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1 company-owner enterprise
хозяйство, принадлежащее компанииБольшой англо-русский и русско-английский словарь > company-owner enterprise
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2 company-owner enterprise
Экономика: хозяйство, принадлежащее компанииУниверсальный англо-русский словарь > company-owner enterprise
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3 company-owner enterprise
хозяйство, принадлежащее компанииАнгло-русский словарь по экономике и финансам > company-owner enterprise
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4 enterprise
1. n предприимчивость, инициативаman of enterprise — предприимчивый человек, смельчак
2. n предпринимательство3. n предприятие; завод, фабрика; фирма, компанияcompany-owner enterprise — хозяйство, принадлежащее компании
Синонимический ряд:1. adventure (noun) adventure; emprise; exploit; feat; gest2. ambition (noun) ambition; enthusiasm; get-up-and-go; ingenuity; initiative; push3. drive (noun) drive; hustle; punch; steam; vigour4. energy (noun) boldness; energy; industry; pluck; readiness; spirit5. house (noun) business; company; concern; corporation; establishment; firm; house; outfit6. venture (noun) affair; campaign; endeavor; endeavour; performance; plan; program; project; scheme; undertaking; ventureАнтонимический ряд:inactivity; indolence -
5 enterprise
1) предприятие; фирма, компания2) хозяйство; ферма3) предпринимательство4) отрасль (вид хозяйства) -
6 хозяйство, принадлежащее компании
Economy: company-owner enterpriseУниверсальный русско-английский словарь > хозяйство, принадлежащее компании
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7 Firmen
Firmen, angeschlossene
member firms;
• Firmen fusionieren (miteinander verschmelzen, zusammenschließen) to consolidate firms (business companies);
• Firmenabsatz company sales, sales effort of a company;
• Firmenabschreibung corporate depreciation (US);
• Firmenakten company files;
• Firmenaktien company stock;
• Firmenaktiven assets;
• Firmenänderung change of trade name (style);
• Firmenangabe business (trade) name;
• Firmenangehöriger servant of a company, company official (employee, man);
• Firmenangelegenheit corporate business (US);
• Firmenangestellter company’s servant (official), employee, company man (servant);
• unmittelbar mit den leitenden Firmenangestellten verhandeln to deal directly with the senior corporate officers;
• Firmenanschluss (telecom.) subscriber firm;
• Firmenanschrift company (business) address;
• Firmenanteil share in a business, business (partnership) interest;
• Firmenanwalt company lawyer;
• Firmenanwerber company recruiter;
• Firmenarchiv company archives, records of a corporation (US);
• Firmenaufdruck (Brief) letterhead;
• Firmenauflösung dissolution of partnership;
• Firmenaufwand corporate expenditure (US);
• Firmenaufwendungen corporate spending (US);
• Firmenausschuss business committee;
• Firmenaustritt withdrawal of a partner;
• Firmenausweis company-identification card;
• Firmenbankrott bankruptcy of a firm, company (firm’s) bankruptcy;
• Hilfsmaßnahmen für einen Firmenbankrott einleiten to rescue a bankrupt company;
• Firmenbesitzer proprietor of a firm;
• Firmenbesprechung company meeting;
• Firmenbesteuerung company taxation;
• Firmenbeteiligung firm’s participation;
• Firmenbevollmächtigter company’s nominee;
• Firmenbewertung business evaluation, corporate analysis (US);
• Firmenbezeichnung firm (business, trade) name, style;
• Firmenbilanz partnership (company) balance sheet, company statement;
• Firmenbriefbogen company stationery;
• Firmenbriefkopf business letterhead;
• Firmenbuchführung partnership (company) accounts, enterprise accounting;
• Firmenbuchhaltung company bookkeeping;
• Firmenbudget business budget;
• Firmenchef principal of a firm, company president;
• Firmendarlehn partnership (company) loan;
• Firmendepot commercial deposit;
• Firmendisziplin discipline in a company;
• Firmeneigenschaft status of a firm;
• Firmeneigentum company (corporate, US) ownership, company assets, corporate assets (property) (US);
• Firmeneigentümer company owner;
• Firmeneindruck corner card;
• alle Firmeneinnahmen auf ein Konto einzahlen to pay in all one’s trading credits in an account;
• Firmeneintragung registration of a company;
• Firmenelite corporate elite (US);
• Firmenentwicklung corporate development (US);
• Firmenerfolg company’s success;
• Firmenerfordernisse corporate requirements (US);
• Firmenerwerb company buying;
• Firmenerzeugnis manufacturer’s product;
• Firmenfahrzeug company car;
• Firmenfinanzen company (corporation, corporate, US) finances;
• Firmenflugzeug business aircraft (airplane), company plane, corporate aircraft (US);
• Firmenforderung (Bilanz) debt owed to us;
• Firmengarantie company’s guarantee, guarantee in a firm’s name;
• Firmengebäude business premises;
• unbefugter Firmengebrauch improper use of a firm’s name;
• Firmengelände company property (premises);
• Firmengeschäfte im erforderlichen Ausmaß einstweilig weiterführen to carry on the company’s business so far as is necessary;
• Firmengeschichte company (case) history;
• Firmengewinn company’s surplus, corporate profit (US);
• Firmengläubiger creditor of a firm (partnership), company (partnership) creditor;
• Firmengröße company size;
• Firmengründer founder (promoter) of a business, company’s founder;
• professioneller Firmengründer company promoter;
• Firmengrundstück partnership land;
• Firmengründung company promotion, organization of a business;
• Firmengruppe group of companies;
• Firmenhaftung partnership (corporate, US) liability, liability of a firm;
• Firmenhauptquartier corporate headquarters (US);
• Firmenimage business (corporate, US) image;
• Firmenindossament indorsement of a firm;
• Firmeninhaber owner (head) of a firm, company head, principal of a firm, senior partner, proprietor of a business;
• Firmeninsolvenzen company insolvencies, insolvencies of a firm;
• Firmeninventar business inventory;
• Firmeninvestitionen corporate investment (US);
• Firmenjahr company’s financial year;
• Firmenkapital firm’s (a company’s) capital;
• Firmenkollaps corporate failure;
• Firmenkonkurs bankruptcy of a partnership, partnership (corporate, US) bankruptcy;
• Firmenkonsortium consortium of companies;
• Firmenkonto partnership (company, corporate, US) account;
• Firmenkosten corporate expenditure (US);
• Firmenkultur corporate culture;
• Firmenkunde company (trading) customer, business client, corporate client (customer) (US);
• Firmenkundschaft corporate customers (US);
• Firmenleitung management of a firm, company (corporate, US) management;
• Firmenlieferant company supplier;
• Firmenliquidation liquidation of a company;
• außergerichtliche Firmenliquidation creditors’ voluntary winding up;
• Firmenliquidität corporate liquidity (US);
• Firmenlöschung taking a company off the books;
• Firmenmakler (Börse) board man (US);
• Firmenmängel corporate sickness (US);
• Firmenmantel shell;
• Firmenmarke trademark;
• Firmenmitglied senior officer (US);
• Firmenmitteilung company release;
• Firmenmittel company (corporate, US) funds, partnership monies. -
8 angeschlossene
Firmen, angeschlossene
member firms;
• Firmen fusionieren (miteinander verschmelzen, zusammenschließen) to consolidate firms (business companies);
• Firmenabsatz company sales, sales effort of a company;
• Firmenabschreibung corporate depreciation (US);
• Firmenakten company files;
• Firmenaktien company stock;
• Firmenaktiven assets;
• Firmenänderung change of trade name (style);
• Firmenangabe business (trade) name;
• Firmenangehöriger servant of a company, company official (employee, man);
• Firmenangelegenheit corporate business (US);
• Firmenangestellter company’s servant (official), employee, company man (servant);
• unmittelbar mit den leitenden Firmenangestellten verhandeln to deal directly with the senior corporate officers;
• Firmenanschluss (telecom.) subscriber firm;
• Firmenanschrift company (business) address;
• Firmenanteil share in a business, business (partnership) interest;
• Firmenanwalt company lawyer;
• Firmenanwerber company recruiter;
• Firmenarchiv company archives, records of a corporation (US);
• Firmenaufdruck (Brief) letterhead;
• Firmenauflösung dissolution of partnership;
• Firmenaufwand corporate expenditure (US);
• Firmenaufwendungen corporate spending (US);
• Firmenausschuss business committee;
• Firmenaustritt withdrawal of a partner;
• Firmenausweis company-identification card;
• Firmenbankrott bankruptcy of a firm, company (firm’s) bankruptcy;
• Hilfsmaßnahmen für einen Firmenbankrott einleiten to rescue a bankrupt company;
• Firmenbesitzer proprietor of a firm;
• Firmenbesprechung company meeting;
• Firmenbesteuerung company taxation;
• Firmenbeteiligung firm’s participation;
• Firmenbevollmächtigter company’s nominee;
• Firmenbewertung business evaluation, corporate analysis (US);
• Firmenbezeichnung firm (business, trade) name, style;
• Firmenbilanz partnership (company) balance sheet, company statement;
• Firmenbriefbogen company stationery;
• Firmenbriefkopf business letterhead;
• Firmenbuchführung partnership (company) accounts, enterprise accounting;
• Firmenbuchhaltung company bookkeeping;
• Firmenbudget business budget;
• Firmenchef principal of a firm, company president;
• Firmendarlehn partnership (company) loan;
• Firmendepot commercial deposit;
• Firmendisziplin discipline in a company;
• Firmeneigenschaft status of a firm;
• Firmeneigentum company (corporate, US) ownership, company assets, corporate assets (property) (US);
• Firmeneigentümer company owner;
• Firmeneindruck corner card;
• alle Firmeneinnahmen auf ein Konto einzahlen to pay in all one’s trading credits in an account;
• Firmeneintragung registration of a company;
• Firmenelite corporate elite (US);
• Firmenentwicklung corporate development (US);
• Firmenerfolg company’s success;
• Firmenerfordernisse corporate requirements (US);
• Firmenerwerb company buying;
• Firmenerzeugnis manufacturer’s product;
• Firmenfahrzeug company car;
• Firmenfinanzen company (corporation, corporate, US) finances;
• Firmenflugzeug business aircraft (airplane), company plane, corporate aircraft (US);
• Firmenforderung (Bilanz) debt owed to us;
• Firmengarantie company’s guarantee, guarantee in a firm’s name;
• Firmengebäude business premises;
• unbefugter Firmengebrauch improper use of a firm’s name;
• Firmengelände company property (premises);
• Firmengeschäfte im erforderlichen Ausmaß einstweilig weiterführen to carry on the company’s business so far as is necessary;
• Firmengeschichte company (case) history;
• Firmengewinn company’s surplus, corporate profit (US);
• Firmengläubiger creditor of a firm (partnership), company (partnership) creditor;
• Firmengröße company size;
• Firmengründer founder (promoter) of a business, company’s founder;
• professioneller Firmengründer company promoter;
• Firmengrundstück partnership land;
• Firmengründung company promotion, organization of a business;
• Firmengruppe group of companies;
• Firmenhaftung partnership (corporate, US) liability, liability of a firm;
• Firmenhauptquartier corporate headquarters (US);
• Firmenimage business (corporate, US) image;
• Firmenindossament indorsement of a firm;
• Firmeninhaber owner (head) of a firm, company head, principal of a firm, senior partner, proprietor of a business;
• Firmeninsolvenzen company insolvencies, insolvencies of a firm;
• Firmeninventar business inventory;
• Firmeninvestitionen corporate investment (US);
• Firmenjahr company’s financial year;
• Firmenkapital firm’s (a company’s) capital;
• Firmenkollaps corporate failure;
• Firmenkonkurs bankruptcy of a partnership, partnership (corporate, US) bankruptcy;
• Firmenkonsortium consortium of companies;
• Firmenkonto partnership (company, corporate, US) account;
• Firmenkosten corporate expenditure (US);
• Firmenkultur corporate culture;
• Firmenkunde company (trading) customer, business client, corporate client (customer) (US);
• Firmenkundschaft corporate customers (US);
• Firmenleitung management of a firm, company (corporate, US) management;
• Firmenlieferant company supplier;
• Firmenliquidation liquidation of a company;
• außergerichtliche Firmenliquidation creditors’ voluntary winding up;
• Firmenliquidität corporate liquidity (US);
• Firmenlöschung taking a company off the books;
• Firmenmakler (Börse) board man (US);
• Firmenmängel corporate sickness (US);
• Firmenmantel shell;
• Firmenmarke trademark;
• Firmenmitglied senior officer (US);
• Firmenmitteilung company release;
• Firmenmittel company (corporate, US) funds, partnership monies. -
9 private
1) приватна особа як сторона в судовому процесі; військ. рядовий (ім.)2) приватний; особистий; приватновласницький; приватноправовий; таємний, секретний, конфіденційний, який не підлягає розголосу; неофіційний; закритий ( про засідання); який не обіймає офіційної посади, який не перебуває на державній службі•- private actprivate correctional facilities — засоби виправного впливу, що застосовуються приватним чином
- private address
- private agent
- private agreement
- private arrangement
- private alley
- private amnesty
- private applicant
- private arbitration
- private argument
- private assets
- private attorney
- private authorization
- private bank
- private bill
- private body
- private boundary
- private business
- private capacity
- private carrier
- private cause
- private charge
- private citizen
- private company
- private corporation
- private correctional facility
- private correspondence
- private counsel
- private criminal investigation
- private criminal procedure
- private customs warehouse
- private data
- private deed
- private defence
- private defense
- private detective
- private detective agency
- private document
- private easement
- private effects
- private entrepreneur
- private enterprise
- private entity
- private examination
- private execution
- private eye
- private fee
- private foundation
- private fund
- private immorality
- private immunity
- private individual
- private industry
- private injunctive relief
- private institution
- private instrument
- private interest
- private international law
- private investigation
- private investigator
- private joint-stock company
- private land
- private landowner
- private law
- private law enforcement
- private law firm
- private law practice
- private lawyer
- private liberty
- private life
- private life of an individual
- private limitation
- private meeting
- private member
- private member's bill
- private mortgage deed
- private nuisance
- private organization
- private owner
- private-owner
- private ownership
- private ownership of a prison
- private papers
- private party
- private penal action
- private pension fund
- private person
- private place
- private police
- private policing
- private possession
- private possession of handguns
- private practice
- private practice of law
- private premises
- private prison
- private property
- private property in wartime
- private prosecution
- private prosecutor
- private protection agency
- private reformatory
- private reimbursement
- private relations
- private representation
- private residence
- private revenge
- private rights
- private seal
- private sector
- private security
- private security firm
- private security system
- private servitude
- private shelter
- private sitting
- private sphere of a person
- private tort
- private treaty
- private use
- private vengeance
- private victim
- private war
- private wrong
- private wrongs -
10 near cash
!гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.The UK's public spending framework is based on several key principles:"consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;" "the judgement of success by policy outcomes rather than resource inputs;" "strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and"the proper costing and management of capital assets to provide the right incentives for public investment.The Government sets policy to meet two firm fiscal rules:"the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and"the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)"Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and"Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.More information about DEL and AME is set out below.In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets."Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest."Within the Resource Budget DEL, departments have separate controls on:"Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and"The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:"provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;" "enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;" "introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and"not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:"an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;" "an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;" "to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with"further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.Technical Notes explain how performance against each PSA target will be measured.To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.This document was updated on 19 December 2005.Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money————————————————————————————————————————"GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money"————————————————————————————————————————GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money————————————————————————————————————————GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.———————————————————————————————————————— -
11 Unternehmer
Unternehmer m 1. GEN operator, businessman, businesswoman; 2. MGT, PERS entrepreneur; 3. RECHT contractor; 4. GEN, WIWI entrepreneur, trader* * *m 1. < Geschäft> operator, businessman; 2. <Mgmnt, Person> entrepreneur; 3. < Recht> contractor; 4. <Geschäft, Vw> entrepreneur, trader* * *Unternehmer(in)
entrepreneur, enterpriser, contractor, industrialist, factory owner, undertaker (Br.), operator (US), runner (US), (Arbeitgeber) principal, employer;
• Risiko eingehender Unternehmer[in] capital venturer;
• exportinteressierter Unternehmer[in] prospective exporter;
• geschickter Unternehmer[in] engineer;
• selbstständiger (unabhängiger) Unternehmer[in] private trader, independent contractor (entrepreneur), self-employer;
• Unternehmer[in] in der Ölbranche oilman;
• Unternehmer[in]ansicht proprietorial outlook;
• Unternehmer[in]begabung managerial talent;
• Unternehmer[in]betrieb entrepreneurial company;
• Unternehmer[in]eigenschaften managerial (entrepreneurial) qualities, entrepreneurial skill (capacity, ability);
• Unternehmer[in]einkommen entrepreneurial income;
• Unternehmer[in]einstellung proprietorial attitude;
• Unternehmer[in]erfahrung general management experience;
• Unternehmer[in]fonds employer fund;
• Unternehmer[in]funktionen managerial (entrepreneurial) functions;
• Unternehmer[in]garantie contract bond;
• Unternehmer[in]geist spirit in an enterprise, entrepreneurship;
• Unternehmer[in]geist fördern to boost entrepreneurship;
• Unternehmer[in]gewinn business profit, producer’s rent, wages (earnings) of management, residual payment;
• temporärer Unternehmer[in]gewinn quasi-rent;
• freie Unternehmer[in]grundsätze free-enterprise policies;
• Unternehmer[in]gruppe entrepreneurial (employer) group. -
12 Unternehmerin
Unternehmerin f 1. GEN operator, businesswoman; 2. MGT, PERS entrepreneur; 3. RECHT contractor; 4. GEN, WIWI entrepreneur* * *f 1. < Geschäft> operator, businesswoman; 2. <Mgmnt, Person> entrepreneur; 3. < Recht> contractor; 4. <Geschäft, Vw> entrepreneur* * *Unternehmer(in)
entrepreneur, enterpriser, contractor, industrialist, factory owner, undertaker (Br.), operator (US), runner (US), (Arbeitgeber) principal, employer;
• Risiko eingehender Unternehmer[in] capital venturer;
• exportinteressierter Unternehmer[in] prospective exporter;
• geschickter Unternehmer[in] engineer;
• selbstständiger (unabhängiger) Unternehmer[in] private trader, independent contractor (entrepreneur), self-employer;
• Unternehmer[in] in der Ölbranche oilman;
• Unternehmer[in]ansicht proprietorial outlook;
• Unternehmer[in]begabung managerial talent;
• Unternehmer[in]betrieb entrepreneurial company;
• Unternehmer[in]eigenschaften managerial (entrepreneurial) qualities, entrepreneurial skill (capacity, ability);
• Unternehmer[in]einkommen entrepreneurial income;
• Unternehmer[in]einstellung proprietorial attitude;
• Unternehmer[in]erfahrung general management experience;
• Unternehmer[in]fonds employer fund;
• Unternehmer[in]funktionen managerial (entrepreneurial) functions;
• Unternehmer[in]garantie contract bond;
• Unternehmer[in]geist spirit in an enterprise, entrepreneurship;
• Unternehmer[in]geist fördern to boost entrepreneurship;
• Unternehmer[in]gewinn business profit, producer’s rent, wages (earnings) of management, residual payment;
• temporärer Unternehmer[in]gewinn quasi-rent;
• freie Unternehmer[in]grundsätze free-enterprise policies;
• Unternehmer[in]gruppe entrepreneurial (employer) group.
Unternehmerin
woman executive. -
13 joint
I [dʒɔɪnt]1) anat. articolazione f.to be out of joint — [shoulder, knee] essere slogato
2) tecn. (in carpentry) incastro m.; (in metalwork) giunto m., giunzione f.; (of pipes, tubes) raccordo m.3) gastr. taglio m. di carne (da fare arrosto)4) colloq. (place) locale m., posto m.; (nightclub, café) locale m., localino m.5) colloq. (cannabis cigarette) joint m., spinello m.••II [dʒɔɪnt]to put sb.'s nose out of joint — = offendere qcn
aggettivo [ action] collettivo, congiunto; [programme, session] congiunto; [measures, procedure] comune; [ winner] ex aequo; [ talks] multilaterale* * *[‹oint] 1. noun1) (the place where two or more things join: The plumber tightened up all the joints in the pipes.) giuntura2) (a part of the body where two bones meet but are able to move in the manner of eg a hinge: The shoulders, elbows, wrists, hips, knees and ankles are joints.) articolazione3) (a piece of meat for cooking containing a bone: A leg of mutton is a fairly large joint.) pezzo/taglio di carne2. adjective1) (united; done together: the joint efforts of the whole team.) congiunto2) (shared by, or belonging to, two or more: She and her husband have a joint bank account.) comune3. verb(to divide (an animal etc for cooking) at the, or into, joints: Joint the chicken before cooking it.) tagliare, fare a pezzi- jointed- jointly
- out of joint See also:- join* * *joint (1) /dʒɔɪnt/n.1 (mecc., falegn.) giuntura; giunzione; punto di giuntura; giunto; raccordo; snodatura; snodo: hydraulic [universal] joint, giunto idraulico [cardanico (o universale)]; (mecc.) knuckle joint, giunto a snodo3 taglio di carne ( con l'osso); pezzo di carne; arrosto: a joint of beef, un pezzo di carne di manzo; the Sunday joint, l'arrosto della domenica5 (geol.) giunto; diaclasi7 ( slang USA) locale ( bar, ristorante, ecc., spesso alla buona): pizza joint, pizzeria; gambling joint, casa da gioco; pasta joint, trattoria italiana9 ( slang) sigaretta alla marijuana; spinello, canna (pop.): to roll a joint, arrotolarsi uno spinello● out of joint, ( d'osso) slogato, lussato; (fig.) in uno stato di confusione, sottosopra, scombussolato; scoordinato, sfasato: to put out of joint, slogare; lussare; to be thrown completely out of joint, essere scombussolato; The times are out of joint, viviamo in tempi di grande confusione □ (fam.) to put sb. 's nose out of joint, indispettire, offendere, far rimanere male q.♦ joint (2) /dʒɔɪnt/a.1 unito; congiunto; comune; co-; con-: our joint efforts, i nostri sforzi congiunti; joint declaration, dichiarazione comune; joint author, coautore; joint heir, coerede; joint manager, condirettore2 (leg.) collettivo; congiunto; solidale; in solido: joint action, azione ( in giudizio) congiunta, collettiva; joint defendants, convenuti congiunti; joint liability, responsabilità solidale, collettiva4 a pari merito; ex aequo: to come joint first, arrivare primi a pari merito; joint winner, vincitore ex aequo● ( banca) joint account, conto cointestato, a firme congiunte; conto comune; ( di un'azienda) conto sociale (o in partecipazione) □ (leg.) joint and several, solidale; in solido: (fin.) joint and several bond, obbligazione in solido □ (leg.) joint cause, concausa □ (mil., in USA) Joint Chiefs of Staff, Comitato dei Capi di Stato Maggiore □ joint committee, commissione mista ( lavoratori e datori di lavoro) □ (leg.) joint creditors, cocreditori □ (leg.) joint custody, custodia congiunta ( dei figli) □ (leg.) joint debtors, condebitori □ (econ.) joint enterprise, impresa in compartecipazione (cfr. joint venture, sotto) □ (leg.) joint estate, beni in regime di comunione □ (fin.) joint float, fluttuazione comune ( delle valute) □ (leg.) joint owner, comproprietario □ joint pension, pensione reversibile □ (econ.) joint products, prodotti congiunti ( frutto del medesimo processo di produzione) □ (polit., USA) joint resolution, provvedimento legislativo approvato dai due rami d'un parlamento □ joint signatures, firme abbinate (o congiunte) □ (fin.) joint-stock company, (GB, stor.) società per azioni; società anonima; ( USA) società per azioni a responsabilità illimitata □ (leg.) joint surety, cogarante □ (leg.) joint tenancy, comproprietà ( con diritto di eredità alla morte di uno dei proprietari) □ (leg.) joint tenant, comproprietario ( con diritto di eredità) □ (leg.) joint venture (o undertaking), joint venture; associazione in partecipazione; impresa comune; impresa in partecipazione; società in compartecipazione; ( per appalti pubblici) associazione temporanea di imprese (cfr. joint enterprise, sopra) □ (leg., in GB) joint wills, testamenti congiunti (o reciproci).(to) joint /dʒɔɪnt/v. t.1 (mecc., falegn., ecc.) congiungere; commettere; connettere; collegare: to joint boards, commettere tavole di legno4 (mecc.) rendere snodato; provvedere di snodo* * *I [dʒɔɪnt]1) anat. articolazione f.to be out of joint — [shoulder, knee] essere slogato
2) tecn. (in carpentry) incastro m.; (in metalwork) giunto m., giunzione f.; (of pipes, tubes) raccordo m.3) gastr. taglio m. di carne (da fare arrosto)4) colloq. (place) locale m., posto m.; (nightclub, café) locale m., localino m.5) colloq. (cannabis cigarette) joint m., spinello m.••II [dʒɔɪnt]to put sb.'s nose out of joint — = offendere qcn
-
14 Williams, Thomas
[br]b. 13 May 1737 Cefn Coch, Anglesey, Walesd. 29 November 1802 Bath, England[br]Welsh lawyer, mine-owner and industrialist.[br]Williams was articled by his father, Owen Williams of Treffos in Anglesey, to the prominent Flintshire lawyer John Lloyd, whose daughter Catherine he is believed to have married. By 1769 Williams, lessee of the mansion and estate of Llanidan, was an able lawyer with excellent connections in Anglesey. His life changed dramatically when he agreed to act on behalf of the Lewis and Hughes families of Llysdulas, who had begun a lawsuit against Sir Nicholas Bayly of Plas Newydd concerning the ownership and mineral rights of copper mines on the western side of Parys mountain. During a prolonged period of litigation, Williams managed these mines for Margaret Lewis on behalf of Edward Hughes, who was established after a judgement in Chancery in 1776 as one of two legal proprietors, the other being Nicholas Bayly. The latter then decided to lease his portion to the London banker John Dawes, who in 1778 joined Hughes and Thomas Williams when they founded the Parys Mine Company.As the active partner in this enterprise, Williams began to establish his own smelting and fabricating works in South Wales, Lancashire and Flintshire, where coal was cheap. He soon broke the power of Associated Smelters, a combine holding the Anglesey mine owners to ransom. The low production cost of Anglesey ore gave him a great advantage over the Cornish mines and he secured very profitable contracts for the copper sheathing of naval and other vessels. After several British and French copper-bottomed ships were lost because of corrosion failure of the iron nails and bolts used to secure the sheathing, Williams introduced a process for manufacturing heavily work-hardened copper bolts and spikes which could be substituted directly for iron fixings, avoiding the corrosion difficulty. His new product was adopted by the Admiralty in 1784 and was soon used extensively in British and European dockyards.In 1785 Williams entered into partnership with Lord Uxbridge, son and heir of Nicholas Bayly, to run the Mona Mine Company at the Eastern end of Parys Mountain. This move ended much enmity and litigation and put Williams in effective control of all Anglesey copper. In the same year, Williams, with Matthew Boulton and John Wilkinson, persuaded the Cornish miners to establish a trade cooperative, the Cornish Metal Company, to market their ores. When this began to fall in 1787, Williams took over its administration, assets and stocks and until 1792 controlled the output and sale of all British copper. He became known as the "Copper King" and the output of his many producers was sold by the Copper Offices he established in London, Liverpool and Birmingham. In 1790 he became Member of Parliament for the borough of Great Marlow, and in 1792 he and Edward Hughes established the Chester and North Wales Bank, which in 1900 was absorbed by the Lloyds group.After 1792 the output of the Anglesey mines started to decline and Williams began to buy copper from all available sources. The price of copper rose and he was accused of abusing his monopoly. By this time, however, his health had begun to deteriorate and he retreated to Bath.[br]Further ReadingJ.R.Harris, 1964, The "Copper King", Liverpool University Press.ASD -
15 joint
(statement, decision, agreement, responsibility) commun(e); (contract) (between two parties) bilatéral(e); (between more than two parties) collectif(ive)BANKING joint account compte m joint;joint agreement accord m commun; INDUSTRY convention f collective;joint beneficiary bénéficiaire m f conjoint(e);joint commission commission f mixte ou paritaire;joint committee commission mixte ou paritaire;joint creditor cocréancier(ère) m, f;joint debtor codébiteur(trice) m, f;joint decision décision f collective ou commune;joint enterprise entreprise f en participation;LAW joint estate communauté f de biens;LAW joint heir cohéritier(ère) m, f;LAW joint liability responsabilité f conjointe;joint management cogestion f;joint negotiations négociations f pl paritaires;joint obligation coobligation f;joint occupancy colocation f;joint ordering groupage m de commandes;joint owner copropriétaire m f, propriétaire m f indivis(e);∎ to be joint owners of sth posséder ou détenir qch en commun;joint ownership copropriété f, propriété f indivise;joint partnership coassociation f;INSURANCE joint policy police f conjointe;joint production coproduction f;LAW joint property biens m pl communs;joint purchase coacquisition f;joint report rapport m collectif;joint representation démarche f collective;LAW joint and several debtor débiteur(trice) m, f solidaire et indivise ou conjointe et solidaire;LAW joint and several guarantor garant(e) m, f solidaire et indivise ou conjointe et solidaire;LAW joint and several liability responsabilité f solidaire et indivise ou conjointe et solidaire;LAW joint responsibility responsabilité conjointe;joint shares actions f pl indivises;joint signature signature f collective;joint statement déclaration f commune;joint stock capital m social;joint surety cautionnement m solidaire;joint tenancy location f commune;joint tenant colocataire m f;joint venture (undertaking) opération f en commun, entreprise commune; (agreement) coentreprise f, joint-venture m; (company) société commune, société en participation;joint venture agreement accord de partenariat;joint venture company société d'exploitation en commun -
16 joint
joint [dʒɔɪnt]1 noun∎ (soldered or welded) joint soudure f∎ out of joint déboîté;∎ to put one's shoulder out of joint se démettre ou se déboîter l'épaule;∎ figurative the change in schedule has put everything out of joint le changement de programme a tout chamboulé∎ joint of beef rôti m de bœuf;∎ strip joint club m de strip-tease∎ nice joint you have here! c'est pas mal chez toi!∎ in the joint en taule, à l'ombre(a) (united, combined) conjugué, commun;∎ to take joint action mener une action commune;∎ thanks to their joint efforts... grâce à leurs efforts conjugués…(b) (shared, collective) joint, commun; (contract → between two parties) bilatéral; (→ between more than two parties) collectif(a) Technology assembler, emboîter(c) Building industry jointoyer►► Computing the Joint Academic Network = réseau Internet composé d'universités et d'organismes de recherche britanniques;Banking joint account compte m joint, compte m conjoint;joint author coauteur m;Finance joint beneficiary bénéficiaire mf conjoint(e);Military the Joint Chiefs of Staff = organe consultatif du ministère américain de la Défense, composé des chefs d'état-major des trois armées;joint commission commission f mixte;Finance joint creditor cocréancier(ère) m,f;Law joint custody garde f conjointe;Finance joint debtor codébiteur(trice) m,f;joint enterprise entreprise f en participation;joint heir cohéritier m;joint holder (of record, trophy etc) codétenteur(trice) m,f;British University joint honours = licence portant sur deux matières;joint liability responsabilité f conjointe;joint management cogestion f;joint occupancy colocation f;British joint owner (of property) copropriétaire mf;∎ to be joint owners of sth (car, shares etc) posséder ou détenir qch en commun;British joint ownership copropriété f;joint partnership coassociation f;joint passport passeport m conjoint;∎ we have a joint passport nous sommes sur le même passeport;Insurance joint policy police f conjointe;joint production coproduction f;joint property biens mpl communs;joint purchase coacquisition f;joint report rapport m collectif;joint responsibility responsabilité f conjointe;∎ the project is their joint responsibility le projet relève de leur responsabilité à tous les deux;joint statement déclaration f commune;Finance joint stock capital m social;joint tenancy location f commune;joint tenant colocataire mf;joint venture (undertaking) entreprise f commune; Commerce (agreement) coentreprise f, joint-venture m; (company) société f commune, société f en participation;joint venture agreement accord m de partenariat;joint venture company société f d'exploitation en commun -
17 back
bæk
1. noun1) (in man, the part of the body from the neck to the bottom of the spine: She lay on her back.) espalda2) (in animals, the upper part of the body: She put the saddle on the horse's back.) lomo3) (that part of anything opposite to or furthest from the front: the back of the house; She sat at the back of the hall.) parte trasera, fondo4) (in football, hockey etc a player who plays behind the forwards.) defensa
2. adjective(of or at the back: the back door.) de detrás, trasero
3. adverb1) (to, or at, the place or person from which a person or thing came: I went back to the shop; He gave the car back to its owner.) de vuelta2) (away (from something); not near (something): Move back! Let the ambulance get to the injured man; Keep back from me or I'll hit you!) hacia atrás, para atrás3) (towards the back (of something): Sit back in your chair.) hacia atrás, para atrás4) (in return; in response to: When the teacher is scolding you, don't answer back.) de vuelta5) (to, or in, the past: Think back to your childhood.) atrás
4. verb1) (to (cause to) move backwards: He backed (his car) out of the garage.) dar marcha atrás, mover hacia atrás2) (to help or support: Will you back me against the others?) apoyar3) (to bet or gamble on: I backed your horse to win.) apostar a•- backer- backbite
- backbiting
- backbone
- backbreaking
- backdate
- backfire
- background
- backhand
5. adverb(using backhand: She played the stroke backhand; She writes backhand.) del revés; con el dorso de la mano- backlog- back-number
- backpack
- backpacking: go backpacking
- backpacker
- backside
- backslash
- backstroke
- backup
- backwash
- backwater
- backyard
- back down
- back of
- back on to
- back out
- back up
- have one's back to the wall
- put someone's back up
- take a back seat
back1 adj trasero / de atrásback2 adv1. atrás / hacia atrásstand back! ¡atrás! / ¡apártate!2. de vuelta3. hacethat was years back! ¡eso fue hace años!we met back in 1983 nos conocimos en 1983 back también combina con muchos verbos. Aquí tienes algunos ejemplosback3 n1. espaldalie on your back échate de espaldas / échate boca arriba2. dorso / revés3. parte de atrás / fondocan you hear me at the back? ¿me escucháis al fondo?back4 vb1. apoyar / respaldar2. dar marcha atráshe backed the car into the garage metió el coche en el garaje de culo / metió el coche en el garaje dando marcha atrástr[bæk]1 (of person) espalda2 (of animal, book) lomo3 (of chair) respaldo4 (of hand) dorso5 (of knife, sword) canto6 (of coin, medal) reverso7 (of cheque) dorso8 (of stage, room, cupboard) fondo1 trasero,-a, de atrás1 (support) apoyar, respaldar2 (finance) financiar3 (bet on) apostar por\SMALLIDIOMATIC EXPRESSION/SMALLback to back espalda con espaldaback to front al revésto answer back replicarto be back estar de vueltato be glad to see the back of somebody estar contento de haberse quitado a alguien de encimato break one's back deslomarseto carry on one's back llevar a cuestasto fall on one's back caerse de espaldasto have somebody on one's back tener a alguien encimato come back / go back volverto get somebody's back up mosquear a alguiento get off somebody's back dejar de fastidiar a alguiento hit back devolver el golpe 2 figurative use contestar a una acusaciónto have one's back to the wall figurative use estar entre la espada y la paredto lie on one's back estar acostado,-a boca arribato give back devolverto put back volver a guardar en su sitioto put one's back into something arrimar el hombroto phone back volver a llamarto stand back apartarseto turn one's back on somebody volver la espalda a alguienback copy número retrasadoback door puerta traseraback number número atrasadoback pay atrasos nombre masculino pluralback row última filaback seat asiento de atrásback street callejuelaback wheel rueda traserashort back and sides corte nombre masculino de pelo casi al rapeback ['bæk] vt3) : estar detrás de, formar el fondo detrees back the garden: unos árboles están detrás del jardínback vi2)to back away : echarse atrás3)back adv1) : atrás, hacia atrás, detrásto move back: moverse atrásback and forth: de acá para allá2) ago: atrás, antes, yasome years back: unos años atrás, ya unos años10 months back: hace diez meses3) : de vuelta, de regresowe're back: estamos de vueltashe ran back: volvió corriendoto call back: llamar de nuevoback adj1) rear: de atrás, posterior, trasero2) overdue: atrasado3)back pay : atrasos mplback n1) : espalda f (de un ser humano), lomo m (de un animal)2) : respaldo m (de una silla), espalda f (de ropa)3) reverse: reverso m, dorso m, revés m4) rear: fondo m, parte f de atrás5) : defensa mf (en deportes)adj.• posterior adj.• trasero, -a adj.adv.• atrás adv.• detrás adv.• redro adv.n.• atrás s.m.• costilla s.f.• dorso s.m.• envés s.m.• espalda s.f.• espaldar s.m.• fondo s.m.• lomo s.m.• respaldo s.m.• reverso s.m.• revés s.m.• trasera s.f.v.• apadrinar v.• mover hacia atrás v.• respaldar v.bæk
I
behind somebody's back: they laugh at him behind his back se ríen de él a sus espaldas; to be on somebody's back (colloq) estarle* encima a alguien; get off my back! déjame en paz (fam); to break the back of something hacer* la parte más difícil/la mayor parte de algo; to get o put somebody's back up (colloq) irritar a alguien; to put one's back into something poner* empeño en algo; to turn one's back on somebody — volverle* la espalda a alguien; scratch II d)
2) ca) ( of chair) respaldo m; (of dress, jacket) espalda f; (of electrical appliance, watch) tapa fb) (reverse side - of envelope, photo) dorso m, revés m; (- of head) parte f posterior or de atrás; (- of hand) dorso mc)back to front: your sweater is on back to front — te has puesto el suéter al revés; hand I 2)
3) c u ( rear part)I'll sit in the back — ( of car) yo me siento detrás or (en el asiento de) atrás
(in) back of the sofa — (AmE) detrás del sofá
he's out back in the yard — (AmE) está en el patio, al fondo
in the back of beyond — donde el diablo perdió el poncho (AmL fam), en el quinto pino (Esp fam)
4) c ( Sport) defensa mf, zaguero, -ra m,f
II
adjective (before n, no comp)1) ( at rear) trasero, de atrás2) ( of an earlier date)back number o issue — número m atrasado
III
1) (indicating return, repetition)meanwhile, back at the house... — mientras tanto, en la casa...
to run/fly back — volver* corriendo/en avión
they had us back the following week — nos devolvieron la invitación la semana siguiente; see also go, take back
2) (in reply, reprisal)3)a) ( backward)b) ( toward the rear) atráswe can't hear you back here — aquí atrás no te oímos; see also hold, keep back
4) (in, into the past)5)back and forth — = backward(s) and forward(s): see backward II d)
IV
1.
1)a) \<\<person/decision\>\> respaldar, apoyarb) ( bet money on) \<\<horse/winner\>\> apostar* por2) ( reverse)he backed the car out of the garage — sacó el coche del garaje dando marcha atrás or (Col, Méx) en reversa
3) ( lie behind)4) ( Mus) acompañar
2.
vi \<\<vehicle/driver\>\> dar* marcha atrás, echar or meter reversa (Col, Méx)he backed into a lamppost — se dio contra una farola al dar marcha atrás or al meter reversa
Phrasal Verbs:- back off- back out- back up[bæk] When back is an element in a phrasal verb, eg come back, go back, put back, look up the verb.1. NOUN1) (=part of body)a) [of person] espalda f; [of animal] lomo m•
I've got a bad back — tengo la espalda mal, tengo un problema de espalda•
to shoot sb in the back — disparar a algn por la espalda•
he was lying on his back — estaba tumbado boca arribato carry sth/sb on one's back — llevar algo/a algn a la espalda
•
to have one's back to sth/sb — estar de espaldas a algo/algnb)- break the back of sth- get off sb's back- get sb's back up- live off the back of sb- be on sb's backshares rose on the back of two major new deals — las acciones subieron a consecuencia de dos nuevos e importantes tratos
- put one's back into sth- put one's back into doing sth- put sb's back upto see the back of sb —
- have one's back to the wallflat I, 1., 1), stab 1., 1)2) (=reverse side) [of cheque, envelope] dorso m, revés m; [of hand] dorso m; [of head] parte f de atrás, parte f posterior more frm; [of dress] espalda f; [of medal] reverso mto know sth like the back of one's hand —
3) (=rear) [of room, hall] fondo m; [of chair] respaldo m; [of car] parte f trasera, parte f de atrás; [of book] (=back cover) tapa f posterior; (=spine) lomo mthere was damage to the back of the car — la parte trasera or de atrás del coche resultó dañada
•
at the back (of) — [+ building] en la parte de atrás (de); [+ cupboard, hall, stage] en el fondo (de)be quiet at the back! — ¡los de atrás guarden silencio!
they sat at the back of the bus — se sentaron en la parte de atrás del autobús, se sentaron al fondo del autobús
this idea had been at the back of his mind for several days — esta idea le había estado varios días rondándole la cabeza
•
the ship broke its back — el barco se partió por la mitad•
in back of the house — (US) detrás de la casa•
the toilet's out the back — el baño está fuera en la parte de atrásbeyond 2., mind 1., 1)•
they keep the car round the back — dejan el coche detrás de la casa4) (Sport) (=defender) defensa mf•
the team is weak at the back — la defensa del equipo es débil2. ADVERB1) (in space) atrásstand back! — ¡atrás!
keep (well) back! — (=out of danger) ¡quédate ahí atrás!
keep back! — (=don't come near me) ¡no te acerques!
meanwhile, back in London/back at the airport — mientras, en Londres/en el aeropuerto
he little suspected how worried they were back at home — qué poco sospechaba lo preocupados que estaban en casa
to go back and forth — [person] ir de acá para allá
•
back from the road — apartado de la carretera2) (in time)it all started back in 1980 — todo empezó ya en 1980, todo empezó allá en 1980 liter
3) (=returned)•
to be back — volverwhen/what time will you be back? — ¿cuándo/a qué hora vuelves?, ¿cuándo/a qué hora estarás de vuelta?
he's not back yet — aún no ha vuelto, aún no está de vuelta
black is back (in fashion) — vuelve (a estar de moda) el negro, se vuelve a llevar el negro
•
he went to Paris and back — fue a París y volvió•
she's now back at work — ya ha vuelto al trabajo•
I'll be back by 6 — estaré de vuelta para las 6•
I'd like it back — quiero que me lo devuelvan•
full satisfaction or your money back — si no está totalmente satisfecho, le devolvemos el dinero•
everything is back to normal — todo ha vuelto a la normalidadhit back•
I want it back — quiero que me lo devuelvan3. TRANSITIVE VERB1) (=reverse) [+ vehicle] dar marcha atrás a2) (=support)a) (=back up) [+ plan, person] apoyarb) (=finance) [+ person, enterprise] financiarc) (Mus) [+ singer] acompañar3) (=bet on) [+ horse] apostar porto back the wrong horse — (lit) apostar por el caballo perdedor
Russia backed the wrong horse in him — (fig) Rusia se ha equivocado al apoyar a él
to back a winner — (lit) apostar por el ganador
he is confident that he's backing a winner — (fig) (person) está seguro de que está dando su apoyo a un ganador; (idea, project) está seguro de que va a funcionar bien
4) (=attach backing to) [+ rug, quilt] forrar4. INTRANSITIVE VERB1) [person]a) (in car) dar marcha atrásb) (=step backwards) echarse hacia atrás, retrocederhe backed into a table — se echó hacia atrás y se dio con una mesa, retrocedió y se dio con una mesa
2) (=change direction) [wind] cambiar de dirección (en sentido contrario a las agujas del reloj)5. ADJECTIVE1) (=rear) [leg, pocket, wheel] de atrás, trasero2) (=previous, overdue) [rent, tax, issue] atrasado6.COMPOUNDSback alley N — callejuela f (que recorre la parte de atrás de una hilera de casas)
back boiler N — caldera f pequeña (detrás de una chimenea)
back burner N — quemador m de detrás
- put sth on the back burnerback catalogue N — (Mus) catálogo m de grabaciones discográficas
back copy N — (Press) número m atrasado
back-countrythe back country N — (US) zona f rural (con muy baja densidad de población)
back cover N — contraportada f
- do sth by or through the back doorback formation N — (Ling) derivación f regresiva
back garden N — (Brit) jardín m trasero
back lot N — (Cine) exteriores mpl (del estudio); [of house, hotel, company premises] solar m trasero
back marker N — (Brit) (Sport) competidor(a) m / f rezagado(-a)
back matter N — [of book] apéndices mpl
back number N — [of magazine, newspaper] número m atrasado
back page N — contraportada f
back passage N — (Brit) euph recto m
back rub N — (=massage) masaje m en la espalda
•
to give sb a back rub — masajearle la espalda a algn, darle un masaje a algn en la espalda- take a back seatback somersault N — salto m mortal hacia atrás
back stop N — (Sport) red que se coloca alrededor de una cancha para impedir que se escapen las pelotas
back tooth N — muela f
back view N —
the back view of the hotel is very impressive — el hotel visto desde atrás es impresionante, la parte de atrás del hotel es impresionante
back vowel N — (Ling) vocal f posterior
- back off- back out- back up* * *[bæk]
I
behind somebody's back: they laugh at him behind his back se ríen de él a sus espaldas; to be on somebody's back (colloq) estarle* encima a alguien; get off my back! déjame en paz (fam); to break the back of something hacer* la parte más difícil/la mayor parte de algo; to get o put somebody's back up (colloq) irritar a alguien; to put one's back into something poner* empeño en algo; to turn one's back on somebody — volverle* la espalda a alguien; scratch II d)
2) ca) ( of chair) respaldo m; (of dress, jacket) espalda f; (of electrical appliance, watch) tapa fb) (reverse side - of envelope, photo) dorso m, revés m; (- of head) parte f posterior or de atrás; (- of hand) dorso mc)back to front: your sweater is on back to front — te has puesto el suéter al revés; hand I 2)
3) c u ( rear part)I'll sit in the back — ( of car) yo me siento detrás or (en el asiento de) atrás
(in) back of the sofa — (AmE) detrás del sofá
he's out back in the yard — (AmE) está en el patio, al fondo
in the back of beyond — donde el diablo perdió el poncho (AmL fam), en el quinto pino (Esp fam)
4) c ( Sport) defensa mf, zaguero, -ra m,f
II
adjective (before n, no comp)1) ( at rear) trasero, de atrás2) ( of an earlier date)back number o issue — número m atrasado
III
1) (indicating return, repetition)meanwhile, back at the house... — mientras tanto, en la casa...
to run/fly back — volver* corriendo/en avión
they had us back the following week — nos devolvieron la invitación la semana siguiente; see also go, take back
2) (in reply, reprisal)3)a) ( backward)b) ( toward the rear) atráswe can't hear you back here — aquí atrás no te oímos; see also hold, keep back
4) (in, into the past)5)back and forth — = backward(s) and forward(s): see backward II d)
IV
1.
1)a) \<\<person/decision\>\> respaldar, apoyarb) ( bet money on) \<\<horse/winner\>\> apostar* por2) ( reverse)he backed the car out of the garage — sacó el coche del garaje dando marcha atrás or (Col, Méx) en reversa
3) ( lie behind)4) ( Mus) acompañar
2.
vi \<\<vehicle/driver\>\> dar* marcha atrás, echar or meter reversa (Col, Méx)he backed into a lamppost — se dio contra una farola al dar marcha atrás or al meter reversa
Phrasal Verbs:- back off- back out- back up -
18 фирма фирм·а
firm, concern, company, enterpriseосновать фирму — to found / to set up a firm
дочерняя фирма — subsidiary, affiliated firm
конкурирующая фирма — rival / competing firm
начинающая (в данной области) фирма — entrant firm
процветающая фирма, фирма с первоклассной репутацией — blue chip firm
торговая фирма — business firm, trading house, merchandiser
фирма, выступающая на многих рынках — multimarket firm
фирма, зарегистрированная как корпорация — incorporated business
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