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1 administration cost
1) учет, преим. мн. = administrative cost2) гос. фин., брит., преим. мн. административные расходы (государственные расходы, связанные с содержанием аппарата правительственных ведомств; включает оклады государственных служащих, а также расходы, связанные с проживанием, командировками, обучением и т. п.)See: -
2 administration cost variance
Англо-русский экономический словарь > administration cost variance
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3 central administration cost
учет = general and administrative expenseАнгло-русский экономический словарь > central administration cost
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4 cost
1. n1) цена; стоимость; себестоимость2) обыкн. pl расходы, издержки, затраты3) pl судебные издержки, судебные расходы
- absorbed costs
- accident costs
- acquisition cost
- actual cost
- actual costs
- actual manufacturing cost
- added cost
- additional cost
- adjusted historical cost
- administration costs
- administrative costs
- administrative and management costs
- administrative and operational services costs
- advertising costs
- after costs
- after-shipment costs
- aggregate costs
- agreed cost
- airfreight cost
- allocable costs
- allowable costs
- alternative costs
- amortization costs
- amortized cost
- ancillary costs
- annual costs
- anticipated costs
- applied cost
- arbitration costs
- assembly costs
- assessed cost
- average cost
- average costs
- average cost per unit
- average variable costs
- avoidable costs
- back-order costs
- basic cost
- billed cost
- book cost
- borrowing cost
- breakage cost
- break-even costs
- budget costs
- budgeted cost
- budgeted costs
- budgeted operating costs
- building costs
- burden costs
- calculated costs
- capacity costs
- capital costs
- capital floatation costs
- carriage costs
- carrying cost
- carrying costs
- centrally-managed costs
- changeover costs
- cleaning costs
- clerical costs
- closing costs
- collection costs
- combined cost
- commercial cost
- commercial costs
- committed costs
- common staff costs
- comparative costs
- competitive costs
- competitive marginal costs
- complaint costs
- conditional cost
- consequential costs
- considerable costs
- constant cost
- constant costs
- construction costs
- contract cost
- contractual costs
- controllable costs
- court costs
- crane costs
- credit costs
- cumulative costs
- current cost
- current costs
- current outlay costs
- current standard cost
- cycle inventory costs
- debt-servicing costs
- declining costs
- decorating costs
- decreasing costs
- defect costs
- defence costs
- deferred costs
- deficiency costs
- degressive costs
- delivery costs
- departmental costs
- depleted cost
- depreciable cost
- depreciated cost
- depreciated replacement cost
- depreciation costs
- designing costs
- deterioration costs
- development costs
- differential costs
- direct costs
- direct labour costs
- direct operating costs
- direct payroll costs
- discretionary fixed costs
- dismantling costs
- distribution costs
- distribution marketing cost
- domestic resource costs
- double-weighted borrowing cost
- downtime costs
- economic costs
- eligible costs
- engineering costs
- entry cost
- environmental costs
- equipment capital costs
- erection costs
- escalating costs
- escapable costs
- estimated cost
- estimated costs
- evaluation cost
- excess cost
- excess costs
- excessive costs
- exhibition costs
- exploration costs
- extra costs
- extra and extraordinary costs
- extraordinary costs
- fabrication cost
- factor cost
- factor costs
- factory cost
- factory costs
- factory overhead costs
- failure costs
- farm production costs
- farmer's cost
- farming costs
- feed costs
- fertilizing costs
- final cost
- financial costs
- financing costs
- first cost
- fixed costs
- fixed capital replacement costs
- flat cost
- floatation costs
- food costs
- foreign housing costs
- formation costs
- freight costs
- fuel costs
- full cost
- full costs
- funding cost
- general costs
- general running costs
- government-controlled production costs
- guarantee costs
- harvesting costs
- haul costs
- haulage costs
- heavy costs
- hedging cost
- hidden costs
- high cost
- hiring costs
- historical cost
- hospitality costs
- hotel costs
- hourly costs
- idle capacity costs
- idle time costs
- implicit costs
- implied interest costs
- imputed costs
- incidental costs
- increasing costs
- incremental costs
- incremental cost of capital
- incremental costs of circulation
- incremental costs of service
- incurred costs
- indirect costs
- indirect labour costs
- indirect manufacturing costs
- indirect payroll costs
- indirect production costs
- individual costs
- industrial costs
- industry-average costs
- initial cost
- inland freight cost
- inspection costs
- installation costs
- insurance costs
- insured cost
- intangible costs
- integrated cost
- interest costs
- inventoriable costs
- inventory cost
- inventory costs
- inventory acquisition costs
- inventory possession costs
- investigation costs
- investment costs
- invoiced cost
- issuing cost
- joint cost
- labour costs
- landed cost
- launching cost
- launching costs
- layoff costs
- legal costs
- legitimate costs
- life cycle costs
- life repair cost
- liquidation cost
- litigation costs
- living costs
- loading costs
- loan cost
- long-run average costs
- long-run marginal costs
- low costs
- low operating costs
- lump-sum costs
- machining cost
- maintenance costs
- maintenance-and-repair costs
- management costs
- man-power cost
- man-power costs
- manufacturing cost
- manufacturing costs
- manufacturing overhead costs
- marginal costs
- marginal-factor costs
- maritime costs
- marketing costs
- material costs
- material handling costs
- merchandising costs
- miscellaneous costs
- mixed cost
- mounting costs
- net cost
- nominal cost
- nonmanufacturing costs
- obsolescence costs
- offering cost
- one-off costs
- one-off costs of acquiring land, buildings and equipment
- one-shot costs
- operating costs
- operation costs
- operational costs
- opportunity costs
- order cost
- ordering cost
- order initiation cost
- ordinary costs
- organization costs
- organizational costs
- original cost
- original cost of the assets
- original cost of capital
- out-of-pocket costs
- overall cost
- overall costs
- overhead costs
- overtime costs
- own costs
- owning costs
- packaging cost
- packing cost
- past costs
- past sunk costs
- payroll cost
- payroll costs
- penalty cost
- penalty costs
- period costs
- permissible costs
- personnel costs
- piece costs
- planned costs
- postponable costs
- predetermined costs
- prepaid costs
- preproduction costs
- prime cost
- processing costs
- procurement costs
- product cost
- production cost
- production costs
- product unit cost
- progress-generating costs
- progressive costs
- prohibitive costs
- project costs
- project development cost
- projected costs
- promotional costs
- protected costs
- publicity costs
- purchase costs
- purchasing costs
- pure costs of circulation
- quality costs
- quality-inspection costs
- real cost
- real costs
- recall costs
- reconstruction cost
- recoverable cost
- recurring costs
- reduction costs
- reimbursable cost
- relative cost
- relevant costs
- removal costs
- renewal cost
- reoperating costs
- reoperation costs
- reorder cost
- repair cost
- repair costs
- replacement cost
- replacement costs
- replacement cost at market rates
- replacement cost of borrowing
- replacement cost of capital assets
- replacement cost of equipment
- replacement depreciation cost
- replenishment cost
- reproduction cost
- reproduction costs
- research costs
- research and development costs
- reservation costs
- rework costs
- rising costs
- road maintenance costs
- running costs
- run-on costs
- salvage cost
- salvage costs
- scheduled costs
- scrap cost
- selling costs
- semi-variable costs
- service costs
- servicing costs
- setting-up costs
- set-up costs
- shadow costs
- shelter costs
- shipping costs
- shortage costs
- single cost
- social costs
- social marginal costs
- social overhead costs
- sorting costs
- special costs
- specification costs
- spoilage costs
- staff costs
- stand costs
- standard cost
- standard costs
- standard direct labour costs
- standard direct materials cost
- standard factory overhead cost
- standing costs
- start-up costs
- stepped costs
- stocking cost
- stockout costs
- storage costs
- sunk costs
- supervision costs
- supplementary costs
- supplementary costs of circulation
- tangible costs
- target cost
- target costs
- taxable cost of shares
- tentative cost
- time-related cost
- total cost
- training cost
- training costs
- transaction costs
- transfer costs
- transhipment costs
- transport costs
- transportation costs
- travel costs
- travelling costs
- trim costs
- true cost
- true costs
- trust cost
- unamortized cost
- unavoidable costs
- underwriting cost
- unexpired costs
- unit cost
- unit costs
- unloading costs
- unrecovered cost
- unscheduled costs
- upkeep costs
- upward costs
- utility's costs
- variable costs
- variable capital costs
- wage costs
- war costs
- warehouse costs
- warehousing costs
- weighted average cost
- welfare costs
- wintering costs
- working cost
- working costs
- costs for bunker
- costs for storing
- costs of administration
- cost of appraisal
- cost of arbitration
- cost of borrowing
- cost of boxing
- cost of bunker
- cost of capital
- cost of capital deeping
- cost of carriage
- cost of carry
- cost of carrying inventory
- costs of circulation
- cost of civil engineering work
- cost of construction
- cost of a contract
- cost of credit
- cost of delivery
- cost of demonstration
- cost of discounting
- cost of disposal
- cost of education
- cost of equipment
- cost of equity capital
- cost of filing
- cost of financing
- cost of fixed capital
- cost of funds
- cost of goods
- cost of haulage
- cost of hotel accommodation
- costs of housing
- costs of idleness
- cost of installation
- cost of insurance
- costs of inventory
- cost of issue
- cost of labour
- cost of a licence
- cost of living
- cost of manpower
- cost of manufacture
- cost of manufactured goods
- cost of manufacturing
- costs of material
- costs of material inputs
- cost of money
- cost of obtaining funds
- costs of operations
- cost of an order
- cost of packaging
- cost of packing
- cost of postage
- costs of production
- cost of product sold
- cost of a project
- cost of publication
- cost of putting goods into a saleable condition
- cost of reclamation
- cost of reinsurance
- costs of reliability
- cost of renting
- cost of renting a trading post
- cost of repairs
- costs of routine maintenance
- cost of sales
- costs of sales
- cost of scrap
- cost of service
- cost of servicing
- costs of shipping
- cost of storage
- cost of a suit
- costs of supervision
- cost of tare
- costs of trackage
- costs of transportation
- cost of work
- cost per inquiry
- costs per unit
- above cost
- at cost
- at the cost of
- at extra cost
- below cost
- less costs
- minus costs
- next to cost
- under cost
- with costs
- without regard to cost
- exclusive of costs
- free of cost
- cost of market, whichever is lower
- cost plus percentage of cost
- absorb costs
- allocate costs
- assess the cost
- assess costs
- assume costs
- award costs against smb.
- bear costs
- calculate costs
- charge cost
- compute the cost
- cover the cost
- cover costs
- curb costs
- curtail costs
- cut down on costs
- cut production costs
- decrease the cost
- defray the costs
- determine the cost
- disregard costs
- distort the cost
- distribute costs
- entail costs
- estimate costs
- exceed the cost
- impose costs
- increase cost
- incur costs
- inflict economic and social costs
- involve costs
- itemize costs
- keep down costs
- meet the cost
- meet costs
- offset the cost
- offset the costs
- offset high interest costs
- overestimate production costs
- pay costs
- prune away costs
- push up costs
- recompense the cost
- recoup the cost
- recover costs
- reduce costs
- refund the cost
- revise the cost
- save costs
- sell at a cost
- share the cost
- slash costs
- split up the cost
- trim costs
- write off costs
- write off costs against revenues
- write off capital costs2. v1) стоить -
5 cost
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6 cost
1) цена; стоимость2) pl судебные издержки; судебные расходы•all costs — общая сумма судебных издержек (как в суде первой инстанции, так и по апелляции);
costs in [of] litigation — судебные издержки;
costs in the cause — судебные издержки, издержки в процессе;
costs in trial court — издержки рассмотрения дела судом первой инстанции;
costs on appeal — издержки по апелляции;
- costs of administrationcosts to abide the event — издержки по апелляции;
- costs of conviction
- costs of justice
- costs of lawyer
- costs of prosecution
- accruing costs
- court costs
- double costs
- extra costs
- final costs
- indirect costs
- interlocutory costs
- legal costs
- medical costs of victims
- negligible costs
- party and party costs
- regular statutory costs
- solicitor and client costs
- statutory costs
- substantial costs
- taxed costs
- treble costs -
7 administration fee
эк. плата за обслуживание, административный сбор (напр., плата взимаемая управляющими инвестиционных фондов или управляющими клиентскими счетами со своих клиентов на покрытие административных накладных расходов и других фиксированных платежей, связанных с управлением данным фондом, счетом и т. д.)Prices do not include an administration fee. — В цены не включена плата за обслуживание.
Syn:See:* * ** * *комиссия за ведение дел; сбор за ведение дел; комиссия за управление кредитом. . Словарь экономических терминов . -
8 administration expenditures
Англо-русский экономический словарь > administration expenditures
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9 administration expense
Англо-русский экономический словарь > administration expense
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10 administration overhead
учет управленческие [административные, административно-хозяйственные\] накладные расходыSyn:Англо-русский экономический словарь > administration overhead
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11 administration management
English-Russian dictionary of Information technology > administration management
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12 cost of administration
Бухгалтерия: административные расходыУниверсальный англо-русский словарь > cost of administration
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13 cost of environmental administration
Универсальный англо-русский словарь > cost of environmental administration
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14 administrative cost
учет, преим. мн. управленческие [административные, административно-хозяйственные\] (накладные) расходы (часть общехозяйственных расходов организации, связанная с содержанием административного аппарата)Syn:administration cost 1), administration expense, administration overhead, administrative overhead, administration expenditures, administrative expendituresSee: -
15 non-production overhead cost
учет непроизводственные накладные расходы, общехозяйственные расходы (накладные расходы, не относящиеся напрямую к процессу производства; напр., расходы на управление, расходы на реализацию, расходы на исследования и разработку новых товаров)Syn:See:Англо-русский экономический словарь > non-production overhead cost
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16 administrative cost variance
учет отклонение административных расходов* (разница между запланированной и фактической величиной административных накладных расходов за данный период)Syn:administrative costs variance, administration cost varianceSee:Англо-русский экономический словарь > administrative cost variance
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17 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.———————————————————————————————————————— -
18 CAC
1) Общая лексика: Collective action clause2) Военный термин: Central Advisory Council, Civil Administration Committee, Civil Affairs Command, Common Access Card, Continental Air Command, Continental Army Command, U.S. Army Combined Arms Command, chief artillery controller, civic action center, clear all channels, combat air command, combat aircrew, combined action company, combined arms center, command analysis center, command and control, computer-aided classification, constant alert cycle, contract administration control, contract award committee, control and analysis center, control and coordination, cooperation and coordination, current action center, Combined Arms Center (formerly Combined Arms Command), command aviation company3) Техника: California Arts Council, Contemporary Arts Center, changing to approach control, contact area commander, containment atmosphere control, control air compressor, УДЦ, Учебно-демонстрационный центр, Customer Application Center4) Строительство: центральная система кондиционирования воздуха5) Страхование: Cost and charges6) Металлургия: carbon-arc cutting7) Сокращение: Canadian Armoured Corps, Capital Area Conference, Central Advisory Committee, Chengdu Aircraft Industry Corp. (China), City Administration Center, Coast Artillery Corps, Coastal Artillery Computer, Combat Air Crew, Combat Assessment Capability, Combined Arms Center (USA), Consumer Advisory Council, Consumer Affairs Council, Consumer Association of Canada, Control & Analysis Center (USA), Corrective Action Code (address list, 2006, works with CARL), County Administration Centre, Custom Armoring Corp. (USA), Chroma Amplitude Corrector, Codex Alimentarius Commission, CECOM (Army Communications and Electronics Command) Acquisition Center (US Army), CableAmerica Corporation, Cache File, Cadet Advisory Council, Cairo American College (Egypt), Calculated Age at Commencement (UK criminal system; mainly prison & probation services), California Acupuncture College, California Administrative Code, California Apple Commission, California Asparagus Commission, California Association of Criminalists, California Avocado Commission, Call Access Control, Call Admission Control, Calling All Cars (Playstation 3 game), Calling-Card Authorization Center, Calling-card Authorization Computer (Sprint), Callingcard Authorization Center, Campaign Against Censorship, Canadian Advisory Committee, Canadian Airports Council, Canadian Association for Conservation, Canadian Aviation Corps (World War I), Capital Allocation Committee, Capital Athletic Conference, Carbohydrate Awareness Council, Cardiac Accelerator Center, Cardioacceleratory Center, Career Assistance Counseling, Caribbean Air Command, Carrier Access Charge, Carrier Access Code, Carrier Access Corporation (Boulder, CO, USA), Carrier Advisory Committee, Carrier Air Patrol, Casualty Area Command, Casualty Area Commander, Catawba Animal Clinic (Rock Hill, South Carolina), Catchment Area Council, Categorical Assistance Code, Categorization & Custody, Cauliflower Alley Club, Ceiling Attenuation Class, Cement Association of Canada, Center for Advanced Communications (Villanova University), Central Accessory Compartment, Central Air Command (Pakistan Air Force), Central Air Conditioner (real estate), Central Alarm Cabinet, Central American and Caribbean, Central Arizona College, Central de Atendimento a Clientes, Centre Alge'rien de la Cine'matographie (Algeria), Centre d'Action Culturelle (French), Certificat d'Aptitute Au Championat (FCI dog show reserve champion), Certificat d'Aptitute au Championnat (European dog shows), Certified Addictions Counselor, Certified Annuity Consultant, Change Area Coordinator (Sprint), Change to Approach Control, Channel Access Code, Charged Air Cooler (turbochargers), Cheese and Crackers, Chemometrics in Analytical Chemistry (conference), Chengdu Aircraft Company (China), Chicago Artists' Coalition, Child Activity Center, Child Advocacy Center, Chinese Alliance Church, Chinese Annual Conference (of the Methodist Church in Singapore), Christ Apostolic Church, Circuit Access Code, Circuit Administration Center, Citizens Action Coalition, Citizens Advisory Council, Citizens' Advisory Committee, Civil Affairs Coordinator, Civil Applications Committee, Civilian Advisory Conference, Clean Air Council, Clear Acquisition Code (GPS), Clear All Corridors (hospital), Client Acceptance Committee, Climate Analysis Center, Clinical Advisory Committee, Closed Air Circuit, Clostridium Acetobutylicum, Coaching Association of Canada, Coal Association of Canada, Coalition for America's Children, Coastal Assistant Controller, Cognitive-Affective-Conative, Collection Accounting Classification, Collection Advisory Center, Color Access Control, Combat Analysis Capability, Combined Arms Center (Ft Leavenworth, Kansas), Combined Arms Center/Command, Command & Control, Commander's Access Channel, Commandos d'Action Cubains (French), Commissaire Aux Comptes (French, financial), Commission on Accreditation for Corrections, Common Access Card (smart card technology used in DoD), Common And COTS, Common Avionics Computer, Communication Aid Centre (UK), Communication Architecture for Clusters, Community Action Council, Community Activities Center, Community Activity Center, Community Affairs Committee, Community Affairs Council, Community Agriculture Centre, Community Alliance Church, Community Amenity Contribution (Canada), Commuting Area Candidate, Compandored Analog Carrier, Competition Appeal Court, Complaints Advisory Committee, Complex Advisory Council, Compound Access Control, Compressed Aeronautical Chart, Compressor After Cooler, Computer Access Center, Computer Aided Crime, Computer Asset Controller, Computer-Aided Construction, Computer-Aided Cost/Classification, Computer-Assisted Cartography, Computing Accreditation Commission (ABET), Concord Automation and Controls, Conditional Acceptance Certificate, Conformity Assessment Certificate, Connection Acceptance Control, Connection Admission Control (Asynchronous Transfer Mode), Connection Asset Customer, Connection Assurance Check, Conseil des Ae'roports du Canada (Canadian Airports Council), Conservatief Accoord, Console Alarm Card, Consulting and Audit Canada, Consumer Affairs Commission (Jamaica), Consumers Association of Canada, Contact Agility Club, Contact Approach Control, Context-Aware Computing, Continuity Army Council (IRA), Contract Audit Coordinator (DCAA), Contract Awards Committee, Contractor's Approach to CALS, Control Analysis Center, Coomera Anglican College (Gold Coast, Australia), Cooper Aerobics Center, Coronary Artery Calcium, Corporate Affairs Commission (Nigeria), Corps Aviation Company, Cost Account Code, Cost At Completion, Cotation Assiste'e En Continu (French: Continuous-Time Computer-Assisted Quotation System), Cotation Assistee En Continue (French Stock Exchange Index), Counselors Advisory Committee (B'ham Al Crisis Center), Cow Appreciation Campaign, Create A Card (online gaming), Creative Arts Center (West Virginia University), Credentialed Addictions Counselor, Credit Association of Canada, Crew Available Cycle, Crimes Against Children, Crisis Action Cell, Crisis Action Center, Criteria Air Containment, Crossroads of America Council (Boy Scout council comprising most of Indiana, USA), Cumulative Average Cost, Cumulative Average Curve, Custom Arms Company, Inc., Customer Administration Center, Customer Advisory Council, Customer Assistance Center, Cyclists Advisory Committee (Alberta, Canada), current actions center (US DoD), charge air coder8) Университет: Campus Advisory Council, College And Career9) Вычислительная техника: computer-aided composition, connection-admission control, применение компьютера для создания музыкальных композиций, Channel Access Code (Bluetooth), Connection Admission Control (UNI, ATM)10) Нефть: Central Asia central pipeline, трубопровод Средняя Азия-Центр (Central Asia Central pipeline)11) Токсикология: Комиссия "Кодекс Алиментариус"12) Банковское дело: поправочный валютный коэффициент (сокр. от currency adjustment charge)13) Воздухоплавание: Commonwealth Aircraft Corporation (Aust.)14) Экология: Center for Analysis of Climate, Climate Advisory Committee15) Энергетика: Учебно-демонстрационный центр (GE)16) СМИ: Comic Arts Conference17) Деловая лексика: Compagnie des Agents de Change18) Глоссарий компании Сахалин Энерджи: Central Asia - Center19) Океанография: Computer Advisory Committee20) Общая лексика: charge air cooler21) Расширение файла: dBASE IV executable when caching on/ off22) Нефть и газ: pipeline "Central Asia-Centre", трубопровод «Центральная Азия – Центр», pipeline ‘Central Asia – Centre’23) Военно-политический термин: Combined Arms Command24) МИД: (CODEX Alimentarius Commission) КАК (Комиссия "КОДЕКС Алиментариус")25) Собаководство: CAC26) Водоснабжение: содержание производных хлора27) Должность: Certified Addiction Counselor28) AMEX. Camden National Corporation29) Международные перевозки: currency adjustment charge -
19 cac
1) Общая лексика: Collective action clause2) Военный термин: Central Advisory Council, Civil Administration Committee, Civil Affairs Command, Common Access Card, Continental Air Command, Continental Army Command, U.S. Army Combined Arms Command, chief artillery controller, civic action center, clear all channels, combat air command, combat aircrew, combined action company, combined arms center, command analysis center, command and control, computer-aided classification, constant alert cycle, contract administration control, contract award committee, control and analysis center, control and coordination, cooperation and coordination, current action center, Combined Arms Center (formerly Combined Arms Command), command aviation company3) Техника: California Arts Council, Contemporary Arts Center, changing to approach control, contact area commander, containment atmosphere control, control air compressor, УДЦ, Учебно-демонстрационный центр, Customer Application Center4) Строительство: центральная система кондиционирования воздуха5) Страхование: Cost and charges6) Металлургия: carbon-arc cutting7) Сокращение: Canadian Armoured Corps, Capital Area Conference, Central Advisory Committee, Chengdu Aircraft Industry Corp. (China), City Administration Center, Coast Artillery Corps, Coastal Artillery Computer, Combat Air Crew, Combat Assessment Capability, Combined Arms Center (USA), Consumer Advisory Council, Consumer Affairs Council, Consumer Association of Canada, Control & Analysis Center (USA), Corrective Action Code (address list, 2006, works with CARL), County Administration Centre, Custom Armoring Corp. (USA), Chroma Amplitude Corrector, Codex Alimentarius Commission, CECOM (Army Communications and Electronics Command) Acquisition Center (US Army), CableAmerica Corporation, Cache File, Cadet Advisory Council, Cairo American College (Egypt), Calculated Age at Commencement (UK criminal system; mainly prison & probation services), California Acupuncture College, California Administrative Code, California Apple Commission, California Asparagus Commission, California Association of Criminalists, California Avocado Commission, Call Access Control, Call Admission Control, Calling All Cars (Playstation 3 game), Calling-Card Authorization Center, Calling-card Authorization Computer (Sprint), Callingcard Authorization Center, Campaign Against Censorship, Canadian Advisory Committee, Canadian Airports Council, Canadian Association for Conservation, Canadian Aviation Corps (World War I), Capital Allocation Committee, Capital Athletic Conference, Carbohydrate Awareness Council, Cardiac Accelerator Center, Cardioacceleratory Center, Career Assistance Counseling, Caribbean Air Command, Carrier Access Charge, Carrier Access Code, Carrier Access Corporation (Boulder, CO, USA), Carrier Advisory Committee, Carrier Air Patrol, Casualty Area Command, Casualty Area Commander, Catawba Animal Clinic (Rock Hill, South Carolina), Catchment Area Council, Categorical Assistance Code, Categorization & Custody, Cauliflower Alley Club, Ceiling Attenuation Class, Cement Association of Canada, Center for Advanced Communications (Villanova University), Central Accessory Compartment, Central Air Command (Pakistan Air Force), Central Air Conditioner (real estate), Central Alarm Cabinet, Central American and Caribbean, Central Arizona College, Central de Atendimento a Clientes, Centre Alge'rien de la Cine'matographie (Algeria), Centre d'Action Culturelle (French), Certificat d'Aptitute Au Championat (FCI dog show reserve champion), Certificat d'Aptitute au Championnat (European dog shows), Certified Addictions Counselor, Certified Annuity Consultant, Change Area Coordinator (Sprint), Change to Approach Control, Channel Access Code, Charged Air Cooler (turbochargers), Cheese and Crackers, Chemometrics in Analytical Chemistry (conference), Chengdu Aircraft Company (China), Chicago Artists' Coalition, Child Activity Center, Child Advocacy Center, Chinese Alliance Church, Chinese Annual Conference (of the Methodist Church in Singapore), Christ Apostolic Church, Circuit Access Code, Circuit Administration Center, Citizens Action Coalition, Citizens Advisory Council, Citizens' Advisory Committee, Civil Affairs Coordinator, Civil Applications Committee, Civilian Advisory Conference, Clean Air Council, Clear Acquisition Code (GPS), Clear All Corridors (hospital), Client Acceptance Committee, Climate Analysis Center, Clinical Advisory Committee, Closed Air Circuit, Clostridium Acetobutylicum, Coaching Association of Canada, Coal Association of Canada, Coalition for America's Children, Coastal Assistant Controller, Cognitive-Affective-Conative, Collection Accounting Classification, Collection Advisory Center, Color Access Control, Combat Analysis Capability, Combined Arms Center (Ft Leavenworth, Kansas), Combined Arms Center/Command, Command & Control, Commander's Access Channel, Commandos d'Action Cubains (French), Commissaire Aux Comptes (French, financial), Commission on Accreditation for Corrections, Common Access Card (smart card technology used in DoD), Common And COTS, Common Avionics Computer, Communication Aid Centre (UK), Communication Architecture for Clusters, Community Action Council, Community Activities Center, Community Activity Center, Community Affairs Committee, Community Affairs Council, Community Agriculture Centre, Community Alliance Church, Community Amenity Contribution (Canada), Commuting Area Candidate, Compandored Analog Carrier, Competition Appeal Court, Complaints Advisory Committee, Complex Advisory Council, Compound Access Control, Compressed Aeronautical Chart, Compressor After Cooler, Computer Access Center, Computer Aided Crime, Computer Asset Controller, Computer-Aided Construction, Computer-Aided Cost/Classification, Computer-Assisted Cartography, Computing Accreditation Commission (ABET), Concord Automation and Controls, Conditional Acceptance Certificate, Conformity Assessment Certificate, Connection Acceptance Control, Connection Admission Control (Asynchronous Transfer Mode), Connection Asset Customer, Connection Assurance Check, Conseil des Ae'roports du Canada (Canadian Airports Council), Conservatief Accoord, Console Alarm Card, Consulting and Audit Canada, Consumer Affairs Commission (Jamaica), Consumers Association of Canada, Contact Agility Club, Contact Approach Control, Context-Aware Computing, Continuity Army Council (IRA), Contract Audit Coordinator (DCAA), Contract Awards Committee, Contractor's Approach to CALS, Control Analysis Center, Coomera Anglican College (Gold Coast, Australia), Cooper Aerobics Center, Coronary Artery Calcium, Corporate Affairs Commission (Nigeria), Corps Aviation Company, Cost Account Code, Cost At Completion, Cotation Assiste'e En Continu (French: Continuous-Time Computer-Assisted Quotation System), Cotation Assistee En Continue (French Stock Exchange Index), Counselors Advisory Committee (B'ham Al Crisis Center), Cow Appreciation Campaign, Create A Card (online gaming), Creative Arts Center (West Virginia University), Credentialed Addictions Counselor, Credit Association of Canada, Crew Available Cycle, Crimes Against Children, Crisis Action Cell, Crisis Action Center, Criteria Air Containment, Crossroads of America Council (Boy Scout council comprising most of Indiana, USA), Cumulative Average Cost, Cumulative Average Curve, Custom Arms Company, Inc., Customer Administration Center, Customer Advisory Council, Customer Assistance Center, Cyclists Advisory Committee (Alberta, Canada), current actions center (US DoD), charge air coder8) Университет: Campus Advisory Council, College And Career9) Вычислительная техника: computer-aided composition, connection-admission control, применение компьютера для создания музыкальных композиций, Channel Access Code (Bluetooth), Connection Admission Control (UNI, ATM)10) Нефть: Central Asia central pipeline, трубопровод Средняя Азия-Центр (Central Asia Central pipeline)11) Токсикология: Комиссия "Кодекс Алиментариус"12) Банковское дело: поправочный валютный коэффициент (сокр. от currency adjustment charge)13) Воздухоплавание: Commonwealth Aircraft Corporation (Aust.)14) Экология: Center for Analysis of Climate, Climate Advisory Committee15) Энергетика: Учебно-демонстрационный центр (GE)16) СМИ: Comic Arts Conference17) Деловая лексика: Compagnie des Agents de Change18) Глоссарий компании Сахалин Энерджи: Central Asia - Center19) Океанография: Computer Advisory Committee20) Общая лексика: charge air cooler21) Расширение файла: dBASE IV executable when caching on/ off22) Нефть и газ: pipeline "Central Asia-Centre", трубопровод «Центральная Азия – Центр», pipeline ‘Central Asia – Centre’23) Военно-политический термин: Combined Arms Command24) МИД: (CODEX Alimentarius Commission) КАК (Комиссия "КОДЕКС Алиментариус")25) Собаководство: CAC26) Водоснабжение: содержание производных хлора27) Должность: Certified Addiction Counselor28) AMEX. Camden National Corporation29) Международные перевозки: currency adjustment charge -
20 CAS
1) Общая лексика: Академия наук Китая (China Academy of Sciences), Chemical Abstract Services (Международный CAS-номер присваивается химическим веществам американской организацией Chemical Abstract Services. Этот уникальный номер не несет информации ни о чистоте вещества, ни о произ2) Компьютерная техника: Common Authorization System, Computed Answer Substitution, centralized attendant service, хранение данных с адресацией по содержимому (content-addressable storage), content-addressable storage (хранение данных с адресацией по содержимому)3) Авиация: (см.) Crew Alerting System4) Морской термин: схема оценки состояния (Condition Assessment Scheme)5) Медицина: clinical application specialist6) Спорт: Court Of Arbitration For Sports7) Военный термин: Cadet Accountability System, Central Authentication Service, Chief of the Air Staff, Chinese Air To Surface, Church Army Society, Combined Arms and Services Staff, Contract Administration Service, Conversion Armor System, Coordinator of Army Studies, Crises Action System, Crisis Action Staff, calculated air speed, children's Army school, citizens alarm system, civil affairs section, close air support, coast artillery school, coded armaments system, combat alert status, command aviation section, communications analysis section, compensating air supply, complete assembly for strike, controlled airspace, courier air service, непосредственная авиационная поддержка ( НАП) (Close Air Support)8) Техника: Central Amplifier Station, Committee for Assurance for Supply, aircraft collision avoidance system, chemical addition system, circuits and systems, command active sonobuoy, command augmentation system, common access space, communicat-ing applications specification, communications antenna sleeve, compressed air system, containment annunciator subpanel9) Шутливое выражение: Computers Are Swine10) Математика: Computer Algebra System, СКА, система компьютерной алгебры (Система компьютерной алгебры (СКА,)— это приложение, помогающее выполнять символьные вычисления.СКА — это работа с математическими выражениями в аналитической (символьной) форме.)11) Юридический термин: Corporal Alternative Sentencing, Creativity Action And Service12) Бухгалтерия: Comprehensive Annual Statement13) Страхование: Casualty Actuarial Society14) Автомобильный термин: clean air system, crank angle sensor, creep aid system (automatic transmissions)15) Ветеринария: Companion Animal Society (New Zealand)16) Грубое выражение: Confusion Anarchy Stupidity17) Металлургия: Американское Химическое Общество18) Телекоммуникации: Carrier Activity Sensor, Channel Associated Signaling19) Сокращение: Calibrated Airspeed, Case Analysis System, Casualty Assessment System, Civil Air Service, Collision Avoidance System, Combat Advice System, Combat Ammunition System, Combined Antenna System, Committee on Atmospheric Sciences, Computer-Aided Supportability, Contemporary Art Society, Cost Accounting Standards, Crisis Action System (USA), Cast Alloy Steel, Channel Address Strobe, Communicating Applications Specification, Current Awareness Service, COSTAR Alignment System, CPE Alerting Signal (caller ID with call waiting), Calibrated Ancillary System, California Academy of Sciences (Golden Gate Park, San Francisco, California), California Avocado Society, Call Accounting Subsystem, Call Accounting System, Call-waiting Alerting Signal, Calorimetric Absorption Spectroscopy, Cam Actuated Switch, Canadian AIDS Society, Canadian Aerophilatelic Society, Canadian Anesthesiologists' Society, Canards Actuator System (Army, artillery), Capable, Available and Suitable, Cardinal Air Services Inc (Fullerton Airport, Orange County California), Career Advancement Scheme (Indian universities), Carrier Accounting System (Sprint), Casablanca, Anfa Morocco (airport code), Casablanca, Morocco ANFA Airport (city/airport code), Case Assignment, Casine (cell plating), Catalog Address Space, Catch Assessment System (fisheries), Center for Advanced Studies in Telecommunications (Ohio State University), Center for Atmospheric Sciences, Center for Automotive Safety, Center on an Aging Society, Central Accounting System, Central Administration Support, Central Alarm Station, Central Alarm System, Central Asian States, Central Attendant Service, Central Authentication Service (Yale University and JA-SIG), Centrale Archief Selectiedienst, Centralized Administrative System, Centre for Adaptive Systems, Centre for Animal Sciences, Centre for Atmospheric Science, Centre of Excellence for Autonomous Systems (Australia), Certificate of Advanced Studies, Certificate of Applied Science (degree), Certification Authorities, Certified Advertising Specialist, Certified Annuity Specialist, Channel Access Sublayer, Channel Assigned Signaling (Hekimian), Chemical Abstract Service, Chemical Abstracts Registry Service, Chemical Abstracts Service (division of the American Chemical Society), Chemical Association Service, Chief of Air Staff, Children's Aid Society, Chinese Academy of Sciences, Chromosome Aberration Simulator, Circuit Associated Signaling, Circuits and Systems Society (IEEE), Citizen Auto Stage Company (Nogales, AZ), Citrix Access Suite, Citrix Activation System, Civil Agencies Sector, Claims Auto Specialist, Clark Ashton Smith (American author), Classic Arts Showcase, Clean Access Server, Clean Air Solvent, Clean Air Source, Client Access Service (Microsoft), Clinical Ayurvedic Specialist, Cockpit Avionics System, Coconino Astronomical Society (Flagstaff, AZ), Code Access Security (Microsoft. NET Framework), Cold Air Standard, Collaboration At Sea (US Navy SPAWAR), College Alcohol Study, College of Analytical Studies (US Federal Bureau of Investigation), College of Applied Sciences, College of Arts and Sciences (various colleges and universities), Columbia Audubon Society (South Carolina), Column Access Strobe, Column Address Select, Column Address Signal (computer memory), Combat Air Support, Combat Applications Squadron, Combat Arms School (Canadian Forces; now defunct), Combined Anode Stirrer, Comma Delimited Ascii, Command Augmentation System (NASA), Command Automation System, Commercial Activities System, Commercially Available Software, Commission Accounting System, Commission for Atmospheric Sciences (WMO), Common Aircraft Servicing, Communications Accounting System (Highland Lakes), Community Action Service (International Baccalaureate high school program requirement), Complete Active Space (quantum chemistry), Complex Adaptive System, Complex Adaptive Systems, Component Administration System, Component Anesthesia Systems, Computational AeroSciences (NASA project), Computed Air Speed, Computer Aided Systems, Computer Algebra System (mathematical computation software), Computer Anwendungs- und Systemberatung GmbH, Computer As Source, Computer Assisted Surgery, Computer Assurance Services, Computer and Systems Engineering (Sprint), Computer-Aided Selling, Computer-Aided Service, Inc., Computer-Aided Software, Computer-Aided Styling, Computer-Aided Support, Computer-Aided Training, Computer-Assisted System, Computerized Autodial System, Computing in Atmospheric Sciences Workshop, Condition Assessment Scheme (ships), Condition Assessment Survey, Conditional Access System, Configuration Assurance Solution (Cisco), Conflict Alert System, Conformal Antenna System, Conformal-Array Seeker, Connecticut Association of Schools, Consejo Asesor de Seguridad (Guatemala), Consenting Adults, Consolidated Administration System, Consolidated Application System, Construction Area Sign, Consultant Accreditation Service, Consultant and Affiliate Services, Containment Assessment Plan, Contemporary Arts Society, Content Adaptation Service, Content Adaptors, Content Addressable Storage, Content Addressed Storage, Continental Automotive Systems, Contingency Alerting System, Contract Administration Services, Contract Administration Standards, Contract Administrative Services, Contract Air Services, Contract Analysis System, Control Actuation System, Control Alarm Station, Control Augmentation System, Controlled ATM Switch (Cisco), Controlled American Source, Coordinated Air Strike, Coordinating Address Space, Corporate Account Space, Corporate Administrative System (Canada), Cost Accounting Standard, Cost Accounting System, Country Assistance Strategy, Court of Arbitration for Sport, Cowboy Action Shooting, Craft Access System, Cranial Abscessation Syndrome (deer disease), Crash Analysis System (Land Transport New Zealand), Create-A-Sim (EA Games; The Sims), Creatively Agonizing Students, Creativity, Action and Service (International Baccalaureate Diploma), Credit Approval Sheet (banking), Crew Alerting System, Crisis Action System, Criticality Alarm System, Current Account Surplus, Current Assessment Summary, Customer Acceptance Specification, Customer Access Server, Customer Access Services, Customer Account Services, Customer Administrative Services, Customer Alert Signal, Customer Analysis and Solutions (Sterling Wentworth), Customer Ancillary Service, Cycad Aulacaspis Scale, Czech Academy of Sciences, Czech Athletic Association, IEEE Circuits and Systems Society, Spotted Wolffish (FAO fish species code), civil aviation security (US DoD)20) Университет: Campus Automation System, Centre For Applied Statistics, Centre Of African Studies, Certificate Of Advanced Study, Course Applicability System, Curriculum Administration System21) Школьное выражение: College of Arts and Science22) Электроника: Central Amplifier Stations23) Вычислительная техника: Column Address Strobe, Computer Aided Styling, computer-aided system, автоматизированная система, Communicating Applications Specification (FAX, Intel, DCA), Column Address Strobe (IC, DRAM), Чистый сервер доступа24) Нефть: Circumferential Acoustic Scanning25) Связь: Channel Associated Signalling26) Космонавтика: Commission for Atmospheric Sciences (WMO)27) Банковское дело: надбавка за счёт пересмотра валютных паритетов (currency adjustment surcharge)28) Транспорт: Commence Average Speed29) Деловая лексика: Computer Aided Service30) Образование: Confirmation of Acceptance for Studies (в Великобритании)31) Валютные операции: дополнительный сбор за корректировку валютного курса (currency adjustment surcharge)32) Инвестиции: currency adjustment surcharge33) Сетевые технологии: Communication Application Software, Communication Application Specification, Conference Application Server, Controlled Access Signaling, спецификация приложений связи34) Программирование: Column Access Select35) Автоматика: computer-aided service planning, continuous analog scanning36) Океанография: Commission for Atmospheric Sciences37) Химическое оружие: Chemical Abstracts Service, corrective action study38) Авиационная медицина: Coriolis acceleration susceptibility40) Безопасность: Cpe Alert Signal, центральный пункт сигнализации (Central Alarm Station)41) Расширение файла: Column Address Select/Strobe, Communications Application Specification, C + ASM language source (Turbo C)42) Нефть и газ: Chemical Abstracts System, cascade mode, Chemical Abstract Services43) Аварийное восстановление: continuous availability services44) Общественная организация: Crossroads Adoption Services45) Аэропорты: Casablanca, Morocco46) AMEX. A. M. Castle & Company47) Международные перевозки: сurrеnсу adjustment surcharge
См. также в других словарях:
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