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1 efficiency of payment
English-russian dctionary of diplomacy > efficiency of payment
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2 efficiency
1) эффективность, действенность2) производительность, продуктивность4) умение; подготовка; квалификация• -
3 efficiency
1) экономическая эффективность; производительность; результативность; продуктивность; прибыльность2) коэффициент полезного действия, кпд; коэффициент использования3) выполнение норм выработки; коэффициент перевыполнения норм выработки4) высокий организационно-технический уровень -
4 efficiency of making payment
Экономика: эффективность осуществления платежейУниверсальный англо-русский словарь > efficiency of making payment
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5 efficiency of making payment
Англо-русский словарь по экономике и финансам > efficiency of making payment
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6 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.———————————————————————————————————————— -
7 performance bond
1) эк., юр. гарантия выполнения [исполнения\] (документ, гарантирующий исполнение контракта или другого обязательства; обычно банк или страховая компания гарантирует выплату определенной суммы, если поставщик, попросивший гарантию, не выполнит свое обязательство)See:surety bond, indemnity bond, bid bond, advance payment bond, payment bond, maintenance bond, supply bond, construction bond, contract bond, non-contract bond, completion bond, non-operative letter of credit2) эк. обязательство результативности* (один из методов дисциплинирования рабочих с целью предотвращения отлынивания; суть его заключается в том, что рабочий берет на себя определенные обязательства, и если он их не выполняет, то его можно уволить или не платить заработную плату; этот метод предлагается для борьбы с безработицей, вызванной эффективной заработной платой)See:
* * *
контрактная гарантия: гарантия точного исполнения контракта или другого обязательства; обычно банк гарантирует выплату определенной суммы, если поставщик, попросивший гарантию, не выполнит свое обязательство; юридически оформленной гарантии может требовать одна сторона контракта у другой; такая гарантия может быть в форме наличных на счете "эскроу", страховки, купленной у страховой компании или резервного аккредитива; = surety bond.* * ** * *гарантийный фонд; гарантия выполнения обязательств; гарантия успешного выполнения работ. A contract of guaranty by a successful bidder to protect the buyer from loss due to the bidder's inability to complete the contract as agreed. . Словарь экономических терминов . -
8 отдача
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9 conditions
сущ.;
мн. обстоятельства, условия - employment conditions - difference in conditions - credit conditions - conditions of trade - conditions of production - conditions of payment - conditions of issue - conditions of delivery - conditions of contract, terms and conditions of contract, provisions of contract - conditions of an agent - conditions of acceptance - conditions of a guarantee - adverse market conditions - adverse conditions - actual operating conditions - impose conditions - market conditions - following conditions concurrent conditions mutual conditions (мн.ч.) обстоятельства (мн.ч.) условия (мн.ч.) access ~ условия доступа adverse ~ неблагоприятные условия adverse market ~ неблагоприятное состояние рынка adverse trading ~ неблагоприятные условия торговли business ~ деловая конъюнктура business ~ хозяйственная конъюнктура carriage ~ условия перевозки chartering ~ условия фрахтования conditions обстоятельства ~ условия ~ for subscription бирж. условия подписки ~ of carriage условия перевозки ~ of delivery условия поставки ~ of employment условия занятости ~ of issue условия выпуска ценных бумаг ~ of production условия производства ~ of tender условия торгов credit ~ условия кредитования disadvantageous ~ неблагоприятные условия disadvantageous ~ невыгодные условия dissimilar ~ неодинаковые условия distribution ~ условия распределения economic ~ конъюнктура в экономике economic ~ экономическое положение employment ~ условия приема на работу export ~ условия экспорта external ~ внешние условия favourable ~ благоприятная обстановка favourable ~ благоприятные условия favourable trade ~ благоприятные условия торговли fluctuating market ~ нестабильное состояние рынка fluctuating market ~ неустойчивая рыночная конъюнктура general ~ общие положения general ~ общие условия general insurance ~ условия общего страхования general policy ~ условия полиса общего страхования housing ~ жилищные условия impose ~ налагать условия insurance ~ условия страхования interest rate ~ условия ставок процента issuing ~ условия выпуска ценных бумаг market ~ рыночная конъюнктура market ~ состояние рынка monetary ~ состояние валютного рынка operating ~ условия работы orderly market ~ благоприятное состояние рынка policy ~ условия, содержащиеся в страховом полисе policy ~ условия страхования poor market ~ неблагоприятная рыночная конъюнктура price ~ ценовые условия principal ~ основные условия purchase ~ условия покупки purchase ~ условия приобретения repayment ~ условия возврата денег repayment ~ условия погашения sales ~ состояние сбыта sales ~ условия продажи sales ~ условия торговли social ~ социальные условия special policy ~ особые условия страхования standard ~ стандартные условия standard policy ~ типовые условия страхования stringent ~ строгие условия trade ~ торговая конъюнктура trading ~ торговая конъюнктура trading ~ условия торговой деятельности transport ~ условия перевозки unfavourable ~ неблагоприятные условия usual ~ нормальные условия wage ~ условия оплаты труда working ~ условия работы working ~ условия труда working ~ условия эксплуатации working: ~ conditions условия труда ~ conditions тех. эксплуатационный режим;
working efficiency производительность трудаБольшой англо-русский и русско-английский словарь > conditions
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10 distribution
сущ.1) общ. раздача, распределение; рассылкаSee:distribution of authority, distribution of goods 2), distribution of income and wealth, distribution centre 2)2) распределение, распространение, дистрибуцияа) торг. (товаров между потребителями через розничные и оптовые торговые точки, торговых посредников и т. п.)distribution efficiency — эффективность (системы) распределения [товародвижения\]
distribution element — элемент [составляющая\] системы распределения
mass [massive\] distribution — массовое распространение, массовая дистрибуция
production distribution — распространение продукции; сбыт продукции
See:distribution of goods 1), door-to-door distribution, dual distribution, exclusive distribution, film distribution, forced distribution, intensive distribution, limited distribution, national distribution, physical distribution, selective distribution, wholesale distribution, distribution agency, distribution allowance, distribution area 1), distribution centre 1), distribution channel, distribution charge 2), distribution facilities, distribution fee, distribution level, distribution licence, distribution management, distribution mix, distribution model, distribution network, distribution outlet, distribution pattern, distribution right, distribution vehicle 2), distribution warehouse, distributor, chain of production and distribution, distributional economies, sales functionб) фин., бирж. ( размещение ценных бумаг)See:3) эк. распределение (в экономической теории: распределение произведенного продукта между участниками производства; в классической политической экономии являлось одним из четырех основных этапов хозяйственной деятельности: производство-распределение-обмен-потребление; соответственно, теория распределения была одним из основных разделов экономической теории; в неоклассической теории название "теория распределения" постепенно заменяется на теорию "рынков факторов производства"; различают функциональное и персональное распределение)See:functional distribution, personal distribution, distribution theory, production, exchange, consumption, distribution according to labour4) фин. распределение (прибыли) ( направление части чистой прибыли на выплату дивидендов акционерам)See:accumulation distribution, capital gains distribution, distribution period, distributable profit, payment date, retained earningsSee:6) юр. распределение, раздел (активов между несколькими лицами в соответствии с законом, напр., раздел имущества умершего лица или объявленного банкротом предприятия)7) гос. фин., брит. (дивиденд или квазидивиденд, включаемый в налогооблагаемую базу при расчете авансового налога на корпорацию)See:8) стат. распределениеа) (ряд чисел, приписывающий каждой случайной величине определенную вероятность)See:б) бирж. разброс ( границы колебания биржевых цен)See:9) СМИ = broadcast distribution10) с.-х. размножение (о сельскохозяйственных культурах, породах животных и т. д.)* * *выплата дивидендов; распределение дохода; распределение прибыли; распределение; снабжение; реализация; сбыт. . Словарь экономических терминов .* * *распределение; сбытдоведение товаров до потребителей через систему оптовых и розничных торговцев-----совокупность различных торговых предприятий, продающих товар рекламодателя2. расположениерасположение рекламных щитов и плакатов на пересечении основных магистралей-----распределение; сбытдоведение товаров до потребителей через систему оптовых и розничных торговцев-----распределение, сбыт1. платеж, производимый компанией из подлежащей распределению прибыли2. дивиденд или квазидивиденд, с которого платится авансовый корпорационный налог -
11 flow-through shares
фин. проточные акции* Details of the Flow-Through Shares (FTSs) and Flow-Through Warrants (FTWs) Subscribed.http:www.greaterkwchamber.com/market_watch_flowthru_Jun04.shtmlFlow-Through shares are one of the few remaining tax-assisted investment vehicles available to investors in Canada. Flow-Through Limited Partnerships are tax-advantaged vehicles designed to invest in a portfolio of flow-through shares, usually issued by resource-based companies. Since the introduction of the tax system in 1954, the Canadian government has been working on additional ways to encourage exploration and development in the resource sector. In the 1993 Federal budget, the government allowed certain investors to deduct exploration expenses against income. Since that time there has been a dramatic increase in exploration activity.Flow-through shares do not exist to circumvent any tax rules or to take advantage of any loopholes in the Tax Act. These flow-through shares benefit from certain provisions within the Tax Act that were explicitly created by government, as mentioned above.There are actually three advantages created by flow-through shares, with respect to taxation. The primary benefit of flow-through share investing is the ability of the investment to convert income, in the current year, into capital gains in future years. With the preferential tax treatment of capital gains over income, there is an immediate benefit to the investor. The second is that a tax deferral is created.It is assumed, unless in a highly inflationary environment, that if one can defer the payment of taxes to a later date, that individual has gained a definite advantage. The third advantage created is through tax efficiency. The purchase and subsequent tax credit creates an ACB or adjusted cost base of zero. This is part of the first advantage, whereby income is converted into capital gains. However, there is an added advantage with this conversion. It allows an individual to benefit from capital losses, those losses that have accumulated from past investments in non-registered accounts, by creating capital gains that can be partially or fully offset by those losses.In evaluating tax shelters, it is important to evaluate the tax shelter in the same way as a non-tax shelter investment. That is to say legal and accounting advisers should be consulted and the investment should be examined from a business risk and return point of view. For example, with a real estate investment, the real estate market in the target area should be examined. It may not make a lot of sense to acquire real estate, even if tax sheltered, in a market which is declining. -
12 wage
1. сущ.эк. тр., часто мн. заработная плата, зарплата (сумма, выплачиваемая работодателем наемному работнику в зависимости от количества отработанного времени или выполненного объема работ; часто устанавливается на почасовой или понедельной основе; обычно термин применяется к оплате труда рабочих и неквалифицированных работников; в статистике национального дохода рассматривается как элемент национального дохода наряду с процентом и рентой)ATTRIBUTES:
starting [initial\] wage — [начальная\] заработная плата
male wage — заработная плата, получаемая мужчинами
female wage — заработная плата, получаемая женщинами
farm wage — заработная плата сельскохозяйственного рабочего*, фермерская заработная плата*, заработная плата в фермерском хозяйстве*
Since 1990, farm wage rates have risen more than 40 percent. — С 1990 г. ставки заработной платы сельскохозяйственным рабочим увеличились более чем на 40 процентов.
COMBS:
reduction of wages, a wage cut, cut in wages — снижение [сокращение\] заработной платы
wage increase — рост [повышение\] заработной платы
wage rise [hike\] — прибавка к заработной плате
wage payment — выплата [выдача\] заработной платы
deduction from wage — вычет [удержание\] из заработной платы
workers, whose wages average $10 to $12 an hour — работники, заработная плата которых составляет в среднем от 10 до 12 долл. за час
to cut [dock\] wages — снижать [сокращать, урезать\] заработную плату
to get [earn, be paid\] a good wage — хорошо зарабатывать
to pay wage — платить [выплачивать\] заработную плату
to pay high [low\] wages — платить высокую [низкую\] заработную плату
See:above-equilibrium wage, acceptance wage, all-in wage, annual wages, asking wage, back wages, base wage, basic wage, below-equilibrium wage, black wage, board wages, cash wage, community wage, daily wage, day wage, day's wage, direct wages, dismissal wage, efficiency wage, equilibrium wage, family wage, fixed wage, flexible wage, full-time wage, graduated wage, gross wage, guaranteed wage, hourly wage, incentive wage, living minimum wage, market clearing wage, market equilibrium wage, minimum wage, money wage, monthly wage, net wage, nominal wage, non-union wage, part-time wage, piece wage, piece-rate wage, premium wage, progressive wage, real wage, reservation wage, severance wage, social wage, subminimum wage, subsistence wage, take-home wage, terminal wage, time wage, union wage, wage in kind, wage per hour, wage per week, wages payable, weekly wage, white wage, yearly wages, assignment of wages, wage agreement, wage ceiling, wages clerk, wage compression, wage control, wage differential, wage dumping, wage earner, wage employee, wage erosion, wage freeze, wage labour, wage level, wage rate, salary 1. wage and salary administration, pay packet, pay range, time rate 1), piece rate, fee 1. 1) а), commission 1. 2) а), earnings 1), remuneration 1), emolument 1), pay 1. 1) а), waged, W-2 form2. гл.общ. вести, проводить, осуществлять (войну, общественную кампанию и т. п.)to wage a war on [against\] smb./smth. — вести войну против кого-л./чего-л.
to wage a war against [on\] terrorism — вести войну с терроризмом
to wage a contest — состязаться, соревноваться
* * *
заработная плата; плата за выполненную работу в зависимости от часов или дней работы или от количества произведенной продукции. -
13 wage
1. n обыкн. plзаработная плата, зарплатаto cut down wages — снижать / сокращать зарплату
to freeze / to hold down wages — замораживать зарплату
to increase wages — поднимать / повышать / увеличивать зарплату
to lower wages — снижать / сокращать зарплату
to put up / to raise wages — поднимать / повышать / увеличивать зарплату
- average monthly wageto reduce wages — снижать / сокращать зарплату
- average wage
- back wages
- basic wage
- battle for higher wages
- cutting down of wages
- daily wage
- decline in real wages
- demands for higher wages
- dismissal wage
- efficiency wages
- fight for higher wages
- fixed wage
- forms of wages
- freeze of wages
- guaranteed wage
- hourly wage
- increase in wages
- level of wages
- living wage
- loss in wages
- low wages
- minimum legal wage
- monthly wage
- national minimum wage
- nominal wages
- non-payment of wages
- official poverty wages
- overdue wages
- piece wage
- poor wages
- progressive wages
- proper living wage
- real wages
- rise in wages
- rock-bottom wages
- set wage
- squeeze on wages
- stab wages
- starvation wages
- terminal wage
- time wage
- unpaid wages
- wages held back
- wages rise with inflation
- weekly wage 2. vвести, проводить, осуществлятьto wage war on smb — вести войну против кого-л.
-
14 unit
1) единица; целое2) единица (измерения)3) (организационная) единица, подразделение4) стат. элемент (выборки); единица наблюдения5) ТМО требование6) изделие7) блок; узел; агрегат; секция; комплект8) процент (напр. содержания ингредиентов в удобрении)9) партия ценных бумаг, реализуемая по единой цене- B-unit -
15 Net
1. n Нет2. n сеть, сети; тенёта; силок3. n сетка4. n хозяйственная сетка, авоськаmosquito net — противомоскитная сетка; накомарник
5. n спасательная сетка6. n сети, западня7. n сетчатый материал8. n текст. тюль9. n паутина10. n тлв. радио, сеть11. n спорт. ворота12. n воен. маскировочная сеть13. n воен. сетевое заграждение14. n мат. связка15. n мат. развёртка многогранника16. v ловить сетями, силками, тенётами17. v ставить сетиto net a river — поставить в реке сеть; перегородить реку сетями
18. v ловить или поймать в свои сети; расставлять сети, ловушку, западню19. v закрывать, ограждать сеткой20. v мор. ставить сетевые заграждения; прикрывать сетевыми заграждениями21. v покрывать сетью22. v спорт. попасть в сетку23. v спорт. забить24. v спорт. воен. входить в связьair-air net — система связи "воздух-воздух"
25. n суть, главное26. n эк. нетто; сальдо27. a общий; конечный; результативный, суммарный28. a эк. чистый; нетто; без вычетов; сальдоnet weight — чистый вес, вес нетто
net load — полезный груз, вес без тары
net price — цена нетто; цена после вычета всех скидок; окончательная цена
29. a редк. чистый, без примеси, неразбавленный30. v получать в результатеnet 5 point — получать,5 баллов
31. v определять вес нетто32. v эк. приносить чистый доход33. v эк. получать чистый доходСинонимический ряд:1. after deductions (adj.) after deductions; clear; excluding; exclusive; irreducible; non-deductible; pure; remaining2. earnings (noun) earnings; income; pay3. mesh (noun) grill; grille; lattice; mesh; netting; network; screen; web4. ensnare (verb) ensnare; imprison; trap5. get (verb) capture; catch; get; secure; take6. pay (verb) bring in; draw; earn; gross; pay; produce; realise; repay; return; yield7. profit (verb) accumulate; clean up; clear; gain; gain above expenses; make; profitАнтонимический ряд:lose; release -
16 increase
[̘. ̈n.ˈɪnkri:s]age limit increase страх. увеличение возрастного предела appraisal increase увеличение оцениваемой стоимости capital increase прирост капитала child increase рост ребенка (в смысле взросления) considerable increase значительный рост cost increase рост стоимости cost increase увеличение стоимости deferment increase увеличение в связи с отсрочкой, рост в связи с отсрочкой (выплат и т. п.) deferred salary increase отсроченное увеличение заработной платы deferred wage increase отсроченное увеличение заработной платы demographic increase демографический рост exponential increase рост по экспоненциальному закону general rate increase (GRI) повышение общего тарифа general rate increase (GRI) повышение общей ставки heavy increase резкое увеличение increase возрастание, рост increase возрастание increase возрастать, увеличивать(ся), расти increase возрастать increase повышение increase подъем increase прибавка increase прибавление, размножение, прирост increase прибавление increase прирост increase расти increase расширение increase рост increase увеличение increase увеличиваться increase усиливать(ся) increase усиливаться increase by увеличивать на increase for a child надбавка для ребенка (напр. к пособию) increase for dependents надбавка на иждивенцев (напр. к пособию) increase in activity усиление активности increase in assets увеличение активов increase in bank lending увеличение банковской ссуды increase in capacity увеличение производственной мощности increase in capital value прирост стоимости основного капитала increase in deferred income tax увеличение отсроченного подоходного налога increase in deposits увеличение суммы вкладов increase in earning рост заработной платы increase in efficiency рост производительности increase in interest rates увеличение ставок процента increase in land value рост стоимости земли increase in lending увеличение кредитования increase in liabilities увеличение задолженности increase in liquidity рост ликвидности increase in money terms увеличение в денежном выражении increase in output рост объема производства increase in output увеличение выпуска продукции increase in percentage terms увеличение в процентном выражении increase in premium увеличение страхового взноса increase in prices повышение цен increase in production рост производства increase in protectionism усиление протекционизма increase in reserve увеличение резервного фонда increase in turnover рост товарооборота increase in value увеличение стоимости increase in value allowances увеличение скидок со стоимости increase in volume terms увеличение в объемном выражении increase in warranty reserve увеличение гарантийного резерва increase in working capital рост оборотного капитала increase of capital прирост капитала increase of equity увеличение чистой стоимости капитала за вычетом обязательств increase of exports рост экспорта increase of imports рост импорта increase of income увеличение дохода increase of indirect taxation увеличение косвенного налогообложения increase of postal rates повышение почтовых сборов increase of premium повышение страхового взноса increase of prices повышение цен increase of risk возрастание риска increase of share capital прирост акционерного капитала increase of taxation увеличение налогообложения index-linked increase индексированное повышение заработной платы index-linked payment increase индексированное увеличение платежей interest rate increase увеличение ставки процента large increase большой прирост marked increase заметный рост marked increase явный рост minimum increase минимальный прирост minute increase незначительный прирост moderate increase умеренный прирост nominal increase номинальное увеличение oil price increase повышение цены на нефть pay increase рост заработной платы pay increase увеличение заработной платы population increase естественное движение населения population increase прирост населения population increase рост численности населения price increase рост цен rate increase повышение ставки rate increase повышение тарифа rent increase повышение арендной платы rent increase рост арендной платы rent increase увеличение арендной платы salary increase рост заработной платы salary increase увеличение заработной платы sales increase увеличение сбыта shareholder value increase увеличение биржевой стоимости акции sharp increase резкое увеличение sibling increase надбавка (к пособию) на брата или сестру spouse increase увеличение (выплаты) на супругу (супруга) staff increase увеличение численности персонала steep increase резкое увеличение tax increase рост налогов twofold increase двойной прирост twofold increase увеличение в два раза value increase повышение цены value increase увеличение стоимости wage increase повышение заработной платы wage increase повышение зарплаты wage increase рост заработной платы year-on-year increase ежегодный прирост
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