета затрат по видам работ ad ~ смета расходов на рекламу advertising ~ смета на рекламу amended ~ бюджет с внесенными поправками annual ~ годовой бюджет balanced ~ сбалансированный бюджет basic ~ исходный бюджет budget ассигновать ~ ассигновывать ~ бюджет;
    финансовая смета ~ бюджет ~ запас;
    a budget of news куча новостей ~ запас ~ планировать ~ предусматривать в бюджете, ассигновать (for) ~ предусматривать в бюджете ~ составлять бюджет ~ уст. сумка и ее содержимое ~ уровень ~ финансовая смета ~ of authorizations бюджетные ассигнования ~ запас;
    a budget of news куча новостей ~ of profit and loss смета доходов и расходов ~ on accruals basis бюджет на основе накоплений capital ~ периодический отчет о состоянии основного капитала capital ~ смета вложений в основной капитал capital ~ смета капиталовложений cash ~ кассовый бюджет central government ~ государственный бюджет circumscribed ~ ограниченная смета circumscribed ~ ограниченный бюджет Community ~ бюджет Европейского экономического сообщества current and investment ~ текущие статьи доходов и расходов и смета капиталовложений current ~ текущие статьи доходов и расходов бюджета defence ~ ассигнования на оборону defence ~ военный бюджет draft ~ проект бюджета draft ~ проект сметы exceed the ~ выходить из бюджета federal ~ федеральный бюджет (США) framework ~ общий бюджет household ~ семейный бюджет introduce the ~ вносить бюджет на рассмотрение investment ~ смета капиталовложений lending ~ ссудный бюджет liquidity ~ бюджет ликвидности local authority ~ муниципальный бюджет long-term ~ долгосрочный бюджет municipal ~ городской бюджет national ~ государственный бюджет operating ~ оперативная смета operating ~ смета текущих затрат pared ~ урезанная смета pared ~ урезанный бюджет pass a ~ утверждать бюджет planned ~ предварительная сводная смета present the ~ представлять смету profit ~ плановая прибыль promotional ~ ассигнования на рекламно-пропагандистскую деятельность rent ~ смета расходов на аренду sales ~ торговая смета sales promotion ~ смета расходов на мероприятия по стимулированию сбыта storage ~s вчт. ресурсы памяти submit the ~ представлять смету supplementary ~ дополнительная финансовая смета timing ~s вчт. ресурсы времени unbalanced ~ несбалансированный бюджет variable ~ гибкая производственная программа-смета variable ~ смета с учетом изменения издержек, связанных с колебаниями объема производства

    Большой англо-русский и русско-английский словарь > budget

  • 8 бюджет на основе накоплений

    Универсальный русско-английский словарь > бюджет на основе накоплений

  • 9 метод учёта выручки по отгрузке/ метод начислений

    Универсальный русско-английский словарь > метод учёта выручки по отгрузке/ метод начислений

  • 10 budget

    (bdgt)
    n фін., бухг. бюджет; кошторис; план координації ресурсів; a бюджетний; кошторисний
    план майбутнього фінансування діяльності підприємства, організації, установи і т. ін., в якому передбачаються їхні доходи (income¹) і видатки (expenditure²) на певний період часу; ♦ бувають різні види бюджетів: касовий (cash budget:: cash-flow budget:: cash-flow forecast), в якому відтворюються надходження та витрати готівкою; фінансовий (financial budget), в якому відтворюються капітальні витрати (capital expenditure) та готівкові надходження і витрати, що спільно з бюджетом поточних витрат (operational budget) становлять загальний фінансовий бюджет (master budget:: comprehensive budget), і т. ін.
    ═════════■═════════
    ad budget бюджет реклами • кошторис витрат на рекламу; administrative budget адміністративний фінансовий кошторис; advertising budget рекламний бюджет • кошторис асигнування на рекламу • кошторис витрат на рекламу; advertising and promotion budget кошторис витрат на рекламу і просування; annual budget річний бюджет; approved budget схвалений бюджет; average budget середній бюджет; balanced budget збалансований бюджет; capital budget; capital assets budget бюджет капіталовкладень • бюджет основного капіталу • кошторис основних грошових засобів; capital expenditure budget; cash budget; cash flow budget; complete budget загальний фінансовий кошторис • загальний сукупний фінансовий бюджет; comprehensive budget; consolidated budget консолідований бюджет • зведений бюджет; consumer budget споживацький бюджет; continuous budget; current budget поточні статті доходів і видатків бюджету; defense budget асигнування на оборону • державні витрати на військові потреби; deficit-free budget бездефіцитний бюджет; department budget бюджет департаменту • бюджет відділу • фінансовий кошторис міністерства • фінансовий кошторис установи • цеховий кошторис • цеховий фінансовий план; direct labour budget кошторис прямих витрат на оплату робочої сили • кошторис прямих витрат на оплату праці; direct materials budget кошторис прямих витрат на основні матеріали; double budget подвійний бюджет; draft budget проект бюджету; expense budget кошторис витрат; extraordinary budget незвичайний бюджет; factory overhead budget кошторис загальнофабричних накладних витрат; family budget родинний бюджет • сімейний бюджет; federal budget федеральний бюджет; financial budget; fixed budget твердий кошторис; fixed assets budget бюджет капіталовкладень • бюджет основного капіталу • кошторис основних грошових засобів; flexible budget гнучка виробнича програма-кошторис • гнучкий кошторис • гнучкий план; forecast budget кошторисні пропозиції • перспективний кошторис; government budget державний бюджет; household budget бюджет домогосподарства; labour budget кошторис по праці; local budget місцевий бюджет; long-range budget довгостроковий план; manpower budget перспективний план підготовки і використання робочої сили; manufacturing overhead budget кошторис фабрично-заводських накладних витрат • кошторис цехових накладних витрат; marketing budget бюджет маркетингу • кошторис витрат на маркетинг; master budget; materials budget кошторис витрат на придбання матеріалів; mini budget міні-бюджет; multiple budget багатоступеневий план • перспективний ковзний бюджет; municipal budget муніципальний бюджет; national budget державний бюджет; national advertising budget кошторис на загальнонаціональну рекламу • загальнонаціональні витрати на рекламу; national income accounts budget бюджет, обрахований за статистикою національного доходу; nation's economic budget економічний бюджет країни; operating budget; ordinary budget звичайний бюджет; overhead budget кошторис накладних витрат • кошторис накладних видатків • фінансовий план накладних витрат; partial budget частковий фінансовий кошторис; performance budget функціональний кошторис • функціональний фінансовий кошторис; perpetual budget; physical budget кошторис, упорядкований за стандартом • кошторис в натуральних одиницях • кошторис в натуральному обрахуванні; production budget виробничий план; program budget кошторис витрат цільового призначення • кошторис фінансування програми • кошторис цільової програми; project budget кошторис витрат на проект; promotion budget кошторис витрат на стимулювання попиту • сума асигнувань на стимулювання попиту; proposed budget пропонований бюджет; publicity budget кошторис представницьких витрат • кошторис витрат на популяризацію; purchase budget кошторис витрат на закупівлю • кошторис витрат на придбання; regulatory budget бюджет діяльності федерального уряду на регулювання економіки; research budget кошторис асигнувань на дослідження; rolling forward budget; sales budget програма збуту • план збуту • бюджет на збут; sales promotion budget кошторис витрат на стимулювання збуту; single-service budget бюджет, який передбачає один вид асигнувань; sliding-scale budget гнучка програма-кошторис • гнучка виробнича програма-кошторис • гнучкий кошторис • гнучкий план; state budget державний бюджет • бюджет штату • бюджет регіону; static budget твердий план • фіксований кошторис; step budget багатоступеневий державний бюджет; supplementary budget додатковий бюджет; supporting budget допоміжний кошторис; surplus budget бюджет, в якому доходи перевищують видатки; tight budget напружений бюджет; total budget загальний бюджет • генеральний бюджет; training budget кошторис на навчання; transitional budget перехідний бюджет; travel budget кошторис на відрядження; unbalanced budget незбалансований бюджет; unified budget уніфікований бюджет; variable budget гнучкий кошторис • гнучкий план; voted budget затверджений бюджет; zero base budget бюджет на нульовій основі
    ═════════□═════════
    budget account бюджетний рахунок • рахунок споживацького кредиту • родинний рахунок; budget assumption бюджетна передумова; budget ceiling максимальний розмір бюджету; budget constraint бюджетне обмеження • обмеження на величину капіталовкладень; budget contribution відрахування в бюджет; budget control кошторисна методика контролю; budget controller бюджетний контролер; budget costs бюджетні витрати; budget cutback зменшення бюджету; budget deficit дефіцит бюджету • перевищення урядових видатків над доходами • бюджетний дефіцит; budget department бюджетний відділ; budget division бюджетний відділ; budget estimate оцінка бюджету • підрахунок бюджету; budget estimates бюджетні припущення; budget evaluation обрахування бюджету; budget line рядок бюджету • курс бюджету; budget management контроль і регулювання бюджету; budget manager керівник бюджетного відділу; budget of expenditure кошторис витрат; budget of profit and loss кошторис прибутків і збитків; budget of volume and expenditure виробнича програма і кошторис витрат • план виробництва і витрат; budget on accruals basis бюджет на основі нагромаджень; budget proposal бюджетна пропозиція; budget restraint межа споживчого бюджету; budget set множина можливостей споживача; budget simulation моделювання бюджету; budget statement проект бюджету; budget surplus бюджетний надлишок • перевищення доходів над витратами • актив бюджету; to approve the budget затверджувати/затвердити бюджет • ухвалювати/ухвалити бюджет; to balance the budget збалансувати бюджет • ліквідувати дефіцит бюджету; to bring in the budget подавати/подати бюджет • подавати/подати на розгляд проект бюджету; to cut the budget зменшувати/зменшити бюджет; to decrease the budget зменшувати/зменшити бюджет; to do a budget готувати/підготувати бюджет; to draw up the budget укладати/укласти бюджет • готувати/підготувати бюджет; to increase the budget збільшувати/збільшити бюджет; to pass the budget затверджувати/затвердити бюджет; to plan a budget укладати/укласти план бюджету; to prepare the budget готувати/підготувати бюджет; to present the budget подавати/подати проект бюджету на розгляд; to reduce a budget зменшувати/зменшити бюджет; to set a budget визначати/визначити розмір бюджету; to submit the budget представляти/представити бюджет • подавати/подати на розгляд проект бюджету
    ═════════◇═════════
    бюджет < фр. budget < англ. budget — мішок скарбника < лат. bulga — шкіряний мішок; у середньовічній Англії скарбник зі шкіряним мішком, наповненим грішми, ставав перед парламентом і виголошував фінансову промову (ЕС-СУМ 1: 191; ЕСУМ 1: 315); кошторис < польс. kosztorys, koszt — витрати, вартість, кошт і rys — риса, нарис (ЕСУМ 3:69)
    * * *
    1.
    бюджет; кошторис; фінансовий кошторис; план щодо витрат; плановані витрати; план щодо витрат і доходів; кошторис витрат і доходів
    2. v.
    асигнувати; передбачати у бюджеті; виділяти кошти ( на що-небудь); розробляти кошторис; виділяти фонди під статтю витрат

    The English-Ukrainian Dictionary > budget

  • 11 income and expenditure account

    Fin
    a financial statement for nonprofit entities such as clubs, associations, and charities. It shows the surplus or deficit, being the excess of income over expenditure or vice versa, for a period, and is drawn up on the same accruals basis as a profit and loss account.

    The ultimate business dictionary > income and expenditure account

  • 12 budget

    [ˈbʌdʒɪt]
    activities budget смета затрат по видам работ ad budget смета расходов на рекламу advertising budget смета на рекламу amended budget бюджет с внесенными поправками annual budget годовой бюджет balanced budget сбалансированный бюджет basic budget исходный бюджет budget ассигновать budget ассигновывать budget бюджет; финансовая смета budget бюджет budget запас; a budget of news куча новостей budget запас budget планировать budget предусматривать в бюджете, ассигновать (for) budget предусматривать в бюджете budget составлять бюджет budget уст. сумка и ее содержимое budget уровень budget финансовая смета budget of authorizations бюджетные ассигнования budget запас; a budget of news куча новостей budget of profit and loss смета доходов и расходов budget on accruals basis бюджет на основе накоплений capital budget периодический отчет о состоянии основного капитала capital budget смета вложений в основной капитал capital budget смета капиталовложений cash budget кассовый бюджет central government budget государственный бюджет circumscribed budget ограниченная смета circumscribed budget ограниченный бюджет Community budget бюджет Европейского экономического сообщества current and investment budget текущие статьи доходов и расходов и смета капиталовложений current budget текущие статьи доходов и расходов бюджета defence budget ассигнования на оборону defence budget военный бюджет draft budget проект бюджета draft budget проект сметы exceed the budget выходить из бюджета federal budget федеральный бюджет (США) framework budget общий бюджет household budget семейный бюджет introduce the budget вносить бюджет на рассмотрение investment budget смета капиталовложений lending budget ссудный бюджет liquidity budget бюджет ликвидности local authority budget муниципальный бюджет long-term budget долгосрочный бюджет municipal budget городской бюджет national budget государственный бюджет operating budget оперативная смета operating budget смета текущих затрат pared budget урезанная смета pared budget урезанный бюджет pass a budget утверждать бюджет planned budget предварительная сводная смета present the budget представлять смету profit budget плановая прибыль promotional budget ассигнования на рекламно-пропагандистскую деятельность rent budget смета расходов на аренду sales budget торговая смета sales promotion budget смета расходов на мероприятия по стимулированию сбыта storage budgets вчт. ресурсы памяти submit the budget представлять смету supplementary budget дополнительная финансовая смета timing budgets вчт. ресурсы времени unbalanced budget несбалансированный бюджет variable budget гибкая производственная программа-смета variable budget смета с учетом изменения издержек, связанных с колебаниями объема производства

    English-Russian short dictionary > budget

  • 13 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.
    ————————————————————————————————————————

    Англо-русский экономический словарь > near cash

  • 14 accrual

    n
    nastanak obveze
    • accrual account financing financiranje preko računa vremenskih razgraničenja
    • accrual basis obračunska osnova, obračunsko načelo
    • accrual basis of recording obračunsko načelo biljeћenja
    • accrual rate stopa prirasta/akumulacije
    • accruals dospjele/obračunate obveze
    • accruals principle obračunsko načelo

    Englesko-Hrvatski Glosar bankarstva, osiguranja i ostalih financijskih usluga > accrual

  • 15 признание доходов или расходов в момент возникновения права получения средств или обязательства их выплатить, а не в момент оплаты или получения денег

    Accounting: accrual accounting (см. также accruals), accrual basis of accounting (см. также accruals)

    Универсальный русско-английский словарь > признание доходов или расходов в момент возникновения права получения средств или обязательства их выплатить, а не в момент оплаты или получения денег

  • 16 принцип наращивания

    Универсальный русско-английский словарь > принцип наращивания

  • 17 налоговые начисления

    1. accrued taxes

    начисленные налоги; налоговые начисления — tax accruals

    2. tax accruals

    Русско-английский большой базовый словарь > налоговые начисления

  • 18 нарастающим итогом

    1) General subject: accrual, accrued method, accrued total (method, basis), running total, on a cumulative total
    2) Accounting: with accrual character
    3) EBRD: accruals, on an accrual basis

    Универсальный русско-английский словарь > нарастающим итогом

  • 19 принцип начисления

    Универсальный русско-английский словарь > принцип начисления

  • 20 Abschreibung

    Abschreibung f 1. FIN, RW writedown, depreciation, allowance for depreciation, depreciation allowance (Sachanlagevermögen); amortization (immaterielles Anlagevermögen = intangible fixed assets, insbesondere der Geschäftswert = goodwill; IAS 38); write-off, writeoff (außerplanmäßige Vollabschreibung, non-scheduled depreciation); (BE) capital allowance, writing-off; (AE) allowance for depreciation; 2. GRUND depreciation; 3. WIWI capital consumption, capital consumption allowance
    * * *
    f 1. < Geschäft> write-off, transcription; 2. < Grund> depreciation; 3. < Rechnung> amortizement, capital allowance (BE), writing-off, allowance for depreciation (AE), amortization; 4. <Vw> capital consumption, capital consumption allowance
    * * *
    Abschreibung
    writeoff (US), charge-off, markdown, write-down, (einzelner Posten) item written off, (für Substanzverringerung) depletion, (für Wertminderung) [allowance for] depreciation, amortization, lost usefulness;
    • nach Abschreibung aller Verluste after charging off all losses;
    • 7b Abschreibung allowance on premises, [statutory] repairs allowance (deduction);
    • altersbedingte Abschreibung depreciation for age;
    • bilanzmäßig anerkannte Abschreibung balance-sheet depreciation;
    • steuerlich anerkannte Abschreibung tax (business) depreciation, tax writeoff (US) (write-off, Br.);
    • beschleunigte Abschreibung accelerated depreciation, emergency amortization, rapid writeoff (US);
    • betriebsbedingte Abschreibungen plant write-offs (Br.);
    • buchmäßige Abschreibung theoretical depreciation;
    • degressive Abschreibung declining-balance (reducing balance) depreciation;
    • geometrisch degressive Abschreibung double-declining balance depreciation;
    • digitale Abschreibung sum-of-the-years digit method (US);
    • entstandene Abschreibungen depreciation accruals;
    • aufgrund natürlicher Abnutzung erforderliche Abschreibung physical depreciation;
    • erhöhte Abschreibungen accelerated allowance (Br.);
    • gebrauchsbedingte Abschreibung (Maschinen) wear-out;
    • genehmigte Abschreibung allowance for depreciation (Br.);
    • laufende Abschreibungen writing-down allowances (Br.);
    • lineare Abschreibung straight-line [method of] depreciation (US);
    • höchst mögliche Abschreibung maximum depreciation;
    • normale Abschreibung ordinary depreciation;
    • ordentliche Abschreibung depreciation according to plan;
    • progressive Abschreibung sinking-fund method of depreciation (US);
    • steuerbegünstigte vorzeitige Abschreibung accelerated allowance (Br.), emergency amortization, rapid writeoff (US);
    • übermäßige Abschreibung excessive depreciation;
    • verbrauchsbedingte Abschreibung physical depreciation;
    • verdiente Abschreibung amount of depreciation earned;
    • verkürzte Abschreibung accelerated writeoff (Br.);
    • vollständige Abschreibung wholesale writing down;
    • steuerlich zulässige Abschreibungen tax writeoffs (US), capital allowance (Br.);
    • Abschreibung für Abnutzung depreciation for wear and tear (Br.), wear-and-tear allowance (Br.);
    • Abschreibung für Anlagegüter (AfA) annual allowance (Br.);
    • jährliche Abschreibung auf das Anlagevermögen capital allowance (Br.), depreciation on fixed assets, annual depreciation (allowance, Br.);
    • Abschreibung im Anschaffungsjahr first-year allowance (Br.);
    • Abschreibung nach Anschaffungswerten historic-cost depreciation;
    • Abschreibung auf Basis der erbrachten Leistung service output depreciation method;
    • Abschreibungen auf Betriebsanlagen depreciation of industrial equipment, allowance on plant (Br.);
    • Abschreibung auf die Betriebs- und Geschäftsausstattung depreciation on office furniture and equipment;
    • Abschreibungen auf Betriebsanlagen und Zubehör plant and material writeoffs;
    • Abschreibungen auf das Betriebsvermögen works depreciation;
    • Abschreibung vom jeweiligen Buchwert written-down value;
    • Abschreibungen für Devisenverluste writeoffs for losses on foreign exchange (US);
    • Abschreibungen auf Einrichtungsgegenstände capital allowances on furniture (Br.);
    • Abschreibung auf Fabrikgebäude mills and factories allowance (Br.);
    • Abschreibung auf Finanzanlagen writedowns and other valuation adjustments of investments;
    • Abschreibungen für Gebäude depreciation of buildings;
    • Abschreibung auf gewerblich genutzte Gebäude industrial building allowance (Br.);
    • Abschreibung auf Gebäudekonto (für Gebäudeabnutzung) reduction of premises account;
    • Abschreibungen und Gewinne retentions;
    • Abschreibungen plus nicht ausgeschüttete Gewinne business savings, net cashflow;
    • Abschreibungen auf Grundstücke real-estate depreciation, depreciation of premises (property owned);
    • Abschreibungen auf das Grundstücksvermögen depreciation on land;
    • Abschreibungen auf Industriebauten industrial building allowance (Br.);
    • Abschreibung für Investitionen investment allowance (Br.);
    • Abschreibung von Lagerbeständen inventory writedown;
    • hundertprozentige steuerliche Abschreibungen für Maschinen und Betriebsausrüstung im Anlaufsjahr 100% first-year tax relief on new machinery and plant;
    • Abschreibung auf den Maschinenpark depreciation on machinery;
    • Abschreibung im Rahmen der volkswirtschaftlichen Gesamtrechnung maintaining capital intact;
    • Abschreibung auf Rationalisierungsinvestitionen functional depreciation;
    • Abschreibungen auf Sachanlagen depreciation on tangible assets;
    • Abschreibung für Substanzverringerung (Substanzverzehr, Substanzverlust) depletion allowance (Br.) (expenses);
    • Abschreibungen auf Verwaltungsgebäude reductions of premises account;
    • Abschreibungen auf Warenbestände inventory writedowns;
    • Abschreibung auf Werksanlagen depreciation on plant;
    • Abschreibung für Wertminderung allowance for wear and tear (Br.);
    • Abschreibung nach Wiederbeschaffungskosten replacement-cost depreciation;
    • Abschreibung vom Wiederbeschaffungswert depreciation on replacement value;
    • Abschreibung auf Wirtschaftsgebäude agricultural building allowance (Br.);
    • Abschreibungen auf die Preise abwälzen to charge depreciation of equipment onto costs;
    • Abschreibung aussetzen to interrupt depreciation;
    • mit Abschreibungen belasten to charge depreciations;
    • zulässige Abschreibung auf das Anlagevermögen berechnen to compute allowance (Br.) (depreciation);
    • steuerliche Abschreibungen vornehmen können to gain relief;
    • steuerlich zulässige Abschreibungen in Anspruch nehmen to claim capital allowance (Br.);
    • als steuerlich zulässige Abschreibung anerkannt sein to qualify for capital allowances (Br.);
    • mit Abschreibungen belastet sein to be burdened with charges of depreciations;
    • seine Abschreibungen verdienen to earn one’s depreciation;
    • Abschreibung [zeitlich] verteilen to allocate depreciation;
    • seine Abschreibungen steuerlich über mehrere Jahre verteilen to spread one’s depreciation over several years;
    • Abschreibungen vornehmen to write off (down), to charge depreciations, to depreciate;
    • steuerlich anerkannte Abschreibungen vornehmen to depreciate for tax purposes;
    • Abschreibungen auf Kapitalanlagegüter steuerlich vortragen to carry forward capital allowance (Br.);
    • 2% des Hauswertes pro Jahr für Abschreibungen zulassen to compute the writing-down on the basis of 2% per year of the cost of the building (Br.);
    • für Abschreibungen zurückstellen to allow for depreciation.

    Business german-english dictionary > Abschreibung

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См. также в других словарях:

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  • accruals basis — /ə kru:əlz ˌbeɪsɪs/, accruals concept /ə kru:əlz ˌkɒnsept/ noun a method of preparing accounts in which revenues and costs are both reported during the period to which they refer and not during the period when payments are received or made …   Dictionary of banking and finance

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  • the accruals basis — ► (also the accrual(s) method, also the accrual(s) principle) a method used in accounting in which amounts of money are recorded at the time something is bought or sold, although payments may not yet have been made or received: »While the full… …   Financial and business terms

  • basis — The difference between the current cash price and the futures price of the same commodity. Unless otherwise specified, the price of the nearby futures contract month is generally used to calculate the basis. Chicago Board of Trade glossary The… …   Financial and business terms

  • Basis — Regarding a futures contract, the difference between the cash price and the futures price observed in the market. Also, it is the price an investor pays for a security plus any out of pocket expenses. It is used to determine capital gains or… …   Financial and business terms

  • accrual basis — See accrual convention. American Banker Glossary In the context of accounting, practice in which expenses and income are accounted for as they are earned or incurred, whether or not they have been received or paid. Antithesis of cash basis… …   Financial and business terms

  • the accruals principle — UK US noun [S] ► ACCRUALS BASIS(Cf. ↑accruals basis) …   Financial and business terms

  • cash basis — see basis 2 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. cash basis …   Law dictionary

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