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41 account
account [ə'kaʊnt]1 noun∎ to give an account of sth faire le récit de qch;∎ her account differs from her husband's sa version diffère de celle de son mari, son récit diffère de celui de son mari;∎ an interesting account of his travels un récit intéressant de ses voyages;∎ his latest book contains an amusing account of how he learned to drive son dernier livre relate de façon amusante la manière dont il a appris à conduire;∎ he gave his account of the accident il a donné sa version de l'accident;∎ by his own account he had had too much to drink à l'en croire, il avait trop bu(b) (explanation) compte rendu m, explication f;∎ to bring or to call sb to account (for sth) demander des comptes à qn (de qch);∎ to be brought to account devoir rendre des comptes;∎ you will be held to account for all damages il vous faudra rendre des comptes pour tous les dommages causés(c) (consideration) importance f, valeur f;∎ a town of little account une ville de peu d'importance ou insignifiante;∎ what you think is of no account to me ce que vous pensez ne m'inté-resse pas;∎ to take sth into account, to take account of sth tenir compte de qch, prendre qch en compte;∎ he took little account of her feelings il ne tenait pas compte ou faisait peu de cas de ses sentiments;∎ taking everything into account tout bien calculé;∎ does this estimate take all the costs into account? est-ce que cette estimation prend en compte toutes ces dépenses?;∎ the rising cost of living must also be taken into account il faut aussi prendre en compte l'augmentation du coût de la vie(d) (advantage, profit) profit m;∎ to put or to turn one's skills to good account tirer parti de ses compétences;∎ to turn sth to account tirer parti ou avantage de qch, mettre qch à profit∎ to set up in business on one's own account s'établir à son compte;∎ I started working on my own account j'ai commencé à travailler à mon compte(f) (rendition) interprétation f, version f;∎ the pianist gave a sensitive account of the con-certo le pianiste a donné du concerto une interprétation d'une grande sensibilité;∎ to give a good account of oneself bien se débrouiller;∎ she gave a good account of herself in the interview elle a réussi à bien se définir au cours de cette entrevue∎ to close/to open an account fermer/ouvrir un compte;∎ we have an account at the garage nous avons un compte chez le garagiste;∎ put it on or charge it to my account mettez cela sur mon compte;∎ I'd like to settle my account je voudrais régler ma note;∎ cash or account? vous payez ou réglez comptant ou est-ce que vous avez un compte chez nous?;∎ figurative to settle or to square accounts with sb régler ses comptes avec qn;∎ to account rendered suivant compte remis∎ to open/close an account ouvrir/fermer un compte;∎ to pay money into one's account verser de l'argent sur son compte;∎ to pay sb's salary directly into his/her account verser le salaire de qn par virement direct sur son compte;∎ to overdraw an account mettre un compte à découvert∎ as per or to account rendered (on statement) suivant compte ou relevé remis∎ one of our major accounts un de nos plus gros clients;∎ the agency secured the Brook account l'agence s'est assuré le budget Brook∎ to set up an account with sb s'abonner auprès de qn∎ the Account la liquidationformal (consider) estimer, considérer;∎ she accounts herself my friend elle se considère mon amie;∎ to account sb guilty tenir qn pour coupableAccountancy (of company) comptabilité f;∎ to keep the accounts tenir les livres ou les écritures ou la comptabilité;∎ to enter sth in the accounts comptabiliser qch;∎ who does your accounts? qui est-ce qui fait votre comptabilité?au dire de tout le monde, d'après ce que tout le monde dit∎ we bought the car on account nous avons acheté la voiture à crédit;∎ payment on account paiement m à compte ou à crédit;∎ I paid £100 on account j'ai versé un acompte de 100 livresen raison de; (in negative contexts) à cause de;∎ on account of the weather à cause du temps;∎ don't leave on account of me or on my account ne partez pas à cause de moi;∎ I did it on your account (to help you) je l'ai fait pour vous;∎ I did it on account of you (reproaching) je l'ai fait à cause de vous;∎ we didn't go on account of there being a storm nous n'y sommes pas allés à cause de la tempêteen aucun cas, sous aucun prétexte;∎ on no account do I want to talk to her je ne veux lui parler en aucun cas ou sous aucun prétexteAccountancy account book livre m de comptes, registre m de comptabilité;account card Finance (record of charges) fiche f de compte ou de facture; Commerce (for use in department store) carte-clients f;account charges frais mpl de tenue de compte;accounts clerk employé(e) m,f aux écritures;account credit avoir m de compte;Stock Exchange account day (jour m de) liquidation, (jour de) règlement m;accounts department (service m de la) comptabilité f;Commerce & Marketing account director (in advertising, marketing, PR) directeur(trice) m,f des comptes-clients;American account executive agent m de change;account fee commission f de compte;Commerce & Marketing account handler (in advertising, marketing, PR) responsable mf des comptes-clients;account handling fee commission f de tenue de compte;account holder titulaire mf;account manager Banking & Finance chargé(e) m,f de compte; Commerce & Marketing (in advertising, marketing, PR) responsable mf de budget;account number numéro m de compte;Accountancy account payable compte m créditeur, dette f fournisseur;Accountancy accounts payable dettes fpl passives, dettes fpl fournisseurs;Accountancy accounts payable ledger livre m des créanciers;Accountancy account receivable compte m client, compte m débiteur;Accountancy accounts receivable dettes fpl actives, créances fpl (clients);Accountancy accounts receivable ledger livre m des débiteurs;Accountancy accounts receivable turnover taux m de rotation des comptes clients;Computing accounts software logiciel m de comptabilité;account statement relevé m ou état m ou bordereau m de compte∎ that accounts for his interest in baseball voilà qui explique son intérêt pour le baseball;∎ there's no accounting for his recent odd behaviour il n'y a aucune explication à son comportement bizarre des derniers temps;∎ there's no accounting for taste les goûts et les couleurs, ça ne se discute pas(b) (answer for) rendre compte de;∎ he has to account for every penny he spends il doit rendre compte de chaque franc qu'il dépense;∎ all the children are accounted for aucun des enfants n'a été oublié;∎ two hostages have not yet been accounted for deux otages n'ont toujours pas été retrouvés(c) (represent) représenter;∎ wine accounts for 5 percent of all exports le vin représente 5 pour cent des exportations totales;∎ the North Sea accounts for a large proportion of our petroleum la mer du Nord produit une grande partie de notre pétrole -
42 FC
1) Компьютерная техника: File Control2) Медицина: fold change (кратность изменения), Food consumption, fibrosing colonopathy3) Американизм: Final Candidate, Foreign Country4) Спорт: Field Champion, Fight Club5) Военный термин: Fighter Command, Finance Code, Finance Corps, Fire Control, First Company, Flag Carrier, Forced Collaboration, Fractional Coverage, Friendly Capability, Fuze Committee, facilities construction, facilities contract, facilities control, field camera, field change, field circular, field command, file cabinet, filter center, fine control, fire clothing, fire code, fire commander, fire controlman, fixed camera, fixed coast, fixed cost, flexible connection, flight capsule, flight chart, flight control, flight crew, flying commission, fuel capacity, full capacity, function capabilities, functional check-out, functional code, fund code6) Техника: fail closed, failure cause, failure count, failure criterion, fast computer, fault coverage, flat crested wear, flow controller, fluorine to carbon ratio, focus converter, foot-candle, fronted computer, fuel cycle, functional characteristics, functional checkout, обозначение для береговых станций (МСЭ), обозначение радиовещательных станций, Frequency Converter7) Сельское хозяйство: field capacity, final control8) Шутливое выражение: Fillet Correlation9) Химия: Face Cell, Fragment Crystallization10) Строительство: "For Construction" (пометка на чертежах)11) Математика: Fourier Coefficient, коэффициент Фурье (Fourier constant), состоятельность в смысле Фишера (Fisher consistency), состоятельный в смысле Фишера (Fisher consistent), функциональное исчисление (functional calculus)12) Метеорология: Firm Condensation, Funnel Cloud13) Железнодорожный термин: Fulton County Railroad Incorporated14) Юридический термин: Female Corrective, Full Code, NAFO Fisheries Commission15) Бухгалтерия: Finance Charge, Financial Capital, fixed costs16) Автомобильный термин: fan control17) Геодезия: Fiducial Center18) Металлургия: Full Corners19) Оптика: фут-свечей20) Телекоммуникации: Frame Control21) Сокращение: Corvette, Fighter Control / Controller, Fleet Commander, Football Club, Foreign Currency, Free Church, fireclay, front connection, front-connected, frequency changer22) Текстиль: Fedora Core23) Физиология: Freeze Candidate24) Электроника: Field Cooling, Flip Chip, Forward Control, fault circuit25) Вычислительная техника: Feedback Control, face change, file compare, font cartridge, font change, Frame Control (FDDI, Token Ring), Federal Criteria (for information technology security, NIST, USA), смена типа шрифта, сравнение файлов26) Нефть: Finance Committee, field code, filter cake, float collar, full cost, глинистая корка (на стенке скважины), критерий отказа (failure creteria), муфта обсадной колонны с обратным клапаном (float collar), остаток на фильтре, полнота обнаружения неисправностей (fault coverage), причина отказа (failure cause)27) Биохимия: Free Cholesterol28) Транспорт: First Class, Flying Club, Fuel Cell29) Пищевая промышленность: Food Choice, Fried Chicken30) Фирменный знак: Fairchild31) Экология: fecal coliform32) СМИ: Fragile Classics, The French Connection (movie)33) Деловая лексика: File Card, Friedman Curve, иностранная валюта34) Бурение: фильтрационная корка (filter cake; на стенке скважины)35) Глоссарий компании Сахалин Энерджи: Finance Controller, Flow control, fail close36) Сетевые технологии: Fast Class, Fast Connection, Fibre Channel37) Полимеры: fixed carbon, furnace cooling38) Программирование: Fix Command, Flag Complex39) Автоматика: full classification40) Океанография: Flood Control41) Химическое оружие: found concentration42) Макаров: fire cock, flight computer, function code, furnace cool43) Расширение файла: Harvard Graphics 2.0 Spell checking dictionary44) SAP.тех. код функции45) Нефть и газ: fully closed46) Электротехника: faulted circuit, ferrite core, frequency conversion47) Имена и фамилии: Freddie Couples, Freddy Creel48) Общественная организация: First Candle49) Должность: Female Channeler, Foreign Correspondent, Freaky Clown50) Чат: Face Contact51) NYSE. Franklin Covey Company52) НАСА: Frequency Control53) Программное обеспечение: Fortran Compiler, Full Control54) Хобби: Fishing Club55) Единицы измерений: Federal Credits56) Базы данных: File Check -
43 fC
1) Компьютерная техника: File Control2) Медицина: fold change (кратность изменения), Food consumption, fibrosing colonopathy3) Американизм: Final Candidate, Foreign Country4) Спорт: Field Champion, Fight Club5) Военный термин: Fighter Command, Finance Code, Finance Corps, Fire Control, First Company, Flag Carrier, Forced Collaboration, Fractional Coverage, Friendly Capability, Fuze Committee, facilities construction, facilities contract, facilities control, field camera, field change, field circular, field command, file cabinet, filter center, fine control, fire clothing, fire code, fire commander, fire controlman, fixed camera, fixed coast, fixed cost, flexible connection, flight capsule, flight chart, flight control, flight crew, flying commission, fuel capacity, full capacity, function capabilities, functional check-out, functional code, fund code6) Техника: fail closed, failure cause, failure count, failure criterion, fast computer, fault coverage, flat crested wear, flow controller, fluorine to carbon ratio, focus converter, foot-candle, fronted computer, fuel cycle, functional characteristics, functional checkout, обозначение для береговых станций (МСЭ), обозначение радиовещательных станций, Frequency Converter7) Сельское хозяйство: field capacity, final control8) Шутливое выражение: Fillet Correlation9) Химия: Face Cell, Fragment Crystallization10) Строительство: "For Construction" (пометка на чертежах)11) Математика: Fourier Coefficient, коэффициент Фурье (Fourier constant), состоятельность в смысле Фишера (Fisher consistency), состоятельный в смысле Фишера (Fisher consistent), функциональное исчисление (functional calculus)12) Метеорология: Firm Condensation, Funnel Cloud13) Железнодорожный термин: Fulton County Railroad Incorporated14) Юридический термин: Female Corrective, Full Code, NAFO Fisheries Commission15) Бухгалтерия: Finance Charge, Financial Capital, fixed costs16) Автомобильный термин: fan control17) Геодезия: Fiducial Center18) Металлургия: Full Corners19) Оптика: фут-свечей20) Телекоммуникации: Frame Control21) Сокращение: Corvette, Fighter Control / Controller, Fleet Commander, Football Club, Foreign Currency, Free Church, fireclay, front connection, front-connected, frequency changer22) Текстиль: Fedora Core23) Физиология: Freeze Candidate24) Электроника: Field Cooling, Flip Chip, Forward Control, fault circuit25) Вычислительная техника: Feedback Control, face change, file compare, font cartridge, font change, Frame Control (FDDI, Token Ring), Federal Criteria (for information technology security, NIST, USA), смена типа шрифта, сравнение файлов26) Нефть: Finance Committee, field code, filter cake, float collar, full cost, глинистая корка (на стенке скважины), критерий отказа (failure creteria), муфта обсадной колонны с обратным клапаном (float collar), остаток на фильтре, полнота обнаружения неисправностей (fault coverage), причина отказа (failure cause)27) Биохимия: Free Cholesterol28) Транспорт: First Class, Flying Club, Fuel Cell29) Пищевая промышленность: Food Choice, Fried Chicken30) Фирменный знак: Fairchild31) Экология: fecal coliform32) СМИ: Fragile Classics, The French Connection (movie)33) Деловая лексика: File Card, Friedman Curve, иностранная валюта34) Бурение: фильтрационная корка (filter cake; на стенке скважины)35) Глоссарий компании Сахалин Энерджи: Finance Controller, Flow control, fail close36) Сетевые технологии: Fast Class, Fast Connection, Fibre Channel37) Полимеры: fixed carbon, furnace cooling38) Программирование: Fix Command, Flag Complex39) Автоматика: full classification40) Океанография: Flood Control41) Химическое оружие: found concentration42) Макаров: fire cock, flight computer, function code, furnace cool43) Расширение файла: Harvard Graphics 2.0 Spell checking dictionary44) SAP.тех. код функции45) Нефть и газ: fully closed46) Электротехника: faulted circuit, ferrite core, frequency conversion47) Имена и фамилии: Freddie Couples, Freddy Creel48) Общественная организация: First Candle49) Должность: Female Channeler, Foreign Correspondent, Freaky Clown50) Чат: Face Contact51) NYSE. Franklin Covey Company52) НАСА: Frequency Control53) Программное обеспечение: Fortran Compiler, Full Control54) Хобби: Fishing Club55) Единицы измерений: Federal Credits56) Базы данных: File Check -
44 fc
1) Компьютерная техника: File Control2) Медицина: fold change (кратность изменения), Food consumption, fibrosing colonopathy3) Американизм: Final Candidate, Foreign Country4) Спорт: Field Champion, Fight Club5) Военный термин: Fighter Command, Finance Code, Finance Corps, Fire Control, First Company, Flag Carrier, Forced Collaboration, Fractional Coverage, Friendly Capability, Fuze Committee, facilities construction, facilities contract, facilities control, field camera, field change, field circular, field command, file cabinet, filter center, fine control, fire clothing, fire code, fire commander, fire controlman, fixed camera, fixed coast, fixed cost, flexible connection, flight capsule, flight chart, flight control, flight crew, flying commission, fuel capacity, full capacity, function capabilities, functional check-out, functional code, fund code6) Техника: fail closed, failure cause, failure count, failure criterion, fast computer, fault coverage, flat crested wear, flow controller, fluorine to carbon ratio, focus converter, foot-candle, fronted computer, fuel cycle, functional characteristics, functional checkout, обозначение для береговых станций (МСЭ), обозначение радиовещательных станций, Frequency Converter7) Сельское хозяйство: field capacity, final control8) Шутливое выражение: Fillet Correlation9) Химия: Face Cell, Fragment Crystallization10) Строительство: "For Construction" (пометка на чертежах)11) Математика: Fourier Coefficient, коэффициент Фурье (Fourier constant), состоятельность в смысле Фишера (Fisher consistency), состоятельный в смысле Фишера (Fisher consistent), функциональное исчисление (functional calculus)12) Метеорология: Firm Condensation, Funnel Cloud13) Железнодорожный термин: Fulton County Railroad Incorporated14) Юридический термин: Female Corrective, Full Code, NAFO Fisheries Commission15) Бухгалтерия: Finance Charge, Financial Capital, fixed costs16) Автомобильный термин: fan control17) Геодезия: Fiducial Center18) Металлургия: Full Corners19) Оптика: фут-свечей20) Телекоммуникации: Frame Control21) Сокращение: Corvette, Fighter Control / Controller, Fleet Commander, Football Club, Foreign Currency, Free Church, fireclay, front connection, front-connected, frequency changer22) Текстиль: Fedora Core23) Физиология: Freeze Candidate24) Электроника: Field Cooling, Flip Chip, Forward Control, fault circuit25) Вычислительная техника: Feedback Control, face change, file compare, font cartridge, font change, Frame Control (FDDI, Token Ring), Federal Criteria (for information technology security, NIST, USA), смена типа шрифта, сравнение файлов26) Нефть: Finance Committee, field code, filter cake, float collar, full cost, глинистая корка (на стенке скважины), критерий отказа (failure creteria), муфта обсадной колонны с обратным клапаном (float collar), остаток на фильтре, полнота обнаружения неисправностей (fault coverage), причина отказа (failure cause)27) Биохимия: Free Cholesterol28) Транспорт: First Class, Flying Club, Fuel Cell29) Пищевая промышленность: Food Choice, Fried Chicken30) Фирменный знак: Fairchild31) Экология: fecal coliform32) СМИ: Fragile Classics, The French Connection (movie)33) Деловая лексика: File Card, Friedman Curve, иностранная валюта34) Бурение: фильтрационная корка (filter cake; на стенке скважины)35) Глоссарий компании Сахалин Энерджи: Finance Controller, Flow control, fail close36) Сетевые технологии: Fast Class, Fast Connection, Fibre Channel37) Полимеры: fixed carbon, furnace cooling38) Программирование: Fix Command, Flag Complex39) Автоматика: full classification40) Океанография: Flood Control41) Химическое оружие: found concentration42) Макаров: fire cock, flight computer, function code, furnace cool43) Расширение файла: Harvard Graphics 2.0 Spell checking dictionary44) SAP.тех. код функции45) Нефть и газ: fully closed46) Электротехника: faulted circuit, ferrite core, frequency conversion47) Имена и фамилии: Freddie Couples, Freddy Creel48) Общественная организация: First Candle49) Должность: Female Channeler, Foreign Correspondent, Freaky Clown50) Чат: Face Contact51) NYSE. Franklin Covey Company52) НАСА: Frequency Control53) Программное обеспечение: Fortran Compiler, Full Control54) Хобби: Fishing Club55) Единицы измерений: Federal Credits56) Базы данных: File Check -
45 instalment price
торг. цена при покупке [при оплате\] в рассрочку (суммарная цена товара при покупке в рассрочку, включающая собственно цену товара и начисленные проценты)The installment price is higher than the cash price because the seller adds a finance charge to the cash price. — Цена при покупке в рассрочку выше, чем цена при оплате наличными, потому что продавец добавляет к цене, взимаемой при оплате наличными, плату за кредит.
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46 PFC
1) Общая лексика: performance factor corection, швеллер (U-channel? Parallel flange connection)2) Биология: plaque-forming cell4) Военный термин: parapet foxhole cover, passed flying college, patrol frigate, Canadian, petrol filling center, preliminary flight certification, primary flight control, private, first class, programming flow chart5) Техника: Phase Frequency Characteristics, Polyester Film Capacitor, polarization flip cavity, program flow controller, pulse-flow coulometry6) Шутливое выражение: Party For Charlie, Potential Football Club8) Анатомия: ПФК, префронтальная кора, prefrontal cortex9) Религия: Pioneers For Christ10) Бухгалтерия: Prepaid Finance Charge11) Металлургия: parallel flange channel12) Оптика: point focusing and centering13) Сокращение: Plasma Fusion Center (MIT), perfluorochemical14) Электроника: Per- FluoroCarbon, Power Factor Corrected, Power Factor Correction15) Вычислительная техника: Pack Feed and Converter, Protocol Field Compression (PPP), (personal filing cabinet) картотека личных файлов (personal filing cabinet), (personal filing cabinet) PFC-файл (хранилище сообщений электронной почты, а также настроек почтового клиента, параметров и закладок браузера AOL), PowerBuilder foundation classes16) Нефть: perforating control log17) Биохимия: Plaque Forming Cells18) Транспорт: Passenger Facility Charge, Portsmouth Freight Centre, Proportional Feathering Control, сбор за различные услуги пассажирам19) Пищевая промышленность: Palace Fried Chicken20) Фирменный знак: Physicians Free Clinic21) Деловая лексика: Policy Feature Card22) Глоссарий компании Сахалин Энерджи: Perfluorocarbon23) Образование: Parent Faculty Club24) Сетевые технологии: Progressive Flow Control, Policy Feature Card (Cisco)25) Медицинская техника: Pulsatle Flow Control (в аппаратах искусственного кровообращения)26) Расширение файла: PF Component, Text file (First Choice)27) Строительные конструкции: Швеллер с параллельными гранями полок (PARALLEL FLANGE CHANNEL (PSN))28) Электротехника: phase-frequency characteristic, power factor capacitor, power-frequency communication, pulse frequency control, pulse phase control29) AMEX. PMCC Financial Corporation -
47 Pfc
1) Общая лексика: performance factor corection, швеллер (U-channel? Parallel flange connection)2) Биология: plaque-forming cell4) Военный термин: parapet foxhole cover, passed flying college, patrol frigate, Canadian, petrol filling center, preliminary flight certification, primary flight control, private, first class, programming flow chart5) Техника: Phase Frequency Characteristics, Polyester Film Capacitor, polarization flip cavity, program flow controller, pulse-flow coulometry6) Шутливое выражение: Party For Charlie, Potential Football Club8) Анатомия: ПФК, префронтальная кора, prefrontal cortex9) Религия: Pioneers For Christ10) Бухгалтерия: Prepaid Finance Charge11) Металлургия: parallel flange channel12) Оптика: point focusing and centering13) Сокращение: Plasma Fusion Center (MIT), perfluorochemical14) Электроника: Per- FluoroCarbon, Power Factor Corrected, Power Factor Correction15) Вычислительная техника: Pack Feed and Converter, Protocol Field Compression (PPP), (personal filing cabinet) картотека личных файлов (personal filing cabinet), (personal filing cabinet) PFC-файл (хранилище сообщений электронной почты, а также настроек почтового клиента, параметров и закладок браузера AOL), PowerBuilder foundation classes16) Нефть: perforating control log17) Биохимия: Plaque Forming Cells18) Транспорт: Passenger Facility Charge, Portsmouth Freight Centre, Proportional Feathering Control, сбор за различные услуги пассажирам19) Пищевая промышленность: Palace Fried Chicken20) Фирменный знак: Physicians Free Clinic21) Деловая лексика: Policy Feature Card22) Глоссарий компании Сахалин Энерджи: Perfluorocarbon23) Образование: Parent Faculty Club24) Сетевые технологии: Progressive Flow Control, Policy Feature Card (Cisco)25) Медицинская техника: Pulsatle Flow Control (в аппаратах искусственного кровообращения)26) Расширение файла: PF Component, Text file (First Choice)27) Строительные конструкции: Швеллер с параллельными гранями полок (PARALLEL FLANGE CHANNEL (PSN))28) Электротехника: phase-frequency characteristic, power factor capacitor, power-frequency communication, pulse frequency control, pulse phase control29) AMEX. PMCC Financial Corporation -
48 pfc
1) Общая лексика: performance factor corection, швеллер (U-channel? Parallel flange connection)2) Биология: plaque-forming cell4) Военный термин: parapet foxhole cover, passed flying college, patrol frigate, Canadian, petrol filling center, preliminary flight certification, primary flight control, private, first class, programming flow chart5) Техника: Phase Frequency Characteristics, Polyester Film Capacitor, polarization flip cavity, program flow controller, pulse-flow coulometry6) Шутливое выражение: Party For Charlie, Potential Football Club8) Анатомия: ПФК, префронтальная кора, prefrontal cortex9) Религия: Pioneers For Christ10) Бухгалтерия: Prepaid Finance Charge11) Металлургия: parallel flange channel12) Оптика: point focusing and centering13) Сокращение: Plasma Fusion Center (MIT), perfluorochemical14) Электроника: Per- FluoroCarbon, Power Factor Corrected, Power Factor Correction15) Вычислительная техника: Pack Feed and Converter, Protocol Field Compression (PPP), (personal filing cabinet) картотека личных файлов (personal filing cabinet), (personal filing cabinet) PFC-файл (хранилище сообщений электронной почты, а также настроек почтового клиента, параметров и закладок браузера AOL), PowerBuilder foundation classes16) Нефть: perforating control log17) Биохимия: Plaque Forming Cells18) Транспорт: Passenger Facility Charge, Portsmouth Freight Centre, Proportional Feathering Control, сбор за различные услуги пассажирам19) Пищевая промышленность: Palace Fried Chicken20) Фирменный знак: Physicians Free Clinic21) Деловая лексика: Policy Feature Card22) Глоссарий компании Сахалин Энерджи: Perfluorocarbon23) Образование: Parent Faculty Club24) Сетевые технологии: Progressive Flow Control, Policy Feature Card (Cisco)25) Медицинская техника: Pulsatle Flow Control (в аппаратах искусственного кровообращения)26) Расширение файла: PF Component, Text file (First Choice)27) Строительные конструкции: Швеллер с параллельными гранями полок (PARALLEL FLANGE CHANNEL (PSN))28) Электротехника: phase-frequency characteristic, power factor capacitor, power-frequency communication, pulse frequency control, pulse phase control29) AMEX. PMCC Financial Corporation -
49 borrowing cost
фин., обычно мн. расходы [затраты\] по кредиту [займу\], стоимость заимствования (проценты и другие затраты заемщика; включают следующие расходы: проценты по кредиту, амортизацию по премиям и дисконтам по кредиту, дополнительные затраты по кредиту)Syn:See:borrower, credit 1. 3), loan 1. 1), annual percentage rate, interest 1. 8) б), amortization 1. 2) б), exchange difference, financial expense 1. 1) б)* * * -
50 financial expense
1) фин. расходы по процентам ( как правило расходы на обслуживание долга)operating income, before financial expense — величина операционного дохода до вычета процентных расходов
Syn:See:2) фин., учет финансовые расходы [затраты\] (расходы, связанные с проведением операций на финансовых рынках)Financial expense was €24.5 million, out of which €19.5 was interest expense, €1.0 million was foreign exchange loss and €4.0 was related to an investment write-off. — Финансовые расходы составили 24,5 млн евро, из них 19,5 млн — процентные расходы, 1 млн — курсовые потери, 4 млн — расходы по списанию инвестиций.
Syn:See: -
51 triggering term
банк., амер. условие-триггер*, инициирующее условие* (условие предоставления кредита, которое в соответствии с требованиями закона "О достоверности информации в кредитовании" при использовании в рекламе должно сопровождаться дополнительной разъясняющей информацией; это требование касается информации о процентных ставках, величине комиссионных и др.)See:
* * *
термин-триггер (США): кредитный термин, который при использовании в рекламе должен сопровождаться раскрытием определенной информации по Закону о достоверности информации в кредитовании (напр., это касается доходности, процентных ставок, комиссий и др.). -
52 unearned discount
*незаработанная скидка*а) торг. (скидка, полученная покупателем, несмотря на то, что он не выполнил обычные условия предоставления скидки, напр., покупатель может получить скидку за быстрый расчет, даже если реально не успеет рассчитаться к указанному сроку; продавцы часто и не пытаются вынудить покупателей возместить суммы этих скидок и используют такие снижения цен для поддержания конкурентоспособности и стимулирования продаж, особенно — во время сезонного спада спроса)See:б) фин. (расходы по кредиту, оплаченные заемщиком в момент выдачи кредита; могут считаться доходом кредитора только спустя определенное время с момента выдачи кредита)See:
* * *
незаработанная скидка; = unearned interest. -
53 fixed
fixed [fɪkst]∎ the seats are fixed to the floor les sièges sont fixés au sol(b) (set, unchangeable → price, rate, plans) fixe;∎ people on fixed incomes des gens disposant de revenus fixes;∎ Law of no fixed abode sans domicile fixe∎ how are you fixed for time/money? (how much do you have?) combien de temps/d'argent as-tu?□ ; (do you have enough?) as-tu suffisamment de temps/d'argent?□ ;∎ how are you fixed for accommodation/transport? est-ce que tu as un endroit où loger/un moyen de transport?□►► Finance fixed assets immobilisations fpl, actif m immobilisé;Finance fixed capital capitaux mpl immobilisés, capital m fixe;Finance fixed charge frais mpl fixes;Finance fixed cost coût m fixe ou constant, charge f fixe;Commerce fixed deposit dépôt m à terme (fixe) ou à échéance fixe;Computing fixed disk disque m fixe;Finance fixed exchange rate taux m de change fixe;Finance fixed income revenu m fixe;Finance fixed interest intérêt m fixe;Finance fixed investment immobilisations fpl;Finance fixed maturity échéance f fixe;Finance fixed parity parité f fixe;Law fixed penalty pénalité f fixe;fixed point point m fixe, point m de repère;Mathematics fixed point arithmetic arithmétique f en virgule fixe;Finance fixed property immeubles mpl;Finance fixed rate taux m fixe;Commerce fixed salary salaire m fixe;Astronomy fixed satellite satellite m géostationnaire;Typography fixed space espace m fixe;Astronomy fixed star étoile f fixe;Commerce fixed wage salaire m fixe;Finance fixed yield rendement m constant -
54 security
1 noun∎ terrorism is a threat to national security le terrorisme menace la sécurité nationale;∎ the President's national security advisers les conseillers du président en matière de sécurité nationale;∎ she's considered to be a security risk on considère qu'elle représente un risque pour la sécurité;∎ they slipped through the security net ils sont passés au travers des mailles du filet des services de sécurité(b) (police measures, protection etc) sécurité f;∎ for reasons of security par mesure de ou pour des raisons de sécurité;∎ there was maximum security for the President's visit des mesures de sécurité exceptionnelles ont été prises pour la visite du président;∎ maximum security wing (in prison) quartier m de haute surveillance(c) (UNCOUNT) (assurance) sécurité f;∎ job security sécurité f de l'emploi;∎ to have security of tenure (in job) être titulaire, avoir la sécurité de l'emploi; (as tenant) avoir un bail qui ne peut être résilié;∎ what she really needs is emotional security ce qu'il lui faut vraiment c'est une sécurité affective;∎ financial security sécurité f matérielle ou financière(d) (guarantee) garantie f, caution f;∎ what security do you have for the loan? quelle garantie avez-vous pour couvrir ce prêt?;∎ to give sth as security donner qch en cautionnement;∎ to lend money on security prêter de l'argent sur nantissement ou sur garantie;∎ have you anything to put up as security? qu'est-ce que vous pouvez fournir comme garantie?;∎ she gave her diamonds as security for the loan elle a donné ses diamants comme garantie pour le prêt;∎ loans without security prêts mpl sans garantie(e) (guarantor) garant(e) m,f;∎ British to stand security for sb se porter garant de qn;∎ to stand security for a loan avaliser un prêt(f) (department) sécurité f;∎ please call security appelez la sécurité s'il vous plaîtFinance titres mpl, actions fpl, valeurs fpl;∎ government securities titres mpl d'État;∎ the securities market le marché des valeurs►► security alert alerte f au danger;security blanket doudou m; Psychology objet m transitionnel;security booth guichet m (du gardien);Computing security certificate certificat m de sécurité;Administration & Military security clearance habilitation f; (document) laissez-passer m inv;security code code m confidentiel;Security Council Conseil m de sécurité;Finance securities department service m des titres;Finance security deposit dépôt m de garantie;security device sécurité f;American Securities and Exchange Commission = commission américaine des opérations de Bourse, ≃ COB f;security firm société f de gardiennage;security forces forces fpl de sécurité;security guard garde m (chargé de la sécurité); (for armoured van) convoyeur(euse) m,f de fonds;securities house société f de Bourse;British Securities and Investment Board = commission britannique des opérations de Bourse, ≃ COB f;security leak = fuite de documents ou d'informations concernant la sécurité;Computing security level niveau m de sécurité;Finance securities market marché m des titres, marché m des valeurs (mobilières);security measures mesures fpl de sécurité;security officer (on ship) officier m chargé de la sécurité; (in firm) employé(e) m,f chargé(e) de la sécurité; (inspector) inspecteur(trice) m,f de la sécurité;Computing security password mot m de passe sécuritaire;security patrol patrouille f de sûreté ou de protection;security personnel personnel m de sécurité;security police (services mpl de la) sûreté f;Finance securities portfolio portefeuille m de titres;security tag agrafe f antivol -
55 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.———————————————————————————————————————— -
56 chargeable
chargeable ['tʃɑ:dʒəbəl]∎ to be chargeable to sb (payable by) être à la charge de qn, être pris(e) en charge par qn;∎ the item is chargeable with duty of £10 l'article est soumis à une taxe de 10 livres;∎ travelling expenses are chargeable to the employer les frais de déplacement sont à la charge de l'employeur;∎ could you make that chargeable to Crown Ltd? est-ce que vous pourriez facturer Crown Ltd?∎ a chargeable offence un délit;∎ if they refuse to give evidence they'll be chargeable with contempt of court s'ils refusent de témoigner ils seront passibles de poursuites pour refus de comparaître►► Finance chargeable asset actif m imposable sur les plus-values;Finance chargeable expenses frais mpl facturables;Finance chargeable gain bénéfice m imposable -
57 capital
capital ['kæpɪtəl]1 noun∎ the financial capital of the world la capitale financière du monde∎ write in capitals écrivez en (lettres) majuscules ou en capitales(c) (UNCOUNT) Economics & Finance (funds) capital m, capitaux mpl, fonds mpl; (funds and assets) capital m (en espèces et en nature);∎ to raise capital réunir des capitaux;∎ capital invested, outlay of capital mise f de fonds;∎ capital and labour capital et main-d'œuvre;∎ to try and make capital out of a situation essayer de tirer profit ou parti d'une situation(a) (chief, primary) capital, principal;∎ it's of capital importance c'est d'une importance capitale, c'est de la plus haute importance(c) (upper case) majuscule;∎ capital D D majuscule;∎ in capital letters en majuscules, en capitales;∎ he's an idiot with a capital "I" c'est un imbécile avec un grand "I"Finance de capital►► Finance capital account compte m de capitaux;Finance capital allowances amortissements mpl admis par le fisc;Finance capital asset pricing model modèle m d'évaluation des actifs;Finance capital assets actif m immobilisé, immobilisations fpl;Finance capital bond obligation f à coupon zéro;Finance capital budget budget m d'investissement;capital charge intérêt m des capitaux (investis);capital city capitale f;Finance capital clause (in memorandum of association) constitution f du capital social;Finance capital contribution apport m en capital, dotation f en capital, apport de capitaux;Accountancy capital employed capital m engagé, capitaux mpl pemanents;Finance & Accountancy capital equipment biens mpl d'équipement, capitaux fixes;Finance capital expenditure (UNCOUNT) mise f de fonds, investissements mpl (en immobilisations), dépenses fpl d'équipement;Finance capital gains plus-value f;Finance capital gains distribution distribution f de plus-values;Finance capital gains tax impôt m sur les plus-values;Finance capital goods biens mpl d'équipement ou d'investissement;Finance capital goods market marché m d'équipement;capital grants subventions fpl en capital;Finance capital growth croissance m du capital;Finance capital income revenu m du capital;Finance capital injection injection f de capital, injection f de capitaux;Finance capital investment mise f de fonds;Finance capital items biens capitaux;Finance capital levy impôt m ou prélèvement m sur le capital;Finance capital loss moins-value f;Finance capital market marché m des capitaux;Law capital offence crime m passible de la peine de mort;Finance capital outlay dépenses fpl en capital;Finance capital profits plus-value f;Law capital punishment peine f capitale, peine f de mort;Capital Radio = station de radio indépendante de Londres spécialisée dans les variétés;Finance capital reserves profits mpl mis en réserve, réserves fpl non distribuées;Finance capital share part f sociale;Finance capital sum capital m;Finance capital tax impôt m sur le capital;Finance capital turnover rotation f des capitaux -
58 account
∎ to pay a sum on account payer une somme en acompte;∎ we bought the car on account nous avons acheté la voiture à crédit;∎ payment on account paiement à compte ou à crédit;∎ I paid £100 on account j'ai versé un acompte de 100 livresaccount payable compte créditeur, dette f fournisseur;accounts payable dettes f pl passives ou fournisseurs;accounts payable ledger livre m des créanciers;account receivable compte client ou débiteur;accounts receivable dettes actives, créances f pl (clients);accounts receivable ledger livre des débiteurs;account tendered relevé m remis;to have an account with John Lewis avoir un compte chez John Lewis, être en compte avec John Lewis;∎ to buy sth on account acheter qch à crédit;∎ to settle an account régler un compte;∎ to set up an account with sb s'abonner auprès de qn;∎ put it on or charge it to my account inscrivez-le ou mettez-le à mon compte;∎ cash or account? vous payez ou réglez comptant ou est-ce que vous avez un compte chez nous?account card fiche f de facture;account credit avoir m de compte∎ to keep the accounts tenir les livres ou les écritures ou la comptabilité;∎ to enter sth in the accounts comptabiliser qchaccount book livre m de comptes, registre m de comptabilité;accounts card fiche f de compte;accounts clerk employé(e) m, f aux écritures;accounts department (service m de la) comptabilité;COMPUTING accounts package logiciel m de comptabilité;COMPUTING accounts software logiciel de comptabilité∎ to open an account (se faire) ouvrir un compte;∎ to close an account fermer un compte;∎ to pay money into one's account verser de l'argent sur son compte;∎ to pay sb's salary directly into his/her account verser le salaire de qn par virement direct sur son compte;∎ to overdraw an account mettre un compte à découvertaccount charges frais m pl de tenue de compte;account fee commission f de compte;account handling fee commission de tenue de compte;account holder titulaire m f d'un compte;account manager chargé(e) m, f de compte;account number numéro m de compte;account statement relevé m ou état m ou bordereau m de compte(e) (in advertising, marketing, PR) budget m, compte-client m, client(e) m, f;∎ we lost the Guinness account nous avons perdu le budget Guinnessaccount director directeur(trice) m, f des comptes-clients;account executive (in advertising, marketing) responsable m f de budget, chargé(e) m, f de budget; (in PR) relationniste-conseil m f;account handler (in advertising, marketing) responsable de budget, chargé(e) de budget; (in PR) relationniste-conseil;account manager (in advertising, marketing) responsable de budget, chargé(e) de budget; (in PR) relationniste-conseil∎ the account la liquidation (mensuelle)account day (jour m de) règlement m, jour de la liquidation;American account executive agent m de change(h) to set up in business on one's own account s'installer à son compte, se mettre à son compte∎ to account for sth comptabiliser qch, justifier qch;∎ the strong pound accounts for the drop in exports la solidité de la livre explique la baisse des exportations∎ wine accounts for five percent of all exports le vin représente cinq pour cent des exportations totales -
59 fixed
(price, rate) fixeFINANCE fixed annuity rente f fixe;ACCOUNTANCY fixed asset actif m immobilisé;ACCOUNTANCY fixed assets immobilisations f pl, actif immobilisé;FINANCE fixed capital capital m fixe;fixed charge frais m pl fixes;fixed cost coût m fixe ou constant;FINANCE fixed deposit dépôt m à terme (fixe) ou à échéance fixe;COMPUTING fixed disk disque m fixe;FINANCE fixed exchange rate taux m de change fixe;fixed income revenu m fixe;BANKING fixed interest intérêt m fixe;FINANCE fixed investment immobilisations;FINANCE fixed maturity échéance f fixe;FINANCE fixed parity parité f fixe;fixed property immeubles m pl;BANKING fixed rate taux fixe;fixed salary salaire m fixe;fixed savings épargne f mobilière;fixed wage salaire fixe;FINANCE fixed yield rendement m fixe -
60 floating
1 noun(a) FINANCE (of company) proposition f, création f; (onto Stock Market) introduction f en Bourse; (of loan, bonds, share issue) émission f, lancement m(c) (of idea, proposal) lancement mACCOUNTANCY floating assets actif m circulant, capital m disponible;FINANCE floating capital capital circulant;BANKING floating charge nantissement m général;FINANCE floating debt dette f flottante ou courante ou non consolidée;FINANCE floating exchange rate taux m de change flottant;INSURANCE floating policy police f d'abonnement ou flottante;FINANCE floating rate taux flottantCOMPUTING floating point virgule f flottante
См. также в других словарях:
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finance charge — The consideration for privilege of deferring payments of purchase price. The amount however denominated or expressed which the retail buyer contracts to pay or pays for the privilege of purchasing goods or services to be paid for by the buyer in… … Black's law dictionary
finance charge — The consideration for privilege of deferring payments of purchase price. The amount however denominated or expressed which the retail buyer contracts to pay or pays for the privilege of purchasing goods or services to be paid for by the buyer in… … Black's law dictionary
finance charge — A charge levied for the benefit of being able to delay payment of a sum due … Accounting dictionary
finance charge — / faɪnæns tʃɑ:dʒ/ noun 1. the cost of borrowing money 2. an additional charge made to a customer who asks for extended credit … Dictionary of banking and finance
finance charge — interest or a fee charged for borrowing money or buying on credit. * * * … Universalium
finance charge — interest or a fee charged for borrowing money or buying on credit … Useful english dictionary
Charge — or charged may refer to: Charge (basketball), illegal contact by pushing or moving into another player s torso Charge (fanfare), a six note trumpet or bugle piece denoting the call to rush forward Charge (heraldry), any object depicted on a… … Wikipedia