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21 account detail parameters
Англо-русский экономический словарь > account detail parameters
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22 account detail code
Англо-русский словарь нефтегазовой промышленности > account detail code
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23 account detail code
детализированый код (в финансовом учете)English-Russian dictionary of Oil Industry > account detail code
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24 in detail
1. в подробностях; подробно2. подробноСинонимический ряд:1. exactly (other) exactly; particularly; precisely; strictly2. specifically (other) circumstantially; inch by inch; intimately; itemized; minutely; painstakingly; specifically; specified; step by step -
25 describe in detail
in detail — в подробностях; подробно
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26 in more detail
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27 in some detail
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28 look in more detail
in detail — в подробностях; подробно
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29 in more detail
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30 in some detail
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31 profit and loss account
Finthe summary record of a company’s sales revenues and expenses over a period, providing a calculation of profits or losses during that time.Abbr. P&LEXAMPLECompanies typically issue P&L reports monthly. It is customary for the reports to include year-to-date figures, as well as corresponding year-earlier figures to allow for comparisons and analysis.There are two P&L formats, multiple-step and single-step. Both follow a standard set of rules known as Generally Accepted Accounting Principles (GAAP). These rules generally adhere to requirements established by governments to track receipts, expenses, and profits for tax purposes. They also allow the financial reports of two different companies to be compared.The multiple-step format is much more common, because it includes a larger number of details and is thus more useful. It deducts costs from revenues in a series of steps, allowing for closer analysis. Revenues appear first, then expenses, each in as much detail as management desires. Sales may be broken down by product line or location, while expenses such as salaries may be broken down into base salaries and commissions.Expenses are then subtracted from revenues to show profit (or loss). A basic multiple-step P&L looks like this:P&Ls of public companies may also report income on the basis of earnings per share. For example, if the company issuing this statement had 12,000 shares outstanding, earnings per share would be $5.12, that is, $61,440 divided by 12,000 shares. -
32 Retail, Settlement, Variance, Account
compte m d'écart relatif au règlement des ventes au détailEnglish-French legislative terms > Retail, Settlement, Variance, Account
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33 подробный отчет
Большой англо-русский и русско-английский словарь > подробный отчет
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34 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.———————————————————————————————————————— -
35 record
I 1. ['rekɔːd] [AE 'rekərd]1) (written account) (of events) documentazione f., resoconto m.; (of official proceedings) verbale m.to keep a record of — prendere nota di [ order]
to say sth. off the record — dire qcs. ufficiosamente
2) (data) (anche records) (historical) archivi m.pl.; (personal, administrative) dossier m.3) (history) (of individual) passato m., curriculum m.; (of organization, group) operato m.to have a good record on — avere una buona reputazione per quanto riguarda [human rights, safety]
4) mus. disco m. (by, of di)5) (best performance) record m. ( for, in di)6) inform. (collection of data) record m.7) dir. (anche criminal record) fedina f. penale2.1) mus. [ shop] di dischi; [label, industry] discografico2) (best) [speed, sales, time] (da) recordII 1. [re'kɔːd]to be at a record high, low — essere al massimo, al minimo
1) (note) prendere nota di [detail, idea]; prendere atto di [ transaction]3) (register) [ equipment] registrare [ temperature]; [ dial] indicare, segnare [pressure, speed]4) (provide an account of) raccontare, riportare [ event]2.verbo intransitivo [video, tape recorder] registrare* * *1. ['reko:d, -kəd, ]( American[) -kərd] noun1) (a written report of facts, events etc: historical records; I wish to keep a record of everything that is said at this meeting.) documento; verbale2) (a round flat piece of (usually black) plastic on which music etc is recorded: a record of Beethoven's Sixth Symphony.) disco3) ((in races, games, or almost any activity) the best performance so far; something which has never yet been beaten: He holds the record for the 1,000 metres; The record for the high jump was broken/beaten this afternoon; He claimed to have eaten fifty sausages in a minute and asked if this was a record; ( also adjective) a record score.) record4) (the collected facts from the past of a person, institution etc: This school has a very poor record of success in exams; He has a criminal record.) passato, (risultati)2. [rə'ko:d] verb1) (to write a description of (an event, facts etc) so that they can be read in the future: The decisions will be recorded in the minutes of the meeting.) verbalizzare2) (to put (the sound of music, speech etc) on a record or tape so that it can be listened to in the future: I've recorded the whole concert; Don't make any noise when I'm recording.) registrare3) ((of a dial, instrument etc) to show (a figure etc) as a reading: The thermometer recorded 30°C yesterday.) segnare4) (to give or show, especially in writing: to record one's vote in an election.) (mettere a verbale)•- recorder- recording
- record-player
- in record time
- off the record
- on record* * *I 1. ['rekɔːd] [AE 'rekərd]1) (written account) (of events) documentazione f., resoconto m.; (of official proceedings) verbale m.to keep a record of — prendere nota di [ order]
to say sth. off the record — dire qcs. ufficiosamente
2) (data) (anche records) (historical) archivi m.pl.; (personal, administrative) dossier m.3) (history) (of individual) passato m., curriculum m.; (of organization, group) operato m.to have a good record on — avere una buona reputazione per quanto riguarda [human rights, safety]
4) mus. disco m. (by, of di)5) (best performance) record m. ( for, in di)6) inform. (collection of data) record m.7) dir. (anche criminal record) fedina f. penale2.1) mus. [ shop] di dischi; [label, industry] discografico2) (best) [speed, sales, time] (da) recordII 1. [re'kɔːd]to be at a record high, low — essere al massimo, al minimo
1) (note) prendere nota di [detail, idea]; prendere atto di [ transaction]3) (register) [ equipment] registrare [ temperature]; [ dial] indicare, segnare [pressure, speed]4) (provide an account of) raccontare, riportare [ event]2.verbo intransitivo [video, tape recorder] registrare -
36 item
noun1) Ding, das; Sache, die; (in shop, catalogue) Artikel, der; (in variety show, radio, TV) Nummer, die2)item [of news] — Nachricht, die
* * *1) (a separate object, article etc, especially one of a number named in a list: He ticked the items as he read through the list.) der Punkt2) (a separate piece of information or news: Did you see the item about dogs in the newspaper?) die Zeitungsnotiz, der Artikel* * *[ˈaɪtəm, AM -t̬-]n\item on the agenda Tagesordnungspunkt m\item of clothing Kleidungsstück nt\item in a contract Ziffer f [o [Unter]absatz m] in einem Vertrag\item of furniture Einrichtungsgegenstand m, Möbelstück nt\item in a list Posten m auf einer Listeluxury \item Luxusartikel m\item of mail Postsendung f\item of news, news \item Pressenotiz f, Zeitungsnotiz f\item in transit FIN durchlaufender Postenfast-selling \item gut gehender Artikeldown to the last \item bis ins letzte Detailto buy miscellaneous \items verschiedene Dinge [o Sachen] kaufento give relevant \items wichtige Details [o Einzelheiten] nennen\item by \item Punkt m für Punktbread, milk, and other food \items Brot, Milch und andere Lebensmittelthe restaurant has a menu of about fifty \items die Speisekarte des Restaurants umfasst rund fünfzig Gerichtewe'll check various \items in the tender wir prüfen verschiedene Einzelheiten der Ausschreibungan \item of great importance ein wichtiges Anliegenan \item of political interest ein Gegenstand m des politischen Interessesthe index lists all \items covered in dem Verzeichnis sind alle behandelten Themen aufgeführtare you two an \item, or just friends? habt ihr beiden etwas miteinander, oder seid ihr nur Freunde?* * *['aɪtəm]n1) (in programme, on agenda etc) Punkt m; (COMM in account book) (Rechnungs)posten m; (= article) Stück nt, Ding nt, Gegenstand m; (in catalogue etc) Artikel m; (Brit in variety show) Nummer fitems of furniture/clothing/jewellery — Möbel-/Kleidungs-/Schmuckstücke pl
he went through it item by item — er ging die Sache Punkt für Punkt durch
heating oil is one of the most expensive items I have to buy — Heizöl gehört zu den teuersten Dingen, die ich kaufe
a short news item (in newspaper) — eine Zeitungsnotiz; (Rad, TV) eine Kurzmeldung
3) (inf)* * *item [ˈaıtəm] s1. Punkt m, Gegenstand m (der Tagesordnung etc), Ziffer f (in einem Vertrag etc), (Bilanz-, Buchungs-, Rechnungs) Posten m:an important item ein wesentlicher Punkt;discuss a problem item by item ein Problem Punkt für Punkt erörtern;item veto POL US Einspruchsrecht n (besonders eines Gouverneurs) gegen einzelne Punkte einer Gesetzesvorlage2. Einzelheit f, Detail n3. (Waren)Artikel m, weitS. Gegenstand m, Ding n5. MUS, THEAT etc Stück nthey are an item sie sind miteinander verbandelt* * *noun1) Ding, das; Sache, die; (in shop, catalogue) Artikel, der; (in variety show, radio, TV) Nummer, die2)item [of news] — Nachricht, die
* * *(list of commands) n.Befehlssatz m. n.Begriff -e m.Einzelheit f.Element -e n.Gegenstand m.Punkt -e m. -
37 graphic
1) (vivid: a graphic description of an accident.) gráfico, vívido2) (of painting, drawing etc: the graphic arts.) gráficographic adj gráficotr['græfɪk]1 (gen) gráfico,-a2 (vivid) muy gráfico,-a, vívido,-a\SMALLIDIOMATIC EXPRESSION/SMALLgraphic arts artes nombre femenino plural gráficasgraphic design diseño gráficographic equalizer ecualizador nombre masculino gráficographic ['græfɪk] adj1) vivid: vívido, gráfico2)graphic arts : artes gráficasadj.• gráfico, -a adj.'græfɪk1) ( vivid) <account/description> muy gráfico, vívido2) ( Art) gráfico['ɡræfɪk]graphic design — diseño m gráfico
1. ADJ1) (=vivid) [description, picture] muy gráfico2) (Art, Math) gráfico2.CPDgraphic artist N — grafista mf
graphic arts NPL — artes fpl gráficas
graphic design N — diseño m gráfico
graphic design department N — departamento m de diseño gráfico
graphic designer N — grafista mf
graphic equalizer N — ecualizador m gráfico
* * *['græfɪk]1) ( vivid) <account/description> muy gráfico, vívido2) ( Art) gráficographic design — diseño m gráfico
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38 particular
pə'tikjulə1) (of a single definite person, thing etc thought of separately from all others: this particular man/problem.) particular, especial2) (more than ordinary: Please take particular care of this letter.) especial, particular3) (difficult to please: He is very particular about his food.) especial, exigente•- particulars
- in particular
particular adj1. particular / concreto2. especial
particular adjetivo ‹ teléfono› home ( before n) no tiene nada de particular que vaya there's nothing unusual o strange in her going; la casa no tiene nada de particular there's nothing special about the house ■ sustantivo masculino◊ viajar como particular to travel on private o personal business
particular
I adjetivo
1 (peculiar, característico) special
2 (concreto, singular) particular
3 (privado) private, personal
4 (raro, extraordinario) peculiar
II sustantivo masculino
1 (persona) private individual
2 (asunto, tema) subject, matter Locuciones: de particular, special, extraordinary: ¿qué tiene de particular que vengan a visitarme?, what's so special about them coming to visit me?
en particular, in special ' particular' also found in these entries: Spanish: ceñirse - chofer - chófer - concreta - concreto - determinada - determinado - frasear - permitirse - profesor - profesora - alojar - baño - bueno - cada - clase - cuál - domicilio - escritorio - especial - gentilicio - parte - peculiar - puntilloso - salón - vestíbulo English: coach - especially - in - individual - lazy - locker - particular - potter - private - separate - special - tutor - able - can - certain - detail - disability - distinct - distinctive - file - home - hour - knowledge - language - lodger - management - notably - peculiar - perk - personal - play - power - school - single - some - specific - syllabus - trade - trouble - - wisetr[pə'tɪkjʊləSMALLr/SMALL]1 (special) particular, especial■ for no particular reason por nada en especial, por nada en particular2 (specific) concreto, particular3 (fussy) exigente, especial1 (of event, thing) detalles nombre masculino plural, pormenores nombre masculino plural; (of person) datos nombre masculino plural personales\SMALLIDIOMATIC EXPRESSION/SMALLin particular en particularparticular [pɑr'tɪkjələr] adj1) specific: particular, en particularthis particular person: esta persona en particular2) special: particular, especialwith particular emphasis: con un énfasis especial3) fussy: exigente, maniáticoto be very particular: ser muy especialI'm not particular: me da igual1) detail: detalle m, sentido m2)in particular : en particular, en especialadj.• detallado, -a adj.• escrupuloso, -a adj.• especial adj.• exigente adj.• particular adj.n.• detalle s.m.• particularidad s.f.• pormenor s.m.
I pər'tɪkjələr, pə'tɪkjʊlə(r)1) (specific, precise)in this particular instance — en este caso concreto or particular
this particular specimen — este ejemplar en concreto or en particular
is there any particular style you'd prefer? — ¿tiene preferencia por algún estilo determinado or en particular?
why did you do it? - no particular reason — ¿por qué lo hiciste? - por nada en especial or en particular
2) ( special) <interest/concern> especial3) ( fastidious) (pred)to be particular (ABOUT something): she's very particular about what she eats es muy especial or (pey) maniática con la comida, no se come cualquier cosa; you can't afford to be too particular — no puedes ponerte a exigir demasiado
II
1) ( detail) (frml) (usu pl) detalle min every particular o in all particulars — en todo sentido
just fill in your particulars on this form — (BrE) rellene este formulario con sus datos
2)a) ( specific points)b)[pǝ'tɪkjʊlǝ(r)]in particular — en particular, en especial
1. ADJ1) (=special) especialthe flowers had been chosen with particular care — se habían escogido las flores con especial cuidado
•
is there anything particular you want? — ¿quieres algo en particular or en concreto?•
to pay particular attention to sth — prestar especial atención a algo•
nothing particular happened — no pasó nada en especial2) (=specific)is there any particular food you don't like? — ¿hay algún alimento en particular or en especial or en concreto que no te guste?
for no particular reason — por ninguna razón especial or en particular or en concreto
3) (=fussy)•
to be particular about sth, he's very particular about his food — es muy exigente con or especial para la comidathey weren't too particular about where the money came from — no les importaba or preocupaba mucho de dónde viniera el dinero
4) (=insistent)he was most particular that I shouldn't go to any trouble — insistió mucho en que no me tomara ninguna molestia
2. N•
her account was accurate in every particular — su versión fue exacta en todos los detalles•
please give full particulars — se ruega hacer constar todos los detalles•
for further particulars apply to... — para más información escriba a...•
the nurse took her particulars — la enfermera le tomó sus datos personales2)in particular: I remember one incident in particular — recuerdo un incidente en particular or en concreto
•
are you looking for anything in particular? — ¿busca usted algo en particular or en concreto?•
"are you doing anything tonight?" - " nothing in particular" — -¿vas a hacer algo esta noche? -nada en particular or en especial3)the particular — lo particular; see general 2., 2)
* * *
I [pər'tɪkjələr, pə'tɪkjʊlə(r)]1) (specific, precise)in this particular instance — en este caso concreto or particular
this particular specimen — este ejemplar en concreto or en particular
is there any particular style you'd prefer? — ¿tiene preferencia por algún estilo determinado or en particular?
why did you do it? - no particular reason — ¿por qué lo hiciste? - por nada en especial or en particular
2) ( special) <interest/concern> especial3) ( fastidious) (pred)to be particular (ABOUT something): she's very particular about what she eats es muy especial or (pey) maniática con la comida, no se come cualquier cosa; you can't afford to be too particular — no puedes ponerte a exigir demasiado
II
1) ( detail) (frml) (usu pl) detalle min every particular o in all particulars — en todo sentido
just fill in your particulars on this form — (BrE) rellene este formulario con sus datos
2)a) ( specific points)b)in particular — en particular, en especial
-
39 graphic
1. adjective1) grafischgraphic art[s] — Grafik, die
2. nounin graphic detail — in allen Einzelheiten
1) (product) Grafik, die2) in pl. see academic.ru/87550/graphics">graphics* * *1) (vivid: a graphic description of an accident.) anschaulich2) (of painting, drawing etc: the graphic arts.) graphisch* * *graph·ic[ˈgræfɪk]a \graphic representation eine grafische Darstellung2. (vividly descriptive) anschaulich, plastischto describe sth in \graphic detail etw haarklein [o bis ins kleinste Detail] beschreiben\graphic works [of an artist] [Künstler]grafiken pl* * *['grfɪk]adjto describe sth in graphic detail — etw in allen Einzelheiten anschaulich darstellen
graphic work — Grafiken pl
See:→ also graphics* * *graphic [ˈɡræfık]A adj (adv graphically)short, graphic examples2. grafisch, diagrammatisch, zeichnerisch:graphic arts → B 1;graphic artist Grafiker(in);graphic novel Comicroman m;graphic representation grafische Darstellung3. Schrift…, Schreib…:graphic accent LINGa) Akzent(zeichen) m(n)b) diakritisches Zeichen;graphic symbol Schriftzeichen n4. GEOL Schrift…:B spl2. (als sg konstruiert) technisches Zeichnen4. grafische Gestaltung (eines Buchs etc)* * *1. adjective1) grafischgraphic art[s] — Grafik, die
2) (clear, vivid) plastisch; anschaulich2. noun1) (product) Grafik, die* * *adj.anschaulich adj.grafisch adj.graphisch adj. n.Grafik -en f. -
40 Theophilus Presbyter
[br]fl. late eleventh/early twelfth century[br]German author of the most detailed medieval treatise relating to technology.[br]The little that is known of Theophilus is what can be inferred from his great work, De diversis artibus. He was a Benedictine monk and priest living in north-west Germany, probably near an important art centre. He was an educated man, conversant with scholastic philosophy and at the same time a skilled, practising craftsman. Even his identity is obscure: Theophilus is a pseudonym, possibly for Roger of Helmarshausen, for the little that is known of both is in agreement.Evidence in De diversis suggests that it was probably composed during 1110 to 1140. White (see Further Reading) goes on to suggest late 1122 or early 1123, on the grounds that Theophilus only learned of St Bernard of Clairvaulx's diatribe against lavish church ornamentation during the writing of the work, for it is only in the preface to Book 3 that Theophilus seeks to justify his craft. St Bernard's Apologia can be dated late 1122. No other medieval work on art combines the comprehensive range, orderly presentation and attention to detail as does De diversis. It has been described as an encyclopedia of medieval skills and crafts. It also offers the best and often the only description of medieval technology, including the first direct reference to papermaking in the West, the earliest medieval account of bell-founding and the most complete account of organ building. Many metallurgical techniques are described in detail, such as the making of a crucible furnace and bloomery hearth.The treatise is divided into three books, the first on the materials and art of painting, the second on glassmaking, including stained glass, glass vessels and the blown-cylinder method for flat glass, and the final and longest book on metalwork, including working in iron, copper, gold and silver for church use, such as chalices and censers. The main texts are no mere compilations, but reveal the firsthand knowledge that can only be gained by a skilled craftsman. The prefaces to each book present perhaps the only medieval expression of an artist's ideals and how he sees his art in relation to the general scheme of things. For Theophilus, his art is a gift from God and every skill an act of praise and piety. Theophilus is thus an indispensable source for medieval crafts and technology, but there are indications that the work was also well known at the time of its composition and afterwards.[br]BibliographyThe Wolfenbuttel and Vienna manuscripts of De diversis are the earliest, both dating from the first half of the twelfth century, while the British Library copy, in an early thirteenth-century hand, is the most complete. Two incomplete copies from the thirteenth century held at Cambridge and Leipzig offer help in arriving at a definitive edition.There are several references to De diversis in sixteenth-century printed works, such as Cornelius Agrippa (1530) and Josias Simmler (1585). The earliest printed edition ofDe diversis was prepared by G.H.Lessing in 1781 with the title, much used since, Diversarium artium schedula.There are two good recent editions: Theophilus: De diversis artibus. The Various Arts, 1964, trans. with introd. by C.R.Dodwell, London: Thomas Nelson, and On Diverse Arts. The Treatise of Theophilus, 1963, trans. with introd. and notes by J.G.Harthorne and C.S.Smith, Chicago University Press.Further ReadingLynn White, 1962, "Theophilus redivivus", Technology and Culture 5:224–33 (a comparative review of Theophilus (op. cit.) and On Diverse Arts (op. cit.)).LRD
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