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101 Ausgabenabbau
Ausgabenabbau
limitation of spending;
• Ausgabenabrechnung expense sheet;
• Ausgabenabstriche expenditure cut;
• Ausgabenansätze budget appropriations (items);
• Ausgabenanstieg rise in spending;
• rapider Ausgabenanstieg spending splurge;
• Ausgabenaufgliederung classification of expenses, breakdown of costs (US);
• Ausgabenaufstellung statement (return) of expenses;
• Ausgabenaufwand outlay;
• Ausgabenausschuss expenditure committee;
• Ausgabenbegrenzung cash (spending) ceilings;
• Ausgabenbegrenzung im öffentlichen Bereich cash limits in the public sector;
• Ausgabenbeleg documentary evidence of expenditure;
• abgezeichneter Ausgabenbeleg [club] chit;
• Ausgabenbereitschaft propensity to spend;
• Ausgabenbeschleunigung acceleration of spending;
• Ausgabenbeschneidung cost cutting, retrenchment (curtailment) of expenses, axe of expenditure, spending axe, expenditure cut;
• Ausgabenbeschränkung restriction (retrenchment, restraint) of expenditure, spending restraint;
• Ausgabenbeschränkungen anordnen to clamp limits on spending;
• Ausgabenbeschränkungen bei der Etatsfeststellung festsetzen to produce cash limits around budget time;
• Ausgabenbeträge spending volumes;
• Ausgabenbewilligung budgetary appropriation;
• Ausgabenbuch housekeeping book;
• Einnahmen- und Ausgabenbuch receipts and expenses book;
• Einnahmen-Ausgabenbuchführungssystem cost-book principle;
• Ausgabenbudget budget, estimates, appropriation bill (Br.);
• Ausgabendeckung cost recovery;
• Ausgabendispositionen im laufenden Rechnungsjahr budgetary allocations for the current year;
• Ausgabendrang propensity to spend;
• Ausgabeneinschränkung expenditure cut, retrenchment of expenses;
• Ausgabenentscheidung spending decision;
• Ausgabenentwicklung trend of spending;
• enorme Ausgabenerhöhung proliferation of expenses;
• Ausgabenerstattung reimbursement for expenses;
• Ausgabenetat budget, estimates, appropriation bill (Br.);
• Ausgabenetat nicht völlig ausschöpfen to keep the spending program(me) short of its target;
• Ausgabenflut spending surge;
• Ausgabenformular voucher jacket;
• Ausgabenfreibetrag expenditure exemption. -
102 variance
бухг., фін. відхилення; розходження; дисперсіярозбіжність, яка стосується різниці між фактичним результатом і нормативним чи передбачуваним результатом або результатом, визначеним кошторисом (budget); ♦ відхилення підраховується для різних фінансових, виробничих та ін. категорій, щоб з'ясувати розбіжність у продуктивності (efficiency²), витратах (cost), обсязі виробництва, цінах (price), прибутках (profit), фонді заробітної плати (payroll¹) тощо═════════■═════════activity variance відхилення за обсягом виробництва; budget variance бюджетне відхилення • відхилення від бюджету; capacity variance відхилення виробничої потужності від норми; chance variances випадкові відхилення; contribution margin variance відхилення граничного прибутку; cost variance відхилення від нормативних витрат; cost-centre variance відхилення від нормативних витрат; denominator variance відхилення за обсягом виробництва; direct labour variance відхилення за прямими витратами на робочу силу; direct labour efficiency variance відхилення за кількістю робочої сили; direct labour yield variance відхилення за якістю й кількістю робочої сили • відхилення за якістю або кількістю робочої сили; direct materials price variance відхилення за ціною матеріалів; direct materials usage variance відхилення за використанням матеріалів; direct materials yield variance відхилення за якістю й кількістю матеріалів • відхилення за якістю або кількістю матеріалів; efficiency variance відхилення продуктивності; expenditure variance відхилення за фактичними витратами; expense variance розходження між фактичними і кошторисними витратами; favourable variance сприятливе відхилення; fixed overhead variance відхилення за постійними накладними витратами; fixed overhead budget variance відхилення між постійними та фактичними накладними витратами; fixed overhead volume variance відхилення за обсягом виробництва; fixed production overhead volume variance відхилення за обсягом виробництва; gross variance валове відхилення господарської діяльності від нормативної; idle capacity variance відхилення невикористаної виробничої потужності; labour variance відхилення від нормативних витрат робочої сили; manufacturing variance відхилення від нормативів у процесі виробництва; market share variance відхилення за часткою ринку; market size variance відхилення за розміром ринку; materials variance відхилення за матеріалами; payroll variance відхилення за сумою нарахованої заробітної плати; price variance; production volume variance відхилення за обсягом виробництва; production yield variance відхилення собівартості продукції • відхилення від запланованої продуктивності; profit variance відхилення прибутку; project cost variance відхилення вартості проекту; quantity variance відхилення за кількістю; random variances випадкові відхилення; sales contribution variance відхилення граничного збуту; sales margin variance відхилення граничного збуту; sales margin price variance відхилення граничного збуту за ціною продукції; sales margin quantity variance відхилення граничного збуту за кількістю продукції; sales margin volume variance відхилення граничного збуту за обсягом продукції; sales price variance відхилення за ціною продукції; sales quantity variance відхилення за обсягом збуту; sales turnover variance відхилення за товарооборотом; sales volume variance відхилення за обсягом збуту; selling price variance відхилення продажної ціни; standard cost variance відхилення від нормативних витрат; unfavourable variance несприятливе відхилення; usage variance відхилення за використанням; utilization variance відхилення за використанням виробничої потужності; volume variance; wage variance відхилення фактичної заробітної плати від нормативної сітки═════════□═════════variance account рахунок відхилень витрат від нормативного рівня; variance analysis дисперсійний аналіз -
103 strain
strain [streɪn]1 noun∎ the rope snapped under the strain la corde a rompu sous la tension;∎ the weight put too much strain on the rope le poids a exercé une trop forte tension sur la corde;∎ to collapse under the strain (bridge, animal) s'effondrer sous le poids;∎ I took most of the strain c'est moi qui ai fourni le plus gros effort;∎ the buttress takes the strain off the wall le contrefort réduit la pression qui s'exerce sur le mur;∎ the girder can't take the strain la poutre ne peut pas supporter cette pression;∎ figurative the war is putting a great strain on the country's resources la guerre grève sérieusement les ressources du pays;∎ the new taxes take the strain off the budget les nouveaux impôts renflouent le budget(b) (mental or physical effort) (grand) effort m; (overwork) surmenage m; (tiredness) (grande) fatigue f; (stress) stress m, tension f ou fatigue f nerveuse;∎ he's beginning to feel/show the strain il commence à sentir la fatigue/à donner des signes de fatigue;∎ I've been under great physical strain je me suis surmené;∎ it was quite a strain for me to have to stand j'ai trouvé très fatigant de devoir rester debout;∎ the strain of making polite conversation l'effort que ça demande de faire la conversation à quelqu'un;∎ the situation has put our family under a great deal of strain la situation a mis notre famille à rude épreuve;∎ recent events have placed considerable strain on their relationship les événements récents ont mis leur relation à rude épreuve;∎ he can't take the strain anymore il ne peut plus supporter cette situation stressante;∎ it's a terrible strain on her nerves ses nerfs sont mis à rude épreuve;∎ they've been under a lot of strain recently leurs nerfs ont été mis à rude épreuve ces derniers temps;∎ the arrival of a new secretary took the immediate strain off me avec l'arrivée d'une nouvelle secrétaire, j'ai été immédiatement soulagée d'une partie de mon travail;∎ I couldn't stand the strain of commuting je trouvais trop épuisant de prendre les transports en commun tous les matins∎ to give one's back a strain se donner un tour de reins(d) (breed, variety → of animal, insect) race f; (→ of virus, bacteria) souche f; (→ of plant, grain) variété f∎ his other books are all very much in the same strain ses autres livres sont tout à fait dans le même genre ou dans le même style ou dans le même esprit(f) (streak, tendency) fond m, tendance f;∎ there is a strain of madness in the family il y a une prédisposition à la folie dans la famille;∎ there's a strong strain of fantasy in his novels il y a une grande part de rêve dans ses romans(a) (rope, cable, girder) tendre (fortement); figurative (resources, economy, budget) grever; (patience) mettre à l'épreuve, abuser de; (friendship, relationship) mettre à l'épreuve, mettre à rude épreuve;∎ he strained the canvas over the frame il a tendu la toile sur le cadre;∎ to be strained to breaking point être tendu au point de se rompre;∎ this new expense is straining our income to the limit nos revenus nous permettent tout juste cette dépense supplémentaire(b) (force → voice) forcer;∎ he strained his ears to hear what they were saying il tendit l'oreille pour entendre ce qu'ils disaient;∎ to strain one's eyes to see sth plisser les yeux pour mieux voir qch;∎ to strain every nerve or sinew to do sth s'efforcer de faire qch(c) (hurt, damage → eyes) fatiguer;∎ reading small print strains your eyes ça fatigue les yeux de lire des petits caractères;∎ you'll strain your eyes tu vas te fatiguer les yeux;∎ to strain a muscle se froisser un muscle;∎ I have to be careful not to strain my heart il faut que je veille à ménager mon cœur;∎ to strain one's back se donner un tour de reins;∎ I've strained my arm je me suis froissé un muscle du bras;∎ mind you don't strain yourself lifting that typewriter attention de ne pas te faire mal en soulevant cette machine à écrire;∎ ironic don't strain yourself! surtout ne te fatigue pas!;∎ she lent a hand, but she didn't exactly strain herself elle a mis la main à la pâte, mais elle ne s'est pas vraiment fatiguée∎ it would be straining the truth to call the play a masterpiece dire que cette pièce est un chef-d'œuvre serait exagéré∎ she strained the child to her breast elle serra l'enfant contre sa poitrine∎ she was straining at the door (pulling) elle tirait sur la porte de toutes ses forces; (pushing) elle poussait (sur) la porte de toutes ses forces;∎ to strain at a rope/at the oars tirer sur une corde/sur les rames;∎ the dog strained at the leash le chien tirait sur sa laisse;∎ figurative to be straining at the leash piaffer d'impatience;∎ I had to strain against the wind j'ai dû lutter contre le vent;∎ she strained under the weight elle ployait sous la charge∎ to strain to do sth s'efforcer de faire qch;∎ I strained to understand/hear what they were saying je me suis efforcé de comprendre/d'entendre ce qu'ils disaient;∎ he tends to strain after effect il a tendance à vouloir se faire remarquer(c) (be under tension → rope, cable) se tendre; (→ beam) fatiguer, travailler; (become deformed) gauchir, se fausser∎ to strain at sth (be unwilling) se faire un scrupule de qch;∎ to strain at doing sth avoir des scrupules à faire qch(of music) accents mpl, accords mpl;∎ the crowd rose to the strains of the national anthem le public s'est levé aux accents de l'hymne national(liquid) vider, égoutter -
104 marketing
сущ.1) эк. торговля, реализация, продажа, сбыт (процесс передачи товаров от производителей промежуточным или конечным потребителям)ATTRIBUTES: cooperative, direct 1. 3), domestic 1. 2) а), global 1. 1) а), local 1. 1) а), mass 3. 1) а), national 1. 1) а), regional
See:cooperative marketing 2), direct marketing 2), domestic marketing 2), global marketing 2), 1), local marketing 2), mass marketing 2), national marketing 2), regional marketing 2) marketing authority, marketing behaviour 2), marketing board, marketing contract, marketing facilities 1), marketing level 2), marketing outlet 2), marketing permit, marketing position 2), marketing potential 2), marketing quota, marketing territory, marketing transaction 2), marketing year, usual marketing requirements, advertising, selling, merchandising2) марк. маркетинг (система методов и средств продвижения товаров или услуг от производителя к потребителю; включает анализ рынка, дизайн, разработку упаковки, разработку системы сбыта, рекламу и т. д.)marketing director — маркетинговый директор, директор по маркетингу
marketing expert — маркетинговый эксперт, эксперт в области маркетинга
marketing expertise — маркетинговая экспертиза, экспертная оценка в области маркетинга
Do we need to improve marketing or simply drop a particular product? — Нужно ли нам улучшить маркетинг или лучше отказаться от какого-л. продукта?
Internet marketing is not as difficult as it sounds. — Маркетинг в интернет не так сложен, как может показаться.
ATTRIBUTES: affinity, agricultural, ambush, back end, bank, bench, brand, business site, business-to-business, buzz, catalogue, cause-related, celebrity, circulation, competitive, concentrated 1) а), consumer goods, consumer, consumer-oriented, convergent, conversion, cooperative, corporate, counter, cross, customized, database, data-driven, developing, differentiated, dimensional, direct mail, direct, direct response, divergent, domestic 2) а), door-to-door, electronic, enlightened, ethnic, event, exponential, export 3. 2) а), farm 1. 1) а), financial 1. 2) а), foreign 1. 1) б), fraudulent, front end, full-scale, generic, geodemographic, global 1. 1) б), grassroots, green, grey, health care, housing, idea, incentive, industrial 1. 1) а), а, innovative, integrated, interactive, international, Internet, joint, knowledge-based, leveraged, list, local 1. 1) а), mass, media, multichannel, multilevel, multisegment, multistep, national 1. 1) а), negative option, network, niche, non-profit, one-step, one-to-one, on-line, operational, opt-in, opt-out, organic, organizational, permission, person, personal, personnel, place, product, product-differentiated, product-oriented, promotion, promotional, referral, regional, request, retail, scientific, segmented, sense-of-mission, service 1. 2) а), shopper, social, societal, sports, stimulating, strategic, structure, supporting, symbiotic, synchro, tactical, target 3. 2) а), targeted, telephone, television, test, trade, undifferentiated, unsegmented, vacation, value, vendor, video, viral, world
See:affinity marketing, agricultural marketing, agrimarketing, ambush marketing, back end marketing, back-end marketing, bank marketing, benchmarketing, brand marketing, business site marketing, business-to-business marketing, buzz marketing, catalogue marketing, cause-related marketing, celebrity marketing, circulation marketing, comarketing, co-marketing, competitive marketing, concentrated marketing, consumer goods marketing, consumer marketing, consumer-oriented marketing, convergent marketing, conversion marketing, cooperative marketing 1), corporate marketing, countermarketing, counter-marketing, cross-marketing, customized marketing, database marketing, data-driven marketing, demarketing, developing marketing, differentiated marketing, dimensional marketing, direct mail marketing, direct marketing 1), direct response marketing, direct-mail marketing, divergent marketing, domestic marketing 1), door-to-door marketing, electronic marketing, e-marketing, enlightened marketing, ethnic marketing, event marketing, events marketing, exponential marketing, export marketing, farm marketing, financial marketing, foreign marketing, fraudulent marketing, front end marketing, front-end marketing, full-scale marketing, generic marketing, geodemographic marketing, global marketing 1), grassroots marketing, green marketing, grey marketing, health care marketing, housing marketing, idea marketing, incentive marketing, industrial marketing, innovative marketing, integrated marketing, interactive marketing, international marketing, 2), joint marketing, knowledge-based marketing, leveraged marketing, list marketing, local marketing 1), macromarketing, mass marketing 1), media marketing, megamarketing, micromarketing, micro-marketing, multilevel marketing, multisegment marketing, multistep marketing, multi-step marketing, national marketing 1), negative option marketing, network marketing, niche marketing, non-profit marketing, one-step marketing, one-to-one marketing, on-line marketing, operational marketing, opt-in marketing, opt-out marketing, organic marketing, organizational marketing, permission marketing, person marketing, personal marketing, personnel marketing, place marketing, political candidate marketing, political marketing, pre-emptive marketing, premarketing, pre-marketing, product marketing, product-differentiated marketing, product-oriented marketing, promotion marketing, promotional marketing, referral marketing, regional marketing 1), remarketing, request marketing, retail marketing, scientific marketing, segmented marketing, sense-of-mission marketing, services marketing, shopper marketing, social marketing, societal marketing, sports marketing, stimulating marketing, strategic marketing, structure marketing, supporting marketing, symbiotic marketing, synchro marketing, synchromarketing, tactical marketing, target marketing, targeted marketing, telemarketing, telephone marketing, television marketing, test marketing, trade marketing, undifferentiated marketing, unsegmented marketing, vacation marketing, value marketing, vendor marketing, video marketing, viral marketing, world marketing, marketing action, marketing administration, marketing agency, marketing agreement, marketing analysis, marketing analyst, marketing appeal, marketing approach, marketing area, marketing arithmetic, marketing audit, marketing auditor, marketing behaviour 1), marketing bill, marketing budget, marketing campaign, marketing capability, marketing career, marketing chain, marketing channel, marketing communications, marketing company, marketing concept, marketing consultant, marketing control, marketing cooperation, marketing cooperative, marketing cost, marketing database, marketing decision, marketing department, marketing editor, marketing effectiveness, marketing efficiency, marketing environment, marketing ethics, marketing evaluation, marketing event, marketing expenditure, marketing expense, marketing expense-to-sales analysis, marketing experiment, marketing facilities 2), marketing feasibility, marketing firm, marketing function, marketing image, marketing implications, marketing information system, marketing instrument, marketing intelligence, marketing intermediary, marketing launch, marketing level 1), marketing logistics, marketing man, marketing management, marketing manager, marketing margin, marketing media, marketing medium, marketing middleman, marketing mix, marketing model, marketing myopia, marketing niche, marketing offer, marketing opportunity, marketing organization, marketing orientation, marketing outlet 1), marketing overkill, marketing performance, marketing plan, marketing planning, marketing position 1), marketing positioning, marketing potential 1), marketing productivity, marketing representative, marketing research, marketing response, marketing risk, marketing science, marketing scientist, marketing segmentation, marketing service, marketing specialist, marketing spread, marketing stimulus, marketing strategy, marketing strength, marketing support, marketing system, marketing tactics, marketing technique, marketing tool, marketing transaction 1), marketing value, marketing warfare, marketing weakness, advertising, pricing, promotion, product line, ICC / ESOMAR International Code of Marketing and Social Research Practice, ICC Guidelines / Code on Advertising and Marketing on the Internet, ICC International Codes of Marketing and Advertising Practices, Journal of Marketing, Marketing Society, American Marketing Association, British Institute of Marketing, Chartered Institute of Marketing, Communication, Advertising and Marketing Education Foundation, Communication, Advertising and Marketing Education Foundation, Communication, Advertising and Marketing Education Foundation, Communication, Advertising and Marketing Education Foundation, Communication, Advertising and Marketing Education Foundation, Communication, Advertising and Marketing Education Foundation, Communication, Advertising and Marketing Education Foundation, Communication, Advertising and Marketing Education Foundation3) торг. покупка продуктов (как правило, на рынке), закупка провизииI could prove that any male could do the weekly marketing at our local Ding Dong faster than any Mom. — Могу сказать с уверенностью, что любой мужчина может закупать провизию в нашем местном "Динг-Донге" быстрее домохозяйки.
See:4) потр., редк. предметы торговли; купленные товары [продукты\]See:
* * *
маркетинг: система методов и средств продвижения товаров от производителя к потребителю; включает анализ рынка, дизайн, разработку упаковки, организацию сбыта, рекламу и т. д.* * *. система организации производственно-сбытовой деятельности предприятия, в основе которой лежит комплексное изучение рынка, оценка и учет всех условий производства и сбыта продукции, товаров, услуг в ближайшее и более отдаленной перспективе. Основными элементами М. выступают: маркетинговые исследования и сбор информации, планирование ассортимента продукции, реализация, реклама и стимулирование сбыта. . Словарь экономических терминов 1 .* * *маркетинг’процесс выявления, максимизации и удовлетворения потребительского спроса на изделия компании -
105 marketing cost
учет, преим. мн. маркетинговые затраты [издержки, расходы\], расходы на маркетинг (затраты на изучение рынка, поиск клиентов, убеждение их в целесообразности закупки, организацию продаж и т. п.)Syn:See:marketing expense-to-sales analysis, transaction cost, marketing budget, advertising cost, selling cost, logistics cost, promotion and sales expenses, promotion expenditure* * *. . Словарь экономических терминов . -
106 Investitionshilfe
Investitionshilfe
investment assistance (aid), (Einkommensteuer) interim credit (US);
• Investitionshilfeabgabe capital levy;
• erwartete Investitionshöhe investment anticipation;
• Investitionsimpuls incentive to invest;
• Investitionskapital capital investment (invested), investment capital;
• Investitionskapital für Erweiterungsprojekte development capital;
• privates Investitionskapital in Entwicklungsländern zum Einsatz bringen to steer private investment into less developed countries;
• Investitionsklima investment climate;
• Investitionskonjunktur boom in capital investment, investment boom;
• Investitionskonjunktur anheizen to fuel the fires of inflationary boom in business investments;
• Investitionskontrolle control of investment, investment control;
• staatliche Investitionskontrolle public investment control;
• Investitionskontrolle weniger scharf handhaben to scrap investment controls;
• Investitionskosten capital expense (charge), investment charges (expense);
• nicht abschreibungsfähige Investitionskosten uncoverable cost;
• Investitionskredit loan for the purpose of investment, investment credit (loan);
• Investitionskriterium investment criterion;
• Investitionskürzungen vornehmen to impair investments;
• Investitionsleistungen investments effected, investment performance;
• Investitionslenkung direction of capital investments, control of investment, investment control;
• stufenweise Investitionslenkung phasing of investment;
• bereitgestellte Investitionsmittel capital appropriation;
• Investitionsmittelbedarf einschränken to reduce the requirements for capital;
• Investitionsmöglichkeit ability to invest, investment outlet;
• Investitionsmüdigkeit reluctance to invest;
• Investitionsmultiplikator investment multiplier;
• Investitionsneigung propensity to invest, capital intention;
• Investitionsplan [capital] investment plan, capital (spending) budget;
• Investitionsplanung planned investment, capital budgeting;
• Investitionspolitik capital planning, investment policy;
• bewegliche Investitionspolitik investment approach;
• zielbewusste Investitionspolitik selective investing;
• steuerliche Investitionsprämie investment tax credit;
• Investitionsprognose capital forecasting;
• Investitionsprogramm capital [expenditure] program(me), [capital] investment plan, program(me) of investment;
• rasch ein breit gestreutes Investitionsprogramm anstreben to grow rapidly through diversification;
• Streichungen bei dem Investitionsprogramm der öffentlichen Hand vornehmen to slash the public sector’s program(me);
• Investitionsprojekt investment (capital) project, capital expenditure subject;
• Investitionsprozess investment process;
• Investitionsquote level of investment, investment quota (ratio);
• optimale Investitionsquote golden rule of accumulation;
• Investitionsrate rate of investment;
• Investitionsrechnung capital expenditure account, discounted cashflow method;
• Investitionsrendite investment return;
• höchste Investitionsrendite highest rate of return on investment;
• geringe Investitionsrentabilität lack of return on investment;
• Investitionsrentabilitätsschätzung investment appraisal;
• Investitionsrisiko investment (business) risk, risk of investment;
• hohes Investitionsrisiko (EU) primary risk;
• Investitionsrückgang decline of (in) investment, investment decline;
• Investitionsschema pattern of investment;
• Investitionsschutzabkommen investment guaranty treaty;
• Investitionsschwund drop in investments;
• Investitionssektor capital-goods sector;
• Investitionssparkurve investment-saving curve;
• Investitionsspritze shot in the arm (coll.);
• Investitionssteigerung induced investment;
• Investitionsstrom flow of investment;
• Investitionstabelle investment schedule. -
107 общезаводские расходы
1. all-factory expenditures2. all-factory expenses3. plant overhead costsРусско-английский большой базовый словарь > общезаводские расходы
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108 представительские расходы
1. hospitality expenditures2. representation expensesРусско-английский большой базовый словарь > представительские расходы
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109 item
[ˈaɪtəm]addition item вчт. добавляемый элемент adjustment item скорректированная запись adjustment item уточненная проводка advance item авансовый документ agenda item пункт повестки дня anticipatory item преждевременная проводка arrived item вчт. поступившее требование asset item предмет имущества asset item проводка актива баланса balance sheet item статья баланса balance sheet item статья балансового отчета balancing item статья баланса bargain item предмет сделки below the line item статья расходов по капитальным операциям в платежном балансе briefing item пункт об инструктировании capital item единица капитального оборудования capital item капитальный товар cognizance item предмет судебного рассмотрения collateral item статья обеспечения combine an item объединять бухгалтерскую проводку cost item ценовая единица count item вчт. элемент-счетчик counter item денежный документ, передаваемый банку через кассовое окно credit item кредитовая запись credit item кредитовая проводка data item вчт. элемент данных decision item пункт решения delayed item вчт. ожидающее требование delivery item поставляемое изделие departing item вчт. покидающее систему требование derived data item вчт. производный элемент данных enter an item делать проводку exceptional item статья чрезвычайных расходов expenditure item статья расходов expense item статья расхода expense item статья расходов extraordinary item особая статья financing item финансовая запись financing item финансовая проводка first-priority item вчт. требование с наивысшим приоритетом general item главный предмет high-priority item вчт. требование с высоким приоритетом immaterial item второстепенная позиция income item статья дохода insured item то, что застраховано interaccount item проводка между счетами item бухгалтерская запись item вид товара item вопрос повестки дня item единица item записывать по пунктам item изделие item каждый отдельный предмет (в списке и т.п.) item номер item параграф item позиция item предмет item проводка item пункт item статья баланса item статья импорта item статья счета item статья экспорта item элемент item вчт. элемент данных item by item audit постатейная ревизия item of budget статья бюджета item of business пункт повестки дня item of expenditure статья расходов item on agenda пункт повестки дня liability item статья пассива logical item вчт. логическая единица memorandum item пункт памятной записки menu item вчт. пункт меню monetary item денежная единица negligible item не принимаемая в расчет позиция net item чистая проводка nonpreferred item вчт. требование не обладающее приоритетом nonpriority item вчт. требование не обладающее приоритетом obsolete item устаревшее изделие off-balance sheet item внебалансовая статья operating item оперативная проводка preempted item вчт. требование с прекращенным обслуживанием preferred item вчт. требование с приоритетом principal item основная позиция principal item основная статья prior period item запись за предыдущий период prior year item запись за предыдущий год priority item вчт. требование с приоритетом pro memoria item мемориальная статья property item вещь property item предмет собственности property item элемент имущества queue-resistant item вчт. требование не присоединяющееся к очереди reconciliation item согласующая проводка residual item остаточная проводка result data item вчт. результирующий элемент данных revenue item статья доходов sale item продаваемое изделие separate item отдельная запись separate item отдельная проводка slow-moving item неходовое изделие sorting item вчт. элемент сортировки speech item пункт доклада top-selling item ходовой товар virtual derived data item вчт. виртуальный производный элемент virtual result data item вчт. элемент данных - виртуальный результат virtual source data item вчт. элемент данных - копия источника -
110 zero-base budgeting
фин., учет = zero-based budgeting
* * *
abbrev.: ZBB zero-base budgeting бюджеты с нулевой базой: бюджетный метод, при котором требуется обосновывать все расходы, а не только превышение уровня прошлого года (от нуля, а не от достигнутого); бюджет, который принимается за ноль на начало отчетного периода; такой метод используется только государственными и благотворительными организациями; см. incremental budgeting.* * ** * *. A technique where each budget starts from zero, rather than starting with the prior budget and increasing or decreasing it. Theoretically, under zero-base budgeting, every expense has to be justified. That should foster a closer look at all expenditures. . Словарь экономических терминов .* * *форма бюджетирования снизу вверх, так, если бы бюджет разрабатывался впервые abbr ZBB -
111 BER
1) Общая лексика: hum. сокр. Biological and Environmental Research, Business Expense Report (SEIC)2) Американизм: Budget Execution Report3) Спорт: Basic Error Rules4) Военный термин: Beyond Economical Repair, Budget Execution Review, beyond economic repair, biological equivalent Roentgen5) Техника: beamed-energy rocket6) Шутливое выражение: Blossom End Rot7) Химия: Base Extraction Rate8) Биржевой термин: Bond Equivalency Rate9) Сокращение: Beyond Economic Repair (UK), Bit Error Ratio, Berber (Other)10) Вычислительная техника: basic encoding rules, Bit Error Rate (BIT), Basic Encoding Rules (for ASN.1, ASN.1, OSI, ISO, IS 8825)12) Космонавтика: вероятность появления ошибочных битов (параметр)13) Экология: Base Emission Rate14) Сетевые технологии: Basic Event Representation, базовые правила кодирования, коэффициент битовой ошибки15) Программирование: Binary Encoded Representation16) Молекулярная генетика: base-excision repair, эксцизионная репарация оснований17) Интернет: Basic Encoding Rules Основные правила кодирования18) Расширение файла: Bit Error Rate19) Яхтенный спорт: Бермудские острова (Обозначения на парусах)20) Правительство: The Board Of Elected Representatives22) Программное обеспечение: Byte Encoding Rules -
112 бюджет
1) General subject: budget, expenditure (напр., научных исследований - АД), income and expense pro forma (АД), public purse (АД), funds (e.g. средства федерального бюджета - federal funds)2) Information technology: account, account (пользовател)3) EBRD: state budget, treasury (source of financing)4) General subject: balance -
113 расходная часть
1) Economy: items of expenditure (бюджета)2) Accounting: disbursement section (кассового плана) -
114 расходная часть (бюджета)
Business: expenditure side (of the budget), expense side (of the budget)Универсальный русско-английский словарь > расходная часть (бюджета)
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115 Gesamthersteller
Gesamthersteller
joint producer;
• Gesamtherstellungskosten total cost price;
• Gesamthochschule comprehensive university (Br.);
• erfasste Gesamthörerzahl cumulative audience;
• Gesamthypothek blanket (general, collective, joint, aggregate, consolidated, US) mortgage;
• Gesamthypothek bilden to consolidate mortgages (US);
• Gesamtindex overall index;
• Gesamtinhalt einer Urkunde body of a document;
• Gesamtinlandsinvestitionen gross domestic investment;
• Gesamtinvestitionen total investments;
• Gesamtjahreseinkommen total annual revenue;
• Gesamtkapazität global capacity;
• Gesamtkapitalrentabilität return on assets;
• Gesamtkassenumsatz total turnover;
• Gesamtkatalog (Bibliothek) union catalog(ue);
• Gesamtkonkursliste Central Register of the Department of Official Receivers;
• Gesamtkontingent overall quota;
• Gesamtkonzeption master plan;
• Gesamtkosten total cost (expense, outlay), overall costs;
• Gesamtkosten einer Pensionsregelung übernehmen to pick up the entire cost of a pension plan;
• wirtschaftliche Gesamtlage general level of business;
• Gesamtlebensdauer (Lebensversicherung) joint lives;
• Gesamtleistung overall efficiency, total output, (Energie) total power;
• volkswirtschaftliche Gesamtleistung gross national product;
• Gesamtleistungsvermögen total capacity;
• Gesamtliquidität total liquidity ratio;
• integrierte Gesamtlösung complete integrated solution;
• Gesamtmasse total (general) estate;
• deflationistische Gesamtmaßnahmen reflationary package;
• Gesamtmenge total [balance];
• Gesamtmieteinnahmen total rentroll;
• Gesamtmittelzuweisung total budget allocation;
• Gesamtmortalität overall mortality;
• Gesamtnachfolge universal succession;
• Gesamtnachfrage all-out demand;
• wirksame (effektive) Gesamtnachfrage effective demand;
• Gesamtnachfragekurve total-demand curve;
• Gesamtnachlass aggregate (total) estate;
• dem Gesamtnachlass zufallen to fall back into residue;
• Gesamtnettoeinkommen total net income;
• Gesamtnutzungsdauer (Maschine) physical life;
• Gesamtobergrenze overall ceiling;
• Gesamtobergrenze der Mittel für Zahlungen total ceiling on appropriations for payments;
• Gesamtobligo overall engagement;
• volkswirtschaftlicher Gesamtplan national economic budget;
• Gesamtplanung overall planning, master scheduling;
• unternehmerische Gesamtplanung corporate planning (US);
• Gesamtpolice joint policy;
• Gesamtprämie total premium;
• Gesamtpreis allround (overhead, lump-sum) price;
• Gesamtpreisindex (Sozialprodukt) average price level. -
116 fundusz
Ⅰ m (G funduszu, G pl funduszy a. funduszów) fund- fundusz pomocy ofiarom katastrof a disaster fund- założyć fundusz to set up a fund- zarządzać funduszem to administer a fundⅡ fundusze plt funds- fundusze prywatne/rządowe private/government a. public funds- fundusze na badania naukowe funds for scientific research- gromadzić fundusze to raise funds- żyć z własnych funduszów to have independent means of support- brakuje nam funduszów we are short of funds- fundusze mi na to nie pozwalają I haven’t got the money for that- □ fundusz amortyzacyjny sinking fund- fundusz dyspozycyjny expense account- fundusz emerytalny pension fund- fundusz gwarancyjny indemnity fund- fundusz inwestycyjny investment fund- fundusz odnawialny revolving fund- fundusz płac payroll- fundusz powierniczy trust fund- fundusz reprezentacyjny entertainment allowance- fundusz socjalny social fund- fundusz stypendialny scholarship fund- Międzynarodowy Fundusz Walutowy International Monetary Fund* * *-u; -e; gen pl; -ów lub -y; m* * *miGen.pl. -y l. -ów1. (= pieniądze na cel społeczny) fund; fundusz dyspozycyjny discretionary fund; fundusz płac wages budget; fundusz inwestycyjny investment fund; fundusz socjalny social fund; fundusz rezerwowy reserve fund; otwarty fundusz emerytalny pension/retirement fund; ( fundusze organizacji) coffer; fundusze publiczne the public purse, public money; asygnować fundusze assign funds ( na coś for sth); gromadzić fundusze raise funds/finance ( na coś for sth); obcinać fundusze tighten/pull in the purse strings.2. pot. (= zasób gotówki) funds.The New English-Polish, Polish-English Kościuszko foundation dictionary > fundusz
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117 impostare
v/t lavoro planproblema set outlettera post, AE mailinformation technology set up* * *impostare1 v.tr.1 (gettare la base di un edificio, di una struttura) to build*, to set* up, to lay* down: impostare un edificio, un arco, un ponte, to lay down a building, an arch, a bridge // (tip.) impostare le pagine, to impose (o to lay out) the pages // (mar.) impostare una nave, to lay down a ship2 (estens.) to set* out, to lay* out, to formulate; (avviare) to start, to set* up: impostare un piano di ricerca, to set up a research project; impostare un'azienda, un ufficio, to set up a business, an office; il suo ragionamento era impostato su ipotesi, non fatti, his idea was based on (o founded on) hypotheses, not facts; il suo avvocato ha impostato molto bene la linea di difesa, his lawyer had formulated the line of defence very well; impostare un problema, to state (o to formulate) a problem // impostare un piano di lavoro, to lay out a working schedule // (amm.) impostare un bilancio, to draw up a balance; impostare un bilancio di previsione, to budget; impostare una spesa in bilancio, to enter an expense in the budget3 (mus.) to pitch: impostare la voce, to pitch the voice.◘ impostarsi v.rifl. (prendere una posizione) to adopt a position, to take* up a position.impostare2 v.tr. to post; (amer.) to mail: impostare una lettera, to post (o to mail) a letter.* * *I [impos'tare] vt1) (servizio, organizzazione) to set up, (lavoro) to organize, plan, (resoconto, rapporto) to plan, (questione, problema) to formulate, set out, (Tip : pagina) to lay out, make up2) MusII [impos'tare] vt(lettera) to post Brit, mail Am* * *I [impos'tare]verbo transitivo3) (abbozzare) to lay* out, to set* up [programma, progetto]4) tip. to impose5) mus. to pitch [ voce]6) fig. (basare) to build*, to foundII [impos'tare]* * *impostare1/impos'tare/ [1]3 (abbozzare) to lay* out, to set* up [programma, progetto]4 tip. to impose5 mus. to pitch [ voce]6 fig. (basare) to build*, to found.————————impostare2/impos'tare/ [1] -
118 fund
1. n1) запас, резерв, фонд2) pl фонды, денежные средства
- accumulation fund
- adequate funds
- actual fund
- additional funds
- advisory funds
- aggressive growth fund
- amortization fund
- authorized fund
- available funds
- balanced fund
- bank funds
- basic fund
- bond fund
- bond sinking fund
- bonus fund
- borrowed funds
- budgetary funds
- burial fund
- buy-out fund
- capital fund
- capital redemption reserve fund
- cash fund
- charter fund
- claims settlement fund
- clearing house funds
- clone fund
- closed fund
- closed-end investment funds
- common stock fund
- common trust fund
- compensation fund
- consolidated fund
- consumption fund
- contingency funds
- contingent fund
- contract fund
- co-op share fund
- corporate income fund
- corporate liquid fund
- country fund
- cover funds
- credit funds
- currency fund
- debt fund
- debt funds
- deferred fund
- deposit funds
- depreciation fund
- development fund
- discretionary fund
- diversified common stock fund
- diversified common trust fund
- dividend reserve fund
- economic incentive fund
- economic stimulation fund
- emergency funds
- emergency reserve fund
- emerging markets growth fund
- employee benefit trust fund
- endowment fund
- equalization fund
- equalized fund
- equity funds
- equity common trust fund
- equity income fund
- escrow funds
- exchange stabilization fund
- expense fund
- extra funds
- extra-budgetary funds
- federal fund
- federal funds
- federal reserve fund
- federal small business support fund
- fiduciary funds
- financial fund
- financing funds
- floating funds
- floating funds in circulation
- footloose funds
- foreign funds
- fresh funds
- front-end load fund
- frozen funds
- general fund
- go-go fund
- gold settlement fund
- good funds
- government funds
- growth fund
- growth and income fund
- guarantee fund
- hard-currency funds
- hedge fund
- high-quality fund
- house funds
- illiquid funds
- imprest fund
- income fund
- income mutual fund
- indemnification fund
- indivisible funds
- inducement fund
- in-house funds
- insufficient funds
- insurance fund
- interest-sensitive funds
- internal funds
- International Monetary Fund
- investment funds
- joint fund
- labour fund
- lease fund
- lendable funds
- liquid fund
- liquid funds
- liquid foreign exchange funds
- liquid reserve fund
- liquidity fund
- load mutual fund
- loan fund
- loan funds
- loanable funds
- loan redemption fund
- local fund
- long-term funds
- low-cost funds
- material incentives fund
- maximum capital gain mutual fund
- monetary fund
- money market fund
- money market mutual fund
- mutual fund
- mutual mortgage insurance fund
- no-load fund
- off-budget fund
- offshore fund
- open-end investment fund
- open share fund
- outside funds
- overnight funds
- payroll fund
- pension fund
- performance fund
- petty cash fund
- policy reserve fund
- private fund
- private funds
- professional health insurance fund
- proprietary fund
- provident fund
- public funds
- public consumption funds
- public off-budget funds
- purchase fund
- real estate fund
- redemption fund
- registered fund
- released fund
- relief fund
- renewal fund
- research-and-development fund
- reserve funds
- retention funds
- revaluation rerserve fund
- revolving fund
- sector-specified fund
- share fund
- shareholders' fund
- short-term funds
- short-term bond fund
- sinking fund
- slush fund
- social consumption funds
- social security fund
- soft loan fund
- specialized fund
- specialty fund
- special-purpose fund
- special reserve fund
- stabilization fund
- standards of emergency funds
- standby funds
- state funds
- statutory fund
- sufficient funds
- superannuation fund
- surplus funds
- tax-exempt bond fund
- tied-up funds
- trust fund
- uncollected funds
- unit fund
- unpaid liability funds
- utility or other-enterprise fund
- volatile funds
- vulture fund
- wages fund
- welfare fund
- working capital fund
- working time fund
- fund for amortization
- fund for development of production
- fund for expansion of production
- fund for the support of small enterprise
- fund for technological improvement
- funds of a bank
- funds of an enterprise
- fund of funds
- administer a fund
- advance funds
- allocate funds
- appropriate funds
- attract funds
- be pressed for funds
- borrow funds
- call upon the fund
- commit the funds
- convert funds to another purpose
- create funds
- deposit funds
- draw money from the fund
- earmark funds
- establish a fund
- extend funds
- freeze funds
- generate funds
- grant funds
- invest funds
- launch a hedge fund
- make funds available
- manage a fund
- misspend federal funds
- obtain funds
- open a fund
- pay out funds
- provide funds
- raise funds
- redistribute funds
- release funds
- repatriate funds
- set aside funds
- set up a fund
- streamline a fund
- tie up funds
- transfer funds
- withdraw funds2. v2) финансировать, фондировать
- fund through taxation -
119 account
A n1 Accts, Fin ( money held at bank) compte m (at, with à) ; to open/close an account ouvrir/fermer un compte ; in my/his account sur mon/son compte ; I'd like to know the balance on my account j'aimerais savoir combien j'ai sur mon compte ;2 Comm ( credit arrangement) compte m ; to have an account at a shop avoir un compte dans un magasin ; an account with the baker un compte chez le boulanger ; to charge sth to ou put sth on sb's account mettre qch sur le compte de qn ; on account ( as part payment) d'acompte ; £100 on account and the rest in May 100 livres sterling d'acompte et le reste en mai ; to settle an account ( in shop) régler un compte ; ( in hotel) régler une note ; to settle accounts fig régler un compte ;4 ( financial record) compte m ;7 ( consideration) to take sth into account, to take account of sth tenir compte de qch ; to fail to take sth into account omettre de tenir compte de qch ; this aspect has not been taken into account on n'a pas tenu compte de cet aspect, cet aspect n'est pas entré en ligne de compte ;8 ( description) compte rendu m ; to give an account of sth faire un compte rendu de qch ; for his account of what happened pour sa version de ce qui s'est passé ; by all accounts, from all accounts au dire de tous ; by his own account tel qu'il le dit lui-même ;9 to call ou bring sb to account ( bring to book) demander des comptes à qn ; she was called ou brought to account for these complaints/for failing to finish the job on lui a demandé des comptes pour ces plaintes/pour ne pas avoir fini le travail ;10 ( impression) to give a good account of oneself faire bonne impression (in dans) ; they gave a good account of themselves in the match ils ont fait bonne impression dans le match ;11 ( indicating reason) on account of sth/sb à cause de qch/qn ; on this ou that account pour cette raison ; on no account sous aucun prétexte ; on no account must you open the door n'ouvrez la porte sous aucun prétexte! ; on my/his account à cause de moi/lui ; don't change the date on my account! ne change pas la date à cause de moi! ;12 (advantage, benefit) on my/his account exprès pour moi/lui ; don't come on my account! ne viens pas exprès pour moi! ; she was worried on her own account elle s'inquiétait pour son (propre) sort ; to act on one's own account agir de sa propre initiative ; to set up business on one's own account s'installer or se mettre à son compte ; to put ou turn sth to (good) account mettre qch à profit ;13 ( importance) to be of little account/some account avoir peu d'importance/une certaine importance (to sb pour qn) ; it's of no account to them whether he's alive or dead peu leur importe qu'il soit vivant ou mort.1 Accts ( records) comptabilité f ¢, comptes mpl ; to keep the accounts tenir la comptabilité or les comptes ; the party accounts la comptabilité du parti ; the accounts show a profit les comptes font apparaître un bénéfice ;■ account for:▶ account for [sth/sb]1 ( explain) expliquer [events, fact, behaviour] ; justifier [expense] (to sb auprès de qn) ; retrouver [missing people, vehicle] ;2 (represent, make up) représenter [proportion, percentage] ; exports account for 10% of their trade les exportations représentent 10% de leurs affaires ;3 (destroy, kill) détruire [vehicle, plane] ; abattre [animal] ; mettre [qn] hors d'état de nuire [soldier, attacker] ; -
120 сметный
estimatedсметн|ый -: ~ая себестоимость estimated cost;
~ые ассигнования budget allowances;
~ые предположения estimated expense sg.
См. также в других словарях:
expense — [n] cost, payment amount, assessment, bite*, bottom line*, budget, charge, consumption, debit, debt, decrement, deprivation, disbursement, duty, expenditure, forfeit, forfeiture, insurance, investment, liability, loan, loss, mortgage, obligation … New thesaurus
budget — Synonyms and related words: Swiss bank account, abundance, accounts, accounts payable, accounts receivable, accumulation, agenda, aggregate, allotment, allowance, amassment, amount, assets, backlog, balance, bale, bank account, batch, batting… … Moby Thesaurus
expense — Synonyms and related words: amount, bereavement, budget, budget items, burden of expenditure, carrying charge, charge, charges, cost, cost of living, cost of living allowance, cost of living index, costs, damage, dead loss, debit, decrement,… … Moby Thesaurus
budget items — noun the expense of maintaining property (e.g., paying property taxes and utilities and insurance); it does not include depreciation or the cost of financing or income taxes • Syn: ↑operating expense, ↑operating cost, ↑overhead • Topics: ↑tax,… … Useful english dictionary
budget — 01. We can t buy any more equipment or we ll go over [budget]. 02. The school s [budget] for computer equipment is being increased by 25%. 03. I have a [budget] of $300 to buy a new camera with. 04. The company has a [budget] of one million… … Grammatical examples in English
Budget of the municipal government of Toronto, 1999 — The budget of the municipal government of Toronto, 1999 was approved in that year by the Toronto City Council. The following are gross and net figures in Canadian dollars from the operating budget [http://www.toronto.ca/budget1999/opmanual.pdf… … Wikipedia
budget — n. & v. n. 1 the amount of money needed or available (for a specific item etc.) (a budget of pound200; mustn t exceed the budget). 2 a (the Budget) Brit. the usu. annual estimate of national revenue and expenditure. b an estimate or plan of… … Useful english dictionary
budget — budgetary /buj i ter ee/, adj. budgeter, n. /buj it/, n., adj., v., budgeted, budgeting. n. 1. an estimate, often itemized, of expected income and expense for a given period in the future. 2. a plan of operations based on such an estimate. 3. an… … Universalium
Personal budget — A personal budget is a finance plan that allocates future personal income towards expenses, savings and debt repayment. Past spending and personal debt are considered when creating a personal budget. There are several methods and tools available… … Wikipedia
government budget — Forecast of governmental expenditures and revenues for the ensuing fiscal year. In modern industrial economies, the budget is the key instrument for the execution of government economic policies. Because government budgets may promote or retard… … Universalium
NASA Budget — Infobox NASA name= National Aeronautics and Space Administration caption= NASA Insignia established= July 29, 1958 (by the National Aeronautics and Space Act) administrator= Michael D. Griffin budget= $17.3 billion (FY 2008)… … Wikipedia