-
21 indirect costs
Fin. coûts/frais indirects; dépenses hors-budgetEnglish-French dictionary of law, politics, economics & finance > indirect costs
-
22 monitoring actual costs versus budget
Англо-русский экономический словарь > monitoring actual costs versus budget
-
23 Sollkosten
Sollkosten pl 1. WIWI flexible budget costs, budgetary costs, estimated costs, estimated standard costs, target costs, ideal standard cost; ideal standard cost (Normkosten, Idealstandardkosten); 2. GEN predicted costs* * *pl 1. < Finanz> budgetary costs; 2. < Geschäft> predicted costs; 3. < Verwalt> ideal standard cost; 4. <Vw> budgetary costs, predicted costs* * *Sollkosten
budget (estimated, target) costs -
24 cost
1. n1) цена; стоимость; себестоимость2) обыкн. pl расходы, издержки, затраты3) pl судебные издержки, судебные расходы
- absorbed costs
- accident costs
- acquisition cost
- actual cost
- actual costs
- actual manufacturing cost
- added cost
- additional cost
- adjusted historical cost
- administration costs
- administrative costs
- administrative and management costs
- administrative and operational services costs
- advertising costs
- after costs
- after-shipment costs
- aggregate costs
- agreed cost
- airfreight cost
- allocable costs
- allowable costs
- alternative costs
- amortization costs
- amortized cost
- ancillary costs
- annual costs
- anticipated costs
- applied cost
- arbitration costs
- assembly costs
- assessed cost
- average cost
- average costs
- average cost per unit
- average variable costs
- avoidable costs
- back-order costs
- basic cost
- billed cost
- book cost
- borrowing cost
- breakage cost
- break-even costs
- budget costs
- budgeted cost
- budgeted costs
- budgeted operating costs
- building costs
- burden costs
- calculated costs
- capacity costs
- capital costs
- capital floatation costs
- carriage costs
- carrying cost
- carrying costs
- centrally-managed costs
- changeover costs
- cleaning costs
- clerical costs
- closing costs
- collection costs
- combined cost
- commercial cost
- commercial costs
- committed costs
- common staff costs
- comparative costs
- competitive costs
- competitive marginal costs
- complaint costs
- conditional cost
- consequential costs
- considerable costs
- constant cost
- constant costs
- construction costs
- contract cost
- contractual costs
- controllable costs
- court costs
- crane costs
- credit costs
- cumulative costs
- current cost
- current costs
- current outlay costs
- current standard cost
- cycle inventory costs
- debt-servicing costs
- declining costs
- decorating costs
- decreasing costs
- defect costs
- defence costs
- deferred costs
- deficiency costs
- degressive costs
- delivery costs
- departmental costs
- depleted cost
- depreciable cost
- depreciated cost
- depreciated replacement cost
- depreciation costs
- designing costs
- deterioration costs
- development costs
- differential costs
- direct costs
- direct labour costs
- direct operating costs
- direct payroll costs
- discretionary fixed costs
- dismantling costs
- distribution costs
- distribution marketing cost
- domestic resource costs
- double-weighted borrowing cost
- downtime costs
- economic costs
- eligible costs
- engineering costs
- entry cost
- environmental costs
- equipment capital costs
- erection costs
- escalating costs
- escapable costs
- estimated cost
- estimated costs
- evaluation cost
- excess cost
- excess costs
- excessive costs
- exhibition costs
- exploration costs
- extra costs
- extra and extraordinary costs
- extraordinary costs
- fabrication cost
- factor cost
- factor costs
- factory cost
- factory costs
- factory overhead costs
- failure costs
- farm production costs
- farmer's cost
- farming costs
- feed costs
- fertilizing costs
- final cost
- financial costs
- financing costs
- first cost
- fixed costs
- fixed capital replacement costs
- flat cost
- floatation costs
- food costs
- foreign housing costs
- formation costs
- freight costs
- fuel costs
- full cost
- full costs
- funding cost
- general costs
- general running costs
- government-controlled production costs
- guarantee costs
- harvesting costs
- haul costs
- haulage costs
- heavy costs
- hedging cost
- hidden costs
- high cost
- hiring costs
- historical cost
- hospitality costs
- hotel costs
- hourly costs
- idle capacity costs
- idle time costs
- implicit costs
- implied interest costs
- imputed costs
- incidental costs
- increasing costs
- incremental costs
- incremental cost of capital
- incremental costs of circulation
- incremental costs of service
- incurred costs
- indirect costs
- indirect labour costs
- indirect manufacturing costs
- indirect payroll costs
- indirect production costs
- individual costs
- industrial costs
- industry-average costs
- initial cost
- inland freight cost
- inspection costs
- installation costs
- insurance costs
- insured cost
- intangible costs
- integrated cost
- interest costs
- inventoriable costs
- inventory cost
- inventory costs
- inventory acquisition costs
- inventory possession costs
- investigation costs
- investment costs
- invoiced cost
- issuing cost
- joint cost
- labour costs
- landed cost
- launching cost
- launching costs
- layoff costs
- legal costs
- legitimate costs
- life cycle costs
- life repair cost
- liquidation cost
- litigation costs
- living costs
- loading costs
- loan cost
- long-run average costs
- long-run marginal costs
- low costs
- low operating costs
- lump-sum costs
- machining cost
- maintenance costs
- maintenance-and-repair costs
- management costs
- man-power cost
- man-power costs
- manufacturing cost
- manufacturing costs
- manufacturing overhead costs
- marginal costs
- marginal-factor costs
- maritime costs
- marketing costs
- material costs
- material handling costs
- merchandising costs
- miscellaneous costs
- mixed cost
- mounting costs
- net cost
- nominal cost
- nonmanufacturing costs
- obsolescence costs
- offering cost
- one-off costs
- one-off costs of acquiring land, buildings and equipment
- one-shot costs
- operating costs
- operation costs
- operational costs
- opportunity costs
- order cost
- ordering cost
- order initiation cost
- ordinary costs
- organization costs
- organizational costs
- original cost
- original cost of the assets
- original cost of capital
- out-of-pocket costs
- overall cost
- overall costs
- overhead costs
- overtime costs
- own costs
- owning costs
- packaging cost
- packing cost
- past costs
- past sunk costs
- payroll cost
- payroll costs
- penalty cost
- penalty costs
- period costs
- permissible costs
- personnel costs
- piece costs
- planned costs
- postponable costs
- predetermined costs
- prepaid costs
- preproduction costs
- prime cost
- processing costs
- procurement costs
- product cost
- production cost
- production costs
- product unit cost
- progress-generating costs
- progressive costs
- prohibitive costs
- project costs
- project development cost
- projected costs
- promotional costs
- protected costs
- publicity costs
- purchase costs
- purchasing costs
- pure costs of circulation
- quality costs
- quality-inspection costs
- real cost
- real costs
- recall costs
- reconstruction cost
- recoverable cost
- recurring costs
- reduction costs
- reimbursable cost
- relative cost
- relevant costs
- removal costs
- renewal cost
- reoperating costs
- reoperation costs
- reorder cost
- repair cost
- repair costs
- replacement cost
- replacement costs
- replacement cost at market rates
- replacement cost of borrowing
- replacement cost of capital assets
- replacement cost of equipment
- replacement depreciation cost
- replenishment cost
- reproduction cost
- reproduction costs
- research costs
- research and development costs
- reservation costs
- rework costs
- rising costs
- road maintenance costs
- running costs
- run-on costs
- salvage cost
- salvage costs
- scheduled costs
- scrap cost
- selling costs
- semi-variable costs
- service costs
- servicing costs
- setting-up costs
- set-up costs
- shadow costs
- shelter costs
- shipping costs
- shortage costs
- single cost
- social costs
- social marginal costs
- social overhead costs
- sorting costs
- special costs
- specification costs
- spoilage costs
- staff costs
- stand costs
- standard cost
- standard costs
- standard direct labour costs
- standard direct materials cost
- standard factory overhead cost
- standing costs
- start-up costs
- stepped costs
- stocking cost
- stockout costs
- storage costs
- sunk costs
- supervision costs
- supplementary costs
- supplementary costs of circulation
- tangible costs
- target cost
- target costs
- taxable cost of shares
- tentative cost
- time-related cost
- total cost
- training cost
- training costs
- transaction costs
- transfer costs
- transhipment costs
- transport costs
- transportation costs
- travel costs
- travelling costs
- trim costs
- true cost
- true costs
- trust cost
- unamortized cost
- unavoidable costs
- underwriting cost
- unexpired costs
- unit cost
- unit costs
- unloading costs
- unrecovered cost
- unscheduled costs
- upkeep costs
- upward costs
- utility's costs
- variable costs
- variable capital costs
- wage costs
- war costs
- warehouse costs
- warehousing costs
- weighted average cost
- welfare costs
- wintering costs
- working cost
- working costs
- costs for bunker
- costs for storing
- costs of administration
- cost of appraisal
- cost of arbitration
- cost of borrowing
- cost of boxing
- cost of bunker
- cost of capital
- cost of capital deeping
- cost of carriage
- cost of carry
- cost of carrying inventory
- costs of circulation
- cost of civil engineering work
- cost of construction
- cost of a contract
- cost of credit
- cost of delivery
- cost of demonstration
- cost of discounting
- cost of disposal
- cost of education
- cost of equipment
- cost of equity capital
- cost of filing
- cost of financing
- cost of fixed capital
- cost of funds
- cost of goods
- cost of haulage
- cost of hotel accommodation
- costs of housing
- costs of idleness
- cost of installation
- cost of insurance
- costs of inventory
- cost of issue
- cost of labour
- cost of a licence
- cost of living
- cost of manpower
- cost of manufacture
- cost of manufactured goods
- cost of manufacturing
- costs of material
- costs of material inputs
- cost of money
- cost of obtaining funds
- costs of operations
- cost of an order
- cost of packaging
- cost of packing
- cost of postage
- costs of production
- cost of product sold
- cost of a project
- cost of publication
- cost of putting goods into a saleable condition
- cost of reclamation
- cost of reinsurance
- costs of reliability
- cost of renting
- cost of renting a trading post
- cost of repairs
- costs of routine maintenance
- cost of sales
- costs of sales
- cost of scrap
- cost of service
- cost of servicing
- costs of shipping
- cost of storage
- cost of a suit
- costs of supervision
- cost of tare
- costs of trackage
- costs of transportation
- cost of work
- cost per inquiry
- costs per unit
- above cost
- at cost
- at the cost of
- at extra cost
- below cost
- less costs
- minus costs
- next to cost
- under cost
- with costs
- without regard to cost
- exclusive of costs
- free of cost
- cost of market, whichever is lower
- cost plus percentage of cost
- absorb costs
- allocate costs
- assess the cost
- assess costs
- assume costs
- award costs against smb.
- bear costs
- calculate costs
- charge cost
- compute the cost
- cover the cost
- cover costs
- curb costs
- curtail costs
- cut down on costs
- cut production costs
- decrease the cost
- defray the costs
- determine the cost
- disregard costs
- distort the cost
- distribute costs
- entail costs
- estimate costs
- exceed the cost
- impose costs
- increase cost
- incur costs
- inflict economic and social costs
- involve costs
- itemize costs
- keep down costs
- meet the cost
- meet costs
- offset the cost
- offset the costs
- offset high interest costs
- overestimate production costs
- pay costs
- prune away costs
- push up costs
- recompense the cost
- recoup the cost
- recover costs
- reduce costs
- refund the cost
- revise the cost
- save costs
- sell at a cost
- share the cost
- slash costs
- split up the cost
- trim costs
- write off costs
- write off costs against revenues
- write off capital costs2. v1) стоить -
25 издержки
только мн. expenses;
costs судебные издержки издержки производства издержки обращениямн. costs, charges, expenses, outlay sg. ;
аварийные ~ accident costs;
косвенные ~ indirect expenses;
непроизводственные ~ nonmanufacturing costs;
сметные ~ budget costs;
estimated costs;
судебные ~ legal costs, law expenses;
текущие ~ carrying/current costs;
торговые ~ sales expenses;
транспортные ~ transportation expenses/costs;
~ производства manufacturing/production costs;
нести ~ incur costs;
сокращать ~ reduce costs;
ценой больших издержек at heavy cost.Большой англо-русский и русско-английский словарь > издержки
-
26 trim
(a) (neat → appearance) net, soigné; (→ person) d'apparence soignée; (→ garden, flowerbed) bien entretenu; (→ ship) en bon ordre;∎ the garden is looking very trim le jardin a l'air très bien entretenu(b) (svelte → figure) svelte, mince(a) (cut → roses) tailler, couper; (→ hair, nails) couper; (→ beard) tailler; (→ candle wick) tailler, moucher; (→ paper, photo) rogner;∎ to trim one's nails se couper les ongles;∎ I had my hair trimmed je me suis fait raccourcir les cheveux;∎ trim the frayed edges off égalisez les bords du tissu∎ a hat trimmed with fur un chapeau bordé ou orné de fourrure;∎ the collar was trimmed with lace le col était bordé ou garni de dentelle;∎ we trimmed the Christmas tree with tinsel on a décoré le sapin de Noël avec des guirlandes∎ figurative to trim one's sails réviser son jugement(d) (cut back → budget, costs) réduire, limiter;∎ they were able to trim several thousand pounds from the budget ils ont pu réduire le budget de plusieurs milliers de livres3 noun∎ to be in good trim être en bon état;∎ the garden doesn't look in very good trim le jardin a l'air un peu à l'abandon(b) (fit condition → of person)∎ to get in or into trim se remettre en forme;∎ are you in (good) trim for the match? êtes-vous en forme pour le match?;∎ in fighting trim prêt pour le combat∎ she gave the hedge a trim elle a taillé la haie;∎ she gave her nails a trim elle s'est coupé les ongles;∎ to have a trim (at hairdresser's) se faire raccourcir les cheveux;∎ just a trim, please vous me les raccourcissez juste un peu, s'il vous plaît(d) (UNCOUNT) (moulding, decoration) moulures fpl; (on car) aménagement m intérieur, finitions fpl intérieures; (on dress) garniture f; American (in shop window) composition f d'étalage;∎ Cars interior trim finitions fpl intérieures, garnissage m;∎ seat trim habillage m des sièges►► trim track, trim trail parcours-santé m(b) (budget, costs) réduire(spend less) réduire ses dépenses; (shed staff) réduire ses effectifs∎ to trim the fat off the meat enlever le gras de la viande -
27 Sollkosten
-
28 operational
[ˌɒpə'reɪʃənl]1) (working) funzionante, in funzione2) (encountered while working) [budget, costs] operativo, di gestione, di esercizio3) mil. (ready to operate) operativo* * *adjective (in good working order.) operativo* * *operational /ɒpəˈreɪʃənl/a.2 (mat., elettr.) operazionale3 (comm.) gestionale; di gestione; d'esercizio: the operational cost of a new airliner, il costo d'esercizio d'un nuovo aeroplano di linea4 (mil.) operativo; che può entrare in azione subito: The fleet is already operational, la flotta è pronta a entrare in operazione (o a essere impiegata)● (ind.) operational maintenance, manutenzione ordinaria □ (mil.) operational training, addestramento all'azioneoperationally avv.* * *[ˌɒpə'reɪʃənl]1) (working) funzionante, in funzione2) (encountered while working) [budget, costs] operativo, di gestione, di esercizio3) mil. (ready to operate) operativo -
29 prune
I pru:n verb(to trim (a tree etc) by cutting off unnecessary twigs and branches: He pruned the roses.) podar
II pru:n noun(a dried plum.) ciruela pasaprune n ciruela pasatr[prʊːn]1 ciruela pasa————————tr[prʊːn]1 (hedge, rosebush, etc) podar2 (essay, novel, etc) acortar; (budget, costs, etc) reducir, recortarprune ['pru:n] vt, pruned ; pruning : podar (arbustos, etc.), acortar (un texto), recortar (gastos, etc.)prune n: ciruela f pasan.• ciruela pasa s.f.v.• desbarbillar v.• despampanar v.• entresacar v.• escamondar v.• mondar v.• podar (Agricultura) v.
I pruːnnoun ciruela f pasa or (CS) seca
II
a) ( Hort) podarb) \<\<essay/article\>\> pulir y acortar; \<\<costs/workforce\>\> reducir*, recortar
I
[pruːn]N1) (=fruit) ciruela f pasa2) * (=person) bobo(-a) m / f, majadero(-a) * m / f
II
[pruːn]VT [+ tree, branches] podar; (fig) reducir, recortar* * *
I [pruːn]noun ciruela f pasa or (CS) seca
II
a) ( Hort) podarb) \<\<essay/article\>\> pulir y acortar; \<\<costs/workforce\>\> reducir*, recortar -
30 бюджетные затраты
1) General subject: budgetary costs2) Business: budget costs -
31 бюджет затрат, издержек
Management: budget costsУниверсальный русско-английский словарь > бюджет затрат, издержек
-
32 pare back
-
33 operational
operational [‚ɒpəˈreɪ∫ənl]a. [staff, troops, vehicle, plan, system] opérationnelb. [expenses, profit] d'exploitation ; [problems] de fonctionnement━━━━━━━━━━━━━━━━━✎ The French word opérationnel ends in -el instead of -al and has a double n.* * *[ˌɒpə'reɪʃənl]1) gen, Military ( ready to operate) opérationnel/-elle2) [budget, costs, manager] d'exploitation -
34 operational
1 ( working) en service, opérationnel/-elle ; to be fully operational être pleinement opérationnel/-elle ;2 ( encountered while working) [budget, costs] d'exploitation ; we have had some operational problems on a eu des problèmes d'exploitation ; operational requirements conditions fpl de fonctionnement ;3 Mil ( ready to operate) opérationnel/-elle. -
35 смета расходов
budget expenses, estimate (budget) of expenditures (of expenses), cost (expenditure, budget) estimate, expense budget, estimate (calculation) of costs, schedule of expensesBanks. Exchanges. Accounting. (Russian-English) > смета расходов
-
36 сметные издержки
budget (budgeted, estimated) costsBanks. Exchanges. Accounting. (Russian-English) > сметные издержки
-
37 gasto
m.1 spending (dinero gastado).el gasto de energía energy consumptionel gasto educativo/militar spending on education/defense (de país)los gastos de la casa household expensescubrir gastos to cover costs, to break evenno reparar en gastos to spare no expensegastos corrientes running costgasto deducible tax-deductible expensegasto de defensa defense spendinggasto de desplazamiento relocation expenses, settling-in allowancegastos de envío postage and packinggastos fijos fixed charges o costsgastos generales general expenses, overhead costsgastos de mantenimiento maintenance costsgasto público public expendituregastos de representación entertainment allowancegastos de viaje travel expenses2 expense, expenditure, expenses, spending.3 output.pres.indicat.1st person singular (yo) present indicative of spanish verb: gastar.* * *1 expenditure, expense\gastos de mantenimiento running costs, maintenance costsgastos de representación entertainment allowance singgastos diarios daily expenses* * *noun m.expense, expenditure* * *SM1) [de dinero]la inversión nos supondría un gasto de varios millones — the investment would involve an expense o expenditure of several million
tenemos que reducir el gasto — we must cut costs o spending
gasto militar — military spending, military expenditure
gasto público — public spending, public expenditure
gasto sanitario — health spending, health expenditure
gasto social — welfare spending, welfare expenditure
gastos corrientes — [en empresa] running costs; [en la Administración] revenue expenditure sing
gastos de defensa — defence spending sing, defense spending sing (EEUU)
gastos de desplazamiento — [por viaje] travelling expenses, traveling expenses (EEUU); [por mudanza] relocation allowance sing
gastos de envío — postage and packing sing, postage and handling sing (EEUU)
gastos de transporte — [de personal] travelling expenses, traveling expenses (EEUU); [de mercancías] freight charges
gastos de viaje — travelling expenses, traveling expenses (EEUU)
gastos generales — overheads, overhead sing (EEUU)
3) [de gas] flow, rate of flow* * *masculino expense* * *= cost, expense, spending, outlay.Ex. If some records are acquired by only a limited number of libraries, it will be difficult to recoup the cost of creating and maintaining these records.Ex. At an earlier stage, the Library of Congress had decided to retain certain pre-AACR headings, in order to avoid the expense of extensive recataloguing.Ex. Whereas this proportion is dwindling as a percentage of the total budget, agricultural spending continues to rise in real terms.Ex. Educative work must continue to be publicised and libraries must make greater outlays of funds and staff.----* ahorro de gastos = savings in costs.* central de gastos = budget fund, budget head, budget heading.* compras fuera de acuerdos con proveedores = maverick spending.* con cierto gasto = at some expense.* congelar los gastos = freeze + expenditure.* contener los gastos = contain + costs.* controlar los gastos = control + costs, contain + costs.* con un gasto mínimo = at minimal expense.* con unos gastos menores = at a reduced expense.* correr con los gastos = bear + the cost(s), bear + the cost(s), pick up + the tab, pay + the piper.* corriendo con los gastos = at + Posesivo + own expense.* costear los gastos de Algo = pay + Posesivo + way.* cubrir gastos = allow for + costs, cover + costs.* dieta para gastos de manutención = per diem food allowance, per diem, expense allowance.* dinero de sobra para otros gastos = disposable income.* dinero para gastos = per diem allowance.* dinero para gastos imprevistos = cash float, petty cash.* dinero para gastos iniciales = seeding money, seed money.* dinero para gastos personales = pocket change, pocket money.* dinero para pequeños gastos = out of pocket allowance.* exceso de gastos = overrun [over-run], cost overrun.* fondo para gastos de funcionamiento = operating funds.* frenar el gasto público = curb + public spending.* gasto adicional = hidden extra.* gasto considerable = considerable expense.* gasto de dinero = expenditure of money.* gasto deducible = tax deduction, income-tax deduction.* gasto de empresa = business expense.* gasto de gestión = administration fee.* gasto descontrolado = runaway spending.* gasto desgravable = tax deduction.* gasto en comida = food bill.* gasto excesivo = overspending, overexpenditure.* gasto innecesario de = drain on.* gasto militar = military expenditure.* gasto público = public expenditure, government spending, government expenditure.* gastos = expenditure, outgoings.* gastos adicionales = overhead.* gastos + correr a cuenta de = bear + the cost(s).* gastos de alojamiento = lodging expenses, lodging costs.* gastos de avión = airfare [air fare].* gastos de calefacción = heating costs.* gastos de cancelación = cancellation fees.* gastos de capital = capital costs, capital investment, capital expenditure.* gastos de demora = demurrage.* gastos de desplazamiento = travel costs, travelling expenses, travel expenses.* gastos de envío = postage, shipping costs, shipping and handling, shipping charges.* gastos de estructura = overhead.* gastos de funcionamiento = operating costs, operating expenditure, operational costs, operating expenses, recurrent expenditure.* gastos de gestión = handling fee.* gastos de libros = book expenditure.* gastos de matrícula = tuition, registration fee(s), tuition fee(s).* gastos de refrigeración = cooling costs.* gastos de transporte = freight charges.* gastos de viaje = travelling expenses, travel expenses.* gastos directos = direct costs.* gastos en personal = staff costs.* gastos en sustitución de material = replacement costs.* gastos generales = overhead.* gastos indirectos = overhead, indirect costs.* gastos que no suponen un gran desembolso de dinero = out-of-pocket costs.* gastos varios = sundries.* hacer frente a gastos = meet + expenses.* hacer frente a un gasto = meet + cost.* incurrir en gastos = incur + costs, incur + charges, incur + expense, undertake + expenditure.* no escatimar gastos = go to + town on, lash out (on).* no reparar en gastos = go to + town on, lash out (on).* pagarse + Posesivo + propios gastos = pay + Posesivo + own way.* para cubrir gastos = on a cost-recovery basis.* partición de gastos = cost sharing [cost-sharing].* partida para gastos de funcionamiento = operating budget, operating funds.* presupuesto para gastos de funcionamiento = operating budget, operating funds.* recortar gastos = cut + expenditure, cut + expenses.* recuperar gastos = recoup + costs, recoup against + costs.* reducción de gastos = cost cutting, cost saving [cost-saving], cost reduction.* reducir gastos = cut + costs, cut + spending, make + economies, make + cuts, reduce + costs.* sin gastos = no cost(s).* sufragar gastos = meet + expenses, defray + costs.* sufragar un gasto = meet + cost.* tasa para cubrir gastos = cost-recovery fee.* tener gastos = incur + costs.* tener gastos generales = incur + overheads.* usar como gasto deducible = write off.* * *masculino expense* * *= cost, expense, spending, outlay.Ex: If some records are acquired by only a limited number of libraries, it will be difficult to recoup the cost of creating and maintaining these records.
Ex: At an earlier stage, the Library of Congress had decided to retain certain pre-AACR headings, in order to avoid the expense of extensive recataloguing.Ex: Whereas this proportion is dwindling as a percentage of the total budget, agricultural spending continues to rise in real terms.Ex: Educative work must continue to be publicised and libraries must make greater outlays of funds and staff.* ahorro de gastos = savings in costs.* central de gastos = budget fund, budget head, budget heading.* compras fuera de acuerdos con proveedores = maverick spending.* con cierto gasto = at some expense.* congelar los gastos = freeze + expenditure.* contener los gastos = contain + costs.* controlar los gastos = control + costs, contain + costs.* con un gasto mínimo = at minimal expense.* con unos gastos menores = at a reduced expense.* correr con los gastos = bear + the cost(s), bear + the cost(s), pick up + the tab, pay + the piper.* corriendo con los gastos = at + Posesivo + own expense.* costear los gastos de Algo = pay + Posesivo + way.* cubrir gastos = allow for + costs, cover + costs.* dieta para gastos de manutención = per diem food allowance, per diem, expense allowance.* dinero de sobra para otros gastos = disposable income.* dinero para gastos = per diem allowance.* dinero para gastos imprevistos = cash float, petty cash.* dinero para gastos iniciales = seeding money, seed money.* dinero para gastos personales = pocket change, pocket money.* dinero para pequeños gastos = out of pocket allowance.* exceso de gastos = overrun [over-run], cost overrun.* fondo para gastos de funcionamiento = operating funds.* frenar el gasto público = curb + public spending.* gasto adicional = hidden extra.* gasto considerable = considerable expense.* gasto de dinero = expenditure of money.* gasto deducible = tax deduction, income-tax deduction.* gasto de empresa = business expense.* gasto de gestión = administration fee.* gasto descontrolado = runaway spending.* gasto desgravable = tax deduction.* gasto en comida = food bill.* gasto excesivo = overspending, overexpenditure.* gasto innecesario de = drain on.* gasto militar = military expenditure.* gasto público = public expenditure, government spending, government expenditure.* gastos = expenditure, outgoings.* gastos adicionales = overhead.* gastos + correr a cuenta de = bear + the cost(s).* gastos de alojamiento = lodging expenses, lodging costs.* gastos de avión = airfare [air fare].* gastos de calefacción = heating costs.* gastos de cancelación = cancellation fees.* gastos de capital = capital costs, capital investment, capital expenditure.* gastos de demora = demurrage.* gastos de desplazamiento = travel costs, travelling expenses, travel expenses.* gastos de envío = postage, shipping costs, shipping and handling, shipping charges.* gastos de estructura = overhead.* gastos de funcionamiento = operating costs, operating expenditure, operational costs, operating expenses, recurrent expenditure.* gastos de gestión = handling fee.* gastos de libros = book expenditure.* gastos de matrícula = tuition, registration fee(s), tuition fee(s).* gastos de refrigeración = cooling costs.* gastos de transporte = freight charges.* gastos de viaje = travelling expenses, travel expenses.* gastos directos = direct costs.* gastos en personal = staff costs.* gastos en sustitución de material = replacement costs.* gastos generales = overhead.* gastos indirectos = overhead, indirect costs.* gastos que no suponen un gran desembolso de dinero = out-of-pocket costs.* gastos varios = sundries.* hacer frente a gastos = meet + expenses.* hacer frente a un gasto = meet + cost.* incurrir en gastos = incur + costs, incur + charges, incur + expense, undertake + expenditure.* no escatimar gastos = go to + town on, lash out (on).* no reparar en gastos = go to + town on, lash out (on).* pagarse + Posesivo + propios gastos = pay + Posesivo + own way.* para cubrir gastos = on a cost-recovery basis.* partición de gastos = cost sharing [cost-sharing].* partida para gastos de funcionamiento = operating budget, operating funds.* presupuesto para gastos de funcionamiento = operating budget, operating funds.* recortar gastos = cut + expenditure, cut + expenses.* recuperar gastos = recoup + costs, recoup against + costs.* reducción de gastos = cost cutting, cost saving [cost-saving], cost reduction.* reducir gastos = cut + costs, cut + spending, make + economies, make + cuts, reduce + costs.* sin gastos = no cost(s).* sufragar gastos = meet + expenses, defray + costs.* sufragar un gasto = meet + cost.* tasa para cubrir gastos = cost-recovery fee.* tener gastos = incur + costs.* tener gastos generales = incur + overheads.* usar como gasto deducible = write off.* * *expenseun gasto innecesario an unnecessary expenselos gastos de la casa household expensestoma este dinero para tus gastos have this money for your expensesel arreglo supondría un gasto de medio millón it would cost half a million to repairnos hemos metido en muchos gastos we've incurred a lot of expenseeste mes he tenido muchos gastos this has been an expensive month for me o I've spent a lot of money this monthtuvo que pagar los gastos del juicio she had to pay the legal costsno me compensa el gasto de tiempo it isn't worth my while spending the time on itrestringir gastos to limit expenditurecubrir (los) gastos to cover (the) costsgastos de defensa defense spendingCompuestos:el gasto público public expenditurempl bank charges (pl)● gastos de comunidad or (CS) comunesmpl service chargempl operating costs (pl)mpl lobbying expenses (pl)mpl maintenance costs (pl)mpl legal costs (pl)mpl advertising costs (pl)mpl expenses (pl)mpl public health expenditure o costsmpl insurance costs (pl)mpl freight charges (pl)mpl travel expenses (pl)● gastos fijos or estructuralesmpl overheads (pl)mpl general expenses (pl)* * *
Del verbo gastar: ( conjugate gastar)
gasto es:
1ª persona singular (yo) presente indicativo
gastó es:
3ª persona singular (él/ella/usted) pretérito indicativo
Multiple Entries:
gastar
gasto
gastar ( conjugate gastar) verbo transitivo
1 ( consumir)
gasto algo en algo to spend sth on sth
2 (desperdiciar, malgastar) ‹dinero/tiempo/energía› to waste
3 ( desgastar) ‹ropa/zapatos› to wear out;
‹ tacones› to wear down
4 (fam) (llevar, usar) ‹ropa/gafas› to wear;
5 ‹ broma› to play;◊ le gastoon una broma they played a joke o trick on him
gastarse verbo pronominal
1 ( enf) ‹ dinero› to spend
2 [pilas/batería] to run down;
3 [ropa/zapatos] ( desgastarse) to wear out
4 ( enf) (fam) ( tener) to have;◊ se gasta un genio … he has a terrible temper!
gasto sustantivo masculino
expense;
este mes he tenido muchos gastos this has been an expensive month for me;
el gasto público public expenditure;
gastos de correo postage;
gastos de envío postage and handling (AmE) o (BrE) packing
gastar verbo transitivo
1 (dinero, tiempo) to spend
(gasolina, energía) to consume
2 (desperdiciar) to waste
3 (terminar) to use up
4 (emplear, usar) (ropa, gafas, zapatos) to wear: gasta papel de cartas azul, he uses blue writing paper
5 le gastaron una broma, they played a joke on him
♦ Locuciones: gastarlas, to behave, act: procura no llevarte mal con el jefe, que no sabes como las gasta, tread carefully with the boss until you find out what sort of person she is
gasto sustantivo masculino
1 (cantidad de dinero) expenditure
(más en pl) gastos, expenses: este dinero es para tus gastos, this is your pocket money
comprarle libros es un gasto inútil, it's just not worth buying him books
casi no ganamos para cubrir gastos, we just don't earn enough to cover our expenses
no te preocupes, yo corro con los gastos, don't worry, I'll deal with the bills
gastos fijos, fixed costs
gastos imprevistos, unforeseen expenses
2 (uso, consumo) tenemos mucho gasto de luz, we consume a lot of electricity
' gasto' also found in these entries:
Spanish:
comprobante
- derroche
- desperdicio
- extra
- imprevista
- imprevisto
- papelería
- permitirse
- respetable
- salida
- sangría
- desembolso
- disparatado
- gastar
- insostenible
- moderar
- suprimir
English:
anticipate
- cover
- curtail
- expenditure
- expense
- extravagance
- face
- halve
- meet
- prank
- precedence
- restraint
- winnings
- size
- spending
* * *gasto nm[dinero gastado] spending; [costo] expense;el gasto de energía energy consumption;el gasto educativo/militar [de país] spending on education/defence;los gastos de la casa household expenses;mis padres me dan dinero para mis gastos my parents give me pocket money;correr con los gastos (de algo) to meet o bear the cost (of sth), to pay (for sth);cubrir gastos to cover costs, to break even;no reparar en gastos to spare no expensegastos de aduana customs charges;gastos de alojamiento accommodation allowance;Fin gasto amortizable capitalized expense; CSur gastos comunes service charge;gastos de comunidad service charge;Com gastos corrientes running costs; Fin gasto deducible tax-deductible expense;gastos de desplazamiento relocation expenses, settling-in allowance;Com gastos diversos sundries;gastos de envío [entre empresas] shipping charges;[personales] postage and Br packing o US handling; Com gastos de explotación operating costs; Com gastos fijos fixed charges o costs; [en una casa] overheads;gastos financieros financing charges;Com gastos generales overheads, overhead costs; Fin gastos de gestión handling charges;gastos de mantenimiento maintenance costs;gastos de personal personnel expenses, staffing costs;gasto público public o government expenditure;gastos de representación entertainment allowance o expenses;Fin gastos de tramitación handling charges;gastos de transporte freight charges, transport costs;gastos de viaje travelling expenses* * *m expense;gastos expenses;meterse en gastos spend money;cubrir gastos cover one’s costs, break even;* * *gasto nm1) : expense, expenditure2) deterioro: wear3)gastos indirectos : overhead* * *gasto n1. (dinero) expense2. (de electricidad, agua, energía, etc) consumption -
38 costo
m.1 cost.costo de distribución distribution costcostos de explotación operating costscostos fijos fixed costscostos indirectos indirect costscostos de mano de obra labor costscosto de sustitución replacement costcosto de la vida cost of livingcosto unitario unit costcostos variables variable costs2 hash (informal) (hachís). (peninsular Spanish)* * *————————1 cost, price* * *noun m.cost, price* * *SM1) esp LAm (Econ) costcoste2) LAm (=esfuerzo) trouble, effort3) Esp ** (=hachís) dope *** * *1) (Com, Econ, Fin) costde bajo costo — low-cost, budget
2) (Esp arg) ( hachís) hash (sl)* * *= cost, cost price.Ex. If some records are acquired by only a limited number of libraries, it will be difficult to recoup the cost of creating and maintaining these records.Ex. However, it was still not possible to investigate the effectiveness and efficiency of the service or to calculate the cost prices and to compare these with the average national cost price.----* a bajo costo = low-cost.* análisis de costos-beneficios = cost-benefit analysis.* a precio de costo = at cost price, at cost.* calcular el costo = cost.* costo marginal = marginal cost.* costos de producción = production costs.* costos y beneficios = costs and benefits.* índice del costo de (la) vida = cost of living index.* relación costos-beneficios = cost-benefit ratio.* relativo a la relación costos-beneficios = cost-benefit.* sin costo adicional alguno = at no extra charge, at no extra cost.* vender a precio de costo = sell at + cost.* * *1) (Com, Econ, Fin) costde bajo costo — low-cost, budget
2) (Esp arg) ( hachís) hash (sl)* * *= cost, cost price.Ex: If some records are acquired by only a limited number of libraries, it will be difficult to recoup the cost of creating and maintaining these records.
Ex: However, it was still not possible to investigate the effectiveness and efficiency of the service or to calculate the cost prices and to compare these with the average national cost price.* a bajo costo = low-cost.* análisis de costos-beneficios = cost-benefit analysis.* a precio de costo = at cost price, at cost.* calcular el costo = cost.* costo marginal = marginal cost.* costos de producción = production costs.* costos y beneficios = costs and benefits.* índice del costo de (la) vida = cost of living index.* relación costos-beneficios = cost-benefit ratio.* relativo a la relación costos-beneficios = cost-benefit.* sin costo adicional alguno = at no extra charge, at no extra cost.* vender a precio de costo = sell at + cost.* * *ordenadores de bajo costo low-cost computers, budget computersprecio de costo cost priceestán vendiendo todo al costo they're selling everything at cost priceel costo social de las reformas the cost in social terms o the social cost of the reformsCompuestos:cost of livingdirect coststandard costfixed coststandard costmpl manufacturing o production costs (pl)mpl operating costs (pl)( mpl) start-up costs (pl)mpl financial costs (pl)* * *
Del verbo costar: ( conjugate costar)
costó es:
3ª persona singular (él/ella/usted) pretérito indicativo
Multiple Entries:
costar
costo
costar ( conjugate costar) verbo transitivo
◊ ¿cuánto me costoá arreglarlo? how much will it cost to fix it?b) ( en perjuicios):
le costó el puesto it cost him his jobc) ( en esfuerzo):
cuesta abrirlo it's hard to open;
me cuesta trabajo creerlo I find it hard o difficult to believe
verbo intransitivo
b) ( resultar perjudicial):
c) ( resultar difícil):
no te cuesta nada intentarlo it won't do you any harm to give it a try;
la física le cuesta he finds physics difficult;
me costó dormirme I had trouble getting to sleep
costo sustantivo masculino (Com, Econ, Fin) cost;
precio de costo cost price;
al costo at cost price;
costo de (la) vida cost of living
costar verbo transitivo & verbo intransitivo
1 (tener un precio) to cost: ¿cuánto dinero te costó?, how much did it cost you?
2 (llevar tiempo) to take
3 (ser trabajoso) me cuesta hablar alemán, I find it difficult to speak German
nos costó mucho conseguir el empleo, it was really hard to get the job
♦ Locuciones: figurado te va a costar caro, you'll pay dearly for this
cueste lo que cueste, cost what it may
costo sustantivo masculino
1 (precio) cost
2 argot (hachís) dope, shit, stuff
' costo' also found in these entries:
Spanish:
barbaridad
- billete
- cara
- caro
- costar
- dineral
- gansa
- ganso
- salvajada
- sin
- sudor
- tanta
- tanto
- total
- trabajo
- triple
- triunfo
- aproximado
- carestía
- chingo
- coste
- importe
- persona
- porte
- precio
- sonsacar
- unidad
English:
cost
- dearly
- dread
- fortune
- frivolous
- hesitation
- how
- pay
- wash off
- well
- agonize
- consideration
- lose
- mark
- mention
- spread
- under
- worth
* * *costo nm1. [de producción] cost;[de un objeto] price;cuatro semanas de prueba sin costo alguno four weeks on approval free of charge;la relación costo-beneficio the cost-benefit ratio;el costo humano de la guerra the human cost of the war;Comal costo at costCom costo diferencial marginal cost; Com costo directo direct cost; Com costo de distribución distribution cost; Com costo efectivo actual cost; Com costos de explotación operating costs; Com costo de fabricación manufacturing cost; Com costo fijo fixed cost; Com costo financiero financial cost; Com costo indirecto indirect cost; Com costo de mano de obra labour cost; Com costo de mantenimiento running cost; Com costo marginal marginal cost; Econ costo de oportunidad opportunity cost; Com costo de producción cost of production; Com costo de reposición replacement cost; Com costo, seguro y flete cost, insurance and freight; Com costo unitario unit cost;costo de la vida cost of living* * *m cost;abaratar costos cut costs* * *costo nm1) : cost, price2)costo de vida : cost of living -
39 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.———————————————————————————————————————— -
40 mínimo
adj.minimal, lowest, least, minimum.m.minimum.* * *► adjetivo1 minimum, lowest1 minimum\como mínimo at leastni la más mínima idea not the faintest (idea)mínimo común múltiplo lowest common multiple————————1 minimum* * *1. noun m. 2. (f. - mínima)adj.1) least, smallest2) minimum* * *1. ADJ1) (=inferior) [nivel, cantidad] minimumno llegaron a alcanzar el nivel mínimo exigido — they did not manage to reach the minimum level required
quería conseguirlo todo con el mínimo esfuerzo — he wanted to achieve everything with a o the minimum of effort
tarifa mínima: 2 euros — minimum fare: 2 euros
el tamaño mínimo del dibujo deberá ser de 20 x 30 centímetros — the drawing should not be less than 20 x 30 centimetres
•
lo mínimo, es lo mínimo que podemos hacer — it's the least we can do•
lo más mínimo — the least o the slightestel dinero no me interesa lo más mínimo — I'm not the least o the slightest bit interested in money
los sueldos no se verán afectados en lo más mínimo — salaries will not be affected in the least o in the slightest
•
precio mínimo — minimum price•
en un tiempo mínimo — in no time at allmúltiplo 2., salario, servicio 1), c)el microondas calienta la comida en un tiempo mínimo — the microwave heats up food in next to no time o in no time at all
2) (=muy pequeño) [habitación, letra] tiny, minute; [detalle] minute; [gasto, beneficio] minimalesto es solo una mínima parte de lo que hemos gastado — this is just a tiny fraction of what we have spent
3) [plazo]no existe un plazo mínimo para entregar el trabajo — there's no set date for the work to be handed in
2. SM1) (=cantidad mínima) minimum¿cuál es el mínimo? — what is the minimum?
el equipo salió al campo con la moral bajo mínimos — the team took to the field with their morale at rock bottom
con el presupuesto bajo mínimos — with the budget cut back to a minimum, with a very low budget
•
como mínimo — at leasteso costará, como mínimo, 40 euros — that will cost at least 40 euros
•
un mínimo de algo — a minimum of sthsi tuviera un mínimo de vergüenza no vendría más por aquí — if he had any shame at all he wouldn't come back here
•
reducir algo al mínimo — to keep o reduce sth to a minimumhan intentado reducir los gastos al mínimo — they have tried to keep o reduce expenditure to a minimum
2) (Econ) record low, lowest pointhoy se ha llegado en la bolsa al mínimo anual — today the stock exchange reached this year's record low o lowest point
3) (Mat) [de una función] minimum4) (Meteo)mínimamínimo de presión — low-pressure area, trough
5) Caribe (Aut) choke* * *I- ma adjetivoa) <temperatura/peso> minimum (before n)el trabajo no le interesa en lo más mínimo — he is not in the least (bit) o slightest (bit) interested in his work
no tengo la más mínima idea — I haven't the faintest o slightest idea
b) ( insignificante) < detalle> minorc) ( muy pequeño) minute, tinyIImasculino minimumcon un mínimo de esfuerzo — with a o the minimum of effort
con un mínimo de sentido común — with the least bit of (common) sense, with a modicum of sense (frml)
* * *= bare [barer -comp., barest -sup.], low [lower -comp., lowest -sup.], minimal, minimum, negligible, reduced, baseline [base line], monadic, lower bound, razor-thin, paltry [paltrier -comp., paltriest -sup.], measly [measlier -comp., measliest -sup.].Ex. Those are just the bare beginnings.Ex. Carlton Duncan discussed the difficulties built into the educational processes which led to under-performance at school and the resulting low representation in higher education and low entry into the professions.Ex. The intellectual input at the indexing stage is minimal, even in systems where in the interest of enhanced consistency there is some intervention at the indexing stage.Ex. When used by skilled abstractors this mixture of styles can achieve the maximum transmission of information, within a minimum length.Ex. Microforms are obviously very compact, and the microforms themselves occupy negligible space.Ex. The model shows that market concentration rises with inelastic demand, reduced marginal costs and efficient technology.Ex. This article describes the development of the first baseline inventory of information resources at the U.S.Ex. Modern economic theory, with its bias in favor of atomistic or monadic analysis, fails to take into account ethical questions.Ex. The resulting cost and benefit models permit estimating a lower bound on benefits and the calculations of net benefits (benefits less costs).Ex. Let's not squabble about the fact that Bush actually eked out a razor-thin victory in the popular vote.Ex. And there is no guarantee that any of the paltry sums of extra money available will actually benefit the workers in the recipient countries.Ex. Despite the Bank of England's base rate having risen by a full percentage point, the average savings rate is still ' measly'.----* a un coste mínimo = at (a) minimum cost.* como mínimo = at least, conservatively, at a minimum.* como mínimo hasta que = minimally until.* con sólo una mínima idea de = with only the sketchiest idea of.* con unos costes mínimos = with minimum costs.* coste mínimo = minimal cost, minimum cost.* diferencia entre... y... es mínima = line between... and... is thin.* en lo más mínimo = not in the least + Nombre Negativo.* grupo mínimo relacionado = minimum zone cohort.* lo más mínimo = so much as.* lo mínimo = bare necessities, the.* mantener Algo al mínimo = keep + Nombre + at a minimum.* mínima parte = fraction.* nivel mínimo del agua = low-water mark.* no importar lo más mínimo = could not care less.* no tener la más mínima idea sobre Algo = Negativo + have + the foggiest idea.* precio mínimo = threshold price.* reducción al mínimo = minimisation [minimization, -USA].* reducido al mínimo = stripped down.* reducir al mínimo = minimise [minimize, -USA], reduce to + a minimum, cut down to + a minimum, keep to + a (bare) minimum, cut to + the bone.* reducir a lo mínimo = cut to + the bone.* salario mínimo = living wage, minimum salary, poverty level.* salario mínimo, el = minimum wage, the.* ser mínimo = be at a minimum.* servicios mínimos = skeleton staff.* sin la más mínima de duda = without a shadow of a doubt.* sin la más mínima duda = beyond a shadow of a doubt.* temperatura mínima = minimum temperature.* vivir con lo mínimo = live on + a shoestring (budget).* * *I- ma adjetivoa) <temperatura/peso> minimum (before n)el trabajo no le interesa en lo más mínimo — he is not in the least (bit) o slightest (bit) interested in his work
no tengo la más mínima idea — I haven't the faintest o slightest idea
b) ( insignificante) < detalle> minorc) ( muy pequeño) minute, tinyIImasculino minimumcon un mínimo de esfuerzo — with a o the minimum of effort
con un mínimo de sentido común — with the least bit of (common) sense, with a modicum of sense (frml)
* * *= bare [barer -comp., barest -sup.], low [lower -comp., lowest -sup.], minimal, minimum, negligible, reduced, baseline [base line], monadic, lower bound, razor-thin, paltry [paltrier -comp., paltriest -sup.], measly [measlier -comp., measliest -sup.].Ex: Those are just the bare beginnings.
Ex: Carlton Duncan discussed the difficulties built into the educational processes which led to under-performance at school and the resulting low representation in higher education and low entry into the professions.Ex: The intellectual input at the indexing stage is minimal, even in systems where in the interest of enhanced consistency there is some intervention at the indexing stage.Ex: When used by skilled abstractors this mixture of styles can achieve the maximum transmission of information, within a minimum length.Ex: Microforms are obviously very compact, and the microforms themselves occupy negligible space.Ex: The model shows that market concentration rises with inelastic demand, reduced marginal costs and efficient technology.Ex: This article describes the development of the first baseline inventory of information resources at the U.S.Ex: Modern economic theory, with its bias in favor of atomistic or monadic analysis, fails to take into account ethical questions.Ex: The resulting cost and benefit models permit estimating a lower bound on benefits and the calculations of net benefits (benefits less costs).Ex: Let's not squabble about the fact that Bush actually eked out a razor-thin victory in the popular vote.Ex: And there is no guarantee that any of the paltry sums of extra money available will actually benefit the workers in the recipient countries.Ex: Despite the Bank of England's base rate having risen by a full percentage point, the average savings rate is still ' measly'.* a un coste mínimo = at (a) minimum cost.* como mínimo = at least, conservatively, at a minimum.* como mínimo hasta que = minimally until.* con sólo una mínima idea de = with only the sketchiest idea of.* con unos costes mínimos = with minimum costs.* coste mínimo = minimal cost, minimum cost.* diferencia entre... y... es mínima = line between... and... is thin.* en lo más mínimo = not in the least + Nombre Negativo.* grupo mínimo relacionado = minimum zone cohort.* lo más mínimo = so much as.* lo mínimo = bare necessities, the.* mantener Algo al mínimo = keep + Nombre + at a minimum.* mínima parte = fraction.* nivel mínimo del agua = low-water mark.* no importar lo más mínimo = could not care less.* no tener la más mínima idea sobre Algo = Negativo + have + the foggiest idea.* precio mínimo = threshold price.* reducción al mínimo = minimisation [minimization, -USA].* reducido al mínimo = stripped down.* reducir al mínimo = minimise [minimize, -USA], reduce to + a minimum, cut down to + a minimum, keep to + a (bare) minimum, cut to + the bone.* reducir a lo mínimo = cut to + the bone.* salario mínimo = living wage, minimum salary, poverty level.* salario mínimo, el = minimum wage, the.* ser mínimo = be at a minimum.* servicios mínimos = skeleton staff.* sin la más mínima de duda = without a shadow of a doubt.* sin la más mínima duda = beyond a shadow of a doubt.* temperatura mínima = minimum temperature.* vivir con lo mínimo = live on + a shoestring (budget).* * *1 ‹temperatura/cantidad/peso› minimum ( before n)los beneficios han sido mínimos profits have been minimalno le importa lo más mínimo he couldn't care less, he doesn't care in the leastel trabajo no le interesa en lo más mínimo he is not in the least o slightest bit interested in his work[ S ] consumición/tarifa mínima 2 euros minimum charge 2 eurosno tengo la más mínima idea I haven't the faintest o slightest ideano se preocupa en lo más mínimo por su familia she doesn't show the slightest concern for her familyme contó hasta los detalles más mínimos de su experiencia he told me about his experience in minute detailera lo mínimo que podía hacer it was the least I could do2 (muy pequeño) minute, tinyuna casa de proporciones mínimas a tiny house, a house of minute proportionsCompuesto:mínimo común denominador/múltiplolowest common denominator/multiplela bolsa ha alcanzado el mínimo del año the stock exchange has reached its lowest point this yearpretende hacer todo con un mínimo de esfuerzo he tries to do everything with a minimum of effort o with as little effort as possiblegana un mínimo de $50.000 she earns a minimum of $50,000no tiene ni un mínimo de educación she has absolutely no mannersal menos podría tener un mínimo de respeto he could at least show a little (bit of) o a modicum of respectpara hacer ese trabajo tiene que tener un mínimo de inteligencia a modicum of intelligence is required to do this jobsi tuvieras un mínimo de sentido común, no habrías hecho eso if you had any sense at all o if you had a modicum of sense, you wouldn't have done thattendrá, como mínimo, unos 40 años he must be at least fortycomo mínimo podrías haberle dado las gracias you could at least have thanked himhabrá que reducir al mínimo los gastos costs will have to be kept to a minimum* * *
mínimo 1◊ -ma adjetivo
el trabajo no le interesa en lo más mínimo he is not in the slightest (bit) interested in his work;
no tengo la más mínima idea I haven't the faintest idea
‹diferencia/beneficios› minimal
mínimo 2 sustantivo masculino
minimum;
como mínimo at least
mínimo,-a
I adjetivo
1 (muy pequeño) minute, tiny
2 (muy escaso) minimal
3 (menor posible) minimum
sueldo mínimo, minimum wage/salary
II sustantivo masculino minimum
un mínimo de dos meses, a minimum of two months
mil pesetas como mínimo, a thousand pesetas at least
' mínimo' also found in these entries:
Spanish:
baja
- bajo
- denominador
- ínfima
- ínfimo
- mínima
- mínimamente
- múltipla
- múltiplo
- salario
- tasar
- consumo
- minimizar
English:
bare
- cheap
- deposit
- least
- low
- lowest
- minimal
- minimum
- minimum wage
- say
- sense
- skeleton
- slight
- light
- lowest common denominator
- marginal
- minimize
- minute
- modicum
- quick
- scrap
- very
* * *mínimo, -a♦ superlativover pequeño♦ adj1. [lo más bajo posible o necesario] minimum;la mínima puntuación para aprobar es el cinco you need a minimum score of five to pass;lo mínimo que podría hacer es disculparse the least she could do is apologizeMat mínimo común denominador lowest common denominator; Mat mínimo común múltiplo lowest common multiple2. [muy pequeño] [efecto, importancia] minimal, very small;[protesta, ruido] slightest;no tengo la más mínima idea I haven't the slightest idea;sus hijos no le importan lo más mínimo he couldn't care less about his children;en este país no existe la más mínima libertad there's absolutely no freedom at all in this country;en lo más mínimo in the slightest♦ nmminimum;trabaja un mínimo de 10 horas she works a minimum of 10 hours;al mínimo to a minimum;pon la calefacción al mínimo put the heating at minimum;la libra alcanzó un mínimo histórico frente al dólar the pound reached an all-time low against the dollar;no tiene un mínimo de sentido común he hasn't an ounce of common sense;si tuviera un mínimo de decencia la llamaría if he had an ounce of decency he'd call her;estar bajo mínimos [de comida, gasolina] to have almost run out;la popularidad del presidente se encuentra bajo mínimos the president's popularity is at rock bottom;el equipo se presenta a la final bajo mínimos the team is going into the final well below strength o with a severely depleted side♦ como mínimo loc adv[como muy tarde] at the latest; [como poco] at the very least;llegaremos como mínimo a las cinco we'll be there by five at the latest;si te vas, como mínimo podrías avisar if you're going to leave, you could at least let me know* * *I adj minimum;como mínimo at the very least;no me interesa lo más mínimo I’m not in the least interestedII m minimum* * *mínimo, -ma adj1) : minimumsalario mínimo: minimum wage2) : least, smallest3) : very small, minutemínimo nm1) : minimum, least amount2) : modicum, small amount3)como mínimo : at least* * *mínimo1 adj minimumel más mínimo... the slightest...mínimo2 n minimum
См. также в других словарях:
budget — {{Roman}}I.{{/Roman}} noun ADJECTIVE ▪ fixed, limited, low, modest, shoestring, small, tight ▪ The film was was made on a shoestring budget … Collocations dictionary
Budget support — is a particular way of giving international Development aid, also known as an aid instrument or aid modality. With budget support, money is given directly to a recipient country government, usually from a donor government (such as the UK or… … Wikipedia
Budget — For the rental car company, see Budget Rent a Car. For the car insurance company Budget, see Budget Group of Companies. A budget (from old French bougette, purse) is a financial plan and a list of all planned expenses and revenues. It is a plan… … Wikipedia
Budget of NASA — National Aeronautics and Space Administration NASA insignia Agency overview Formed July 29, 1958 (1958 07 29) … Wikipedia
Budget of Kraków — The budget of the city of Kraków, which is presented by the Mayor of Kraków on the 15th of November each year, in 2006 had a projected revenue of 2,150 million złoty. [Bulletin of Public Information for the City of Kraków. Publisher: Wydział… … Wikipedia
budget — Synonyms and related words: Swiss bank account, abundance, accounts, accounts payable, accounts receivable, accumulation, agenda, aggregate, allotment, allowance, amassment, amount, assets, backlog, balance, bale, bank account, batch, batting… … Moby Thesaurus
budget — an estimate of expenses and revenue required. Glossary of Business Terms A detailed pro forma schedule of financial activity, such as an advertising budget, a sales budget, or a capital budget. Bloomberg Financial Dictionary * * * Budget Bud‧get… … Financial and business terms
Budget — A detailed schedule of financial activity, such as an advertising budget, a sales budget, or a capital budget. The New York Times Financial Glossary * * * Budget Bud‧get [ˈbʌdʒt] noun [countable] ECONOMICS an official statement that a government … Financial and business terms
budget — I UK [ˈbʌdʒɪt] / US [ˈbʌdʒət] noun [countable] Word forms budget : singular budget plural budgets *** 1) a) the amount of money a person or organization has to spend on something Two thirds of their budget goes on labour costs. Try to work out a… … English dictionary
budget — budg|et1 [ bʌdʒət ] noun count *** the amount of money a person or organization has to spend on something: Two thirds of their budget goes on labor costs. Try to work out a monthly budget and stick to it. All schools are expected to manage their… … Usage of the words and phrases in modern English
budget*/ — [ˈbʌdʒɪt] noun [C] I the amount of money a person, organization, or government has to spend, or their plan to spend it Two thirds of their budget goes on labour costs.[/ex] Try to work out a monthly budget and stick to it.[/ex] The film is… … Dictionary for writing and speaking English