-
21 clock
I [klɔk] 1. сущ.1)- clock radioShe looked at the clock on the wall. — Она посмотрела на часы на стене.
б) секундомерHe crossed the finish line, saw the clock stopped at 37.40 and was astounded to realize that his team had taken.10 of a second from the world record set in 1991. — Он пересёк финишную черту, увидел, что секундомер показывает 37,40 и с изумлением понял, что его команда улучшила на одну десятую секунды мировой рекорд, установленный в 1991 г.
2) ( the clock) разг.а) циферблатBut the Scots equalised with just four minutes left on the clock. — Но за четыре минуты до конца матча шотландцы сравняли счёт.
б) шкала (спидометра, одометра)a used Jaguar car with over 82,000 miles on the clock — подержанный "ягуар" с пробегом более 82000 миль
I couldn't see the clock but I guess she was needling over a hundred. — Я не видел спидометра, но полагаю, что скорость была больше сотни.
•Syn:dial 1. 1)3) ( the clock) время (прохождения дистанции, выполнения работы или задания)The competition involves an arduous ten kilometre run preceded by a long assault course, against the clock. — Соревнования включают в себя десятикилометровый кросс после преодоления длинной полосы препятствий (на время).
We are working against the clock right now. — Сейчас мы работаем не покладая рук, так как времени у нас в обрез.
4) разг. "табло", физиономияSyn:face 1.5) разг. удар кулакомSyn:punch I 1.6) ( the clock) = time clock••- around the clockto put / set back the clock — (пытаться) повернуть назад колесо истории; задерживать развитие
- round the clock
- eat up the clock
- run out the clock
- kill the clock 2. гл.He was clocked at 10.35 secs for the 100 metres. — Он пробежал стометровку за 10.35 секунд.
A cheetah has been clocked at 103 ft. per second, twice the speed of a greyhound. — Гепарды способны развивать скорость до ста трёх футов в секунду (примерно 113 км/ч), что в два раза больше скорости гончих.
2) показывать, регистрировать ( о приборе)Five minutes before the collision, the crash data recorder clocked the speed at 91 m.p.h. — За пять минут до столкновения аварийный бортовой самописец зарегистрировал скорость, равную девяносто одной миле в час.
Syn:3) = clock upа) показывать такой-то результат ( о спортсмене)In the second round, Lewis clocked the best time of the day, 9.99 seconds. — Во втором забеге Льюис показал лучшее время по итогам дня – 9,99 секунд.
б) проводить столько-то времениHe has clocked 158 hours in his private jet in the past month alone. — В одном только прошлом месяце он провёл на борту своего частного самолёта сто пятьдесят восемь часов.
In the last three years you've clocked up more sick leave than anyone in the office. — В последние три года вы больше всех в нашей фирме провёли времени на больничном.
Syn:put in 6)в) брит. приносить такую-то выручку, прибыль, доходThe new thriller clocked up box office receipts in excess of $100 million. — Кассовые сборы нового триллера превысили сто миллионов долларов.
Syn:realize 4) б)г) преодолевать такое-то расстояниеThe car has clocked 100,000 miles. — Этот автомобиль прошёл сто тысяч миль.
''We wanted a pool that was big enough to be worth swimming in, " explains Jonathan, who clocks two miles every day. — ''Мы хотели, чтобы у нас был достаточно большой плавательный бассейн'', - объясняет Джонатан, который ежедневно проплывает две мили.
д) одерживать ( победу)He clocked up another win. — Он одержал ещё одну победу.
The speech clocked in at under 45 minutes. — Выступление длилось не более 45 минут.
His throws clocked in at more than 70 miles an hour. — Брошенные им мячи летели со скоростью семьдесят миль в час и выше.
5) брит.; разг. ударить, влепить, вмазатьI clocked him one in the eye. — Я засветил ему в глаз.
6) брит.; разг. замечать, засекатьI clocked her and her husband but I don't think she saw us. — Я заметила её и её мужа, но вряд ли она заметила нас.
Syn:notice 2.7) брит.; разг. "скручивать" пробег (выставлять фальшивые показания на одометре, пытаясь занизить степень износа автомобиля)•- clock in- clock off
- clock on
- clock out
- clock up II [klɔk] сущ.; текст. -
22 recaudación
recaudación sustantivo femenino (— en cine) box office receipts (pl); (— en estadio) gate
recaudación sustantivo femenino
1 (de un comercio, del cine, teatro) takings pl
2 Dep (en un espectáculo deportivo) gate
3 (de impuestos, de una colecta, etc) collection ' recaudación' also found in these entries: Spanish: coperacha English: collection - gate - proceeds - takings - fund -
23 proceeds
n pl вырученная сумма, выручка, доходgross proceeds — валовая выручка, валовой доход
Синонимический ряд:1. profit (noun) income; lucre; net; outcome; produce; profit; remuneration; result; reward2. profits (noun) earnings; gains; profits; returns3. return (noun) box office; gain; gate receipts; gross; interest; receipts; return; revenue; yield4. advances (verb) advances; come along; get along; gets along; gets on; marches; moves; progresses5. goes (verb) fares; goes; hies; journeys; passes; push on; pushes on; repairs; travels; wends6. springs (verb) arises; births; comes; comes from; derives; derives from; emanates; flows; heads; issues; originates; rises; springs; stems -
24 stand
stænd
1. past tense, past participle - stood; verb1) (to be in an upright position, not sitting or lying: His leg was so painful that he could hardly stand; After the storm, few trees were left standing.)2) ((often with up) to rise to the feet: He pushed back his chair and stood up; Some people like to stand (up) when the National Anthem is played.)3) (to remain motionless: The train stood for an hour outside Newcastle.)4) (to remain unchanged: This law still stands.)5) (to be in or have a particular place: There is now a factory where our house once stood.)6) (to be in a particular state, condition or situation: As matters stand, we can do nothing to help; How do you stand financially?)7) (to accept or offer oneself for a particular position etc: He is standing as Parliamentary candidate for our district.)8) (to put in a particular position, especially upright: He picked up the fallen chair and stood it beside the table.)9) (to undergo or endure: He will stand (his) trial for murder; I can't stand her rudeness any longer.)10) (to pay for (a meal etc) for (a person): Let me stand you a drink!)
2. noun1) (a position or place in which to stand ready to fight etc, or an act of fighting etc: The guard took up his stand at the gate; I shall make a stand for what I believe is right.)2) (an object, especially a piece of furniture, for holding or supporting something: a coat-stand; The sculpture had been removed from its stand for cleaning.)3) (a stall where goods are displayed for sale or advertisement.)4) (a large structure beside a football pitch, race course etc with rows of seats for spectators: The stand was crowded.)5) ((American) a witness box in a law court.)•- standing
3. noun1) (time of lasting: an agreement of long standing.)2) (rank or reputation: a diplomat of high standing.)•- stand-by
4. adjective((of an airline passenger or ticket) costing or paying less than the usual fare, as the passenger does not book a seat for a particular flight, but waits for the first available seat.)
5. adverb(travelling in this way: It costs a lot less to travel stand-by.)- stand-in- standing-room
- make someone's hair stand on end
- stand aside
- stand back
- stand by
- stand down
- stand fast/firm
- stand for
- stand in
- stand on one's own two feet
- stand on one's own feet
- stand out
- stand over
- stand up for
- stand up to
stand1 n tribuna / graderíawe had a good view from our seats in the stand veíamos bien desde nuestras localidades en la tribunastand2 vb1. estar de pie2. ponerse de pie / levantarseeveryone stood when the headmaster came in al entrar el director, todo el mundo se puso de pie3. estar4. poner5. aguantar / soportarstand still! ¡estáte quieto! / ¡no te muevas!
stand m (pl stands) Com stand ' stand' also found in these entries: Spanish: abordaje - aguantar - arisca - arisco - así - atragantarse - atravesarse - atril - banquillo - brazo - campar - cara - caseta - condescendencia - contemplación - convoy - cruzarse - cuadrarse - desorganizada - desorganizado - despuntar - destacar - destacarse - distinguirse - dominar - elevarse - erguirse - erizar - erizarse - estrado - expositor - expositora - flojera - frente - fritura - gorda - gordo - imponer - intríngulis - levantarse - obstaculizar - pabellón - parar - parada - parado - paragüero - pararse - paripé - perchero - pie English: angular - bear - booth - chance - end - fast - hair - humour - hypocrite - leg - news-stand - one-night - pace - stand - stand about - stand around - stand aside - stand back - stand by - stand down - stand for - stand in - stand out - stand over - stand up - stand-in - stand-off - stand-offishness - stand-to - stand-up comic - standby ticket - still - stood - taxi stand - wastefulness - whereas - witness stand - attention - band - bristle - clear - coat - crowd - ease - freeze - get - grand - ground - hand - headtr[stænd]1 (position) lugar nombre masculino, sitio; (attitude, opinion) posición nombre femenino, postura; (defence, resistence) resistencia3 (stall - in market) puesto, tenderete nombre masculino; (- at exhibition) stand nombre masculino; (- at fair) caseta, barraca4 (for taxis) parada5 SMALLSPORT/SMALL (in stadium) tribuna6 SMALLAMERICAN ENGLISH/SMALL (witness box) estrado1 (person - be on one's feet) estar de pie, estar; (- get up) ponerse de pie, levantarse; (- remain on one's feet) quedarse de pie; (- take up position) ponerse■ stand still! ¡estáte quieto,-a!, ¡no te muevas!■ don't just stand there! ¡no te quedes allí parado!2 (measure - height) medir; (- value, level) marcar, alcanzar■ inflation stands at 6% la inflación alcanza el 6%3 (thing - be situated) estar, encontrarse, haber4 (remain valid) seguir en pie, seguir vigente5 (be in a certain condition) estar■ he stands high in their opinion tienen muy buena opinión de él, le tienen mucho respeto6 (be in particular situation) estar■ how do things stand between you and your boss? ¿cómo están las cosas entre tu jefe y tú?7 (take attitude, policy) adoptar una postura■ where do you stand on abortion? ¿cuál es tu posición sobre el aborto?8 (be likely to) poder10 SMALLPOLITICS/SMALL (run) presentarse1 (place) poner, colocar■ I stood the boy on a box so he could see the procession puso el niño encima de un caja para que viera el desfile■ will it stand the test of time? ¿resistirá el paso del tiempo?\SMALLIDIOMATIC EXPRESSION/SMALL'No standing' SMALLAMERICAN ENGLISH/SMALL "Prohibido estacionarse"'Stand and deliver!' "La bolsa o la vida"to do something standing on one's head hacer algo con los ojos cerradosto know where one stands saber a qué atenersenot to stand a chance no tener ni la más remota posibilidadto stand bail (for somebody) salir fiador,-ra (por alguien)to stand clear (of something) apartarse (de algo)■ stand clear of the doors! ¡apártense de las puertas!to stand fast / stand firm mantenerse firmeto stand guard over vigilarto stand in the way of impedir, obstaculizar, poner trabas ato stand on ceremony ser muy ceremonioso,-ato stand one's ground mantenerse firme, seguir en sus treceto stand on one's head hacer el pinoto stand on one's own two feet apañárselas solo,-ato stand out a mile saltar a la vistato stand somebody in good stead resultarle muy útil a alguiento stand something on its head dar la vuelta a algo, poner algo patas arribato stand to attention estar firmes, cuadrarseto stand to reason ser lógico,-ato stand trial ser procesado,-ato stand up and be counted dar la cara por sus principioscake stand bandeja para pastelescoat stand / hat stand percheronewspaper stand quiosco1) : estar de pie, estar paradoI was standing on the corner: estaba parada en la esquinathey stand third in the country: ocupan el tercer lugar en el paísthe machines are standing idle: las máquinas están paradashow does he stand on the matter?: ¿cuál es su postura respecto al asunto?5) be: estarthe house stands on a hill: la casa está en una colina6) continue: seguirthe order still stands: el mandato sigue vigentestand vt1) place, set: poner, colocarhe stood them in a row: los colocó en hilera2) tolerate: aguantar, soportarhe can't stand her: no la puede tragar3)to stand firm : mantenerse firme4)to stand guard : hacer la guardiastand n1) resistance: resistencia fto make a stand against: resistir a2) booth, stall: stand m, puesto m, kiosko m (para vender periódicos, etc)3) base: pie m, base f4) : grupo m (de árboles, etc.)5) position: posición f, postura f6) stands nplgrandstand: tribuna fn.• apostadero s.m.• banca s.f.• caseta s.f.• etapa s.f.• parada s.f.• pedestal s.m.• pie s.m.• posición s.f.• postura s.f.• puesto s.m.• quiosco s.m.• soporte s.m.• tarima s.f. (Election, UK)v.v.(§ p.,p.p.: stood) = estar v.(§pres: estoy, estás...) pret: estuv-•)• resistir v.• soportar v.stænd
I
1)a) ( position) lugar m, sitio mb) ( attitude) postura f, posición fto take a stand on something — adoptar una postura or posición (con) respecto a algo
c) ( resistance) resistencia fto make a stand against something — oponer* resistencia a algo
2)a) (pedestal, base) pie m, base fb) ( for sheet music) atril mc) (for coats, hats) perchero m3) (at fair, exhibition) stand m, caseta f; ( larger) pabellón mnewspaper stand — puesto m de periódicos
a hot-dog stand — (esp AmE) un puesto de perritos calientes
4) ( for spectators) (often pl) tribuna f5) ( witness box) (AmE) estrado m
II
1.
(past & past p stood) intransitive verb1)a) (be, remain upright) \<\<person\>\> estar* de pie, estar* parado (AmL)I've been standing here for hours — llevo horas aquí de pie or (AmL) aquí parado
b) ( rise) levantarse, ponerse* de pie, pararse (AmL)her hair stood on end — se le pusieron los pelos de punta, se le pararon los pelos (AmL); see also stand up
c) ( in height)the tower stands 30 meters high — la torre tiene or mide 30 metros de altura
2) (move, take up position) ponerse*, pararse (AmL)stand over there — ponte or (AmL tb) párate allí
he stood on a chair — se subió a or (AmL tb) se paró en una silla
to stand aside — hacerse* a un lado, apartarse
can you stand on your head? — ¿sabes pararte de cabeza or (Esp) hacer el pino?
3)a) (be situated, located)the chapel stands on the site of a pagan temple — la capilla ocupa el lugar de un antiguo templo pagano
b) ( hold position)where do you stand on this issue? — ¿cuál es tu posición en cuanto a este problema?
c) (be mounted, fixed)a hut standing on wooden piles — una choza construida or que descansa sobre pilotes de madera
4)a) (stop, remain still) \<\<person\>\>can't you stand still for two minutes? — ¿no puedes estarte quieto un minuto?
no standing — (AmE) estacionamiento prohibido, prohibido estacionarse
to stand firm o fast — mantenerse* firme
b) ( remain undisturbed) \<\<batter/water\>\>c) (survive, last)5) (remain unchanged, valid) \<\<law/agreement\>\> seguir* vigente or en vigor6)a) (be)b) ( be currently)to stand AT something: unemployment stands at 17% el desempleo alcanza el 17%; receipts stand at $150,000 — el total recaudado asciende a 150.000 dólares
c) ( be likely to)to stand to + INF: he stands to lose a fortune puede llegar a perder una fortuna; what does she stand to gain out of this? — ¿qué es lo que puede ganar con esto ?
7) (for office, election) (BrE) presentarse (como candidato)to stand FOR something: she is standing for the presidency — se va a presentar como candidata a la presidencia
2.
vt1) ( place) poner*; (carefully, precisely) colocar*he stood the ladder against the wall — puso or colocó or apoyó la escalera contra la pared
2)a) (tolerate, bear) (with can, can't, won't) \<\<pain/noise\>\> aguantar, soportarI can't stand him — no lo aguanto or soporto, no lo trago (fam)
I can't stand it any longer! — no puedo más!, no aguanto más!
to stand -ING: she can't stand being interrupted — no soporta or no tolera que la interrumpan
b) ( withstand) \<\<heat/strain\>\> soportar, resistir3) ( pay for) \<\<drink/dinner\>\> invitar a•Phrasal Verbs:- stand by- stand in- stand up[stænd] (vb: pt, pp stood)1. N1) (=position) posición f, puesto m2) (fig) (=stance) actitud f, postura f3) (Mil)- make a standone-night standto make or take a stand against sth — oponer resistencia a algo
4) (for taxis) parada f (de taxis)5) (=lamp stand) pie m; (=music stand) atril m; (=hallstand) perchero m6) (=newspaper stand) quiosco m, puesto m (esp LAm); (=market stall) puesto m; (in shop) estante m, puesto m; (at exhibition) caseta f, stand m; (=bandstand) quiosco m7) (Sport) (=grandstand) tribuna f8) (Jur) estrado mto take the stand — (esp US) (=go into witness box) subir a la tribuna de los testigos; (=give evidence) prestar declaración
9) [of trees] hilera f, grupo m10) *** (=erection) empalme *** m11) = standstill2. VT1) (=place) poner, colocar2) (=withstand) resistirit won't stand the cold — no resiste el or al frío
his heart couldn't stand the shock — su corazón no resistió el or al choque
- stand one's ground3) (=tolerate) aguantarI can't stand it any longer! — ¡no aguanto más!
I can't stand (the sight of) him — no lo aguanto, no lo puedo tragar
chance 1., 3)I can't stand waiting for people — no aguanto or soporto que me hagan esperar
4) * (=pay for)to stand sb a drink/meal — invitar a algn a una copa/a comer
3. VI1) (=be upright) estar de pie or derecho, estar parado (LAm)we must stand together — (fig) debemos unirnos or ser solidarios
- stand on one's own two feet- stand tallease 1., 4)2) (=get up) levantarse, pararse (LAm)all stand! — ¡levántense!
3) (=stay, stand still)don't just stand there, do something! — ¡no te quedes ahí parado, haz algo!
to stand talking — seguir hablando, quedarse a hablar
we stood chatting for half an hour — charlamos durante media hora, pasamos media hora charlando
stand and deliver! — ¡la bolsa o la vida!
4) (=tread)he stood on the brakes — (Aut) * pisó el freno a fondo
5) (=measure) medirthe mountain stands 3,000m high — la montaña tiene una altura de 3.000m
6) (=have reached)the thermometer stands at 40° — el termómetro marca 40 grados
the record stands at ten minutes — el record está en diez minutos, el tiempo récord sigue siendo de diez minutos
sales stand at five per cent more than last year — las ventas han aumentado en un cinco por cien en relación con el año pasado
7) (=be situated) encontrarse, ubicarse (LAm)8) (=be mounted, based) apoyarse9) (=remain valid) [offer, argument, decision] seguir en pie or vigenteit has stood for 200 years — ha durado 200 años ya, lleva ya 200 años de vida
10) (fig) (=be placed) estar, encontrarseas things stand, as it stands — tal como están las cosas
how do we stand? — ¿cómo estamos?
where do you stand with him? — ¿cuáles son tus relaciones con él?
11) (=be in a position)what do we stand to gain by it? — ¿qué posibilidades hay para nosotros de ganar algo?, ¿qué ventaja nos daría esto?
we stand to lose a lot — para nosotros supondría una pérdida importante, estamos en peligro de perder bastante
12) (=be)to stand (as) security for sb — (Econ) salir fiador de algn; (fig) salir por algn
clear 2., 3), correct 2., 1)it stands to reason that... — es evidente que..., no cabe duda de que...
13) (=remain undisturbed) estarto let sth stand in the sun — poner algo al sol, dejar algo al sol
14) (Brit) (Pol) presentarse (como candidato)•
to stand against sb in an election — presentarse como oponente a algn en unas elecciones•
to stand as a candidate — presentarse como candidato•
to stand for Parliament — presentarse como candidato a diputado15) (Econ)there is £50 standing to your credit — usted tiene 50 libras en el haber
- stand by- stand in- stand to- stand up* * *[stænd]
I
1)a) ( position) lugar m, sitio mb) ( attitude) postura f, posición fto take a stand on something — adoptar una postura or posición (con) respecto a algo
c) ( resistance) resistencia fto make a stand against something — oponer* resistencia a algo
2)a) (pedestal, base) pie m, base fb) ( for sheet music) atril mc) (for coats, hats) perchero m3) (at fair, exhibition) stand m, caseta f; ( larger) pabellón mnewspaper stand — puesto m de periódicos
a hot-dog stand — (esp AmE) un puesto de perritos calientes
4) ( for spectators) (often pl) tribuna f5) ( witness box) (AmE) estrado m
II
1.
(past & past p stood) intransitive verb1)a) (be, remain upright) \<\<person\>\> estar* de pie, estar* parado (AmL)I've been standing here for hours — llevo horas aquí de pie or (AmL) aquí parado
b) ( rise) levantarse, ponerse* de pie, pararse (AmL)her hair stood on end — se le pusieron los pelos de punta, se le pararon los pelos (AmL); see also stand up
c) ( in height)the tower stands 30 meters high — la torre tiene or mide 30 metros de altura
2) (move, take up position) ponerse*, pararse (AmL)stand over there — ponte or (AmL tb) párate allí
he stood on a chair — se subió a or (AmL tb) se paró en una silla
to stand aside — hacerse* a un lado, apartarse
can you stand on your head? — ¿sabes pararte de cabeza or (Esp) hacer el pino?
3)a) (be situated, located)the chapel stands on the site of a pagan temple — la capilla ocupa el lugar de un antiguo templo pagano
b) ( hold position)where do you stand on this issue? — ¿cuál es tu posición en cuanto a este problema?
c) (be mounted, fixed)a hut standing on wooden piles — una choza construida or que descansa sobre pilotes de madera
4)a) (stop, remain still) \<\<person\>\>can't you stand still for two minutes? — ¿no puedes estarte quieto un minuto?
no standing — (AmE) estacionamiento prohibido, prohibido estacionarse
to stand firm o fast — mantenerse* firme
b) ( remain undisturbed) \<\<batter/water\>\>c) (survive, last)5) (remain unchanged, valid) \<\<law/agreement\>\> seguir* vigente or en vigor6)a) (be)b) ( be currently)to stand AT something: unemployment stands at 17% el desempleo alcanza el 17%; receipts stand at $150,000 — el total recaudado asciende a 150.000 dólares
c) ( be likely to)to stand to + INF: he stands to lose a fortune puede llegar a perder una fortuna; what does she stand to gain out of this? — ¿qué es lo que puede ganar con esto ?
7) (for office, election) (BrE) presentarse (como candidato)to stand FOR something: she is standing for the presidency — se va a presentar como candidata a la presidencia
2.
vt1) ( place) poner*; (carefully, precisely) colocar*he stood the ladder against the wall — puso or colocó or apoyó la escalera contra la pared
2)a) (tolerate, bear) (with can, can't, won't) \<\<pain/noise\>\> aguantar, soportarI can't stand him — no lo aguanto or soporto, no lo trago (fam)
I can't stand it any longer! — no puedo más!, no aguanto más!
to stand -ING: she can't stand being interrupted — no soporta or no tolera que la interrumpan
b) ( withstand) \<\<heat/strain\>\> soportar, resistir3) ( pay for) \<\<drink/dinner\>\> invitar a•Phrasal Verbs:- stand by- stand in- stand up -
25 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.————————————————————————————————————————
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box office — box′ of fice n. 1) sbz the office at which tickets are sold 2) sbz Theat. a) receipts from a play or other entertainment b) entertainment popular enough to attract paying audiences and make a profit: This show will be good box office[/ex] •… … From formal English to slang
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