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81 governmental accounting
гос. фин. государственный учет (cистема принципов и методов учета, применяемых в органах государственного управления и местного самоуправления; подобной системой учета пользуются большинство некоммерческих организаций и учреждений, напр., университеты, больницы, церкви и т. д.)Syn:See:national accounts, modified accrual basis accounting, Governmental Accounting Standards Board, commercial accounting, business accounting 1), personal accounting, general balance sheet, General Accounting Office, general fixed asset account group, performance audit, account group, activity account, appropriation account, Army Audit Agency, budgetary accountability, capital account, revenue account, central fund, governmental fund, Chartered Institute of Public Finance and Accountancy, combined financial statement, economic performance report, heads of expenditure* * ** * *. . Словарь экономических терминов .Англо-русский экономический словарь > governmental accounting
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82 qualified majority
пол., упр. квалифицированное большинство (принцип коллективного принятия решения, призванный защитить права меньшинства, согласно которому барьер, который необходимо преодолеть устанавливается выше 50 %, напр., на уровне 60 % или 75%; часто подразумевается большинство в 2/3 голосов)The European Union Council of Ministers, in order to balance the interests of small and large member states, uses a qualified majority system for its decision-making. — Чтобы в равной степени учесть интересы небольших и крупных государств-членов, Совет министров Европейского союза использует систему принятия решений, основанную на квалифицированном большинстве.
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83 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.———————————————————————————————————————— -
84 BBA
1) Военный термин: broadband antenna2) Техника: baseband analyzer3) Шутливое выражение: Big Bad Algae4) Бухгалтерия: Budget Balance Available5) Грубое выражение: Big Bedroom Action, Big Boobs Allison6) Кино: (Bachelor of Business Administration) бакалавр делового администрирования7) Телекоммуникации: ШПД8) Сокращение: Basic Border Agreement, Bachelor of Business Administration9) Банковское дело: Британская банковская ассоциация (British Bankers' Association), Британская ассоциация банкиров (British Bankers' Association)10) Деловая лексика: Broker Accounting System of Settlement11) Инвестиции: British Bankers' Association12) Пластмассы: British Board Of Agriculture13) Общественная организация: Big Brothers of America14) NYSE. Bombay Company, Inc. -
85 BEAM
1) Компьютерная техника: Board Electronically Accessible Mail4) Физиология: Bio Electric Assessment Method, Brain Electrical Activity Mapping5) Электроника: Biology Electronics Aesthetics Mechanics6) Деловая лексика: Builders Employing Associate Members7) Образование: Brain Empowerment Awareness Matrix8) Должность: Bridge To Employment And More -
86 BOS
1) Военный термин: Base Operating System, Base Operation Services, base operating supplies, base operating support, battalion orderly sergeant, battlefield operating system, bombing section2) Техника: Bag Of Stones, basic object system, beryllium optical system, blasting off solid, bright object sensor3) Шутливое выражение: Basement Operating System, Basic Oscar Services4) Экономика: Наблюдательный Совет (Board of Supervisors)5) Грубое выражение: Brothers Of Stupidity, Bunch Of Shit6) Металлургия: Back Of Slip7) Сокращение: Business Office Supervisor8) Вычислительная техника: базовая операционная система, Basic Overseer Server (AFS), Basic Operating System (AIX, IBM), Batch Operating System (OS, Honeywell)9) Нефть: brown oil stain10) Транспорт: General Edward Lawrence Logan International Airport11) СМИ: Book Of Style12) Сетевые технологии: Balance Of Systems13) Контроль качества: Bayesian operating characteristic14) Макаров: blasting off the solid15) Расширение файла: Basic Operating System16) Собаководство: Best Opposite Sex (to BOB), BOS (лучший из противоположного пола)17) Электротехника: bus-organized structure18) NYSE. Boston Celtics Limited Partnership19) Аэропорты: Logan International Airport, Boston, Massachusetts USA20) Программное обеспечение: Business Operating System -
87 Beam
1) Компьютерная техника: Board Electronically Accessible Mail4) Физиология: Bio Electric Assessment Method, Brain Electrical Activity Mapping5) Электроника: Biology Electronics Aesthetics Mechanics6) Деловая лексика: Builders Employing Associate Members7) Образование: Brain Empowerment Awareness Matrix8) Должность: Bridge To Employment And More -
88 DB
1) Общая лексика: design basis, Дт. (debit)2) Компьютерная техника: Data Bus, Data Byte, Desktop Bundle3) Авиация: data bit4) Медицина: dose banding (лучевая терапия)5) Военный термин: daily bulletin, depth bomb, disciplinary barracks, dispersal base, distribution box, distribution branch, dive bomber, division base, double-barrelled, double-base, duty bulletin, буфер обнаружения (БО) (Detection Buffer), БД6) Техника: data block, dead band, decibel meter, decimal-to-binary conversion, delayed breeder, delayed broadcast, diffused base, display buffer, documentary bill, double-braided, double-break contact7) Химия: Double Bond8) Железнодорожный термин: (German Federal Railway) Немецкая Федеральная железная дорога9) Юридический термин: Dead Body, Death Bringer10) Бухгалтерия: Declining Balance11) Грубое выражение: Dumb Bastard, Dumb Bozo, Dumb Butt12) Металлургия: dip brazing13) Сокращение: Date Before, Double Base, delayed broadcasting, double bottom, double-biased (relay), dry bulb thermometer14) Физиология: Date Of Birth, Disability15) Электроника: Design Based, Double Biased, Dual Band16) Вычислительная техника: digital block, DataBase17) Нефть: cement dump-bailer service, damaged bit, drilling barge, drilling break, временная остановка при бурении (drilling break)18) Кардиология: ДВ (диагональная ветвь / diagonal branch)19) Связь: Data Base, detailed billing20) Космонавтика: зона нечувствительности21) Фирменный знак: Design Berlin, Development Bank22) Глоссарий компании Сахалин Энерджи: крановое судно (derrick barge), debutanized (fractionated to remove butane and lighter components)23) Сетевые технологии: база данных24) Полимеры: direct buried, dry bulb25) Программирование: Define Byte, база данных (БД)26) Контроль качества: development batch27) Сахалин Р: derrick barge28) Медицинская техника: Бюллетень по оборудованию (Device Bulletin)29) Макаров: directional radio beacon30) Расширение файла: Data Buffer, Device Bay, dBASE IV Configuration file, Multi Edit config (ME), Database file (Paradox, XTreeGold, dbvista), Temporary file (dBASE - Modula2), Temporary file (dBASE IV), Database (dbVista - Paradox - Smartware - XTreeGold)31) Электротехника: double braided, double break, dynamic braking, distribution board32) Имена и фамилии: David Bowie33) НАСА: Digital Bilevel acquisition -
89 Db
1) Общая лексика: design basis, Дт. (debit)2) Компьютерная техника: Data Bus, Data Byte, Desktop Bundle3) Авиация: data bit4) Медицина: dose banding (лучевая терапия)5) Военный термин: daily bulletin, depth bomb, disciplinary barracks, dispersal base, distribution box, distribution branch, dive bomber, division base, double-barrelled, double-base, duty bulletin, буфер обнаружения (БО) (Detection Buffer), БД6) Техника: data block, dead band, decibel meter, decimal-to-binary conversion, delayed breeder, delayed broadcast, diffused base, display buffer, documentary bill, double-braided, double-break contact7) Химия: Double Bond8) Железнодорожный термин: (German Federal Railway) Немецкая Федеральная железная дорога9) Юридический термин: Dead Body, Death Bringer10) Бухгалтерия: Declining Balance11) Грубое выражение: Dumb Bastard, Dumb Bozo, Dumb Butt12) Металлургия: dip brazing13) Сокращение: Date Before, Double Base, delayed broadcasting, double bottom, double-biased (relay), dry bulb thermometer14) Физиология: Date Of Birth, Disability15) Электроника: Design Based, Double Biased, Dual Band16) Вычислительная техника: digital block, DataBase17) Нефть: cement dump-bailer service, damaged bit, drilling barge, drilling break, временная остановка при бурении (drilling break)18) Кардиология: ДВ (диагональная ветвь / diagonal branch)19) Связь: Data Base, detailed billing20) Космонавтика: зона нечувствительности21) Фирменный знак: Design Berlin, Development Bank22) Глоссарий компании Сахалин Энерджи: крановое судно (derrick barge), debutanized (fractionated to remove butane and lighter components)23) Сетевые технологии: база данных24) Полимеры: direct buried, dry bulb25) Программирование: Define Byte, база данных (БД)26) Контроль качества: development batch27) Сахалин Р: derrick barge28) Медицинская техника: Бюллетень по оборудованию (Device Bulletin)29) Макаров: directional radio beacon30) Расширение файла: Data Buffer, Device Bay, dBASE IV Configuration file, Multi Edit config (ME), Database file (Paradox, XTreeGold, dbvista), Temporary file (dBASE - Modula2), Temporary file (dBASE IV), Database (dbVista - Paradox - Smartware - XTreeGold)31) Электротехника: double braided, double break, dynamic braking, distribution board32) Имена и фамилии: David Bowie33) НАСА: Digital Bilevel acquisition -
90 IB
1) Компьютерная техника: Internal Bus2) Медицина: БИ (Брошюра исследователя, Investigator Brochure)3) Военный термин: Instructor B, Issue Book, incendiary bomb, infantry battalion, infantry brigade, information bulletin, information bureau, inspection bulletin, instruction book, intelligence branch, intelligence bulletin, interior ballistics4) Техника: Institute of Bankers, identification beacon, in bulk, initial bath, inner bremsstrahlung, interference blanker, intermediate building5) Сельское хозяйство: infectious bronchitis, internal browning6) Химия: Ion Balance, Isospin Breaking7) Биржевой термин: introducing broker8) Грубое выражение: I Bull, Insane Bitch, Intelligent Bullshitters9) Металлургия: induction brazing10) Сокращение: International Bank, ironing board11) Физиология: Inflammatory Bowel, Internal Bleeding12) Электроника: интеллектуальное здание (Intelligent Building)13) Вычислительная техника: input buffer, In Band (S-ATA), InterBase14) Нефть: impression block, insert bit, iron body, скважинная печать (для определения положения и состояния части бурильной колонны, оставшейся в скважине, или состояния обсадной колонны, impression block), стальной корпус (задвижки, клапана)15) Связь: плата канала управления16) Банковское дело: Институт банковского дела (Великобритания; The Institute of Bankers), Investment Banking17) Транспорт: In Bound18) Деловая лексика: Intellectual Brains19) Образование: Международный Бакалавриат (International Baccalaureate)20) Инвестиции: investment bank21) ЕБРР: investment broker22) Автоматика: inside blade23) Медицинская техника: integrated backscatter (ЭхоКГ)25) Имена и фамилии: Isaac Butts26) Ebay. In Box27) Фармация: Investigator's Brochure28) Должность: Imperial Blogger, International Baccalaureate, International Baccalaureus29) Чат: I'm Bored, Internet Boyfriend, Itty Bitty -
91 MTB
1) Общая лексика: Major Tender Board (SEIC)2) Медицина: МБТ (Mycobacterium tuberculosis, микобактерия туберкулёза)3) Военный термин: medium tank battalion, mobilization troop basis4) Техника: machine-tool builder5) Шутливое выражение: Miller Time Boys, More Than Beer6) Юридический термин: Man Thats Bad7) Оптика: main time base8) Сокращение: Mobility Test-Bed, maintenance of true bearing, motor torpedo boat, Merchandise Trade Balance, Mountain Bike9) Транспорт: Materials Transportation Bureau10) Автоматика: machine tool builder, mean time between breakdowns11) Химическое оружие: mustard temperature-conditioning box12) Велосипеды: multi-terrain bike13) NYSE. M & T Bank Corporation -
92 MWB
1) Сокращение: Motorenwerk Bremerhaven GmbH (Germany), motor whaleboat2) Электроника: Multiprogram Wire Broadcasting3) Картография: Metropolitan Water Board4) Фирменный знак: Master Web Builders5) Образование: Mathematics Work Book6) Безопасность: manual white balance7) Имена и фамилии: Margaret Wise Brown -
93 NB
1) Общая лексика: рассеяный (рассеянНый = absent-minded)2) Компьютерная техника: Non Blank3) Американизм: National Battlefield, National Board4) Спорт: Non Blocking6) Военный термин: Navy band, New Blood, naval base, night bomber, night bombing, nonbattle7) Техника: narrow-band, navigation base, necessary bandwidth, nitrobenzene, nonthermal background, nuclear boiler8) Сельское хозяйство: nitrogen balance9) Религия: Nota Bene ("take special note of")11) Бухгалтерия: Net Benefit12) Грубое выражение: Naked Bike, Naked Bunch, Nasty Bastard, Noble Bitch13) Оптика: narrowband14) Сокращение: Nebraska, Neural Beamforming, North Britain, ZIP+4 nonpresort Barcoded rate category abbreviation on letter mail key line, narrow band, northbound, number, no bias (relay), New Brunswick, newborn, (Nota Bene) Заметь хорошо15) Университет: Nursing Building16) Физиология: New Born, Nose Bleed17) Электроника: News Bulletin, No Bias, Noise Blanker18) Вычислительная техника: no banner, noise blocker, Nota bene (DFUE-Slang, Usenet, IRC)19) Нефть: bond number, new bit, новое долото (new bit)20) Банковское дело: новые облигации (new bonds)21) СМИ: No Broadcast, Note Bene22) Деловая лексика: Net Business, Nights Booked23) Бурение: обратите внимание (notabene)24) Образование: No Break25) Инвестиции: new bonds26) Полимеры: nonburning27) Контроль качества: Brinell hardness28) Гидравлика: условный диаметр, Ду29) Расширение файла: Text document (Nota Bene)30) Нефть и газ: noise band, (Nominal Bore) номинальный диаметр31) Каспий: nominal bore32) Имена и фамилии: Napoleon Bonaparte, Neil Bogart, Nero Bianco, Newton Brown33) Ebay. No Box34) Должность: Net Benefits, No Bargaining35) Правительство: Naples Beach, New Bedford, North Beach, North Branch -
94 Nb
1) Общая лексика: рассеяный (рассеянНый = absent-minded)2) Компьютерная техника: Non Blank3) Американизм: National Battlefield, National Board4) Спорт: Non Blocking6) Военный термин: Navy band, New Blood, naval base, night bomber, night bombing, nonbattle7) Техника: narrow-band, navigation base, necessary bandwidth, nitrobenzene, nonthermal background, nuclear boiler8) Сельское хозяйство: nitrogen balance9) Религия: Nota Bene ("take special note of")11) Бухгалтерия: Net Benefit12) Грубое выражение: Naked Bike, Naked Bunch, Nasty Bastard, Noble Bitch13) Оптика: narrowband14) Сокращение: Nebraska, Neural Beamforming, North Britain, ZIP+4 nonpresort Barcoded rate category abbreviation on letter mail key line, narrow band, northbound, number, no bias (relay), New Brunswick, newborn, (Nota Bene) Заметь хорошо15) Университет: Nursing Building16) Физиология: New Born, Nose Bleed17) Электроника: News Bulletin, No Bias, Noise Blanker18) Вычислительная техника: no banner, noise blocker, Nota bene (DFUE-Slang, Usenet, IRC)19) Нефть: bond number, new bit, новое долото (new bit)20) Банковское дело: новые облигации (new bonds)21) СМИ: No Broadcast, Note Bene22) Деловая лексика: Net Business, Nights Booked23) Бурение: обратите внимание (notabene)24) Образование: No Break25) Инвестиции: new bonds26) Полимеры: nonburning27) Контроль качества: Brinell hardness28) Гидравлика: условный диаметр, Ду29) Расширение файла: Text document (Nota Bene)30) Нефть и газ: noise band, (Nominal Bore) номинальный диаметр31) Каспий: nominal bore32) Имена и фамилии: Napoleon Bonaparte, Neil Bogart, Nero Bianco, Newton Brown33) Ebay. No Box34) Должность: Net Benefits, No Bargaining35) Правительство: Naples Beach, New Bedford, North Beach, North Branch -
95 OTB
1) Спорт: Off The Board, Over The Bars2) Военный термин: Only The Best3) Бухгалтерия: Off Trial Balance4) Сокращение: off to bed, off track betting5) Электроника: On The Button6) Банковское дело: open-to-buy7) Деловая лексика: On The Ball8) Химическое оружие: Operations and Training Branch -
96 VDB
1) Американизм: Vulnerability DataBase2) Спорт: Visitors Display Board3) Химия: VanDyke Brown test4) Электроника: Variable Declining Balance5) Транспорт: Voluntary Denied Boarding6) Фирменный знак: Video Data Bank7) Имена и фамилии: Victor David Brenner8) Программное обеспечение: Visual dBase9) Базы данных: Virtual DataBase -
97 WLB
1) Общая лексика: Welsh Language Board2) Военный термин: weapons logbook3) Сокращение: wallboard4) Транспорт: Seagoing Buoy Tender5) Деловая лексика: Work/ Life Balance6) Образование: World Learning for Business7) AMEX. Westmoreland Coal Company -
98 beam
1) Компьютерная техника: Board Electronically Accessible Mail4) Физиология: Bio Electric Assessment Method, Brain Electrical Activity Mapping5) Электроника: Biology Electronics Aesthetics Mechanics6) Деловая лексика: Builders Employing Associate Members7) Образование: Brain Empowerment Awareness Matrix8) Должность: Bridge To Employment And More -
99 bos
1) Военный термин: Base Operating System, Base Operation Services, base operating supplies, base operating support, battalion orderly sergeant, battlefield operating system, bombing section2) Техника: Bag Of Stones, basic object system, beryllium optical system, blasting off solid, bright object sensor3) Шутливое выражение: Basement Operating System, Basic Oscar Services4) Экономика: Наблюдательный Совет (Board of Supervisors)5) Грубое выражение: Brothers Of Stupidity, Bunch Of Shit6) Металлургия: Back Of Slip7) Сокращение: Business Office Supervisor8) Вычислительная техника: базовая операционная система, Basic Overseer Server (AFS), Basic Operating System (AIX, IBM), Batch Operating System (OS, Honeywell)9) Нефть: brown oil stain10) Транспорт: General Edward Lawrence Logan International Airport11) СМИ: Book Of Style12) Сетевые технологии: Balance Of Systems13) Контроль качества: Bayesian operating characteristic14) Макаров: blasting off the solid15) Расширение файла: Basic Operating System16) Собаководство: Best Opposite Sex (to BOB), BOS (лучший из противоположного пола)17) Электротехника: bus-organized structure18) NYSE. Boston Celtics Limited Partnership19) Аэропорты: Logan International Airport, Boston, Massachusetts USA20) Программное обеспечение: Business Operating System -
100 dB
1) Общая лексика: design basis, Дт. (debit)2) Компьютерная техника: Data Bus, Data Byte, Desktop Bundle3) Авиация: data bit4) Медицина: dose banding (лучевая терапия)5) Военный термин: daily bulletin, depth bomb, disciplinary barracks, dispersal base, distribution box, distribution branch, dive bomber, division base, double-barrelled, double-base, duty bulletin, буфер обнаружения (БО) (Detection Buffer), БД6) Техника: data block, dead band, decibel meter, decimal-to-binary conversion, delayed breeder, delayed broadcast, diffused base, display buffer, documentary bill, double-braided, double-break contact7) Химия: Double Bond8) Железнодорожный термин: (German Federal Railway) Немецкая Федеральная железная дорога9) Юридический термин: Dead Body, Death Bringer10) Бухгалтерия: Declining Balance11) Грубое выражение: Dumb Bastard, Dumb Bozo, Dumb Butt12) Металлургия: dip brazing13) Сокращение: Date Before, Double Base, delayed broadcasting, double bottom, double-biased (relay), dry bulb thermometer14) Физиология: Date Of Birth, Disability15) Электроника: Design Based, Double Biased, Dual Band16) Вычислительная техника: digital block, DataBase17) Нефть: cement dump-bailer service, damaged bit, drilling barge, drilling break, временная остановка при бурении (drilling break)18) Кардиология: ДВ (диагональная ветвь / diagonal branch)19) Связь: Data Base, detailed billing20) Космонавтика: зона нечувствительности21) Фирменный знак: Design Berlin, Development Bank22) Глоссарий компании Сахалин Энерджи: крановое судно (derrick barge), debutanized (fractionated to remove butane and lighter components)23) Сетевые технологии: база данных24) Полимеры: direct buried, dry bulb25) Программирование: Define Byte, база данных (БД)26) Контроль качества: development batch27) Сахалин Р: derrick barge28) Медицинская техника: Бюллетень по оборудованию (Device Bulletin)29) Макаров: directional radio beacon30) Расширение файла: Data Buffer, Device Bay, dBASE IV Configuration file, Multi Edit config (ME), Database file (Paradox, XTreeGold, dbvista), Temporary file (dBASE - Modula2), Temporary file (dBASE IV), Database (dbVista - Paradox - Smartware - XTreeGold)31) Электротехника: double braided, double break, dynamic braking, distribution board32) Имена и фамилии: David Bowie33) НАСА: Digital Bilevel acquisition
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