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21 controller
сущ.тж. comptroller1) эк. тр. оператор; контролер, ревизор, инспектор, руководитель (лицо, осуществляющее управление каким-л. процессом или контроль в какой-л. области)air-traffic [flight\] controller — диспетчер полетов
See:air traffic controllers, inventory controller, sale controller, sales controller, stock controller, Comptroller of the Currency2)а) гос. фин. контролер, ревизор (должностное лицо, контролирующее финансовую отчетность в государственных органах)Syn:б) учет, упр. финансовый руководитель; финансовый директор; главный бухгалтер; бухгалтер – финансовый менеджер (лицо, отвечающее за управление финансами в компании или отдельном подразделении компании; отвечает за все вопросы учета и аудита, налогового планирования и отчетности; в небольших компаниях может быть также одновременно казначеем)Syn:See:3) тех. управляющее [контролирующее\] устройство; регулятор; контроллер
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comptroller controller контролер: 1) главный бухгалтер или финансовый директор компании, который отвечает за все вопросы учета и аудита, налогового планирования и отчетности (США); в небольших компаниях может быть также одновременно казначеем; 2) см. Comptroller of the Currency; 3) ревизор, инспектор.* * *главный бухгалтер; контролёр; проверяющий; главный бухгалтер-контролер. Корпоративный менеджер, ответственный за бухгалтерскую деятельность компании . Словарь экономических терминов .* * *1. контролерфинансовый руководитель, имеющий отношение и к финансовому, и к управленческому учету; первое его назначение - представление высшему аппарату управления полных финансовых отчетов по подразделениям, второе - оказание помощи менеджерам в планировании и контрольных операциях-----название должности финансового директора в некоторых компаниях или главного финансового менеджера группы компаний -
22 DCS
1) Компьютерная техника: Data Converting System, Desktop Color System, Digital Command Signal, Distributed Computing Suite, digital cross-connect system2) Авиация: Departure Control System, автоматизированная система контроля отправки пассажиров, Disignated Certification Specialist, double channel simplex, система управления отправками3) Военный термин: Defence Communications System, Defense Communications System, Defense Construction Service, Defense Courier Service, Deputy Chief of Staff, Aviation, Deputy Chief of Staff, Manpower, Digital Cell Site, Director, Comptroller Systems, Division Cavalry Squadron, Dynamic Coordinate System, data collection system, data communications system, data control system, data conversion system, deputy chief of staff, design change summary, destruct command system, digital command system, digital communications system, digital control system, direction center, standby, division clearing station, drone control system, Department of Combat Support (U. S. Army Command and General Staff College)4) Техника: Defense communications service, data conditioning system, data gathering system, deflection coil set, diagnostic control store, differential cross-section, digital access and cross connect system, digital countdown system, direct couple system, direct-current sensor, director comptroller system, document control system, double-channel-simplex, double-cotton single-silk insulation, РСУ (распределенная система управления), АСУ ТП5) Химия: Распределенная система управления, РСУ (Distributed control systems (DCS) are used in industrial and civil engineering applications to monitor and control distributed equipment with remote human intervention.)6) Религия: Divorce Care And Support7) Грубое выражение: Damn Chicken Spies9) Полиграфия: (desktop color separation) формат представления изображения, включающий четыре цветоделенных PostScript-файла в CMYK10) Политика: Democratic Clinton Supporter11) Телекоммуникации: Digital Cellular System, Digital Cross Connect, цифровая сотовая связь12) Сокращение: Data Collection Site (MODS report abbreviation), Defence Communications System (USA), Defense Construction Service (Denmark), Defense Courier Service (USA), Depot Computer System, Digital Camera System, Digital Computer System, Direct Commercial Sales, Direct Connect System (transports letters from the AFCS directly to a DBCS/OSS - planned for year 2004)13) Университет: Department Of Campus Safety14) Электроника: Dichlorosilane, Digitally Controlled Squelch15) Вычислительная техника: desktop color separation, digital color separation, distributed computer system, Digital Colour System (Adobe, Photoshop), Digital Cross-connect System (DEC), Defense Communications System (Mil., USA), Digital Cellular System (Mobile-Systems), Data sharing Control System (NEC), Digital Control System (NEC)17) Связь: Digital Communications Standard/System18) Фирменный знак: Diamond Computer Systems19) Экология: система сбора данных, система сбора информации20) Глоссарий компании Сахалин Энерджи: РСК (Distributed Control System), распределительная система контроля (Distributed Control System)21) Производство: (Distributed Control System) Распределенная система управления22) Сетевые технологии: Digital Crosspoint Switch, data communication system, distributed computing system, distributed control system, распределённая система управления, сигнал цифровой команды, система передачи данных, устройство передачи данных23) Автоматика: diagnostic communication system, display control system24) Телефония: Data Collaboration Server25) Сахалин Р: Design Contract Specific, Distribution Control System26) Сахалин А: automated drilling process control system, data. collection system27) Химическое оружие: Data Collection Sheet28) Авиационная медицина: decompression sickness29) Макаров: differential cross section30) Безопасность: Device Control String, Disaster Control Squad31) Расширение файла: Desktop Color Separation file, Direct Coupled System, Quark Desktop Color Separation EPS file Bitmap graphics, Datafile (ACT! Activity Files)32) Энергосистемы: (ПТК - программно-технический комплекс), распределенная система контроля33) Нефть и газ: УБТ34) Карачаганак: direct control system35) Общественная организация: Downriver Community Services36) Чат: Database Connection Services37) NYSE. Doncasters, P. L. C.39) Хобби: Doll Collectors Society40) Федеральное бюро расследований: Domestic Contact Service of the CIA -
23 DCs
1) Компьютерная техника: Data Converting System, Desktop Color System, Digital Command Signal, Distributed Computing Suite, digital cross-connect system2) Авиация: Departure Control System, автоматизированная система контроля отправки пассажиров, Disignated Certification Specialist, double channel simplex, система управления отправками3) Военный термин: Defence Communications System, Defense Communications System, Defense Construction Service, Defense Courier Service, Deputy Chief of Staff, Aviation, Deputy Chief of Staff, Manpower, Digital Cell Site, Director, Comptroller Systems, Division Cavalry Squadron, Dynamic Coordinate System, data collection system, data communications system, data control system, data conversion system, deputy chief of staff, design change summary, destruct command system, digital command system, digital communications system, digital control system, direction center, standby, division clearing station, drone control system, Department of Combat Support (U. S. Army Command and General Staff College)4) Техника: Defense communications service, data conditioning system, data gathering system, deflection coil set, diagnostic control store, differential cross-section, digital access and cross connect system, digital countdown system, direct couple system, direct-current sensor, director comptroller system, document control system, double-channel-simplex, double-cotton single-silk insulation, РСУ (распределенная система управления), АСУ ТП5) Химия: Распределенная система управления, РСУ (Distributed control systems (DCS) are used in industrial and civil engineering applications to monitor and control distributed equipment with remote human intervention.)6) Религия: Divorce Care And Support7) Грубое выражение: Damn Chicken Spies9) Полиграфия: (desktop color separation) формат представления изображения, включающий четыре цветоделенных PostScript-файла в CMYK10) Политика: Democratic Clinton Supporter11) Телекоммуникации: Digital Cellular System, Digital Cross Connect, цифровая сотовая связь12) Сокращение: Data Collection Site (MODS report abbreviation), Defence Communications System (USA), Defense Construction Service (Denmark), Defense Courier Service (USA), Depot Computer System, Digital Camera System, Digital Computer System, Direct Commercial Sales, Direct Connect System (transports letters from the AFCS directly to a DBCS/OSS - planned for year 2004)13) Университет: Department Of Campus Safety14) Электроника: Dichlorosilane, Digitally Controlled Squelch15) Вычислительная техника: desktop color separation, digital color separation, distributed computer system, Digital Colour System (Adobe, Photoshop), Digital Cross-connect System (DEC), Defense Communications System (Mil., USA), Digital Cellular System (Mobile-Systems), Data sharing Control System (NEC), Digital Control System (NEC)17) Связь: Digital Communications Standard/System18) Фирменный знак: Diamond Computer Systems19) Экология: система сбора данных, система сбора информации20) Глоссарий компании Сахалин Энерджи: РСК (Distributed Control System), распределительная система контроля (Distributed Control System)21) Производство: (Distributed Control System) Распределенная система управления22) Сетевые технологии: Digital Crosspoint Switch, data communication system, distributed computing system, distributed control system, распределённая система управления, сигнал цифровой команды, система передачи данных, устройство передачи данных23) Автоматика: diagnostic communication system, display control system24) Телефония: Data Collaboration Server25) Сахалин Р: Design Contract Specific, Distribution Control System26) Сахалин А: automated drilling process control system, data. collection system27) Химическое оружие: Data Collection Sheet28) Авиационная медицина: decompression sickness29) Макаров: differential cross section30) Безопасность: Device Control String, Disaster Control Squad31) Расширение файла: Desktop Color Separation file, Direct Coupled System, Quark Desktop Color Separation EPS file Bitmap graphics, Datafile (ACT! Activity Files)32) Энергосистемы: (ПТК - программно-технический комплекс), распределенная система контроля33) Нефть и газ: УБТ34) Карачаганак: direct control system35) Общественная организация: Downriver Community Services36) Чат: Database Connection Services37) NYSE. Doncasters, P. L. C.39) Хобби: Doll Collectors Society40) Федеральное бюро расследований: Domestic Contact Service of the CIA -
24 главный бухгалтер-контролёр
1) Economy: Comptroller of the currency, chief managerial accountant, comptroller, controller (ведущий анализ хозяйственной деятельности и руководящий всей учётно-калькуляционной и сметной деятельностью)2) Accounting: chief managerial Accountants, corporate controller (отвечающий за финансовый и бухгалтерский учет, отчетность и т.д.)3) Business: controllerУниверсальный русско-английский словарь > главный бухгалтер-контролёр
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25 главный
гла́вный го́род (области и т.п.) — chief town; ( столица) capital
гла́вная у́лица — main street
гла́вный уда́р воен. — main blow / attack / thrust
гла́вные си́лы воен. — main body sg, main forces
гла́вное усло́вие — key condition
гла́вный бухга́лтер — chief accountant; chief financial officer (сокр. CFO); comptroller [kən't-] офиц.
гла́вный врач — chief physician; воен. chief medical officer
гла́вный инжене́р — chief engineer, engineer-in-chief
гла́вная конто́ра — head office
гла́вное управле́ние — central authority / administration
3) м. как сущ. chief; man in charge; bossоста́вить кого́-л за гла́вного — leave smb in charge
кто здесь за гла́вного? — who is in charge here?
••гла́вная кни́га бух. — ledger
гла́вная кварти́ра воен. уст. — General Headquarters pl
гла́вное предложение грам. — main clause
гла́вным о́бразом — chiefly, mainly, principally
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26 OCC
1) Компьютерная техника: Object Class Cardinality2) Авиация: центр управления полётами( ЦУП)3) Спорт: One City Challenge4) Военный термин: object class code, occupation, oceanic control center, officer commanding, camp, officer correspondence course, officers' chief cook, operations control center, operations control console5) Техника: Old Corrugated Cardboard, occupied, open-circuit characteristic, operational computer complex, optical-color comparator6) Экономика: ОКК7) Бухгалтерия: Office of the Comptroller of the Currency, Other Charges And Credits8) Автомобильный термин: output circuit check (Ford)9) Телекоммуникации: Other Common Carriers10) Сокращение: Obus a Charge Creuse (Shaped charge shell (France)), Operational Capabilities Concept (NATO), Operational Control Centre, Operator Control Console, occupy11) Университет: Oakland County College, Ocean County College, Onondaga Community College12) Физиология: Occiput13) Электроника: Oceanic Control Centers14) Вычислительная техника: Other Common Carrier15) Нефть: oil cut cushion16) Банковское дело: Опционная клиринговая корпорация (США; Options Clearing Corporation), Управление контролёра денежного обращения (министерство финансов США; Office of Comptroller of the Currency)17) СМИ: Original Character Creation18) Деловая лексика: Option Clearing Corporation19) Образование: Oakland Community College20) Промышленность: группы качества (Quality Control Circle), кружки качества (Quality Control Circle)21) Инвестиции: Office of Comptroller of the Currency, Options Clearing Corporation22) Полимеры: open circuit characteristic, operational control center23) Программирование: Obscure Canon Character24) Макаров: occulting, operation control center25) Нефть и газ: ГЦУ, Главный центр управления26) Чат: Out Of Character Comment -
27 Occ
1) Компьютерная техника: Object Class Cardinality2) Авиация: центр управления полётами( ЦУП)3) Спорт: One City Challenge4) Военный термин: object class code, occupation, oceanic control center, officer commanding, camp, officer correspondence course, officers' chief cook, operations control center, operations control console5) Техника: Old Corrugated Cardboard, occupied, open-circuit characteristic, operational computer complex, optical-color comparator6) Экономика: ОКК7) Бухгалтерия: Office of the Comptroller of the Currency, Other Charges And Credits8) Автомобильный термин: output circuit check (Ford)9) Телекоммуникации: Other Common Carriers10) Сокращение: Obus a Charge Creuse (Shaped charge shell (France)), Operational Capabilities Concept (NATO), Operational Control Centre, Operator Control Console, occupy11) Университет: Oakland County College, Ocean County College, Onondaga Community College12) Физиология: Occiput13) Электроника: Oceanic Control Centers14) Вычислительная техника: Other Common Carrier15) Нефть: oil cut cushion16) Банковское дело: Опционная клиринговая корпорация (США; Options Clearing Corporation), Управление контролёра денежного обращения (министерство финансов США; Office of Comptroller of the Currency)17) СМИ: Original Character Creation18) Деловая лексика: Option Clearing Corporation19) Образование: Oakland Community College20) Промышленность: группы качества (Quality Control Circle), кружки качества (Quality Control Circle)21) Инвестиции: Office of Comptroller of the Currency, Options Clearing Corporation22) Полимеры: open circuit characteristic, operational control center23) Программирование: Obscure Canon Character24) Макаров: occulting, operation control center25) Нефть и газ: ГЦУ, Главный центр управления26) Чат: Out Of Character Comment -
28 occ
1) Компьютерная техника: Object Class Cardinality2) Авиация: центр управления полётами( ЦУП)3) Спорт: One City Challenge4) Военный термин: object class code, occupation, oceanic control center, officer commanding, camp, officer correspondence course, officers' chief cook, operations control center, operations control console5) Техника: Old Corrugated Cardboard, occupied, open-circuit characteristic, operational computer complex, optical-color comparator6) Экономика: ОКК7) Бухгалтерия: Office of the Comptroller of the Currency, Other Charges And Credits8) Автомобильный термин: output circuit check (Ford)9) Телекоммуникации: Other Common Carriers10) Сокращение: Obus a Charge Creuse (Shaped charge shell (France)), Operational Capabilities Concept (NATO), Operational Control Centre, Operator Control Console, occupy11) Университет: Oakland County College, Ocean County College, Onondaga Community College12) Физиология: Occiput13) Электроника: Oceanic Control Centers14) Вычислительная техника: Other Common Carrier15) Нефть: oil cut cushion16) Банковское дело: Опционная клиринговая корпорация (США; Options Clearing Corporation), Управление контролёра денежного обращения (министерство финансов США; Office of Comptroller of the Currency)17) СМИ: Original Character Creation18) Деловая лексика: Option Clearing Corporation19) Образование: Oakland Community College20) Промышленность: группы качества (Quality Control Circle), кружки качества (Quality Control Circle)21) Инвестиции: Office of Comptroller of the Currency, Options Clearing Corporation22) Полимеры: open circuit characteristic, operational control center23) Программирование: Obscure Canon Character24) Макаров: occulting, operation control center25) Нефть и газ: ГЦУ, Главный центр управления26) Чат: Out Of Character Comment -
29 руководитель
1) General subject: captain, chief, (первый) chief executive, chieftain, conductor, curator, director, guide, guiding hand, head, header, instructor, leader, manager, mastermind (особ. тайный, неофициальный), mentor, principal, senior officer (official), superintendent, supremo, teacher, the man at the wheel, in charge of (used in titles заместитель генерального директора – руководитель комплекса маркетинга = Executive Vice-President in charge of Marketing), head of2) American: executive3) Literal: man at the wheel4) Military: manager (как правило, низкого и среднего уровней), officer5) Engineering: administrative manager, officer6) Agriculture: livestosk product manager7) Rare: primate8) Construction: superintendant9) Mathematics: advisor10) Religion: psychagogue11) Railway term: chief instructor12) Economy: administrator, boss, chieftain (напр. корпорации), executive head, supervisor, supervisory official13) Australian slang: head serang14) Architecture: master-mind15) Diplomatic term: central figure, decision maker, mastermind (особ. неофициальный), secretary (организации, учреждения и т.п.), chef de file17) Forestry: superintendent (напр. лесозаготовительного участка)18) Abbreviation: supr20) Advertising: exec.21) Patents: commissioner22) Business: chief executive officer (компании, предприятия), comptroller, controlling person, head officer, secretary, (предприятия, организации, учреждения) sole executive body, (предприятия, организации) managing director, executive director (http://en.wikipedia.org/wiki/Executive_director)23) Management: leadman24) Makarov: instructor (кружка и т.п.), (научно-исследовательского проекта research manager25) Taboo: gaffer26) SAP.tech. facilitator, lead27) Mountain climbing: leader (похода, экспедиции) -
30 ACNP
1) Военный термин: Assistant Chief of Naval Personnel, (F-C) Assistant Chief of Naval Personnel (Finance-Comptroller) (сокр.) (помощник начальника главного управления личного состава ВМС по контрольно-финансовой службе)2) Техника: American College of Nuclear Physicians -
31 CA
1) Общая лексика: канада, примерно, Corporate Affairs (SEIC), рак (заболевание)2) Компьютерная техника: Clip Art, Collision Avoidance, Computer Accuracy, Computer Aided3) Авиация: cabin address4) Медицина: Углеводный раковый антиген (онкомаркер) (carbohydrate antigen), (Chief Administrator) главный администратор, активация соударением (в масс-спектрометрии) (Collisional Activation)5) Американизм: Clean Air, Continuous Assessment6) Военный термин: COMSEC Account, Can't Add, Canadian Army, Combat Arms, Combat Assessment, Command Authority, Commercial Activities, Common Applications, Communication Area, Complete Annihilation, Comptroller of the Army, Confederate Army, Configuration Audit, Controller of Aircraft, Controlling Authority, Crewman's Associate, Cryptanalysis, Heavy Cruiser, chief accountant, civic action, civil administration, civil affairs, civil aircraft, civil applications, civil authorities, closest approach, coast artillery, coaxial, combat actions, combat aircrew, combat aptitude, combat assault, combined arms, command accountant, command action, commandant assistant, commitment authorization, component analysis, concealed aircraft, contingencies of the Army, contract administration, contract authorization, contract award, control assembly, control augmentation, controlled airspace, corps area, correct or amplify, corrective action, cost analysis, cost of arms, counterair, court of appeal, cumulative amount7) Психиатрия: cateholamine8) Техника: Cassegrain antenna, capacitor, cascade amplifier, certified accountant, channel adapter, channel address, channel amplifier, charge amplifier, chicken adenovirus, chopper amplifier, circular array, clipping amplifier, clutter attenuation, computer assembly, computer-aided, constant amplitude, construction authorization, control air, course angle, critical assembly, cylindrical array, sonar commutator assembly, полный угол (Complete Angle)9) Сельское хозяйство: carotid artery10) Шутливое выражение: Constant Acquisitions11) Химия: Carbon Alpha, Cinnamic Acid, Chemical Abstracts12) Железнодорожный термин: Chesapeake and Albemarle Railroad13) Бухгалтерия: capital allowance, chargeable assets14) Грубое выражение: Candy Ass, Chic Anonymous, Computer Assholes15) География: Калифорния16) Оптика: clear aperture17) Политика: Canada18) Телекоммуникации: (certification authority) сертифицирующая организация, (certification authority) сертифицирующее агентство, (certification authority) сертифицирующее ведомство, (certification authority) сертифицирующий орган, (certification authority) центр сертификации19) Сокращение: Canada A, Canadian Authors' Association, Catalan, Charge d'Affaires, Chartered Accountant, Chronological Age, Civil Aviation, Coastal Artillery, College of Arms, Concentric Action, Conformal-array Aerial, Consumers'Association, Controller Aircraft, Controller of Accounts, Crank Angle, Bromobenzyl cyanide (Chemical warfare agent), Canada (NATO country code), California (US state), Gun Cruiser (USA), Compania Anonima (Venezuela), Collision Avoidance (as in CSMA/CA (q.v.))20) Физиология: Caucasian adult, Cooley's Anemia, Coronary Artery21) Электроника: CIM architecture, Common Amplification22) Вычислительная техника: Computer Animation, certificate authority, common application, current awareness, Cell Arrival (ATM), Computer Associates (Hersteller), Certification Authority (Verschluesselung, PKI), Collision Avoidance (as in CSMA/CA), computer associates23) Нефть: elevation correction24) Кардиология: common atrium (общее предсердие)25) Биохимия: Chromic Acid26) Онкология: Cancer Antigen, Cancer Associated27) Картография: catchment area28) Банковское дело: текущий банковский счёт (current account)29) Транспорт: Cab To Axle, Conflict Alert, Contract Air30) Фирменный знак: Carrier, Continental Accessories31) Холодильная техника: controlled atmosphere32) Энергетика: Contingency Analysis, система, позволяющая просчитать возможность возникновения аварийных ситуаций на стадии планирования режимов33) СМИ: Creatures Adventures34) Деловая лексика: Card Advantage, Circa About, дипломированный бухгалтер высшей квалификации (chartered accountant), присяжный бухгалтер (chartered accountant)35) Глоссарий компании Сахалин Энерджи: Construction Assistance36) Образование: Cultural Awareness37) Инвестиции: Court of Appeals, current account38) Сетевые технологии: Channel Access, Client Active, Continuous Access, communication adapter, коммуникационный адаптер39) Полимеры: cellulose acetate, chlorendic anhydride, continuity additive ( агент непрерывности)40) Программирование: Clear All41) Контроль качества: ПЗ42) Пластмассы: Cyanoacrylate Adhesive43) Сахалин Р: Certifying Authority, Contract Amendments44) Сахалин А: corrosion allowance45) Химическое оружие: chemical warfare agents, chemical warfare agents munition, combustion air, cost account, criticality analysis, сhemical agent46) Безопасность: Conditional Access47) Расширение файла: Certification Authority, Initial cache data for root domain servers (Telnet)48) SAP.тех. контрольная область49) Нефть и газ: Central Asia50) Электротехника: contact ammeter51) США: California52) Майкрософт: центр сертификации53) Должность: Canada As, Cartoon Artist, Cognitive Apprenticeship, Community Associate, Computer Assistant54) NYSE. Computer Associates International, Inc.55) Единицы измерений: Cranking Amperes56) Общая лексика: competent authority -
32 Ca
1) Общая лексика: канада, примерно, Corporate Affairs (SEIC), рак (заболевание)2) Компьютерная техника: Clip Art, Collision Avoidance, Computer Accuracy, Computer Aided3) Авиация: cabin address4) Медицина: Углеводный раковый антиген (онкомаркер) (carbohydrate antigen), (Chief Administrator) главный администратор, активация соударением (в масс-спектрометрии) (Collisional Activation)5) Американизм: Clean Air, Continuous Assessment6) Военный термин: COMSEC Account, Can't Add, Canadian Army, Combat Arms, Combat Assessment, Command Authority, Commercial Activities, Common Applications, Communication Area, Complete Annihilation, Comptroller of the Army, Confederate Army, Configuration Audit, Controller of Aircraft, Controlling Authority, Crewman's Associate, Cryptanalysis, Heavy Cruiser, chief accountant, civic action, civil administration, civil affairs, civil aircraft, civil applications, civil authorities, closest approach, coast artillery, coaxial, combat actions, combat aircrew, combat aptitude, combat assault, combined arms, command accountant, command action, commandant assistant, commitment authorization, component analysis, concealed aircraft, contingencies of the Army, contract administration, contract authorization, contract award, control assembly, control augmentation, controlled airspace, corps area, correct or amplify, corrective action, cost analysis, cost of arms, counterair, court of appeal, cumulative amount7) Психиатрия: cateholamine8) Техника: Cassegrain antenna, capacitor, cascade amplifier, certified accountant, channel adapter, channel address, channel amplifier, charge amplifier, chicken adenovirus, chopper amplifier, circular array, clipping amplifier, clutter attenuation, computer assembly, computer-aided, constant amplitude, construction authorization, control air, course angle, critical assembly, cylindrical array, sonar commutator assembly, полный угол (Complete Angle)9) Сельское хозяйство: carotid artery10) Шутливое выражение: Constant Acquisitions11) Химия: Carbon Alpha, Cinnamic Acid, Chemical Abstracts12) Железнодорожный термин: Chesapeake and Albemarle Railroad13) Бухгалтерия: capital allowance, chargeable assets14) Грубое выражение: Candy Ass, Chic Anonymous, Computer Assholes15) География: Калифорния16) Оптика: clear aperture17) Политика: Canada18) Телекоммуникации: (certification authority) сертифицирующая организация, (certification authority) сертифицирующее агентство, (certification authority) сертифицирующее ведомство, (certification authority) сертифицирующий орган, (certification authority) центр сертификации19) Сокращение: Canada A, Canadian Authors' Association, Catalan, Charge d'Affaires, Chartered Accountant, Chronological Age, Civil Aviation, Coastal Artillery, College of Arms, Concentric Action, Conformal-array Aerial, Consumers'Association, Controller Aircraft, Controller of Accounts, Crank Angle, Bromobenzyl cyanide (Chemical warfare agent), Canada (NATO country code), California (US state), Gun Cruiser (USA), Compania Anonima (Venezuela), Collision Avoidance (as in CSMA/CA (q.v.))20) Физиология: Caucasian adult, Cooley's Anemia, Coronary Artery21) Электроника: CIM architecture, Common Amplification22) Вычислительная техника: Computer Animation, certificate authority, common application, current awareness, Cell Arrival (ATM), Computer Associates (Hersteller), Certification Authority (Verschluesselung, PKI), Collision Avoidance (as in CSMA/CA), computer associates23) Нефть: elevation correction24) Кардиология: common atrium (общее предсердие)25) Биохимия: Chromic Acid26) Онкология: Cancer Antigen, Cancer Associated27) Картография: catchment area28) Банковское дело: текущий банковский счёт (current account)29) Транспорт: Cab To Axle, Conflict Alert, Contract Air30) Фирменный знак: Carrier, Continental Accessories31) Холодильная техника: controlled atmosphere32) Энергетика: Contingency Analysis, система, позволяющая просчитать возможность возникновения аварийных ситуаций на стадии планирования режимов33) СМИ: Creatures Adventures34) Деловая лексика: Card Advantage, Circa About, дипломированный бухгалтер высшей квалификации (chartered accountant), присяжный бухгалтер (chartered accountant)35) Глоссарий компании Сахалин Энерджи: Construction Assistance36) Образование: Cultural Awareness37) Инвестиции: Court of Appeals, current account38) Сетевые технологии: Channel Access, Client Active, Continuous Access, communication adapter, коммуникационный адаптер39) Полимеры: cellulose acetate, chlorendic anhydride, continuity additive ( агент непрерывности)40) Программирование: Clear All41) Контроль качества: ПЗ42) Пластмассы: Cyanoacrylate Adhesive43) Сахалин Р: Certifying Authority, Contract Amendments44) Сахалин А: corrosion allowance45) Химическое оружие: chemical warfare agents, chemical warfare agents munition, combustion air, cost account, criticality analysis, сhemical agent46) Безопасность: Conditional Access47) Расширение файла: Certification Authority, Initial cache data for root domain servers (Telnet)48) SAP.тех. контрольная область49) Нефть и газ: Central Asia50) Электротехника: contact ammeter51) США: California52) Майкрософт: центр сертификации53) Должность: Canada As, Cartoon Artist, Cognitive Apprenticeship, Community Associate, Computer Assistant54) NYSE. Computer Associates International, Inc.55) Единицы измерений: Cranking Amperes56) Общая лексика: competent authority -
33 ca
1) Общая лексика: канада, примерно, Corporate Affairs (SEIC), рак (заболевание)2) Компьютерная техника: Clip Art, Collision Avoidance, Computer Accuracy, Computer Aided3) Авиация: cabin address4) Медицина: Углеводный раковый антиген (онкомаркер) (carbohydrate antigen), (Chief Administrator) главный администратор, активация соударением (в масс-спектрометрии) (Collisional Activation)5) Американизм: Clean Air, Continuous Assessment6) Военный термин: COMSEC Account, Can't Add, Canadian Army, Combat Arms, Combat Assessment, Command Authority, Commercial Activities, Common Applications, Communication Area, Complete Annihilation, Comptroller of the Army, Confederate Army, Configuration Audit, Controller of Aircraft, Controlling Authority, Crewman's Associate, Cryptanalysis, Heavy Cruiser, chief accountant, civic action, civil administration, civil affairs, civil aircraft, civil applications, civil authorities, closest approach, coast artillery, coaxial, combat actions, combat aircrew, combat aptitude, combat assault, combined arms, command accountant, command action, commandant assistant, commitment authorization, component analysis, concealed aircraft, contingencies of the Army, contract administration, contract authorization, contract award, control assembly, control augmentation, controlled airspace, corps area, correct or amplify, corrective action, cost analysis, cost of arms, counterair, court of appeal, cumulative amount7) Психиатрия: cateholamine8) Техника: Cassegrain antenna, capacitor, cascade amplifier, certified accountant, channel adapter, channel address, channel amplifier, charge amplifier, chicken adenovirus, chopper amplifier, circular array, clipping amplifier, clutter attenuation, computer assembly, computer-aided, constant amplitude, construction authorization, control air, course angle, critical assembly, cylindrical array, sonar commutator assembly, полный угол (Complete Angle)9) Сельское хозяйство: carotid artery10) Шутливое выражение: Constant Acquisitions11) Химия: Carbon Alpha, Cinnamic Acid, Chemical Abstracts12) Железнодорожный термин: Chesapeake and Albemarle Railroad13) Бухгалтерия: capital allowance, chargeable assets14) Грубое выражение: Candy Ass, Chic Anonymous, Computer Assholes15) География: Калифорния16) Оптика: clear aperture17) Политика: Canada18) Телекоммуникации: (certification authority) сертифицирующая организация, (certification authority) сертифицирующее агентство, (certification authority) сертифицирующее ведомство, (certification authority) сертифицирующий орган, (certification authority) центр сертификации19) Сокращение: Canada A, Canadian Authors' Association, Catalan, Charge d'Affaires, Chartered Accountant, Chronological Age, Civil Aviation, Coastal Artillery, College of Arms, Concentric Action, Conformal-array Aerial, Consumers'Association, Controller Aircraft, Controller of Accounts, Crank Angle, Bromobenzyl cyanide (Chemical warfare agent), Canada (NATO country code), California (US state), Gun Cruiser (USA), Compania Anonima (Venezuela), Collision Avoidance (as in CSMA/CA (q.v.))20) Физиология: Caucasian adult, Cooley's Anemia, Coronary Artery21) Электроника: CIM architecture, Common Amplification22) Вычислительная техника: Computer Animation, certificate authority, common application, current awareness, Cell Arrival (ATM), Computer Associates (Hersteller), Certification Authority (Verschluesselung, PKI), Collision Avoidance (as in CSMA/CA), computer associates23) Нефть: elevation correction24) Кардиология: common atrium (общее предсердие)25) Биохимия: Chromic Acid26) Онкология: Cancer Antigen, Cancer Associated27) Картография: catchment area28) Банковское дело: текущий банковский счёт (current account)29) Транспорт: Cab To Axle, Conflict Alert, Contract Air30) Фирменный знак: Carrier, Continental Accessories31) Холодильная техника: controlled atmosphere32) Энергетика: Contingency Analysis, система, позволяющая просчитать возможность возникновения аварийных ситуаций на стадии планирования режимов33) СМИ: Creatures Adventures34) Деловая лексика: Card Advantage, Circa About, дипломированный бухгалтер высшей квалификации (chartered accountant), присяжный бухгалтер (chartered accountant)35) Глоссарий компании Сахалин Энерджи: Construction Assistance36) Образование: Cultural Awareness37) Инвестиции: Court of Appeals, current account38) Сетевые технологии: Channel Access, Client Active, Continuous Access, communication adapter, коммуникационный адаптер39) Полимеры: cellulose acetate, chlorendic anhydride, continuity additive ( агент непрерывности)40) Программирование: Clear All41) Контроль качества: ПЗ42) Пластмассы: Cyanoacrylate Adhesive43) Сахалин Р: Certifying Authority, Contract Amendments44) Сахалин А: corrosion allowance45) Химическое оружие: chemical warfare agents, chemical warfare agents munition, combustion air, cost account, criticality analysis, сhemical agent46) Безопасность: Conditional Access47) Расширение файла: Certification Authority, Initial cache data for root domain servers (Telnet)48) SAP.тех. контрольная область49) Нефть и газ: Central Asia50) Электротехника: contact ammeter51) США: California52) Майкрософт: центр сертификации53) Должность: Canada As, Cartoon Artist, Cognitive Apprenticeship, Community Associate, Computer Assistant54) NYSE. Computer Associates International, Inc.55) Единицы измерений: Cranking Amperes56) Общая лексика: competent authority -
34 inspecteur
inspecteur, -trice [ɛ̃spεktœʀ, tʀis]masculine noun, feminine noun* * *- trice ɛ̃spɛktœʀ, tʀis nom masculin, féminin inspectorPhrasal Verbs:* * *ɛ̃spɛktœʀ, tʀis nm/f (-trice)1) [impôts, police, administration] inspector2) [assurances] assessor* * *inspecteur d'académie Scol ≈ local schools inspector; inspecteur en chef head supervisor; inspecteur des contributions Fisc tax inspector; inspecteur départemental de l'Éducation nationale Scol ≈ regional schools inspector; inspecteur des finances Fin ≈ inspector of public finances; inspecteur général de l'Éducation nationale Scol ≈ national schools inspector; inspecteur des impôts Fisc tax inspector; inspecteur de police ≈ detective constable GB; inspecteur de police divisionnaire ≈ detective chief inspector GB; inspecteur de police principal ≈ detective inspector GB; inspecteur du travail Admin government inspector (concerned with health and safety and respect of labour laws); inspecteur des travaux finis hum skiver○ GB, shrinker○ US; inspecteur des ventes Comm sales supervisor., inspectrice [ɛ̃spɛktɶr, tris] nom masculin, nom féminin1. [contrôleur] inspectorinspecteur (général) des Finances ≃ general auditor (of the Treasury with special responsibilities) (UK), ≃ Comptroller General (US)c'est un vrai inspecteur des travaux finis! (figuré & humoristique) he always turns up when the work's done!inspecteur de la police judiciaireinspector belonging to the criminal investigation department, ≃ CID inspector (UK)inspecteur principal ≃ detective inspector3. ÉDUCATION -
35 Air Staff
Состоит из начальника штаба [ Chief of Staff, Air Force], его заместителей, начальника контрольно-финансовой службы [Comptroller], главного мастера-сержанта ВВС [ Chief Master Sergeant of the Air Force] и начальников служб -
36 accountant
(acct)бухг. бухгалтер; ревізор, контролер; експерт з аналізу балансів і фінансової звітностіспеціаліст-практик з бухгалтерії (accountancy¹); ♦ до бухгалтерських послуг можна включити, напр.: підготовку податкових декларацій (tax returns); проведення ревізії (audit) фінансових звітів; консультації з питань доходу (income) чи витрат; опрацювання фінансових планів тощо; складність бухгалтерської системи вимагає бухгалтерів-спеціалістів з різних сфер бухгалтерії, напр.: дипломований громадський бухгалтер (амер. Certified Public Accountant — CPA), який належить до професійного закладу і здійснює незалежну ревізію фінансових звітів, дає поради у справах менеджменту (management) тощо; дипломований бухгалтер вищої кваліфікації (австрал., англ., канад. Chartered Accountant — CA), член Інституту бухгалтерів, уповноважений здійснити аудиторський висновок (audit opinion) з приводу перевірки бухгалтерського звіту (financial statements) компанії (company); головний бухгалтер-аналітик (management accountant), який готує фінансову інформацію для керівництва як матеріал для планування (planning), контролю, прийняття рішення тощо; головний бухгалтер-контролер (амер. controller/comptroller), завідує головною бухгалтерією організації, відповідаючи за адміністрацію податку (tax), фінансову звітність, аудиторську перевірку керівництва, облікову систему (accounting system), внутрішню аудиторську перевірку (internal audit) тощо; бухгалтер з обліку витрат виробництва (cost accountant), який відповідає за аналіз вартості продукції═════════■═════════budget accountant бухгалтер-контролер з виконання кошторису; certified accountant дипломований бухгалтер; certified management accountant (CMA) дипломований бухгалтер управлінського обліку; certified public accountant; chartered accountant; chief accountant головний бухгалтер; chief managerial accountant головний бухгалтер-аналітик • голова облікового апарату; cost accountant; financial accountant бухгалтер фінансової звітності • бухгалтер-калькулятор; independent accountant незалежний бухгалтер • аудитор; industrial accountant бухгалтер промислового підприємства; junior accountant молодший бухгалтер; management accountant; managerial accountant головний бухгалтер-аналітик; private accountant приватний бухгалтер-практик; professional accountant професійний бухгалтер; public accountant громадський бухгалтер; public finance accountant бухгалтер громадських фінансів; senior accountant старший бухгалтер; tax accountant бухгалтер з оподаткування═════════□═════════accountant in charge головний бухгалтер; accountant's indemnity insurance страхування для компенсації збитків бухгалтера; accountant Неп право бухгалтера на утримання документів до здійснення платежу; accountant privilege право клієнта на конфіденційність при наданні матеріалів бухгалтерові; American Institute of Certified Public accountants (AICPA) Американський інститут дипломованих громадських бухгалтерів; Australian Society of Certified Practising accountants (ASCPA) Австралійське товариство дипломованих бухгалтерів-практиків; Canadian Institute of Chartered accountants (CICA) Канадський інститут дипломованих бухгалтерів; International Federation of accountants (IFA) Міжнародна федерація бухгалтерів; National Association of accountants (NAA) амер. Національна асоціація бухгалтерів═════════◇═════════бухгалтер < нім. Buchhalter < Buch — книга і halten — тримати, через рос. або польс. (ЕСУМ 1: 311-312); форма бухгальтер (зах укр.); бухгальтерія (зах. укр.) < польс. buchalter (ЕС-СУМ 1: 191)▹▹ auditor -
37 бухгалтер
м.bookkeeper; accountantгла́вный бухга́лтер — chief accountant; chief financial officer (сокр. CFO); comptroller [-kənt-] офиц.
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38 supervisor
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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 AC
1) Общая лексика: accommodative convergence, аккомодативная конвергенци2) Компьютерная техника: Audio Coding3) Биология: activator, aerobic capacity for work, антивоспалительный [противовоспалительный] кортикоид (сокр от antiphlogistic corticoid)4) Авиация: управление высотой полёта (сокр от altitude control), aeroplane characteristics, analog common, руль высоты5) Медицина: After Class, anticoagulant, abdominal circumference6) Американизм: After The Cataclysm, Agency Characteristic, Animal Control7) Французский язык: Академия хирургии (Франция) (Académie de Chirurgie = Academy of Surgery), платёж наличными, наличный расчёт (сокр от argent comptan = cash payment)8) Спорт: Adventure Club, After Crowning9) Латинский язык: до рождества Христова, до нашей эры, до р.Х. (уст), до н.э. (сокр от ante Christum = before Christ), перед едой (надпись на рецепте) (сокр от ante cibum = before meal)10) Военный термин: Air Corps, Air Crew, All Clear, Allied Command, Allied Commander, Amphibious Command, Armor Class, Armour Class, Army Company, Army Component, Army Comptroller, Army Council, Army contract, Army corps, Artillery College, Atlantic Council, Attack City, Automation and Communications, active component, activity code, administrative company, admiral commanding, advanced course, air command, air commodore, air component, air controlman, air cooperation, aircraft carrier, aircraft commander, aircraftman, aircrewman, ambulance company, ammunition column, ammunition corporal, antiradar coating, antireflection coating, approach chart, armored car, armored carrier, armored cavalry, artillery controller, assigned contractor, assistant chief, auxiliary command, availability code, aviation cadet, Эй-Си (синильная кислота)11) Техника: Appeal Court, Appropriation Committee, absolute code, abstract code, access cycle, account card, acid concentrator, acquisition cycle, address code, adjustment-calibration, administrative controls, admiralty coefficient, aerial current, allegations coordinator, alpha numeric character, analog circuit, analytical chemist, anticorrosive, asynchronous computer, attack center, attack console, attitude control system, audio center, autocollimator, automatic control, auxiliary console, average cost, azimuth comparator, адаптивное управление, переменное напряжение, устройство адаптивного управления12) Сельское хозяйство: Acetic Acid13) Шутливое выражение: Adriana Cool, Anal Catch14) История: Атлантическая хартия (сокр от Atlantic Charter)15) Химия: Active Count, Aromatic Carbon17) Математика: Assumption Context, The Art Clan, абсолютно непрерывный (absolutely continuous), аксиома выбора (axiom of choice), почти наверное (almost certain)18) Религия: After Creation, Ante Christum, Anti Christ, Atlantic City, Ante Christum ("before Christ")19) Юридический термин: Ambulance Chaser, Apellate Court, Appeal Cases, account current, administrative county, author's corrections, administrative case20) Бухгалтерия: средняя себестоимость (average cost), средняя стоимость (average cost)21) Австралийский сленг: кавалер Ордена Австралии (Companion of the Order of Australia)22) Ветеринария: Alley Cat23) Грубое выражение: Always Crap, Anal Cunt, Ass Crammer24) Металлургия: arc cutting25) Оптика: акрил (напр., акриловые линзы = acrylic lenses)26) Политика: Antigua and Barbuda27) Телекоммуникации: Always Connected, Area Code, Access Control (Token Ring, FDDI), Центр аутентификации28) Сокращение: Absolute Ceiling, Advisory Circular, Aerodynamic Centre, Aerospace Corporation, Airborne Component, Airworthiness Committee, Altocumulus, Amphibious Corps, Amplitude Comparison, Analyst Console, Annual Conference, Ante Christum (before Christ), Area Coverage antenna, Armament Control, Assistant Commissioner, Athletic Club, Hydrogen Cyanide (Chemical warfare blood agent (also HCN)), actual count, aerodynamic center, aerospace chamber, after Christ, asbestos cement, кондиционер (air conditioner), Alternating Current (ac, see also DC), Ante Cibum (before meals), alternating component, current account, Arctic Circle (Северный полярный круг), automatic computer (автоматический вычислитель; автоматическая вычислительная машина, автоматический компьютер), anodal closing (анодное замыкание), Appellate Court (апелляционный суд), aeroclub (аэроклуб), armored cable (бронированный кабель), alphabetic character (буквенно-алфавитный символ), account control (бухгалтерский надзор), air compressor (воздушный компрессор), aligned continuous (FRP) (волокнит с параллельным расположением непрерывных армирующих волокон), Atlanta Constitution (газета «Атланта конститьюшн» (США)), angling club (клуб рыболовного спорта), adjacent channel (соседний канал), accelerator (ускоритель; акселератор; дроссельная заслонка), cyanic acid (циановая [синильная, синеродистая] кислота)29) Театр: Art Center30) Университет: Academic Community, Advanced Credit31) Физиология: Abstinence Committed, Acute, Ante Cibum - before meals, Assist-Control (a form of mechanical ventilation)32) Электроника: Activated carbon, Advanced Control, Amplifier Combination, Audio Code, Autonomous Control, устройство для защиты от местных помех (сокр от anti-clutter)33) Вычислительная техника: access class, аккумулятор, Access Concentrator (PPPoE, ADSL), Access Control (Token Ring), Alternating Current (ac, see also), Ante Christum (before Christ)34) Нефть: current35) Иммунология: Anticoagulation Clinic36) Онкология: After Chemo37) Связь: Access Controller (WLAN)38) Космонавтика: акустический центр39) Банковское дело: помощник кассира (банковская должность; assistant cashier), текущий банковский счёт (account current), текущий счёт40) Биотехнология: Adhesion complex41) Транспорт: Air Conditioner, Air Controller, Air Cooling, Airframe Change, Alcohol Concentration, All Conditions, Asphalt Concrete, Atlantic Crossing, Auto Carrier42) Силикатное производство: alumina cement43) Радиолокация: коммутирование антенны (сокр от antenna commutation)44) Фирменный знак: AVX Corporation, Air Canada, Allis Chalmers, Andersen Consulting, Arctic Cat45) СМИ: Action Center, Asheron's Call46) Деловая лексика: Activity Center, Advisory Council47) Бурение: Остин (Austin chalk), остинский мел (Austin chalk; группа верхнего отдела меловой системы)48) Глоссарий компании Сахалин Энерджи: alternating current, Advisory Committee49) Образование: Applied Communication, Area Consultant50) Таможенная деятельность: Appraising Officer51) Инвестиции: assistant cashier52) Сетевые технологии: access control53) Полимеры: aircooled, ally chloride, asbestos cloth, azodicarbonamide54) Программирование: Alternate Character55) Автоматика: above center, adaptive control, application control56) Ядерная физика: Ammonium Citrate, Anti-Coincidence Counters, накопитель антипротонов (сокр от antiproton collector)57) Контроль качества: associate contractor58) Сахалин Ю: advance capital59) Химическое оружие: adapter cradle, alternate current, hydrogen cyanide60) Военно-морской флот: пульт управления атакой (на корабле) (сокр от), инерционный размыкатель мины (сокр от anticountermining device), броненосный крейсер (сокр от armored cruiser), главный командный пункт, ГКП (корабля) (сокр от attack center), пост атаки (подводной лодки)61) Расширение файла: Autocheck, Automatic Computer, Spooled plot file (AutoCAD AutoSpool)62) Военно-политический термин: Alliance Committee63) Карачаганак: BHC Acoustic Log (Baker Atlas tool)64) Судостроение: адмиралтейский коэффициент (в приближённых расчётах) (сокр от admiralty coefficient)65) Электротехника: accuracy check, automatic checkout66) Имена и фамилии: Alan Cox, Albert Champion, Alvin Crawford67) ООН: Armed Constabulary68) Общественная организация: Archaeological Conservancy69) Должность: Academic Counsellor, Analyst Certification, Applied Communications, Area Coordinator, Assistant Camera70) Чат: Anonymous Coward71) Правительство: Arizona And California72) NYSE. Alliance Capital Management Holdings, L P73) Программное обеспечение: Aerodynamic Code, Apache Configurator, Application Context
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