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close the accounts

Толкование Перевод

1 close the accounts

составлять отчет

Большой англо-русский и русско-английский словарь > close the accounts
2 close the accounts

1) Бухгалтерия: составить бухгалтерский отчёт

2) Деловая лексика: составлять отчёт

Универсальный англо-русский словарь > close the accounts
3 close the accounts

finance, business, economy

• päättää tilit

English-Finnish dictionary > close the accounts
4 accounts

accounts деловые книги accounts отчетность accounts расчеты accounts торговые книги accounts of budgetary expenditure and revenue отчетность по бюджетным доходам и расходам accounts of group счета объединения accounts of parent company счета материнской компании accumulated accounts отчетность фирмы analytical accounts аналитические счета analyze accounts анализировать счета annual accounts годовой отчет audit accounts ревизорские счета audit the accounts проверять отчетность audit the accounts проводить ревизию отчетности audited accounts проверенные счета audited annual accounts проверенная годовая отчетность business accounts деловые расчеты check the accounts проверять отчетность close the accounts составлять отчет consolidated accounts сводный баланс consolidated accounts сводный финансовый отчет consolidation accounts сводный финансовый отчет crop accounts отчет об урожайности divisional accounts отчет отдела doubtful accounts подозрительные счета doubtful accounts сомнительные счета final accounts окончательные расчеты final accounts окончательный отчет financial accounts финансовые отчеты financial accounts финансовые счета imprest accounts авансовые счета information from accounts сведения из отчета integrated accounts интегрированная система национальных счетов interim accounts временные расчеты internal accounts внутренняя отчетность management accounts управленческий учет master accounts сводный отчет merchandise accounts товарные операции month-end accounts месячный отчет monthly accounts ежемесячный отчет municipal accounts муниципальные счета national accounts отчет об исполнении государственного бюджета parent company accounts отчетность материнской компании present the accounts представлять отчетность present the accounts представлять счета quarterly internal accounts квартальные внутренние счета reconcile the accounts выверять счета reconcile the accounts согласовывать счета reconcile two accounts приводить в соответствие два счета records and accounts учетные документы и отчетность render the accounts представлять отчет report and accounts отчет и отчетность shareholders' accounts счета акционеров social accounts общественные счета sundries accounts book-keep. "прочие статьи" tax accounts налоговая отчетность Treasury accounts отчет министерства финансов various accounts различные виды счетов winding up accounts выведение сальдо winding up accounts подведение итога winding up accounts сальдирование

English-Russian short dictionary > accounts
5 accounts

сущ.
1) госбюджет
2) бюджет предприятия (напр., СП)
3) счета
4) расходы
5) расчеты;
счет ∙ - enter in the accounts - duty to keep accounts - drawing up of accounts - debit accounts - date of accounts - closing of accounts - close the accounts - close accounts - clearing accounts - check the accounts - certifying of accounts - card of accounts - be included in accounts - basis of accounts - balancing of accounts - balance the accounts - audited accounts - audit the accounts - audit accounts - allowance for doubtful accounts - adoption of annual accounts - administration of accounts - active accounts - accounts receivable turnover - accounts analysis - accounts now - Funds accounts - non-production accounts - to agree accounts - individual retirement accounts - annual accounts accounts of charges hard currency accounts open market and foreign accounts accounts due from customers accounts due to customers farm cost accounts integrated national economic accounts accounts in use accounts payable accounts payable-interline accounts receivable accounts receivable-interline above-line accounts accounts valuation below-line accounts consolidated accounts current accounts external accounts interline payable accounts interline receivable accounts international accounts national income accounts national accounts operating accounts outlay accounts payable accounts payable notes public accounts sundries accounts visible accounts balance accounts commingle accounts present accounts verify accounts
Счета(расчеты)

accounts деловые книги ~ отчетность ~ расчеты ~ торговые книги

~ of budgetary expenditure and revenue отчетность по бюджетным доходам и расходам

~ of group счета объединения

~ of parent company счета материнской компании

accumulated ~ отчетность фирмы

analytical ~ аналитические счета

analyze ~ анализировать счета

annual ~ годовой отчет

audit ~ ревизорские счета

audit the ~ проверять отчетность audit the ~ проводить ревизию отчетности

audited ~ проверенные счета

audited annual ~ проверенная годовая отчетность

business ~ деловые расчеты

check the ~ проверять отчетность

close the ~ составлять отчет

consolidated ~ сводный баланс consolidated ~ сводный финансовый отчет

consolidation ~ сводный финансовый отчет

crop ~ отчет об урожайности

divisional ~ отчет отдела

doubtful ~ подозрительные счета doubtful ~ сомнительные счета

final ~ окончательные расчеты final ~ окончательный отчет

financial ~ финансовые отчеты financial ~ финансовые счета

imprest ~ авансовые счета

information from ~ сведения из отчета

integrated ~ интегрированная система национальных счетов

interim ~ временные расчеты

internal ~ внутренняя отчетность

management ~ управленческий учет

master ~ сводный отчет

merchandise ~ товарные операции

month-end ~ месячный отчет

monthly ~ ежемесячный отчет

municipal ~ муниципальные счета

national ~ отчет об исполнении государственного бюджета

parent company ~ отчетность материнской компании

present the ~ представлять отчетность present the ~ представлять счета

quarterly internal ~ квартальные внутренние счета

reconcile the ~ выверять счета reconcile the ~ согласовывать счета

reconcile two ~ приводить в соответствие два счета

records and ~ учетные документы и отчетность

render the ~ представлять отчет

report and ~ отчет и отчетность

shareholders' ~ счета акционеров

social ~ общественные счета

sundries ~ book-keep. "прочие статьи"

tax ~ налоговая отчетность

Treasury ~ отчет министерства финансов

various ~ различные виды счетов

winding up ~ выведение сальдо winding up ~ подведение итога winding up ~ сальдирование

Большой англо-русский и русско-английский словарь > accounts
6 close

Ⅰ.

close¹ [kləʊs]

proche ⇒ 1 (a), 1 (b), 1 (f) serré ⇒ 1 (d), 1 (g) attentif ⇒ 1 (e) mal aéré ⇒ 1 (h) près ⇒ 1 (a), 2 (a) étroitement ⇒ 2 (b)

(compar closer, superl closest)

1 adjective

(a) (near in space or time) proche;

∎ the library is close to the school la bibliothèque est près ou proche de l'école;

∎ in close proximity to sth dans le voisinage immédiat de ou tout près de qch;

∎ they're very close in age ils ont presque le même âge;

∎ his death brought the war closer to home c'est avec sa mort que nous avons vraiment pris conscience de la guerre;

∎ we are close to an agreement nous sommes presque arrivés à un accord;

∎ at close intervals à intervalles rapprochés;

∎ I saw him at close quarters je l'ai vu de près;

∎ at close range à bout portant;

∎ to be close at or to hand (shop, cinema etc) être tout près; (book, pencil etc) être à portée de main;

∎ to be close to tears être au bord des larmes;

∎ to be (very) close to victory être (tout) près de la victoire;

∎ familiar I came close to thumping him one j'ai bien failli lui en coller une;

∎ he keeps things close to his chest il ne fait guère de confidences;

∎ to see sth at close quarters voir qch de près;

∎ to give sb a close shave raser qn de près;

∎ familiar that was a close shave or American call! on l'a échappé belle!, on a eu chaud!;

∎ the bill was passed but it was a close thing la loi a été votée de justesse;

∎ he managed to get elected but it was a close run thing il a été élu de justesse

(b) (in relationship) proche;

∎ they're very close (friends) ils sont très proches;

∎ he's a close friend of mine c'est un ami intime;

∎ a close relative un parent proche;

∎ I'm very close to my sister je suis très proche de ma sœur;

∎ he has close ties with Israel il a des rapports étroits avec Israël;

∎ there's a close connection between the two things il y a un rapport étroit entre les deux;

∎ the President consulted his closest advisers le président consulta ses conseillers les plus proches;

∎ sources close to the royal family des sources proches de la famille royale;

∎ a subject close to my heart un sujet qui me tient à cœur;

∎ to keep sth a close secret garder le secret absolu sur qch

(c) (continuous)

∎ they stay in close contact ils restent en contact en permanence

(d) (in competition, race etc) serré; (election) vivement serré;

∎ it was a close contest ce fut une lutte serrée;

∎ to play a close game jouer serré;

∎ close finish arrivée f serrée

(e) (thorough, careful) attentif, rigoureux;

∎ pay close attention to what she says faites très attention ou prêtez une grande attention à ce qu'elle dit;

∎ have a close look at these figures examinez ces chiffres de près;

∎ upon close examination après un examen détaillé ou minutieux;

∎ to keep (a) close watch or eye on sb/sth surveiller qn/qch de près;

∎ I keep close control of the expenses je contrôle étroitement les dépenses;

∎ in close confinement en détention surveillée

(f) (roughly similar) proche;

∎ his version of events was close to the truth sa version des faits était très proche de la réalité;

∎ he bears a close resemblance to his father il ressemble beaucoup à son père;

∎ it's the closest thing we've got to an operating theatre voilà à quoi se réduit notre salle d'opération

(g) (compact → handwriting, print) serré; (→ grain) dense, compact;

∎ Military in close formation en ordre serré

(h) British (stuffy → room) mal aéré, qui manque de ventilation ou d'air;

∎ it's very close in here on manque vraiment d'air ici;

∎ it's terribly close today il fait très lourd aujourd'hui

(i) (secretive) renfermé, peu communicatif;

∎ he's very close about his private life il est très discret sur sa vie privée

(j) familiar (miserly) pingre, radin

(k) Linguistics (vowel) fermé

2 adverb

(a) (near) près;

∎ don't come too close n'approche pas ou ne t'approche pas trop;

∎ I live close to the river j'habite près de la rivière;

∎ did you win? - no, we didn't even come close avez-vous gagné? - non, loin de là;

∎ she came close to losing her job elle a failli perdre son emploi;

∎ to come close to death frôler la mort;

∎ to come close to the world record frôler le record du monde;

∎ they walked close behind us ils nous suivaient de près;

∎ she lives close by elle habite tout près;

∎ I looked at it close to or up je l'ai regardé de près;

∎ close together serrés les uns contre les autres;

∎ sit closer together! serrez-vous!;

∎ it's brought us closer ça nous a rapprochés

(b) (tight) étroitement, de près;

∎ he held me close il m'a serré dans ses bras

3 noun

(a) (field) clos m

(b) British (street) impasse f

(c) British (of cathedral) enceinte f

(d) Scottish = passage conduisant de la rue à une cour ou à un immeuble en retrait

4 close on preposition

∎ it's close on nine o'clock il est presque neuf heures;

∎ she must be close on fifty elle doit friser la cinquantaine ou doit avoir près de cinquante ans

5 close to preposition

(almost, nearly) presque;

∎ the baby weighs close to 7 pounds ≃ le bébé pèse presque 3 kilos et demi

►► Military close combat corps à corps m;

Music close harmony tessiture f limitée

✾ Film 'Close Encounters of the Third Kind' Spielberg 'Rencontres du troisième type'

Ⅱ.

close² [kləʊz]

fermer ⇒ 1 (a)-(d), 1 (j), 2 (a) conclure ⇒ 1 (e), 1 (h) arrêter ⇒ 1 (f) liquider ⇒ 1 (g) se refermer ⇒ 2 (b) se terminer ⇒ 2 (d) clôturer ⇒ 2 (e) fin, conclusion ⇒ 3

1 transitive verb

(a) (shut → door, window, shop, book) fermer;

∎ he closed his eyes and went to sleep il ferma les yeux et s'endormit;

∎ figurative the committee had not closed the books on the inquiry le comité n'avait pas refermé le dossier de l'affaire;

∎ to close one's eyes to sth fermer les yeux sur qch;

∎ to close one's mind to sth refuser de penser à qch;

∎ she closed her mind to anything new elle s'est fermée à tout ce qui était neuf

(b) (opening, bottle) fermer, boucher;

∎ figurative we must close the gap between the rich and the poor nous devons combler le fossé entre riches et pauvres

(c) (block → border, road) fermer;

∎ they've closed the airport ils ont fermé l'aéroport;

∎ a road closed to motor traffic une route interdite à la circulation automobile

(d) (shut down → factory) fermer;

∎ they plan to close more rural stations ils ont l'intention de fermer d'autres petites gares de campagne

(e) (conclude → matter) conclure, terminer; (→ meeting, session) lever, clore; (→ debate) fermer;

∎ she closed the conference with a rallying call to the party faithful elle termina la conférence en lançant un appel de solidarité aux fidèles du parti;

∎ a neat way of closing the discussion un habile moyen de clore la discussion;

∎ the subject is now closed l'affaire est close

(f) Commerce & Finance (account) arrêter, clore;

∎ to close the books balancer les comptes, régler les livres;

∎ to close the yearly accounts arrêter les comptes de l'exercice

(g) Stock Exchange (operation) liquider; (position) couvrir

(h) (settle → deal) conclure;

∎ we closed a deal with them last week nous avons conclu un accord avec eux la semaine dernière

(i) (move closer together) serrer, rapprocher;

∎ Military close ranks! serrez les rangs!;

∎ figurative the party closed ranks behind their leader le parti a serré les rangs derrière le leader

(j) Electricity (circuit) fermer

2 intransitive verb

(a) (shut → gate, window) fermer, se fermer; (→ shop) fermer; (→ cinema, theatre) faire relâche;

∎ this window doesn't close properly cette fenêtre ne ferme pas bien ou ferme mal;

∎ the door closed quietly behind them la porte s'est refermée sans bruit derrière eux;

∎ the bakery closes on Fridays la boulangerie ferme le vendredi

(b) (wound, opening) se refermer;

∎ the gap was closing fast l'écart diminuait rapidement

(c) (cover, surround)

∎ the waves closed over him les vagues se refermèrent sur lui;

∎ the onlookers closed around us un cercle de curieux se forma autour de nous;

∎ my fingers closed around the gun mes doigts se resserrèrent sur le revolver

(d) (meeting) se terminer, prendre fin; (speaker) terminer, finir;

∎ I closed with a reference to Rimbaud j'ai terminé par une référence à Rimbaud

(e) Stock Exchange clôturer;

∎ the shares closed at 420p les actions ont clôturé ou terminé à 420 pence;

∎ the share index closed two points down l'indice (boursier) a clôturé en baisse de deux points

3 noun

fin f, conclusion f; (of day) tombée f; Stock Exchange (on financial futures market) clôture f; (closing price) cours m de clôture;

∎ at close of business à la ou en clôture;

∎ the concert came to a close le concert s'acheva;

∎ the year drew to a close l'année s'acheva;

∎ it's time to draw the meeting to a close il est temps de mettre fin à cette réunion;

∎ towards the close of the century vers la fin du siècle;

∎ at close of play (in cricket) à la fin du match

►► Computing close box case f de fermeture;

British close season Hunting fermeture f de la chasse; Fishing fermeture f de la pêche; Football intersaison f

➲ close down

1 intransitive verb

(a) (business, factory) fermer;

∎ the shop had to close down le magasin a dû fermer

(b) British Television & Radio terminer les émissions

2 separable transitive verb

(business, factory) fermer;

∎ they had to close down their shop ils ont dû fermer leur magasin

➲ close in intransitive verb

(a) (approach) approcher, se rapprocher; (encircle) cerner de près;

∎ to close in on or upon se rapprocher de;

∎ the hunters closed in on their prey les chasseurs se rapprochèrent de leur proie;

∎ the police/his creditors are closing in l'étau de la police/de ses créanciers se resserre

(b) (evening, night) approcher, descendre; (day) raccourcir; (darkness, fog) descendre;

∎ darkness closed in on us la nuit nous enveloppa

➲ close off separable transitive verb

isoler, fermer;

∎ the area was closed off to the public le quartier était fermé au public;

∎ some of the rooms in the house have been closed off certaines pièces de la maison ont été fermées;

∎ Accountancy to close off an account arrêter un compte

➲ close on inseparable transitive verb

se rapprocher de;

∎ we were closing on them fast nous nous rapprochions d'eux rapidement

➲ close out separable transitive verb

(a) American (factory, shop, business) liquider (avant fermeture)

(b) (complete successfully → game, competition) remporter;

∎ to close it out l'emporter

(c) Stock Exchange

∎ to close a position boucler ou clore ou fermer une position

➲ close up

1 separable transitive verb

(a) (seal) fermer; (opening, pipe) obturer, boucher; (wound) refermer, recoudre

(b) Typography (characters) rapprocher; Military etc (ranks) serrer

(c) (shop, house) fermer

2 intransitive verb

(a) (wound) se refermer

(b) (shopkeeper) fermer

➲ close with inseparable transitive verb

(a) (finalize deal with) conclure un marché avec

(b) literary (fight with) engager la lutte ou le combat avec

Un panorama unique de l'anglais et du français > close
7 close

1 noun

(a) STOCK EXCHANGE (on stock market) clôture f; (closing price) cours m de clôture;

∎ at close of business à la ou en clôture

(b) COMPUTING close box case f de fermeture

2 transitive verb

(a) ACCOUNTANCY

∎ to close the books balancer les comptes, régler les livres;

∎ to close the yearly accounts arrêter les comptes de l'exercice

(b) (meeting) clore; (account) fermer; (deal) conclure, clore

(c) STOCK EXCHANGE (operation) liquider;

∎ to close a position couvrir une position

3 intransitive verb

STOCK EXCHANGE clôturer;

∎ the shares closed at 420p les actions ont clôturé ou terminé à 420 pence;

∎ the share index closed two points down l'indice (boursier) a clôturé en baisse de deux points

▸ close down

1 transitive verb

fermer (définitivement);

∎ the factory was closed down after a drop in orders l'usine a fermé ses portes à la suite d'une baisse des commandes

2 intransitive verb

(of factory, business) fermer

▸ close off transitive verb

(account) arrêter

▸ close out transitive verb

American (goods) solder, liquider (avant fermeture)

▸ close with transitive verb

(finalize agreement with) conclure un marché avec

English-French business dictionary > close
8 составлять отчет

close the accounts

Большой англо-русский и русско-английский словарь > составлять отчет
9 account

account [ə'kaʊnt]

1 noun

(a) (report) récit m, compte rendu m;

∎ to give an account of sth faire le récit de qch;

∎ her account differs from her husband's sa version diffère de celle de son mari, son récit diffère de celui de son mari;

∎ an interesting account of his travels un récit intéressant de ses voyages;

∎ his latest book contains an amusing account of how he learned to drive son dernier livre relate de façon amusante la manière dont il a appris à conduire;

∎ he gave his account of the accident il a donné sa version de l'accident;

∎ by his own account he had had too much to drink à l'en croire, il avait trop bu

(b) (explanation) compte rendu m, explication f;

∎ to bring or to call sb to account (for sth) demander des comptes à qn (de qch);

∎ to be brought to account devoir rendre des comptes;

∎ you will be held to account for all damages il vous faudra rendre des comptes pour tous les dommages causés

(c) (consideration) importance f, valeur f;

∎ a town of little account une ville de peu d'importance ou insignifiante;

∎ what you think is of no account to me ce que vous pensez ne m'inté-resse pas;

∎ to take sth into account, to take account of sth tenir compte de qch, prendre qch en compte;

∎ he took little account of her feelings il ne tenait pas compte ou faisait peu de cas de ses sentiments;

∎ taking everything into account tout bien calculé;

∎ does this estimate take all the costs into account? est-ce que cette estimation prend en compte toutes ces dépenses?;

∎ the rising cost of living must also be taken into account il faut aussi prendre en compte l'augmentation du coût de la vie

(d) (advantage, profit) profit m;

∎ to put or to turn one's skills to good account tirer parti de ses compétences;

∎ to turn sth to account tirer parti ou avantage de qch, mettre qch à profit

(e) Commerce (responsibility)

∎ to set up in business on one's own account s'établir à son compte;

∎ I started working on my own account j'ai commencé à travailler à mon compte

(f) (rendition) interprétation f, version f;

∎ the pianist gave a sensitive account of the con-certo le pianiste a donné du concerto une interprétation d'une grande sensibilité;

∎ to give a good account of oneself bien se débrouiller;

∎ she gave a good account of herself in the interview elle a réussi à bien se définir au cours de cette entrevue

(g) Commerce (with shop) compte m;

∎ to close/to open an account fermer/ouvrir un compte;

∎ we have an account at the garage nous avons un compte chez le garagiste;

∎ put it on or charge it to my account mettez cela sur mon compte;

∎ I'd like to settle my account je voudrais régler ma note;

∎ cash or account? vous payez ou réglez comptant ou est-ce que vous avez un compte chez nous?;

∎ figurative to settle or to square accounts with sb régler ses comptes avec qn;

∎ to account rendered suivant compte remis

(h) Banking compte m;

∎ to open/close an account ouvrir/fermer un compte;

∎ to pay money into one's account verser de l'argent sur son compte;

∎ to pay sb's salary directly into his/her account verser le salaire de qn par virement direct sur son compte;

∎ to overdraw an account mettre un compte à découvert

(i) Finance, Commerce & Accountancy (of expenses) état m, note f; (of transactions) exposé m;

∎ as per or to account rendered (on statement) suivant compte ou relevé remis

(j) Commerce & Marketing (in advertising, marketing, PR) budget m;

∎ one of our major accounts un de nos plus gros clients;

∎ the agency secured the Brook account l'agence s'est assuré le budget Brook

(k) Computing (with Internet service provider) abonnement m ( with auprès de);

∎ to set up an account with sb s'abonner auprès de qn

(l) Stock Exchange

∎ the Account la liquidation

2 transitive verb

formal (consider) estimer, considérer;

∎ she accounts herself my friend elle se considère mon amie;

∎ to account sb guilty tenir qn pour coupable

3 accounts plural noun

Accountancy (of company) comptabilité f;

∎ to keep the accounts tenir les livres ou les écritures ou la comptabilité;

∎ to enter sth in the accounts comptabiliser qch;

∎ who does your accounts? qui est-ce qui fait votre comptabilité?

4 by all accounts adverb

au dire de tout le monde, d'après ce que tout le monde dit

5 on account adverb

Commerce & Finance à crédit;

∎ we bought the car on account nous avons acheté la voiture à crédit;

∎ payment on account paiement m à compte ou à crédit;

∎ I paid £100 on account j'ai versé un acompte de 100 livres

6 on account of preposition

en raison de; (in negative contexts) à cause de;

∎ on account of the weather à cause du temps;

∎ don't leave on account of me or on my account ne partez pas à cause de moi;

∎ I did it on your account (to help you) je l'ai fait pour vous;

∎ I did it on account of you (reproaching) je l'ai fait à cause de vous;

∎ we didn't go on account of there being a storm nous n'y sommes pas allés à cause de la tempête

7 on no account adverb

en aucun cas, sous aucun prétexte;

∎ on no account do I want to talk to her je ne veux lui parler en aucun cas ou sous aucun prétexte

►► account balance (status) situation f de compte; Accountancy (after audit) reliquat m de compte;

Accountancy account book livre m de comptes, registre m de comptabilité;

account card Finance (record of charges) fiche f de compte ou de facture; Commerce (for use in department store) carte-clients f;

account charges frais mpl de tenue de compte;

accounts clerk employé(e) m,f aux écritures;

account credit avoir m de compte;

Stock Exchange account day (jour m de) liquidation, (jour de) règlement m;

accounts department (service m de la) comptabilité f;

Commerce & Marketing account director (in advertising, marketing, PR) directeur(trice) m,f des comptes-clients;

American account executive agent m de change;

account fee commission f de compte;

Commerce & Marketing account handler (in advertising, marketing, PR) responsable mf des comptes-clients;

account handling fee commission f de tenue de compte;

account holder titulaire mf;

account manager Banking & Finance chargé(e) m,f de compte; Commerce & Marketing (in advertising, marketing, PR) responsable mf de budget;

account number numéro m de compte;

Accountancy account payable compte m créditeur, dette f fournisseur;

Accountancy accounts payable dettes fpl passives, dettes fpl fournisseurs;

Accountancy accounts payable ledger livre m des créanciers;

Accountancy account receivable compte m client, compte m débiteur;

Accountancy accounts receivable dettes fpl actives, créances fpl (clients);

Accountancy accounts receivable ledger livre m des débiteurs;

Accountancy accounts receivable turnover taux m de rotation des comptes clients;

Computing accounts software logiciel m de comptabilité;

account statement relevé m ou état m ou bordereau m de compte

➲ account for inseparable transitive verb

(a) (explain) expliquer, rendre compte de;

∎ that accounts for his interest in baseball voilà qui explique son intérêt pour le baseball;

∎ there's no accounting for his recent odd behaviour il n'y a aucune explication à son comportement bizarre des derniers temps;

∎ there's no accounting for taste les goûts et les couleurs, ça ne se discute pas

(b) (answer for) rendre compte de;

∎ he has to account for every penny he spends il doit rendre compte de chaque franc qu'il dépense;

∎ all the children are accounted for aucun des enfants n'a été oublié;

∎ two hostages have not yet been accounted for deux otages n'ont toujours pas été retrouvés

(c) (represent) représenter;

∎ wine accounts for 5 percent of all exports le vin représente 5 pour cent des exportations totales;

∎ the North Sea accounts for a large proportion of our petroleum la mer du Nord produit une grande partie de notre pétrole

(d) formal (shoot, kill) abattre, tuer; (catch) attraper

Un panorama unique de l'anglais et du français > account
10 account

noun

1) (Finance) Rechnung, die

keep accounts/the accounts — Buch/die Bücher führen

settle or square accounts with somebody — (lit. or fig.) mit jemandem abrechnen

on account — auf Rechnung; a conto

on one's [own] account — auf eigene Rechnung; (fig.) von sich aus

2) (at bank, shop) Konto, das

pay something into one's account — etwas auf sein Konto einzahlen

draw something out of one's account — etwas von seinem Konto abheben

on account — auf Rechnung

3) (statement of facts) Rechenschaft, die

give or render an account for something — über etwas (Akk.) Rechenschaft ablegen

call somebody to account — jemanden zur Rechenschaft ziehen

give a good account of oneself — seinen Mann stehen

4) (consideration)

take account of something, take something into account — etwas berücksichtigen

take no account of something/somebody, leave something/somebody out of account — etwas/jemanden unberücksichtigt lassen od. nicht berücksichtigen

don't change your plans on my account — ändert nicht meinetwegen eure Pläne

on account of — wegen

on no account, not on any account — auf [gar] keinen Fall

5) (importance)

of little/no account — von geringer/ohne Bedeutung

6) (report)

an account [of something] — ein Bericht [über etwas (Akk.)]

give a full account of something — ausführlich über etwas (Akk.) berichten

by or from all accounts — nach allem, was man hört

Phrasal Verbs:

- academic.ru/83952/account_for">account for

* * *

noun

1) (an arrangement by which a person keeps his money in a bank: I have( opened) an account with the local bank.) die Rechnung

2) (a statement of money owing: Send me an account.) Geschaftsbücher

3) (a description or explanation (of something that has happened): a full account of his holiday.) das Konto

4) (an arrangement by which a person makes a regular (eg monthly) payment instead of paying at the time of buying: I have an account at Smiths.) Kundenkonto

5) ((usually in plural) a record of money received and spent: You must keep your accounts in order; ( also adjective) an account book.) der Bericht

•

- accountancy
- accountant
- account for
- on account of
- on my/his etc account
- on my/his account
- on no account
- take something into account
- take into account
- take account of something
- take account of
* * *

ac·count

[əˈkaʊnt]

I. n

1. (description) Bericht m

by [or from] all \accounts nach allem, was man so hört

by his own \account eigenen Aussagen zufolge

to give [or ( form) render] an \account of sth Bericht über etw akk erstatten, etw schildern

2. (with a bank) Konto nt

bank/ BRIT building society \account Bank-/Bausparkassenkonto nt

to have an \account with a bank ein Konto bei einer Bank haben

to draw money out of [or withdraw money from] an \account Geld von einem Konto abheben

savings [or BRIT deposit] \account Sparkonto nt

current BRIT [or AM checking] \account (personal) Girokonto nt; (business) Kontokorrentkonto nt fachspr

joint \account Gemeinschaftskonto nt

securities \account Depot nt

NOW \account AM zinstragendes Konto

statement of \account Kontoauszug m

to be on one's \account money auf dem Konto sein

to open/close an \account [with sb] ein Konto [bei jdm] eröffnen/auflösen

to pay sth into [or AM, AUS deposit sth in] an \account etw auf ein Konto überweisen; (in person) etw auf ein Konto einzahlen

3. (credit) [Kunden]kredit m

will that be cash or \account? zahlen Sie bar oder geht das auf Rechnung?

to buy sth on \account BRIT etw auf Kredit kaufen

to have an \account with sb bei jdm auf Rechnung kaufen

to pay sth on \account BRIT ( dated) etw anzahlen, eine Anzahlung auf etw akk leisten

to put sth on [or charge sth to] sb's \account etw auf jds Rechnung setzen, jdm etw in Rechnung stellen

4. (bill) Rechnung f

to settle [or pay] an \account eine Rechnung bezahlen [o geh begleichen

5. ECON (records)

▪ \accounts pl [Geschäfts]bücher pl

\accounts payable Kreditoren pl, Verbindlichkeiten pl

\accounts receivable Forderungen pl, Außenstände pl

capital \account Darstellung f des Kapitalverkehrs mit dem Ausland

current \account balance of payments Saldo m der Leistungsbilanz

period of \account FIN, ECON Geschäftsjahr nt

to keep the \accounts esp BRIT die Buchhaltung machen

to keep an \account of sth über etw akk Buch führen

6. STOCKEX

trading [or dealing] for the \account [or \account trading] Wertpapiergeschäfte, bei denen Auslieferung und Abrechnung der Papiere am nächsten Abrechnungstermin erfolgt

rolling \account Erfüllung von Börsengeschäften zu einem späteren, entweder feststehenden oder vereinbarten Termin

7. (customer) Kunde, Kundin m, f, [Kunden]vertrag m

8. no pl (consideration)

to take sth into \account [or to take \account of sth] etw berücksichtigen [o in Betracht ziehen]

to take into \account that... berücksichtigen [o in Betracht ziehen], dass...

to take no \account of sth [or to leave sth out of [the] \account] etw nicht berücksichtigen, etw außer Acht lassen

9. (reason)

on that \account I think... aus diesem Grund schlage ich vor,...

▪ on \account of sth aufgrund einer S. gen

on my/her/his \account meinet-/ihret-/seinetwegen

on no [or not on any] \account auf keinen Fall, unter keinen Umständen

10. no pl ( form: importance)

to be of little \account von geringer Bedeutung sein

to be of no \account keinerlei Bedeutung haben

11. no pl (responsibility)

on one's own \account auf eigenes Risiko

12. LAW Klage f auf Auskunft und Rechenschaftslegung

action for an \account Rechnungslegungklage f

13.

▶ to be called [or brought] to \account [for sth] [für etw akk] zur Verantwortung [o Rechenschaft] gezogen werden

▶ to give a good \account of oneself eine gute Figur abgeben; (in a fight, competition) sich akk wacker schlagen

▶ to settle [or square] \accounts with sb mit jdm abrechnen

▶ to turn sth to [good] \account ( form) aus etw dat seinen Vorteil ziehen

II. vt ( form)

to \account oneself fortunate sich akk glücklich schätzen

I would \account it an honour if... es wäre mir eine Ehre,...

III. vi

1. (explain)

▪ to \account for sth etw erklären, über etw akk Rechenschaft ablegen

there's no \accounting for taste[s] über Geschmack lässt sich streiten

2. (locate)

▪ to \account for sth den Verbleib einer S. gen erklären

▪ to \account for sb jds Verbleib klären

3. (make up)

▪ to \account for sth:

students \account for the majority of our customers Studenten machen den größten Teil unserer Kundschaft aus

4. (bill)

▪ to \account for sth etw mit einberechnen

5. ( dated: defeat)

▪ to \account for sb jdn zur Strecke bringen geh

* * *
[ə'kaʊnt]
1. n

1) Darstellung f; (= report) Bericht m

to keep an account of one's expenses/experiences — über seine Ausgaben Buch führen/seine Erlebnisse schriftlich festhalten

by or from all accounts —

by your own account — nach Ihrer eigenen Darstellung, nach Ihren eigenen Angaben

to give an account of sth — über etw (acc) Bericht erstatten

to give an account of oneself — Rede und Antwort stehen

to give a good account of oneself — sich gut schlagen

to call or hold sb to account — jdn zur Rechenschaft ziehen

to be called or held to account for sth — über etw (acc) Rechenschaft ablegen müssen

2)

(= consideration) to take account of sb/sth, to take sb/sth into account — jdn/etw in Betracht ziehen

to take no account of sb/sth, to leave sb/sth out of account — jdn/etw außer Betracht lassen

on no account, not on any account — auf (gar) keinen Fall

on this/that account — deshalb, deswegen

on account of him — seinetwegen

on account of the weather — wegen or aufgrund des Wetters

on my/his/their account — meinet-/seinet-/ihretwegen

on one's own account — für sich (selbst)

3) (= benefit) Nutzen m

to turn sth to (good) account — (guten) Gebrauch von etw machen, etw (gut) nützen

4)

(= importance) of little account — von geringer Bedeutung

of no account — ohne Bedeutung

5) (FIN, COMM) (at bank, shop) Konto nt (with bei); (= client) Kunde m, Kundin f; (= bill) Rechnung f

to win sb's account — jdn als Kunden gewinnen

to buy sth on account — etw auf (Kunden)kredit kaufen

please charge it to my account — stellen Sie es mir bitte in Rechnung

£50 on account — £ 50 als Anzahlung

account(s) department (for customer accounts) — Kreditbüro nt

to settle or square accounts or one's account with sb (fig) —

the duel squared all accounts between them — das Duell bereinigte alles zwischen ihnen

account payee only (Brit) — nur zur Verrechnung

6) pl (of company, club) (Geschäfts)bücher pl; (of household) Einnahmen und Ausgaben pl

to keep the accounts — die Bücher führen, die Buchführung machen

2. vt
(form: consider) erachten als
to account oneself lucky — sich glücklich schätzen

* * *

account [əˈkaʊnt]

A v/t ansehen oder betrachten als, halten für:

account o.s. lucky sich glücklich schätzen;

be accounted a genius als Genie gelten

B v/i

1. account (to sb) for (jemandem) Rechenschaft ablegen über (akk), sich (jemandem gegenüber) verantworten für

2. die Verantwortung tragen, verantwortlich sein ( beide:

for für)

3. erklären, begründen ( beide:

for akk):

how do you account for that? wie erklären Sie sich das?;

that accounts for it das erklärt die Sache;

there is no accounting for tastes über (den) Geschmack lässt sich nicht streiten, die Geschmäcker sind verschieden

4. account for (zahlenmäßig) ausmachen:

this region alone accounts for some 20% of the whole population

C s

1. WIRTSCH

a) Berechnung f, Rechnung f

b) pl Geschäftsbücher pl

c) pl (Rechnungs-, Jahres)Abschluss m

d) Konto n:

have no money in one’s account kein Geld auf dem Konto haben;

hold an account with ein Konto haben bei;

pay sth into one’s account etwas auf sein Konto einzahlen;

balance ( oder settle, square) accounts with fig abrechnen mit;

transaction for the account (Börse) Br Termingeschäft n; → Bes Redew

2. Rechenschaft f, Rechenschaftsbericht m:

bring ( oder call) sb to account

a) jemanden zur Rechenschaft ziehen ( for wegen),

b) mit jemandem abrechnen ( for wegen);

give (an) account of Rechenschaft ablegen über (akk)( → C 3);

give a good account of etwas gut erledigen, einen Gegner abfertigen;

give a good (bad) account of o.s.

a) sich von seiner guten (schlechten) Seite zeigen,

b) gut (schlecht) abschneiden;

he gave a good account of himself auch er hat sich gut oder tapfer geschlagen

3. Bericht m, Darstellung f, Beschreibung f, auch (künstlerische) Interpretation:

by ( oder from) all accounts nach allem, was man hört;

give an account of Bericht erstatten über (akk)( → C 2)

4. Liste f, Verzeichnis n:

keep an account of Buch führen über (akk)

5. Erwägung f, Berücksichtigung f:

leave out of account außer Betracht lassen;

take account of, take into account Rechnung tragen (dat), in Betracht oder Erwägung ziehen, einkalkulieren, berücksichtigen;

on account of wegen, aufgrund von (od gen);

on his account seinetwegen;

on my mother’s account wegen meiner Mutter, mit Rücksicht auf meine Mutter;

on one’s own account von sich aus (→ Bes Redew);

on no account, not on any account auf keinen Fall, unter keinen Umständen;

on all accounts auf jeden Fall, unbedingt

6. Wert m, Wichtigkeit f, Bedeutung f, Ansehen n, Geltung f:

of no account unbedeutend, ohne Bedeutung, wertlos

7. Gewinn m, Vorteil m:

find one’s account in sth bei etwas profitieren oder auf seine Kosten kommen;

put ( oder turn) sth to (good) account sich etwas zunutze machen, Kapital schlagen aus etwas, Nutzen ziehen aus etwasBesondere Redewendungen: account carried forward Vortrag m auf neue Rechnung;

account current → current account;

accounts payable Verbindlichkeiten, (Bilanz) US Kreditoren;

accounts receivable Außenstände, (Bilanz) US Debitoren;

buy for the account (Börse) auf Termin kaufen;

carry to account in Rechnung stellen;

carry to a new account auf neue Rechnung vortragen;

for account only nur zur Verrechnung;

for the account of another auf fremde Rechnung;

for one’s own account auf eigene Rechnung;

for the account and risk of für Rechnung und Gefahr von (od gen);

on account

a) auf Rechnung,

b) auf Abschlag, als Anzahlung;

on one’s own account

a) auf eigene Rechnung,

b) auf eigene Gefahr;

payment per account Saldozahlung f;

place ( oder put) sth to sb’s account jemandem etwas berechnen oder in Rechnung stellen; → render A 10

a/c abk WIRTSCH account (account current) Kontokorrent n, Girokonto n

acc. abk

1. TECH acceleration

2. WIRTSCH acceptance

3. according

4. WIRTSCH account

5. LING accusative

acct. abk

1. WIRTSCH account

2. accountant

* * *

noun

1) (Finance) Rechnung, die

keep accounts/the accounts — Buch/die Bücher führen

settle or square accounts with somebody — (lit. or fig.) mit jemandem abrechnen

on account — auf Rechnung; a conto

on one's [own] account — auf eigene Rechnung; (fig.) von sich aus

2) (at bank, shop) Konto, das

pay something into one's account — etwas auf sein Konto einzahlen

draw something out of one's account — etwas von seinem Konto abheben

on account — auf Rechnung

3) (statement of facts) Rechenschaft, die

give or render an account for something — über etwas (Akk.) Rechenschaft ablegen

call somebody to account — jemanden zur Rechenschaft ziehen

give a good account of oneself — seinen Mann stehen

4) (consideration)

take account of something, take something into account — etwas berücksichtigen

take no account of something/somebody, leave something/somebody out of account — etwas/jemanden unberücksichtigt lassen od. nicht berücksichtigen

don't change your plans on my account — ändert nicht meinetwegen eure Pläne

on account of — wegen

on no account, not on any account — auf [gar] keinen Fall

5) (importance)

of little/no account — von geringer/ohne Bedeutung

6) (report)

an account [of something] — ein Bericht [über etwas (Akk.)]

give a full account of something — ausführlich über etwas (Akk.) berichten

by or from all accounts — nach allem, was man hört

Phrasal Verbs:

- account for

* * *

n.

Berechnung f.

Bericht -e m.

Konto -s n.

Rechnung -en f.

Wert -e m.

English-german dictionary > account
11 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.

Introduction

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.

Principles of the framework

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)

The framework for public expenditure is divided between
"
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.

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Departmental Expenditure Limits ( DEL)

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.

Annually Managed Expenditure ( AME)

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.

Total Managed Expenditure

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.

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Resource Accounting and Budgeting ( RAB)

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
"
Administration Budgets (see below)

Administration Budgets

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.

Spending Reviews

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.

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Comprehensive Spending Review 2007

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.

Obtaining good performance

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.

Departmental Investment Strategies (DISs)

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

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"
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
"
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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

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GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.

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64Managing Public Money

Англо-русский экономический словарь > near cash
12 account

noun

1) (an arrangement by which a person keeps his money in a bank: I have (opened) an account with the local bank.) cuenta

2) (a statement of money owing: Send me an account.) factura

3) (a description or explanation (of something that has happened): a full account of his holiday.) relato

4) (an arrangement by which a person makes a regular (eg monthly) payment instead of paying at the time of buying: I have an account at Smiths.) cuenta

5) ((usually in plural) a record of money received and spent: You must keep your accounts in order; (also adjective) an account book.) cuentas

•

- accountancy
- accountant
- account for
- on account of
- on my/his etc account
- on my/his account
- on no account
- take something into account
- take into account
- take account of something
- take account of

account n cuenta

he opened a current account abrió una cuenta corriente

on account of por / a causa de

to take something into account tener algo en cuenta

account

tr[ə'kaʊnt]

noun

1 (in bank) cuenta

■ my account is in the red mi cuenta está en números rojos

2 (report) relación nombre femenino, relato, informe nombre masculino

■ he gave us an account of his experiences nos contó sus experiencias

■ Ted's account differs significantly from yours el relato de Ted difiere sensiblemente del tuyo

3 (importance) importancia

■ it is of no account no tiene importancia

plural noun accounts

1 cuentas nombre femenino plural

■ who did these accounts? ¿quién ha hecho estas cuentas?

■ I keep the accounts myself llevo las cuentas yo mismo

\

SMALLIDIOMATIC EXPRESSION/SMALL

by all accounts al decir de todos

on account a cuenta

on account of por, a causa de

■ don't leave on my account no te vayas por mí

on no account bajo ningún concepto

on one's own account por su propia cuenta y riesgo

there's no accounting for tastes sobre gustos no hay nada escrito

to bring somebody to account, to call somebody to account pedir cuentas a alguien

to give a good account of oneself quedar en buen lugar, quedar bien

to take into account tener en cuenta

to turn something to (good) account sacar (buen) provecho de algo

accounts department sección nombre femenino de contabilidad

account [ə'kaʊnt] vt

: considerar, estimar

he accounts himself lucky: se considera afortunado

account vi

to account for : dar cuenta de, explicar

account n

1) : cuenta f

savings account: cuenta de ahorros

2) explanation: versión f, explicación f

3) report: relato m, informe m

4) importance: importancia f

to be of no account: no tener importancia

5)

on account of because of: a causa de, debido a, por

6)

on no account : de ninguna manera

account

n.

• crónica s.f.

• cuenta (Comercio) s.f.

• cálculo s.m.

• estado de cuentas s.m.

• importancia s.f.

• informe s.m.

• memoria s.f.

• monta s.f.

• narración s.f.

• razón s.f.

• referencia s.f.

• relación s.f.

v.

• dar cuenta v.

• juzgar v.

I ə'kaʊnt
1) noun

Sense I

2) ( explanation) explicación f; ( version) versión f; ( report) informe m

by his own account — según él mismo cuenta

by all accounts — a decir de todos, por lo que dicen todos

to bring o call somebody to account for something — pedirle* cuentas a alguien sobre algo

to give a good account of oneself — dar* lo mejor de sí

to hold somebody to account for something — responsabilizar* a alguien de algo

3) ( consideration)

to take something into account — tener* algo en cuenta

4) ( importance) (frml)

to be of no/little account (to somebody): it's of no account no tiene importancia; it is of little account (to me) whether he agrees or not — a mí me importa muy poco que esté o no de acuerdo

5) (in phrases)

on account of — (as prep) debido a

on account of his being too old — debido a que es demasiado mayor

on this/that account — por esta/esa razón

on account of she was late — (as conj) (AmE colloq) debido a que llegó tarde

on no account, not on any account — de ningún modo, de ninguna manera, bajo ningún concepto

on one's own account — ( for oneself) por cuenta propia

on somebody's account — por alguien

Sense II

6) ( Fin)

(with bank, at shop) cuenta f

checking o (BrE) current account — cuenta f corriente

savings o deposit account — cuenta f de ahorros

put it on/charge it to my account — cárguelo a mi cuenta

I gave her $200 on account — le di 200 dólares a cuenta or de anticipo

to have an account with o at a bank — tener* una cuenta en un banco

to keep (an) account of something — llevar (la) cuenta de algo

to settle one's account — pagar* or saldar su (or mi etc) cuenta

to put o turn something to (good) account — sacar* (buen) provecho de algo

to settle o square an account with somebody — ajustarle (las) cuentas a alguien

7) accounts

a) (Busn, Fin) (+ pl vb) contabilidad f

to keep the accounts — llevar la contabilidad or las cuentas

b) (BrE) (+ sing vb) ( department) contaduría f

II

transitive verb (frml) considerar

Phrasal Verbs:

- account for

[ǝ'kaʊnt]
1. N

1) (Comm, Econ) (at shop) cuenta f ; (=invoice) factura f ; (=bank account) cuenta f (bancaria)

they have the Blotto account — (Advertising) ellos hacen la publicidad de Blotto

• cash or account? — ¿en metálico o a cuenta?

• to charge sth to sb's account — cargar algo en cuenta a algn

• to close an account — liquidar una cuenta

• payment on account — pago m a cuenta

to get £50 on account — recibir 50 libras anticipadas

to put £50 down on account — cargar 50 libras a la cuenta

to buy sth on account — comprar algo a cuenta

• to open an account — abrir una cuenta

• account payable — cuenta f por pagar

• "account payee only" — "únicamente en cuenta del beneficiario"

• account receivable — cuenta f por cobrar

• to render an account — pasar factura

• account rendered — cuenta f pasada

• to settle an account — liquidar una cuenta

to settle accounts (with) — (fig) ajustar cuentas (con)

• statement of account — estado m de cuenta

• the Account — (St Ex) periodo m (de 15 días) al fin del cual se ajustan las cuentas
current, deposit 3., joint 4.
2) accounts (Comm) (=calculations) cuentas fpl ; (=department) (sección f de) contabilidad f

• to keep the accounts — llevar las cuentas

3) (=report) informe m

• by all accounts — a decir de todos, según se dice

• by or according to her own account — por lo que dice ella

• to give an account of — dar cuenta de, informar sobre

• to keep an account of — [+ events] guardar relación de; [+ amounts] llevar cuentas de

4) (=consideration) consideración f

• on no account, not on any account — de ninguna manera, bajo ningún concepto

on that account — por eso

on his account — por él, en su nombre

on his own account — por cuenta propia

on account of — (=because of) a causa de; (esp US) * (=because) porque, debido a que

I couldn't do it on account of my back's sore * — no he podido hacerlo porque me duele la espalda

• to leave sth out of account — no tomar algo en consideración or cuenta

• to take account of sth, take sth into account — tener algo en cuenta or consideración, tener algo presente

to take no account of — no tomar or no tener en cuenta

5) (=importance) importancia f

• of no or little or small account — de poca importancia

of some account — de cierta importancia, de alguna consideración

6) (=explanation)

• to bring or call sb to account — pedir cuentas a algn

• to give an account of o.s. — justificar su conducta

to give a good account of oneself — (=perform well) tener una buena actuación; (=make good impression) causar buena impresión

• to be held to account for sth — ser obligado a rendir cuentas por algo

7) (=benefit)

to put or turn sth to (good) account — aprovechar algo, sacar provecho de algo

2.

VT frm considerar, creer

I account him a fool — lo considero un tonto

I account myself lucky — me considero afortunado

he is accounted an expert — se le considera un experto

I should account it a favour if... — agradecería que...

3.

CPD

account balance N — saldo m de la cuenta

account book N — libro m de cuentas

account day N — día m de liquidación

account holder N — titular mf de cuenta, cuentahabiente mf (Mex)

account number N — (at bank etc) número m de cuenta

accounts department N — sección f de contabilidad, departamento m de contabilidad

- account for

* * *

I [ə'kaʊnt]
1) noun

Sense I

2) ( explanation) explicación f; ( version) versión f; ( report) informe m

by his own account — según él mismo cuenta

by all accounts — a decir de todos, por lo que dicen todos

to bring o call somebody to account for something — pedirle* cuentas a alguien sobre algo

to give a good account of oneself — dar* lo mejor de sí

to hold somebody to account for something — responsabilizar* a alguien de algo

3) ( consideration)

to take something into account — tener* algo en cuenta

4) ( importance) (frml)

to be of no/little account (to somebody): it's of no account no tiene importancia; it is of little account (to me) whether he agrees or not — a mí me importa muy poco que esté o no de acuerdo

5) (in phrases)

on account of — (as prep) debido a

on account of his being too old — debido a que es demasiado mayor

on this/that account — por esta/esa razón

on account of she was late — (as conj) (AmE colloq) debido a que llegó tarde

on no account, not on any account — de ningún modo, de ninguna manera, bajo ningún concepto

on one's own account — ( for oneself) por cuenta propia

on somebody's account — por alguien

Sense II

6) ( Fin)

(with bank, at shop) cuenta f

checking o (BrE) current account — cuenta f corriente

savings o deposit account — cuenta f de ahorros

put it on/charge it to my account — cárguelo a mi cuenta

I gave her $200 on account — le di 200 dólares a cuenta or de anticipo

to have an account with o at a bank — tener* una cuenta en un banco

to keep (an) account of something — llevar (la) cuenta de algo

to settle one's account — pagar* or saldar su (or mi etc) cuenta

to put o turn something to (good) account — sacar* (buen) provecho de algo

to settle o square an account with somebody — ajustarle (las) cuentas a alguien

7) accounts

a) (Busn, Fin) (+ pl vb) contabilidad f

to keep the accounts — llevar la contabilidad or las cuentas

b) (BrE) (+ sing vb) ( department) contaduría f

II

transitive verb (frml) considerar

Phrasal Verbs:

- account for

English-spanish dictionary > account
13 account

n

1) счет; запись на счет

2) отчет (финансовый)

3) брит. период, когда биржевые сделки заключаются с закрытием позиции в расчетный день; амер. запись брокера о сделках, совершенных по поручению клиента

4) pl отчетность

5) pl бухгалтерские счета

6) pl деловые книги

- absorption account
- accumulation account
- adjunct account
- adjustment account
- advance account
- aggregate accounts
- agio account
- annual account
- annual accounts
- appropriation account
- assets account
- ATS account
- balance account
- balancing account
- bank account
- bank giro account
- banking account
- bank's central settlement account
- bear account
- below-line balance account
- bills account
- blocked account
- book account
- budget account
- bull account
- business accounts
- call account
- capital account
- cash account
- certified account
- charge account
- charges account
- checking account
- clearing account
- closed account
- closing account
- combined accounts
- common stock capital accounts
- company's liquidation account
- compound interest account
- consolidated accounts
- consumers account
- control account
- correspondent account
- corresponding accounts
- cost account
- credit account
- creditor's account
- cumulative account
- currency conversion accounts
- current account
- customer account
- debit account
- debtor's account
- deferred account
- demand deposit account
- departmental account
- depreciation account
- depreciation adjustment account
- depreciation reserve account
- detailed account
- discretionary account
- disbursement account
- dividend account
- domestic accounts
- dormant account
- drawing account
- dummy account
- end month account
- end next account
- exchange stabilization account
- expense account
- external account
- external payments account
- extra-budgetary accounts
- final account
- financial account
- fixed assets account
- foreign exchange accounts
- foreign loan and deposit balancing account
- foreign transactions account
- general account
- giro account
- government accounts
- government receipts and expenditures account
- group accounts
- impersonal account
- imprest accounts
- income account
- income statement account
- individual retirement account
- inland account
- interest account
- interest-bearing account
- interest-free account
- interim account
- invalid account
- inventory account
- investment account
- itemized account
- joint account
- liabilities account
- ledger account
- loan account
- loan repayment account
- London Stock Exchange account
- long account
- loro account
- loss and gains account
- manufacturing account
- margin account
- mid-month account
- money market deposit account
- monthly account
- mutual currency account of the International Monetary Fund
- national account
- national income accounts
- nominal account
- nonresident account
- nostro account
- negotiable order of withdrawal account
- NOW account
- numbered account
- off-balance account
- on-call account
- open account
- operating accounts
- outlay accounts
- outstanding account
- over-and-short account
- overdrawn account
- overdue payments account
- overhead accounts
- partnership account
- personal account
- preferred stock capital account
- production account
- profit account
- profit-and-loss account
- proforma account
- property account
- public account
- purchases account
- quarterly account
- quota accounts
- real accounts
- realization account
- reconciled accounts
- registered account
- reserve account
- resident account
- rest of the world account
- retained contribution account
- revenue account
- rubricated account
- running account
- sales account
- savings account
- securities account
- segregated account
- separate account
- settled account
- settlement account
- share account
- short account
- social accounts
- special account
- special fund account
- specified account
- sterling account
- stock account
- stock change account
- stretching account
- subsidiary account
- summary account
- sundry accounts
- super NOW account
- surplus account
- suspense account
- trade payable account
- trade receivable account
- transaction account
- transfer account
- transferable account
- trust account
- uncollective account
- unsettled account
- variance accounts
- vostro account
- yearly account
- account of an agent
- account of charges
- account of disbursements
- account of expenses
- account of overheads
- account of a payee
- account of redraft
- accounts due to customers
- accounts payable
- accounts receivable
- account sales
- for account
- for account and risk
- on account
- adjust an account
- audit accounts
- balance the accounts
- block an account
- charge an account
- charge off an account
- charge to an account
- check an account
- close an account
- credit an account
- debit an account
- draw money from an account
- draw on an account
- draw up an account
- enter to an account
- establish an account
- examine accounts
- falsify an account
- freeze an account
- have an account with a bank
- keep an account
- keep an account with a bank
- maintain an account
- manage an account
- manage an investment account
- make out an account
- open an account
- operate an account
- overdraw an account
- pay an account
- pay into an account
- pay on account
- pay out of the account
- rectify an account
- release a blocked account
- render an account
- service an account
- settle an account
- set up an account
- square accounts
- transfer to an account
- verify an account
- write off an account

English-russian dctionary of contemporary Economics > account
14 account

1) счет; банковский вклад

2) счет, бухгалтерская запись, статья в бухгалтерской книге

3) отчет (финансовый)

4) pl отчетность

5) клиент (компания, которая регулярно покупает товары или пользуется услугами)

•

- absorption account

- accumulation account

- adjunct account

- adjustment account

- advance account

- aggregate accounts

- allowance account

- annual accounts

- appropriation account

- ATS account

- audited accounts

- balancing account

- bank account

- bank giro account

- below-line balance account

- blocked account

- budget account

- business accounts

- call account

- capital account

- cash account

- certified account

- charge account

- checking account

- clearing account

- closed account

- closing accounts

- collateral account

- compound interest account

- consolidated accounts

- control account

- correspondent account

- corresponding accounts

- cost account

- credit account

- creditor's account

- cumulative account

- currency conversion accounts

- current account

- custodial account

- customer account

- debit account

- debtor's account

- deferred account

- departmental account

- depreciation account

- detailed account of costs incurred

- disbursement account

- discretionary account

- dividend account

- domestic accounts

- dormant account

- drawing account

- dummy account

- expense account

- external accounts

- extra-budgetary accounts

- final account

- financial accounts

- foreign exchange accounts

- foreign transactions account

- forward loan and deposit balancing account

- general account

- giro account

- government accounts

- government receipts and expenditures account

- group accounts

- half-yearly accounts

- impersonal account

- imprest accounts

- individual retirement account

- inland account

- interest-bearing account

- interest-free account

- interim account

- invalid account

- inventory account

- investment account

- itemized account of costs incurred

- joint account

- loan account

- loan facility accounts

- loro account

- loss and gains account

- management accounts

- manufacturing account

- memorandum account

- mid-month account

- money market deposit account

- monthly account

- mutual currency account of the International Monetary Fund

- national account

- national income accounts

- nominal account

- non-resident account

- nostro account

- numbered account

- off-balance account

- offshore account

- on-call account

- open account

- operating accounts

- outlay accounts

- outstanding account

- overdrawn account

- overdue payments account

- overhead accounts

- partnership account

- personal account

- postal account

- preliminary accounts

- profit account

- profit-and-loss account

- public account

- purchases account

- quarterly account

- real accounts

- realization account

- reconciled accounts

- reserve account

- retail money market accounts

- retirement account

- sales account

- savings account

- securities account

- settled account

- settlement account

- special account

- sterling account

- subsidiary account

- sundry accounts

- surplus account

- suspense account

- tax-advantaged savings

- term account

- time savings account

- trade payable account

- trade receivable account

- trading account

- uncollectible account

- unsettled account

- vostro account

- yearly account

- account in trust

- account of an agent

- accounts of a business

- account of charges

- accounts of the chart

- account of disbursements

- account of expenses

- account of overheads

- account of a payee

- access the account

- adjust an account

- audit accounts

- balance the accounts

- block an account

- charge an account

- charge off an account

- charge to an account

- check an account

- close an account

- credit an account

- debit an account

- draw money from an account

- draw on an account

- draw up an account

- enter to an account

- establish an account

- examine accounts

- falsify an account

- freeze an account

- have an account with a bank

- keep an account

- keep an account with a bank

- maintain an account

- open an account

- operate an account

- overdraw an account

- pay an account

- pay into an account

- reconcile accounts

- rectify an account

- release a blocked account

- render an account

- settle an account

- set up an account

- square accounts

- switch accounts

- transfer to an account

- verify an account

- write off an account

- for account

- for account and risk

- on account

- accounts payable

- accounts payable to suppliers

- accounts receivable

He is one of our largest accounts. — Он один из наших крупнейших клиентов.

English-russian dctionary of diplomacy > account
15 account

noun

(a) FINANCE (statement) compte m, note f;

∎ to pay a sum on account payer une somme en acompte;

∎ we bought the car on account nous avons acheté la voiture à crédit;

∎ payment on account paiement à compte ou à crédit;

∎ I paid £100 on account j'ai versé un acompte de 100 livres

account payable compte créditeur, dette f fournisseur;

accounts payable dettes f pl passives ou fournisseurs;

accounts payable ledger livre m des créanciers;

account receivable compte client ou débiteur;

accounts receivable dettes actives, créances f pl (clients);

accounts receivable ledger livre des débiteurs;

account tendered relevé m remis;

∎ as per or to account tendered (on statement) suivant compte ou relevé remis

(b) (with shop, company) compte m; COMPUTING (with ISP) abonnement m ( with auprès de)

to have an account with John Lewis avoir un compte chez John Lewis, être en compte avec John Lewis;

∎ to buy sth on account acheter qch à crédit;

∎ to settle an account régler un compte;

∎ to set up an account with sb s'abonner auprès de qn;

∎ put it on or charge it to my account inscrivez-le ou mettez-le à mon compte;

∎ cash or account? vous payez ou réglez comptant ou est-ce que vous avez un compte chez nous?

account card fiche f de facture;

account credit avoir m de compte

(c) ACCOUNTANCY

∎ accounts (of company) comptabilité f;

∎ to keep the accounts tenir les livres ou les écritures ou la comptabilité;

∎ to enter sth in the accounts comptabiliser qch

account balance (status) situation f de compte; (after audit) reliquat m de compte;

account book livre m de comptes, registre m de comptabilité;

accounts card fiche f de compte;

accounts clerk employé(e) m, f aux écritures;

accounts department (service m de la) comptabilité;

COMPUTING accounts package logiciel m de comptabilité;

COMPUTING accounts software logiciel de comptabilité

(d) BANKING compte m;

∎ to open an account (se faire) ouvrir un compte;

∎ to close an account fermer un compte;

∎ to pay money into one's account verser de l'argent sur son compte;

∎ to pay sb's salary directly into his/her account verser le salaire de qn par virement direct sur son compte;

∎ to overdraw an account mettre un compte à découvert

account charges frais m pl de tenue de compte;

account fee commission f de compte;

account handling fee commission de tenue de compte;

account holder titulaire m f d'un compte;

account manager chargé(e) m, f de compte;

account number numéro m de compte;

account statement relevé m ou état m ou bordereau m de compte

(e) (in advertising, marketing, PR) budget m, compte-client m, client(e) m, f;

∎ we lost the Guinness account nous avons perdu le budget Guinness

account director directeur(trice) m, f des comptes-clients;

account executive (in advertising, marketing) responsable m f de budget, chargé(e) m, f de budget; (in PR) relationniste-conseil m f;

account handler (in advertising, marketing) responsable de budget, chargé(e) de budget; (in PR) relationniste-conseil;

account manager (in advertising, marketing) responsable de budget, chargé(e) de budget; (in PR) relationniste-conseil

(f) STOCK EXCHANGE

∎ the account la liquidation (mensuelle)

account day (jour m de) règlement m, jour de la liquidation;

American account executive agent m de change

(g) FINANCE (of expenses) état m, note f; (of transactions) exposé m

(h) to set up in business on one's own account s'installer à son compte, se mettre à son compte

▸ account for transitive verb

(a) (explain)

∎ to account for sth comptabiliser qch, justifier qch;

∎ the strong pound accounts for the drop in exports la solidité de la livre explique la baisse des exportations

(b) (make up) représenter;

∎ wine accounts for five percent of all exports le vin représente cinq pour cent des exportations totales

English-French business dictionary > account
16 account

[ə'kaunt] 1. сущ.
1) счёт ( в банке)

to close / open an account with a bank — закрывать / открывать счёт в банке

to overdraw an account — допустить овердрафт, превысить размер остатка на счёте

to pay into an account — вносить деньги на счёт

- joint account
- blocked account
- correspondent account
- active account

- inactive account
- individual retirement account
- deposit account
- savings account
- checking account

- on-demand account
- sweep account
- private account
2)

а) счёт (за товары, услуги)

outstanding account — неоплаченный счёт

to settle / pay an account — оплатить счёт

Syn:

bill

б) = credit account, charge account кредитный счёт

Can you charge / put this to my account please? — Запишите это на мой счёт, пожалуйста.

в) кредит

I have an account with N. — N открыл мне кредит.

- on account

3) ( accounts)

а) фин. (бухгалтерские) счета, (бухгалтерская) отчётность

The accounts for last year showed a profit of $2 million. — Согласно бухгалтерской отчётности за прошлый год прибыль составила 2 млн. долларов.

- account book
- keep accounts
- balance accounts
- do accounts
б) бухгалтерия

4)

а) отчёт, сообщение, доклад

detailed account — подробный отчёт

biased / one-sided account — тенденциозная информация

accurate / blow-by-blow / detailed account — подробный доклад

eyewitness account — свидетельства очевидца

fictitious account — вымысел, ложное сообщение

first-hand account — информация из первых рук

full account — исчерпывающий, полный отчёт

press / newspaper account — газетный отчёт; газетное сообщение о чём-л.

true account — правдивая, достоверная информация

to give account of smth. — давать отчёт в чём-л.

Syn:

report

б) рассказ

5) мнение, оценка

to lay (one's) account with smth. — рассчитывать на что-л.; принимать в расчёт

to take into account — принимать во внимание, в расчёт

to leave out of account — не принимать во внимание

not to hold of much account — быть невысокого мнения

to give a good account of oneself — хорошо себя зарекомендовать

- by all accounts
- from all accounts
6) учитывание, принятие в расчёт (чего-л.)

7) основание, причина

- on account of
- on no account
8) важность, значение

of no / small account — незначительный, не имеющий большого значения

of good / high / much account — имеющий ценность, значение; пользующийся авторитетом

to be reckoned of some account — иметь некоторый вес, пользоваться определённым авторитетом

to make account of smth. — придавать значение чему-л.

9) выгода, польза

to turn a thing to account — использовать что-л. в своих интересах

to turn smth. to (good) account — обратить что-л. в свою пользу, использовать что-л. в своих интересах; извлечь из чего-л. выгоду

- for account of smb.
- on one's own account
- on own account
- on smb.'s account
10) клиент, заказчик ( особенно рекламного агентства)

••

to go / be called to one's account; to hand to one's account — амер. умереть; свести счёты с жизнью, покончить с собой

to bring / call / hold someone to account — призвать кого-л. к ответу, ответственности; потребовать у кого-л. объяснений, отчёта

- settle accounts with smb.
- Great Account 2. гл.
1) книжн. рассматривать, считать (кого-л. / что-л.) как; приписывать (какие-л. качества кому-л. / чему-л.)

to account smth. a merit — считать что-л. достоинством

I account myself happy. — Я считаю себя счастливым.

He was accounted (to be) guilty. — Его признали виновным.

The opening day of the battle was, nevertheless, accounted a success. — Первый день битвы, тем не менее, рассматривался как успех.

They are nothing to be accounted of. — Кто они такие, чтобы с ними считаться?

2) ( account for) входить во (что-л.) в размере, количестве; составлять ( определённую) часть от общего количества (чего-л.)

This currently accounts for about half of our total sales. — Это составляет около половины всех наших продаж.

Exports now account for 55 to 60 percent of total production. — От 55 до 60 процентов всей производимой продукции сейчас идёт на экспорт.

3) ( account for)

а) отчитываться в (чём-л.), за (что-л.); ( account to) отчитываться перед (кем-л.), давать отчёт (кому-л.)

Trade agreements are to be accounted for yearly. — Торговые соглашения проверяются ежегодно.

You will have to account to me for all you do. — Вам придётся отчитываться передо мной за все свои действия.

He could not account for the missing funds. — Он не смог отчитаться за недостающие деньги

How do you account for the accident? — Как вы объясните причины этого несчастного случая?

б) юр. отвечать, нести ответственность за ( правонарушение)

Syn:

answer for

4) ( account for)

а) объяснять (что-л.); быть причиной (чему-л.), вызывать (что-л.)

to account for being late — давать объяснения по поводу опоздания

He could not account for his foolish mistake. — Он не мог объяснить, почему допустил такую глупую ошибку.

This accounts for his behaviour. — Вот чем объясняется его поведение.

That accounts for it! — Вот, оказывается, в чём дело!

These accidents are accounted for by his negligence. — Причина этих аварий кроется в его халатности.

б) брит. располагать информацией о местонахождении (кого-л.)

Is everyone accounted for? — Известно ли местонахождение всех?

One small child was still not accounted for. — О судьбе одного ребёнка всё ещё не было никаких сведений.

5) ( account for) уст. хватать; растерзать, добивать

After a long hunt, the fox was at last accounted for. — После длительного преследования лиса была наконец убита.

••

- account for tastes
- account for taste

Англо-русский современный словарь > account
17 book

1. noun
1) Buch, das

be a closed book [to somebody] — (fig.) [jemandem od. für jemanden] ein Buch mit sieben Siegeln sein

throw the book at somebody — (fig.) jemanden kräftig zusammenstauchen (ugs.)

bring to book — (fig.) zur Rechenschaft ziehen

in my book — (fig.) meiner Ansicht od. Meinung nach

be in somebody's good/bad books — (fig.) bei jemandem gut/schlecht angeschrieben sein

I can read you like a book — (fig.) ich kann in dir lesen wie in einem Buch

take a leaf out of somebody's book — (fig.) sich (Dat.) jemanden zum Vorbild nehmen

you could take a leaf out of his book — du könntest dir von ihm eine Scheibe abschneiden (ugs.)

2) in pl. (records, accounts) Bücher

do the books — die Abrechnung machen

balance the books — die Bilanz machen od. ziehen; see also academic.ru/40523/keep">keep 1. 8)

3) in pl. (list of members)

be on the books — auf der [Mitglieds]liste od. im Mitgliederverzeichnis stehen

4) (record of bets) Wettbuch, das

make or keep a book on something — Wetten auf etwas (Akk.) annehmen

5)

book of tickets — Fahrscheinheft, das

book of stamps/matches — Briefmarkenheft/Streichholzbriefchen, das
2. transitive verb
1) buchen [Reise, Flug, Platz [im Flugzeug]]; [vor]bestellen [Eintrittskarte, Tisch, Zimmer, Platz [im Theater]]; anmelden [Telefongespräch]; engagieren, verpflichten [Künstler, Orchester]

be fully booked — [Vorstellung:] ausverkauft sein; [Flug[zeug]:] ausgebucht sein; [Hotel:] voll belegt od. ausgebucht sein

2) (enter in book) eintragen; (for offence) aufschreiben (ugs.) ( for wegen)

3) (issue ticket to)

we are booked on a flight to Athens — man hat für uns einen Flug nach Athen gebucht
3. intransitive verb
buchen; (for travel, performance) vorbestellen

Phrasal Verbs:

- book in

- book up

* * *
[buk] 1. noun
1) (a number of sheets of paper (especially printed) bound together: an exercise book.) das Buch

2) (a piece of writing, bound and covered: I've written a book on Shakespeare.) das Buch

3) (a record of bets.) das Wettbuch
2. verb
1) (to buy or reserve (a ticket, seat etc) for a play etc: I've booked four seats for Friday's concert.) bestellen

2) (to hire in advance: We've booked the hall for Saturday.) mieten

•

- bookable
- booking
- booklet
- bookbinding
- bookbinder
- bookcase
- booking-office
- bookmaker
- bookmark
- bookseller
- bookshelf
- bookshop
- bookworm
- booked up
- book in
- by the book
* * *

book

[bʊk]

I. n

1. (for reading) Buch nt

the \book of Genesis/Exodus das Buch Genesis/Exodus

the good \book die Bibel

to be in the \book im Telefonbuch stehen

to look sth up in a \book etw in einem Buch nachschlagen

look up the number in the \book sieh die Nummer im Telefonbuch nach!

to write a \book [on sth] ein Buch [über etw akk] schreiben

2. (set) Heftchen nt

\book of samples Musterbuch nt

a \book of stamps/tickets ein Briefmarken-/Fahrkartenheftchen nt

3. (for bets)

to open [or start] [or keep] a \book on sth Wetten über etw akk annehmen

4. STOCKEX

to make a \book market-maker eine Aufstellung von Aktien usw. machen, für die Kaufs- oder Verkaufsaufträge entgegengenommen werden

5. pl (financial records)

▪ the \books die [Geschäfts]bücher pl

to do the \books die Abrechnung machen

to go over the \books die [Geschäfts]bücher überprüfen

on the \books eingetragen

we've only got 22 members on our \books wir haben nur 22 eingetragene Mitglieder

6. LAW

to bring sb to \book jdn zur Rechenschaft ziehen

7.

▶ to be able to read sb like a \book jdn völlig durchschauen

▶ to buy by the \book strikt nach Anleitung kaufen

▶ to be a closed \book [to sb] für jdn ein Buch mit sieben Siegeln sein

▶ to do sth by the \book etw nach Vorschrift machen

▶ to be in sb's good/bad \books bei jdm gut/schlecht angeschrieben sein

▶ little black \book ( fam) Adressbuch mit Adressen von Geliebten/Liebhabern

▶ in my \book meiner Meinung nach

▶ to suit one's \book jdm gelegen kommen

▶ to take a leaf out of sb's \book sich dat an jdm ein Beispiel nehmen

▶ to throw the \book at sb jdm gehörig den Kopf waschen fam

II. vt

1. (reserve)

▪ to \book sth etw buchen

▪ to \book sb sth [or sth for sb] etw für jdn reservieren

2. (by policeman)

▪ to \book sb jdn verwarnen

to be \booked for speeding eine Verwarnung wegen erhöhter Geschwindigkeit bekommen

III. vi reservieren

it's advisable to \book early es empfiehlt sich, frühzeitig zu buchen

▪ to \book to do sth sich akk für etw akk vormerken lassen

we've \booked to fly to Morocco on Friday wir haben für Freitag einen Flug nach Marokko reserviert

to \book into a hotel in ein Hotel einchecken

to be fully \booked ausgebucht sein

* * *
[bʊk]
1. n

1) Buch nt; (= exercise book) Heft nt; (= division in Bible, poem etc) Buch nt

the (good) Book — das Buch der Bücher

the Book of Genesis — die Genesis, das 1. Buch Mose

to bring sb to book — jdn zur Rechenschaft ziehen

to throw the book at sb (inf) — jdn nach allen Regeln der Kunst fertigmachen (inf)

by or according to the book —

he does everything by or according to the book — er hält sich bei allem strikt an die Vorschriften

to go by the book — sich an die Vorschriften halten

to be in sb's good/bad books — bei jdm gut/schlecht angeschrieben sein (inf)

I can read him like a book — ich kann in ihm lesen wie in einem Buch

to close the book on sth — das Kapitel einer Sache (gen) abschließen

it's a closed book to me — das ist ein Buch mit sieben Siegeln für mich

he/my life is an open book — er/mein Leben ist ein offenes Buch

he knows/used every trick in the book (inf) — er ist/war mit allen Wassern gewaschen (inf)

he'll use every trick in the book to get what he wants (inf) — er wird alles und jedes versuchen, um zu erreichen, was er will

that counts as cheating in my book (inf) — für mich ist das Betrug

I'm in the book (Telec) — ich stehe im Telefonbuch

2) (of tickets) Heft nt; (thicker) Block m

book of stamps/matches — Briefmarken-/Streichholzheftchen nt

3) pl (COMM, FIN) Bücher pl

to keep the books of a firm — die Bücher einer Firma führen

to do the books for sb — jdm die Bücher führen

I've been doing the books — ich habe die Abrechnung gemacht

4) (of club, society) (Mitglieder)verzeichnis nt, Mitgliedsliste f

to be on the books of an organization — im Mitgliederverzeichnis or auf der Mitgliedsliste einer Organisation stehen

5) (GAMBLING) Wettbuch nt

to make or keep a book (Horseracing) — Buch machen; (generally) Wetten abschließen

6) (= libretto of opera etc) Textbuch nt

7) (COMM)

book of samples, sample book — Musterbuch nt

2. vt

1) (= reserve) bestellen; seat, room also buchen, reservieren lassen; artiste engagieren, verpflichten; cabaret act nehmen; (privately) sorgen für

this performance/flight/hotel is fully booked — diese Vorstellung ist ausverkauft/dieser Flug ist ausgebucht/das Hotel ist voll belegt

can I book a time to see him? — kann ich einen Termin bei ihm bekommen?

to book sb through to Hull (Rail) — jdn bis Hull durchbuchen

2) (FIN, COMM) order aufnehmen

to book goods to sb's account — jdm Waren in Rechnung stellen

3) (inf) driver etc aufschreiben (inf), einen Strafzettel verpassen (+dat) (inf); footballer verwarnen

to be booked for speeding —

let's book him (said by policeman etc) — den schnappen wir uns (inf)

3. vi
bestellen; (= reserve seat, room also) buchen
to book through to Hull — bis Hull durchlösen

* * *

book [bʊk]

A s

1. Buch n:

medical book medizinisches Fachbuch;

the Book of Changes das Buch der Wandlungen;

the book of life fig das Buch des Lebens;

a closed ( oder sealed) book fig ein Buch mit sieben Siegeln (to für);

as far as I am concerned, the affair is a closed book für mich ist die Angelegenheit erledigt;

an open book fig ein offenes oder aufgeschlagenes Buch (to für);

be at one’s books über seinen Büchern sitzen;

I’m in the book umg ich steh im Telefonbuch;

in my book umg meiner Meinung oder Erfahrung nach, für mich;

without book

a) aus dem Gedächtnis,

b) unbefugt;

one for the book(s) bes US umg ein Knüller oder Schlager, eine großartige Leistung;

I read him like a book er ist wie ein aufgeschlagenes oder offenes Buch für mich;

speak ( oder talk) like a book geschraubt oder gestelzt reden;

suit sb’s book jemandem passen oder recht sein; → Common Prayer, hit B 2, leaf A 4, reference A 8, travel A 3

2. Buch n (als Teil eines literarischen Gesamtwerkes oder der Bibel):

the books of the Old Testament

3. the Book, auch the book of books, the divine book, the book of God die Bibel: → kiss B 1, swear A 1

4. fig Vorschrift f, Kodex m:

according to the book vorschriftsmäßig;

follow ( oder go by) the book sich an die Regeln oder Vorschriften halten;

every trick in the book jeder nur denkbare Trick;

he knows every trick in the book er ist mit allen Wassern gewaschen

5. throw the book at sb

a) JUR jemanden zur Höchststrafe verurteilen,

b) JUR jemanden aller einschlägigen Verbrechen bezichtigen oder anklagen,

c) umg jemandem gehörig den Kopf waschen

6. obs ( besonders Grundbesitzübertragungs)Urkunde f

7. Liste f, Verzeichnis n:

be on (off) the books (nicht mehr) auf der (Mitglieder- etc)Liste stehen, (kein) eingetragenes Mitglied (mehr) sein

8. pl UNIV Liste f der Immatrikulierten

9. WIRTSCH Geschäftsbuch n:

book of accounts Kontobuch;

books of account Geschäftsbücher;

book of entries (Waren)Eingangsbuch;

book of sales (Waren)Ausgangsbuch;

be deep in sb’s books bei jemandem tief in der Kreide stehen;

bring ( oder call) sb to book fig jemanden zur Rechenschaft ziehen;

close ( oder settle) the books die Bücher abschließen;

get ( oder run) into sb’s books bei jemandem Schulden machen;

keep the books die Bücher führen

10. a) (Notiz) Buch n

b) (Schreib-, Schul) Heft n:

be in sb’s good ( bad oder black) books fig bei jemandem gut (schlecht) angeschrieben sein;

put o.s. into sb’s good books fig sich bei jemandem beliebt machen

11. Wettbuch n:

make book

a) Wetten annehmen oder abschließen (on auf akk),

b) wetten;

you can make book on it that … ich möchte wetten, dass …

12. a) THEAT Text m

b) MUS Textbuch n, Libretto n

c) MUS besonders US Repertoire n (eines Orchesters oder Musikers)

13. Heft (-chen) n:

book of stamps (tickets) Marken-(Fahrschein)heft(chen);

book of matches Streichholz-, Zündholzbriefchen n

14. Bridge: Buch n (die ersten 6 Stiche)

B v/t

1. WIRTSCH

a) (ver)buchen, eintragen

b) einen Auftrag notieren

2. aufschreiben, notieren, SPORT auch verwarnen:

book sb for reckless driving jemanden wegen rücksichtslosen Fahrens aufschreiben (Polizei)

3. jemanden verpflichten, engagieren

4. jemanden als (Fahr)Gast, Teilnehmer etc einschreiben, vormerken:

book sb into ( oder in at) bes Br jemandem ein Zimmer reservieren lassen in (dat)

5. einen Platz, ein Zimmer etc (vor)bestellen, eine Reise etc buchen, eine Eintritts- oder Fahrkarte lösen:

book a seat ( oder ticket) to London eine Fahr-(Schiffs-, Flug)karte nach London lösen;

book in advance im Voraus bestellen, THEAT auch im Vorverkauf besorgen;

booked up ausgebucht (Künstler), (Hotel etc auch) belegt, (Veranstaltung etc auch) ausverkauft

6. einen Termin ansetzen

7. Gepäck aufgeben (to nach)

8. book out bes Br sich ein Buch etc (aus einer Bibliothek etc) (aus)leihen

C v/i

1. Br auch book up eine (Fahr-, Schiffs-, Flug)Karte lösen (to, for nach):

book through durchlösen (to bis, nach)

2. sich (für eine Fahrt etc) vormerken lassen, einen Platz etc bestellen, buchen

3. book in

a) bes Br sich (im Hotel) eintragen:

book in at absteigen in (dat)

b) FLUG bes Br einchecken

c) bes US → sign C 5

4. book out

a) bes Br sich (im Hotel etc) abmelden,

b) bes US → sign C 7

b. abk

1. bachelor

2. bill

3. book

4. born

5. breadth

6. billion

bk abk

1. bank

2. book

lib. abk

1. liber, book

2. librarian

3. library

* * *
1. noun
1) Buch, das

be a closed book [to somebody] — (fig.) [jemandem od. für jemanden] ein Buch mit sieben Siegeln sein

throw the book at somebody — (fig.) jemanden kräftig zusammenstauchen (ugs.)

bring to book — (fig.) zur Rechenschaft ziehen

in my book — (fig.) meiner Ansicht od. Meinung nach

be in somebody's good/bad books — (fig.) bei jemandem gut/schlecht angeschrieben sein

I can read you like a book — (fig.) ich kann in dir lesen wie in einem Buch

take a leaf out of somebody's book — (fig.) sich (Dat.) jemanden zum Vorbild nehmen

you could take a leaf out of his book — du könntest dir von ihm eine Scheibe abschneiden (ugs.)

2) in pl. (records, accounts) Bücher

do the books — die Abrechnung machen

balance the books — die Bilanz machen od. ziehen; see also keep 1. 8)

3) in pl. (list of members)

be on the books — auf der [Mitglieds]liste od. im Mitgliederverzeichnis stehen

4) (record of bets) Wettbuch, das

make or keep a book on something — Wetten auf etwas (Akk.) annehmen

5)

book of tickets — Fahrscheinheft, das

book of stamps/matches — Briefmarkenheft/Streichholzbriefchen, das
2. transitive verb
1) buchen [Reise, Flug, Platz [im Flugzeug]]; [vor]bestellen [Eintrittskarte, Tisch, Zimmer, Platz [im Theater]]; anmelden [Telefongespräch]; engagieren, verpflichten [Künstler, Orchester]

be fully booked — [Vorstellung:] ausverkauft sein; [Flug[zeug]:] ausgebucht sein; [Hotel:] voll belegt od. ausgebucht sein

2) (enter in book) eintragen; (for offence) aufschreiben (ugs.) ( for wegen)

3) (issue ticket to)

we are booked on a flight to Athens — man hat für uns einen Flug nach Athen gebucht
3. intransitive verb
buchen; (for travel, performance) vorbestellen

Phrasal Verbs:

- book in

- book up

* * *

n.

Buch ¨-er n. v.

bestellen v.

buchen v.

reservieren v.

vorbestellen v.

English-german dictionary > book
18 account

account

A n

1 Accts, Fin ( money held at bank) compte m (at, with à) ; to open/close an account ouvrir/fermer un compte ; in my/his account sur mon/son compte ; I'd like to know the balance on my account j'aimerais savoir combien j'ai sur mon compte ;

2 Comm ( credit arrangement) compte m ; to have an account at a shop avoir un compte dans un magasin ; an account with the baker un compte chez le boulanger ; to charge sth to ou put sth on sb's account mettre qch sur le compte de qn ; on account ( as part payment) d'acompte ; £100 on account and the rest in May 100 livres sterling d'acompte et le reste en mai ; to settle an account ( in shop) régler un compte ; ( in hotel) régler une note ; to settle accounts fig régler un compte ;

3 Accts, Advertg ( client) budget m (de publicité) ; the Renault account le budget Renault ;

4 ( financial record) compte m ;

5 ( bill) facture f ; electricity account facture d'électricité ;

6 GB ( on stock exchange) the account le terme m ;

7 ( consideration) to take sth into account, to take account of sth tenir compte de qch ; to fail to take sth into account omettre de tenir compte de qch ; this aspect has not been taken into account on n'a pas tenu compte de cet aspect, cet aspect n'est pas entré en ligne de compte ;

8 ( description) compte rendu m ; to give an account of sth faire un compte rendu de qch ; for his account of what happened pour sa version de ce qui s'est passé ; by all accounts, from all accounts au dire de tous ; by his own account tel qu'il le dit lui-même ;

9 to call ou bring sb to account ( bring to book) demander des comptes à qn ; she was called ou brought to account for these complaints/for failing to finish the job on lui a demandé des comptes pour ces plaintes/pour ne pas avoir fini le travail ;

10 ( impression) to give a good account of oneself faire bonne impression (in dans) ; they gave a good account of themselves in the match ils ont fait bonne impression dans le match ;

11 ( indicating reason) on account of sth/sb à cause de qch/qn ; on this ou that account pour cette raison ; on no account sous aucun prétexte ; on no account must you open the door n'ouvrez la porte sous aucun prétexte! ; on my/his account à cause de moi/lui ; don't change the date on my account! ne change pas la date à cause de moi! ;

12 (advantage, benefit) on my/his account exprès pour moi/lui ; don't come on my account! ne viens pas exprès pour moi! ; she was worried on her own account elle s'inquiétait pour son (propre) sort ; to act on one's own account agir de sa propre initiative ; to set up business on one's own account s'installer or se mettre à son compte ; to put ou turn sth to (good) account mettre qch à profit ;

13 ( importance) to be of little account/some account avoir peu d'importance/une certaine importance (to sb pour qn) ; it's of no account to them whether he's alive or dead peu leur importe qu'il soit vivant ou mort.

B accounts npl

1 Accts ( records) comptabilité f ¢, comptes mpl ; to keep the accounts tenir la comptabilité or les comptes ; the party accounts la comptabilité du parti ; the accounts show a profit les comptes font apparaître un bénéfice ;

2 ( department) (service m) comptabilité f.

C accounts modif [staff] comptable ; [department] comptabilité inv.

D vtr sout ( regard as) he was accounted a genius on le considérait comme un génie.

Phrasal verb

■ account for:

▶ account for [sth/sb]

1 ( explain) expliquer [events, fact, behaviour] ; justifier [expense] (to sb auprès de qn) ; retrouver [missing people, vehicle] ;

2 (represent, make up) représenter [proportion, percentage] ; exports account for 10% of their trade les exportations représentent 10% de leurs affaires ;

3 (destroy, kill) détruire [vehicle, plane] ; abattre [animal] ; mettre [qn] hors d'état de nuire [soldier, attacker] ;

4 Journ, Sport mettre [qn] hors-jeu.

Big English-French dictionary > account
19 account

1 ანგარიში, მოხსენება; account for ახსნა; on account of გამო, შედეგად; on no account of არავითარ შემთხვევაში

2 მიიჩნევა (მიიჩნევს)

the policeman let him off on account of his youth პოლიციელმა იგი არასრულწლოვანობის გამო გაუშვა

I keep accounts of my expenditures ჩემს დანახარჯს აღვრიცხავ

to open a bottle / road / bank account / fire ბოთლის / გზის / საბანკო ანგარიშის / ცეცხლის გახსნა

on this account ამ საფუძველზე

an incoherent lecture / account / letter უთავბოლო ლექცია / ანგარიში / წერილი

●●his account was highly spiced მისი მონაყოლი პიკანტური დეტალებით იყო შეზავებული

a slanted account of the incident ინციდენტის ტენდენციური გაშუქება

I enclose a cheque in settlement of your account / your claim თწვენი ანგარიშის გასასწორებელ ჩეკს თან ვურთავ // თქვენი ზარალის ასანაზღაურებელ ჩეკს გიგზავნით

he settled his account with the enemies მტრებს გაუსწორდა

he looked through the accounts ანგარისებს გადახედა

to take into account მხედველობაში მიღება

a joint account საერთო ანგარიში ბანკში

a full description / account / agreement / figure სრული აღწერილობა / ანგარიში / შეთანხმება / ტანი

there's a discrepancy between the two accounts ამ ორ ანგარიშს შორის შეუსაბამობაა

he controlled the accounts ანგარიშები შეამოწმა

a condensed account მოკლე ანგარიში

his account was strictly factual მისი ანგარიში მხოლოდ ფაქტებს ეყრდნობოდა

a circumstantial account დაწვრილებითი ანგარიში

to call smb. to account დანაშაულისათვის პასუხის მოთხოვნა

bank account საბანკო ანგარიში

to settle accounts with smb. ვინმესთან ანგარიშსწორება

he gave a good account of himself თავი კარგად გამოიჩინა

on account of his miserliness მისი სიძუნწის გამო

he gave an account of the work შესრულებული სამუშაოს ანგარიში ჩააბარა

to close/open an account საბანკო ანგარიში გახსნა/დახურვა

I must account to my father for the expenses მამაჩემს დანახარჯების ანგარიში უნდა ჩავაბარო

how do you account for your conduct? როგორ აგვიხსნი შენს საქციელს?/ როგორ გავიგით შენი საქციელი?

his being drunk accounts for his conduct მისი საქციელი სიმთვრალით აიხსნება

to account for ახსნა (ახსნის)

he is accounted a coward მას საშიშად მიიჩნევენ

he did it on his account მან ეს თავისი პასუხისმგებლობით გააკეთა

the cashier will be called to account პასუხს მოლარეს მოთხოვენ

he call smb. to account ვინმსგან პასუხის მოთხოვნა

to take no account of მხედველობაში არმიღება

on my account ჩემი მიზეზით, ჩემს გამო

on this account ამ მიზეზით, ამის გამო

on account of რამეთუ, ვინაიდან, გამო

of no account უმნიშვნელო

he gave an interesting account of the incident ინციდენტის საინტერესოდ აღწერა

he kept an account of the expenditures ხარჯთაღრიცხვას აწარმოებდა

bank account ანგარიში

English-Georgian dictionary > account
20 account

ac·count [əʼkaʊnt] n

1) ( description) Bericht m;

by [or from] all \accounts nach allem, was man so hört;

by his own \account eigenen Aussagen zufolge;

to give [or ( form) render] an \account of sth Bericht über etw akk erstatten, etw schildern

2) ( bank service) Konto nt;

bank/ ( Brit) building society \account Bank-/Bausparkassenkonto nt;

to have an \account with a bank ein Konto bei einer Bank haben;

to draw money out of [or withdraw money from] an \account Geld von einem Konto abheben;

savings [or ( Brit) deposit] \account Sparkonto nt;

current ( Brit) [or (Am) checking] \account ( personal) Girokonto nt; ( business) Kontokorrentkonto nt fachspr;

joint \account Gemeinschaftskonto nt;

to be on one's \account money auf dem Konto sein;

to open/close an \account [with sb] ein Konto [bei jdm] eröffnen/auflösen;

to pay sth into [or (Am, Aus) deposit sth in] an \account etw auf ein Konto überweisen;

( in person) etw auf ein Konto einzahlen

3) ( credit) [Kunden]kredit m;

will that be cash or \account? zahlen Sie bar oder geht das auf Rechnung?;

to buy sth on \account ( Brit) etw auf Kredit kaufen;

to have an \account with sb/at [or with] sth bei jdm/etw auf Rechnung kaufen;

to pay sth on \account ( Brit) (dated) etw anzahlen, eine Anzahlung auf etw akk leisten;

to put sth on [or charge sth to] sb's \account etw auf jds Rechnung f setzen jdm etw in Rechnung stellen

4) ( bill) Rechnung f;

to settle [or pay] an \account eine Rechnung bezahlen [o ( geh) begleichen];

5) ( records)

\accounts pl [Geschäfts]bücher ntpl;

\accounts payable Verbindlichkeiten fpl;

\accounts receivable Forderungen fpl, Außenstände pl;

to keep the \accounts ( esp Brit) die Buchhaltung machen;

to keep an \account of sth über etw akk Buch führen

6) ( customer) Kunde, -in m, f, [Kunden]vertrag m

7) no pl ( consideration)

to take sth into \account [or to take \account of sth] etw berücksichtigen [o in Betracht ziehen];

to take into \account that... berücksichtigen [o in Betracht ziehen], dass...;

to take no \account of sth [or to leave sth out of [the] \account] etw nicht berücksichtigen, etw außer Acht lassen

8) ( reason)

on that \account I think... aus diesem Grund schlage ich vor,...;

on \account of sth aufgrund einer S. gen;

on my/ her/his \account meinet-/ihret-/seinetwegen;

on no [or not on any] \account auf keinen Fall, unter keinen Umständen

9) no pl (form: importance)

to be of little \account von geringer Bedeutung sein;

to be of no \account keinerlei Bedeutung haben

10) no pl ( responsibility)

on one's own \account auf sein eigenes Risiko

PHRASES:

to give a good \account of oneself eine gute Figur abgeben;

(in a fight, competition) sich akk wacker schlagen;

to be called [or brought] to \account [for sth] [für etw akk] zur Verantwortung [o Rechenschaft] gezogen werden;

to settle [or square] \accounts with sb mit jdm abrechnen;

to turn sth to [good] \account ( form) aus etw dat seinen Vorteil ziehen vt ( form);

to \account oneself fortunate sich akk glücklich schätzen;

I would \account it an honour if... ich würde mich geehrt fühlen, wenn... vi

1) ( explain)

to \account for sth etw erklären, über etw Rechenschaft ablegen;

there's no \accounting for taste[s] über Geschmack lässt sich streiten

2) ( locate)

to \account for sth den Verbleib einer S. gen erklären;

to \account for sb jds Verbleib m klären

3) ( make up)

to \account for sth;

students \account for the majority of our customers Studenten machen den größten Teil unserer Kundschaft aus

4) ( bill)

to \account for sth etw mit einberechnen

5) (dated: defeat)

to \account for sb jdn zur Strecke bringen ( geh)

English-German students dictionary > account

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close the accounts

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