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101 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.———————————————————————————————————————— -
102 value-based management
сокр. VBM фин., упр. ценностно-ориентированное управление (концепция управления, ставящая в качестве основной финансовой цели компании максимизацию акционерной ценности и, следовательно, подразумевающая концентрацию усилий всех лиц, принимающих решения, на ключевых факторах рыночной ценности)See:market value added, economic value added, shareholder value added, cash value added, cash flow return on investment, time-based management, EVA-based management* * *Англо-русский экономический словарь > value-based management
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103 value-driven management
value-driven management MGT wertorientierte Unternehmensführung f, wertbasierte Unternehmensführung f, marktwertorientierte Unternehmensführung f (shareholder value concept; search for and implementation of activities which enhance the shareholder value; der Wert des Unternehmens in diesem Sinn ist die Summe der Barwerte aller erwarteten Einzahlungsüberschüsse, cf discounted cash-flow method)Englisch-Deutsch Fachwörterbuch der Wirtschaft > value-driven management
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104 petty cash operations management
Бухгалтерия: ведение кассыУниверсальный англо-русский словарь > petty cash operations management
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105 Department for Cash and Public Debt Management
Uprava za upravljanje gotovinom i javnim dugomEnglish-Croatian dictionary > Department for Cash and Public Debt Management
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106 CMA
счет управления наличностью -
107 CMA
1) Общая лексика: единое валютное пространство (состоит из Южно-Афритканской Республики, Лесото, Намибии и Свазиленда. южноафриканский рэ (http://www.google.com/search?q=++++%22Common+Monetary+Area%22&btnG=%D0%9F%D0%BE%D0%B8%D1%81%D0%BA)2) Американизм: Consolidated Metropolitan Area3) Спорт: Carolina Marathon Association4) Военный термин: California Maritime Academy, Chemical Materials Agency, Community Management Account, Countermission Analysis, Court Martial Assistant, civil-military affairs, classified mail address, clothing maintenance allowance, collection management authority, contract maintenance activity, contractor's manual, control message automation, controller of military accounts, corps maintenance area, court of military appeals, зона регулируемого движения (Controlled Movement Area)5) Техника: Auger cylindrical-mirror analyzer, Certificate in Management Accounting, command. modulator assembly, computer-manual-auto, conical monopole antenna, corrective maintenance analysis, cylindrical-mirror analyzer6) Химия: Calcium Magnesium Acetate7) Математика: Constant Modulus Algorithm, Covariance Matrix Adaptation8) Религия: Christian & Missionary Alliance9) Юридический термин: Citizen Management Agent10) Экономика: ( cash management account) счёт управления наличностью, (cooperative merchandising agreement) соглашение о торговой кооперации11) Бухгалтерия: Certified Management Accountant, Credit Monitoring Arrangement, диплом специалиста по управленческому учёту (certificate to management accounting)12) Финансы: Credit Market Analysis Ltd13) Оптика: channel multiplier array14) Сокращение: Canadian Manufacturers Association, Chemical Manufacturers Association, Chocolate Manufacturers Association, Cigar Manufacturers Association, Contact Motion Analysis, Continental Marketing Association, commercial mailing agent, corn meal agar15) Университет: Colgate Martial Arts16) Электроника: Contact-Making Ammeter, Cylindrical Mirror Analyzer17) Вычислительная техника: Computer Music Association, Concert Multithread Architecture, Ассоциация компьютерной музыки18) Нефть: анализ результатов внепланового технического обслуживания (corrective maintenance analysis)19) Транспорт: Christian Motorcyclists Association20) Фирменный знак: Cash Management Association, Crafts Made Affordable22) Деловая лексика: Capital Markets Authority, Chrysler Marketing Adjustment, Comparative Market Analysis, Competitive Market Analysis23) Глоссарий компании Сахалин Энерджи: Control, Measurement & Automation24) Инвестиции: cash management account25) Сетевые технологии: Communications Managers Association, Ассоциация менеджеров в области связи26) Полимеры: Canadian Medical Association27) Химическое оружие: competent medical authority29) Безопасность: Control And Monitoring Agent30) Расширение файла: Concert Multi-thread Architecture31) Электротехника: contact-making amperemeter33) НАСА: Contract Management Assistant34) Программное обеспечение: Content Management Application -
108 CMa
1) Общая лексика: единое валютное пространство (состоит из Южно-Афритканской Республики, Лесото, Намибии и Свазиленда. южноафриканский рэ (http://www.google.com/search?q=++++%22Common+Monetary+Area%22&btnG=%D0%9F%D0%BE%D0%B8%D1%81%D0%BA)2) Американизм: Consolidated Metropolitan Area3) Спорт: Carolina Marathon Association4) Военный термин: California Maritime Academy, Chemical Materials Agency, Community Management Account, Countermission Analysis, Court Martial Assistant, civil-military affairs, classified mail address, clothing maintenance allowance, collection management authority, contract maintenance activity, contractor's manual, control message automation, controller of military accounts, corps maintenance area, court of military appeals, зона регулируемого движения (Controlled Movement Area)5) Техника: Auger cylindrical-mirror analyzer, Certificate in Management Accounting, command. modulator assembly, computer-manual-auto, conical monopole antenna, corrective maintenance analysis, cylindrical-mirror analyzer6) Химия: Calcium Magnesium Acetate7) Математика: Constant Modulus Algorithm, Covariance Matrix Adaptation8) Религия: Christian & Missionary Alliance9) Юридический термин: Citizen Management Agent10) Экономика: ( cash management account) счёт управления наличностью, (cooperative merchandising agreement) соглашение о торговой кооперации11) Бухгалтерия: Certified Management Accountant, Credit Monitoring Arrangement, диплом специалиста по управленческому учёту (certificate to management accounting)12) Финансы: Credit Market Analysis Ltd13) Оптика: channel multiplier array14) Сокращение: Canadian Manufacturers Association, Chemical Manufacturers Association, Chocolate Manufacturers Association, Cigar Manufacturers Association, Contact Motion Analysis, Continental Marketing Association, commercial mailing agent, corn meal agar15) Университет: Colgate Martial Arts16) Электроника: Contact-Making Ammeter, Cylindrical Mirror Analyzer17) Вычислительная техника: Computer Music Association, Concert Multithread Architecture, Ассоциация компьютерной музыки18) Нефть: анализ результатов внепланового технического обслуживания (corrective maintenance analysis)19) Транспорт: Christian Motorcyclists Association20) Фирменный знак: Cash Management Association, Crafts Made Affordable22) Деловая лексика: Capital Markets Authority, Chrysler Marketing Adjustment, Comparative Market Analysis, Competitive Market Analysis23) Глоссарий компании Сахалин Энерджи: Control, Measurement & Automation24) Инвестиции: cash management account25) Сетевые технологии: Communications Managers Association, Ассоциация менеджеров в области связи26) Полимеры: Canadian Medical Association27) Химическое оружие: competent medical authority29) Безопасность: Control And Monitoring Agent30) Расширение файла: Concert Multi-thread Architecture31) Электротехника: contact-making amperemeter33) НАСА: Contract Management Assistant34) Программное обеспечение: Content Management Application -
109 system
система; комплекс• -
110 CMA
док.2) учет, амер. сокр. от Certified Management Accountant
* * *
1) = cash management account 2) = Certificate in Management Accounting -
111 service
1. n1) работа; служба; сфера деятельности2) линия связи; сообщение; перевозки3) обслуживание, сервис; сфера услуг4) услуга6) уплата процентов (по займам, облигациям)7) вручение (судебной повестки)
- accessorial service
- accommodation service
- accounting system services
- actuarial services
- additional services
- add-on service
- adequate service
- administrative services
- advertising service
- advisory service
- aerial service
- aftersale service
- aftersale technical service
- agency services
- agency service for ships
- agent's services
- agricultural services
- agricultural quarantine service
- air service
- aircraft service
- airmail service
- air passenger service
- air transport services
- ancillary services
- auditing services
- auditor services
- automatic transfer service
- auxiliary services
- back office services
- back-up services
- bank services
- banking service
- beforesale services
- bond service
- bulk service
- bus service
- business services
- buying service
- car service
- cartage service
- cash service
- cash management services
- charter service
- chartering service
- city-terminal service
- civil service
- cleaning services
- coach service
- collection service
- combat zone service
- combined services
- commercial services
- communication service
- commuter service
- competent services
- competitive services
- comprehensive services
- construction engineering services
- consuler service
- consultation services
- consulting services
- consumer services
- container service
- container-on-flatcar service
- continuous service
- contract services
- corporate advisory services
- corporate customer service
- credit and settlement services
- cross-selling banking services
- current services on loans
- custodial services
- customer service
- customs service
- daily service
- debt service
- delivery service
- depositary service
- design services
- development and research services
- distribution services
- emergency service
- employee services
- engineering services
- essential service
- exchange service
- expert services
- export services
- export packing service
- express service
- express air freight service
- express delivery service
- factory services
- fast freight service
- fee-based services
- ferry service
- fiduciary service
- field service
- financial service
- financing services
- first aid service
- first class service
- fishy-back service
- forwarding service
- free services
- freight service
- fringe services
- full service
- full container load service
- full time service
- gate service
- government services
- government debt service
- gratis services
- guard service
- handling service
- harbour services
- health service
- home-delivery service
- industrial services
- industrial extension services
- information service
- infrastructure services
- inland revenue service
- insurance services
- intercity bus service
- inter-city feeder services
- interlibrary loan service
- intermediary services
- Internal Revenue Service
- internal accounting services
- investigation service
- investment services
- invisible services
- irregular service
- janitorial services
- joint rail-air freight service
- large-scale services
- legal services
- lighter service
- liner service
- liner freight service
- liner passenger service
- local services
- long-distance transport service
- loss making services
- low density service
- mail service
- maintenance service
- management service
- management advisory services
- market services
- marketing service
- mass service
- medical service
- merchant service
- military service
- mixed service
- municipal services
- National Giro Service
- National Health Service
- news service
- night service
- night depository service
- nonpreferential service
- nonscheduled service
- nonstop service
- occupational guidance service
- on-board passenger service
- operating services
- outdoor service
- outside service
- overland service
- paid services
- passenger service
- pensionable service
- permanent service
- personal service
- personal banking services
- phone inquiry service
- pick-up service
- piggyback service
- pilot service
- pilotage service
- placement service
- plant quarantine service
- postmarketing service
- postsale service
- preemptive service
- preferential service
- presale service
- prior services
- priority service
- processing services
- professional services
- prompt service
- proper service
- protocol service
- public service
- Public Health Service
- publicity service
- public transport service
- quality control service
- quick repair service
- rail service
- railroad service
- railway service
- railway ferry service
- reciprocal services
- regular service
- rental service
- repair services
- retail service
- retail banking service
- road transport service
- ro-ro service
- safe deposit services
- safety service
- sanitary service
- scheduled service
- scheduled debt service
- security service
- self-dial long-distance service
- senior service
- settlement service
- shipping services
- ship's agency service
- shuttle service
- single-carrier service
- site services
- small-scale services
- social services
- specialized service
- statistical service
- supervisory services
- support services
- technical service
- technical control service
- technical information service
- technological services
- telecommunication service
- telephone service
- through service
- ticker service
- top-notch service
- tourist services
- towage service
- trade information service
- trailer-on-flatcar service
- training services
- tramp service
- transport service
- transportation services
- travel service
- trouble-free service
- trunk line service
- trust services
- tug service
- turnabout service
- underwriting services
- unremunerative services
- up-to-date service
- urgent service
- warranty service
- watchman service
- welfare services
- service by mail
- service by post
- services in advertising
- service in bulk
- services in publicity
- services of an agency
- service of loans
- service of notice
- service of papers
- services of personnel
- service on call
- service to customers
- services to visitors
- service without interruption
- service with waiting
- record services and archives
- in service
- fit for service
- unfit for service
- bring into service
- charge for services
- complete service
- do services
- enlist the services of smb
- employ services
- furnish services
- give services
- go into service
- maintain a service
- maintain regular service
- make use of services
- offer services
- pay for services
- perform services
- provide services
- provide customer service
- publicize services
- put into service
- render services
- require services
- resort to services
- retire from service
- run services
- sell advisory services
- start service
- supply services
- suspend the service
- tender one's services
- undertake a service
- use the services of a lawyer
- utilize services2. v1) обслуживатьEnglish-russian dctionary of contemporary Economics > service
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112 float
1. гл.1) общ. плаватьSyn:issue 1) б)See:3)а) межд. эк., фин. плавать ( о курсе валют)б) межд. эк., фин. ( вводить свободно колеблющийся курс валют)See:floating rate 1), float 2. 7), 1. 2)2. сущ.1) общ. плавучая масса (льда и т. п.)2)а) общ. поплавок, буйб) общ. плот, паром3) общ. полок, телега; электрокар; платформа на колесах4)а) фин. флоут ( чеки и платежные поручения в процессе банковского клиринга)See:б) фин. флоут, (денежные) средства в пути (разность между остатком на счете по данным учета предприятия и остатком на счете по данным учета банка, возникающая в результате того, что между выставлением чека и списанием средств с банковского счета проходит некоторое время, т. е. сумма, представленная чеками и платежными поручениями, по которым еще не завершены банковские расчеты)See:average daily float, cash management, collection float, disbursement float, net float, mail float, processing float, check-clearing float, bank float, Federal Reserve float, available balanceв) фин. флоут, время в пути* (промежуток времени между поступлением чека или иного платежного документа в банковскую систему и зачислением соответствующей суммы на счет получателя средств)See:5) фин., бирж. флоут* (ценные бумаги данной компании, выпущенные на рынок и доступные для заключения сделок)See:6)а) торг., преим. брит. сумма для размена денег (небольшой запас наличных денежных средств, используемый для выдачи сдачи в начале работы магазина, ларька, ресторана и т. п.)б) фин., учет мелкие суммы (небольшой резерв денежных средств, предназначенный для покрытия разнообразных мелких расходов)See:7) межд. эк., фин. плавание, колебание (валютного) курса (валютная система, при которой курс национальной валюты относительно других валют может свободно или относительно свободно колебаться)Syn:floating 2. 2)See:clean float, dirty float, joint float, managed float, national currency, exchange rate, fixed exchange rate, floating exchange rate, special drawing rights8) упр. флоут*, время задержки*, резерв времени* (в модели критического пути: максимальный период, на который может быть задержано выполнение данной операции, без нарушения срока выполнения последующих операций или исполнения проекта в целом; для операции, лежащей на критическом пути, такой период равен нулю)See:project management, earliest start time, latest start time, scheduled start date, critical path, negative float б), positive float б), zero float9) страх. флоут*а) (в моделях инвестиционной деятельности страховых компаний: период времени между получением страховых премий страховщиком и моментом, когда страховщик оплатит страховое требование; в течение этого периода средства, полученные в виде страховых премий, могут инвестироваться и приносить страховщику доход)б) (суммы полученных страховых премий, которые в течение некоторого времени не потребуются для покрытия страховых требований и могут быть использованы страховщиком для инвестирования)See:
* * *
"флоут": 1) чеки в транзите(в процессе инкассации): срок между предъявлением чека в банк и его оплатой, т. е. фактическим списанием денег со счета (время чекового клиринга); в этот период наблюдается двойной счет чеков; такая разница в сроке невыгодна для получателя платежа и выгодна для плательщика, который получает проценты по счету в течение этого срока; см. uncollected funds; 2) число акций корпорации, выпущенных на рынок и доступных для заключения сделок; чем оно больше, тем стабильнее цены; также ценные бумаги нового выпуска, которые еще не приобретены инвесторами; 3) банкноты и монеты в кассе; 4) максимальное время отсрочки начала осуществления проекта без нарушения сроков его исполнения; 5; = float a company "to".* * *• 1) /vi/ плавать; 2) /vt/ пускать в ход* * *Флоут, кассовая наличность; имеющаяся кассовая наличность. Количество акций, активно торгующихся на рынке, за исключением акций, удерживаемых руководством и крупнейшими акционерами компании, поскольку в отношении этих акций были заключены соглашения, запрещающие их продажу до тех пор, пока они не будут предложены кому-нибудь другому . Инвестиционная деятельность . -
113 DCM
1) Компьютерная техника: Data Connector Module, Digital Clock Manager2) Медицина: dilated cardiomyopathy3) Ботаника: Deep Chlorophyll Maximum4) Военный термин: Deputy Chief of Mission, Director of Civilian Marksmanship, Directorate for Classification Management, Distinguished Conduct Medal, defense combat maneuvering, defensive countermeasures, design criteria manual, district court-martial, заместитель посла5) Техника: Dining Chair Metal, Dispenser Cubelet Machine, dielectric cavity maser, digital circuit module, direct current noise margin, discontinuous capillary moisture, discrete channel with memory, displacement comparison method, display and control module6) Юридический термин: Divisional Counsel Meeting7) Бухгалтерия: Debt And Cash Management8) Страхование: Dangerous Cargo Manifest9) Грубое выражение: Dumb Canadien Move10) Геодезия: ЦМП, цифровая модель полога, цифровая модель древесного полога, digital crown model11) Музыка: Douglas Collection Of Music12) Телекоммуникации: Digital Circuit Multiplication (same as DSI)13) Сокращение: Data collection management14) Университет: Dedicated Career Major15) Электроника: режим прерывистого тока, dual core microreactor16) Вычислительная техника: Digital Carrier Module17) Литература: Division Council Meeting18) Нефть: dichloromethane, distillate-cut mud19) Космонавтика: (docking cargo module) МСС (модуль стыковочно-складской)20) Воздухоплавание: Defence Combat Maneuvering21) Фирменный знак: Delhi Cloth Mills22) СМИ: Day Care Monthly23) Деловая лексика: Demand Chain Management, Direct Clearing Members, Display Chain Management24) Сетевые технологии: Dispersion Compensation Module25) Медицинская техника: DICOM Communication Module26) Химическое оружие: Defense Contract Management Command27) Нефть и газ: deep-water cementing method, метод закрепления цементированием28) Общественная организация: District Committee Member, Divisional Council Meeting29) Чат: Don't Cry Mama -
114 dcm
1) Компьютерная техника: Data Connector Module, Digital Clock Manager2) Медицина: dilated cardiomyopathy3) Ботаника: Deep Chlorophyll Maximum4) Военный термин: Deputy Chief of Mission, Director of Civilian Marksmanship, Directorate for Classification Management, Distinguished Conduct Medal, defense combat maneuvering, defensive countermeasures, design criteria manual, district court-martial, заместитель посла5) Техника: Dining Chair Metal, Dispenser Cubelet Machine, dielectric cavity maser, digital circuit module, direct current noise margin, discontinuous capillary moisture, discrete channel with memory, displacement comparison method, display and control module6) Юридический термин: Divisional Counsel Meeting7) Бухгалтерия: Debt And Cash Management8) Страхование: Dangerous Cargo Manifest9) Грубое выражение: Dumb Canadien Move10) Геодезия: ЦМП, цифровая модель полога, цифровая модель древесного полога, digital crown model11) Музыка: Douglas Collection Of Music12) Телекоммуникации: Digital Circuit Multiplication (same as DSI)13) Сокращение: Data collection management14) Университет: Dedicated Career Major15) Электроника: режим прерывистого тока, dual core microreactor16) Вычислительная техника: Digital Carrier Module17) Литература: Division Council Meeting18) Нефть: dichloromethane, distillate-cut mud19) Космонавтика: (docking cargo module) МСС (модуль стыковочно-складской)20) Воздухоплавание: Defence Combat Maneuvering21) Фирменный знак: Delhi Cloth Mills22) СМИ: Day Care Monthly23) Деловая лексика: Demand Chain Management, Direct Clearing Members, Display Chain Management24) Сетевые технологии: Dispersion Compensation Module25) Медицинская техника: DICOM Communication Module26) Химическое оружие: Defense Contract Management Command27) Нефть и газ: deep-water cementing method, метод закрепления цементированием28) Общественная организация: District Committee Member, Divisional Council Meeting29) Чат: Don't Cry Mama -
115 temporarily surplus funds
фин. временный излишек средств*, временно свободные средства* (свободные средства, образующиеся в результате временного разрыва между получением доходов от деятельности и осуществлением запланированных расходов; обычно вкладываются в краткосрочные инвестиционные инструменты)See:Англо-русский экономический словарь > temporarily surplus funds
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116 account
1. сущ.сокр. acct, a/c1)а) банк. счет (денежные средства в кредитно-финансовом учреждении, которые принадлежат какому-л. лицу и с которыми это учреждение обязуется осуществлять какие-л. действия по указаниям этого лица)to deposit money into a bank account — вносить [класть\] деньги на банковский счет
See:official settlement account, merchant account, reserve transactions account, access savings account, active account, asset management account, automatic transfer services account, bank account, cash management account, certificate account, checking account, clearing account, client account, club account, concentration account, consumer's account, controlled disbursement account, correspondent account, credit card account, custodial account, customer account, customer's account, demand account, dependent care account, deposit account, domestic account 2), dormant account, evidence account, Exchange Equalization Account, escrow account, fiduciary account, flexible spending account, foreign account, foreign currency account, health care account, health reimbursement account, health savings account, individual retirement account, instant access account, insured account, interest-bearing account, joint account, Keogh account, linked savings account, locked-in retirement account, managed account, master account, metal account, money market deposit account, negotiable order of withdrawal account, NINOW account, no-minimum balance account, non-interest-bearing account, non-resident account, nostro account, notice account, numbered account, overdraft account, passbook savings account, pass-through account, pension account, postal account, private account, public account, resident account, retirement account, savings account, share account, share certificate account, share draft account, statement savings account, super NOW account, sweep account, System Open Market Account, tax-deferred account, tiered rate account, transaction account, vostro account, zero-balance account, account activity, account analysis, account history, account holder, account number, account reconcilement, account statementб) торг. счет; кредит (по открытому счету) (как правило, открывается продавцом покупателю, который регулярно совершает покупки и периодически их оплачивает; такой счет может сначала кредитоваться покупателем)to charge smb.'s account — записать на чей-л. счет
to charge smth. to an account — отнести что-л. на счет
to clear an account — оплатить [погасить\] счет
to sell on account — записать сумму покупки на счет, продать в кредит
for the account and risk of (smb.) — за счет и на риск (кого-л.)
Syn:See:в) бирж. = brokerage account2) учет, торг. счет-фактура (расчетный документ, который составляется продавцом при реализации товаров или услуг и служит основанием для уплаты налогов)to pay [to settle\] an account — заплатить по счету, расплатиться
See:3) учет счет (бухгалтерского учета), учетный регистр, статья бухгалтерской отчетности (обозначение объекта учета материальных или денежных средств хозяйствующего субъекта; используется в осуществлении проводок хозяйственных операций и для обработки бухгалтерской информации)See:absorption account, activity account, T-account, corresponding account, contra account, contra-asset account, control account, credit account 1), debit account, account code, account supplies, accounts method, account group 2) entry 3), balance 1. 3), credit 1. 3), n5 debit 1. 3), n1 account-by-account method4)а) общ. отчет; доклад, сообщениеan accurate [detailed, itemized\] account of smth. — подробный доклад [отчет\] о чем-л.
to give [to render, to send in\] an account — давать [представлять\] отчет, отчитываться
to give an account of smth. — делать отчет о чем-л.; описывать что-л.; давать сведения о чем-л.; объяснять что-л.
to bring [call\] to account — призвать к отчету [ответственности\], потребовать объяснений
б) фин., учет финансовый [бухгалтерский\] отчет; мн. финансовая [бухгалтерская\] отчетность; бухгалтерские книги (свод записей хозяйственных операций, затрагивающих активы, пассивы, доходы и расходы, прибыли и убытки)accounts of a business [company\] — финансовая отчетность компании
See:abbreviated accounts, account current, annual accounts, capital account, company accounts, current account, national accounts, official reserves account, profit and loss account, service account, services account, accounts manager 1) notes to accounts, financial statement, accounting period5) общ. расчет, подсчетto keep account of smth. — вести счет чему-л.
to take an account of smth. — подсчитать что-л.; составить список чего-л.; произвести инвентаризацию чего-л.
6) мн., соц. мнения* (совокупность характеристик и причин, которые члены группы или социальной общности приписывают своему поведению)See:7) марк. заказчик ( любой), покупатель, клиентnew account development — поиск [привлечение\] новых клиентов
See:advertising account, account executive, account conflict, account director, account group 1), account manager, accounts manager 2), account planner, account supervisor, ABC account classification, account penetration ratio8) бирж., брит. *операционный период* (период на Лондонской фондовой бирже, в течение которого сделки с ценными бумагами заключаются без осуществления немедленных денежных расчетов; все расчеты по заключенным сделкам производятся в расчетный день по истечении операционного периода)See:2. гл.1) общ. считать, рассматривать, признаватьHe was accounted one of the best economists of his day. — Его считали одним из лучших экономистов своего времени.
2) общ. отчитываться (перед кем-л.), давать отчет (кому-л.)See:3) общ. отвечать, нести ответственностьHe will account for his crime. — Он ответит за свое преступление.
Syn:4) стат. составлять (как правило, в процентном отношении)Imports from Japan accounted for 40% of the total. — Импорт из Японии составлял 40% от общего объема.
Women accounted for 40% of the audience. — Женщины составляли 40% аудитории.
Rent accounts for 50% of expenditure. — Арендная плата составляет половину расходов.
5) общ. вызывать что-л., приводить к чему-л., служить причиной чего-л.A driver's negligence has accounted for a bus accident. — Причиной автобусной аварии стала невнимательность водителя.
See:
* * *
(account; A/c; Acct.) 1) счет, банковский вклад, хронологическая запись о депонировании в банке определенной суммы на оговоренных условиях; см. statement of account; 2) счет, бухгалтерская запись, статья в бухгалтерской книге, отражающая операции в хронологическом порядке (напр., "наличность", "кредиторская задолженность"); 3) отношения между брокером и клиентом по купле-продаже ценных бумаг; = brokerage account; 4) операционный период (цикл) на Лондонской фондовой бирже по акциям: обычно 10 рабочих дней или 2 календарные недели; в году 24 операционных периода (устар.); 5) контрактные отношения между продавцом и покупателем, согласно которым платеж совершается позднее; см. open account; 6) клиент; = client; customer.* * *счет; клиент; покупатель. запись финансовых транзакций для юр или физического лица в банке или других финансовых институтах; . Словарь экономических терминов .* * *клиент, рекламодатель, заказчикклиент рекламного агентства или фирма, непосредственно размещающая свои рекламные сообщения в средствах распространения рекламы-----озаглавленный раздел бухгалтерской книги, в котором регистрируется движение средств, относящихся к определенному лицу или объекту-----Банки/Банковские операции1. счетБанки/Банковские операции2.совокупность записей, обслуживающих движение денежных средств по какому-либо конкретному направлениюБанки/Банковские операциикопия состояния текущего счета клиента за определенный период по схеме: приход-расход-проценты и т. д.-----Финансы/Кредит/Валюта1. финансовый счет2. запись финансовой операции -
117 working capital policy
учет, фин. политика управления оборотным капиталом* (принятие и исполнение решений, касающихся способов финансирования и оптимизации остатков различных категорий оборотных средств)See:Англо-русский экономический словарь > working capital policy
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118 account
сущ.1)а) банк. счет (денежные средства в кредитно-финансовом учреждении, которые принадлежат какому-л. лицу и с которыми это учреждение обязуется осуществлять какие-л. действия по указаниям этого лица)to deposit money into a bank account — вносить [класть] деньги на банковский счет
See:active account, asset management account, cash management account, clearing account, concentration account, controlled disbursement account, credit card account, custodial account, domestic account, dormant account, Exchange Equalization Account, fiduciary account, foreign account, individual retirement account, joint account, Keogh account, managed account, master account, negotiable order of withdrawal account, NINOW account, public account, share account, share draft account, System Open Market Account, zero-balance account, account analysis, account reconcilement, account statementб) бирж. = brokerage account2) бирж., брит. операционный период* (период на Лондонской фондовой бирже, в течение которого сделки с ценными бумагами заключаются без осуществления немедленных денежных расчетов; все расчеты по заключенным сделкам производятся в расчетный день по истечению операционного периода)See:The new English-Russian dictionary of financial markets > account
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119 Alliance & Leicester Commercial Bank
орг.тж. Alliance and Leicester Commercial Bank банк., брит. Коммерческий банк "Аллайенс энд Лестер"* (коммерческий банк, оказывающий широкий круг услуг в сфере телефонного банковского обслуживания и банковского обслуживания по интернету, переводу денежных средств через почтовые отделения, управления денежными средствами и др.; образован в 2003 г. в результате объединения трех организаций: Деловые банковские услуги "Аллайенс энд Лестер" (Alliance & Leicester Business Banking), Суверенные финансы (Sovereign Finance) и Жиробанк)See:Англо-русский экономический словарь > Alliance & Leicester Commercial Bank
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120 brokerage account
бирж. брокерский счет (счет клиента у брокера, на котором содержатся средства, доверенные клиентом брокеру для проведения им операций с финансовыми инструментами за счет и по поручению клиента)See:
* * *
брокерский счет; проведение брокером операций с финансовыми инструментами за счет и по поручению клиента (контрактные обязательства между сторонами).
См. также в других словарях:
Cash Management — oder Liquiditätsmanagement bezeichnet in der Betriebswirtschaftslehre einen Begriff im Finanzmanagement. Inhaltsverzeichnis 1 Gegenstand und Ziele des Cash Managements 2 Die Ausgestaltung des Cash Managements 2.1 Liquiditätsplanu … Deutsch Wikipedia
Cash Management — Dans le domaine de la banque, le cash management est un terme de la mercatique pour désigner des services offerts pour augmenter le nombre de consommateurs. Il fait partie de la branche du management de la qualité (ISO 9001). Il désigne à la fois … Wikipédia en Français
Cash management — одна из услуг предлагаемая банками своим корпоративным клиентам, позволяющая уменьшить свои расходы и эффективно управлять своими финансовыми показателями. Cash management решение для предприятия состоит из нескольких составляющих: Управление… … Википедия
Cash management — In United States banking, cash management, or treasury management, is a marketing term for certain services offered primarily to larger business customers. It may be used to describe all bank accounts (such as checking accounts) provided to… … Wikipedia
cash management — One or a combination of various techniques for accelerating cash receipts, delaying cash disbursements, effectively utilizing banking services, managing or augmenting liquidity, increasing the amount of cash available for investment, and/or… … Financial and business terms
Cash management — Dans le domaine de la banque, le cash management est un terme de management pour désigner des services offerts pour augmenter le nombre de consommateurs. Il fait partie de la branche du management de la qualité (ISO 9001). Il désigne à la fois le … Wikipédia en Français
Cash Management — The corporate process of collecting, managing and (short term) investing cash. A key component of ensuring a company s financial stability and solvency. Frequently corporate treasurers or a business manager is responsible for overall cash… … Investment dictionary
cash management — pinigų valdymas statusas T sritis Gynyba apibrėžtis Organizacijos pinigų ciklo stebėjimas ir kontroliavimas. atitikmenys: angl. cash management ryšiai: susijęs terminas – apskaita pinigų principu šaltinis NATO mokymų ir pratybų finansavimo… … Lithuanian dictionary (lietuvių žodynas)
cash management account — ➔ account1 * * * cash management account UK US noun [C] (ABBREVIATION CMA) ► BANKING a type of bank account in which the bank manages its customers money in order to make sure that as much profit as possible is made for the customer: »We counted… … Financial and business terms
Cash-Management-Systeme — [ kæʃ mænɪdʒmənt ], elektronische Kommunikationssysteme zwischen Banken und Firmenkunden zur Übertragung und Weiterverarbeitung von Finanzdaten, die dem Finanzmanagement eines Konzerns durch Reduktion der Geldtransferzeiten, standardisierte und … Universal-Lexikon
Cash-Management-System — Bei Cash Management Systemen handelt es sich um Software zur Erfassung, Durchführung und Optimierung von Bargeld und Zahlungsverkehrsströmen in der Geldbearbeitung und im Bankwesen. Im engeren Sinn versteht man unter Cash Management Systemen… … Deutsch Wikipedia