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1 finance and accounts department
учет, упр., брит. финансовый отдел, отдел финансов и отчетности* (отдел в организации, в обязанности которого входят: контроль за движением средств организации (выплаты поставщикам, сотрудникам и т. д., получение платежей с клиентов, должников и т. д.), управление активами организации (инвестиционная деятельность, бюджетирование), учет затрат, учет прибылей и убытков, составление и анализ отчетности)Syn:See:Англо-русский экономический словарь > finance and accounts department
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2 finance-and-accounts department
отдел финансов и отчетностиБольшой англо-русский и русско-английский словарь > finance-and-accounts department
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3 finance-and-accounts department
Экономика: отдел финансов и отчётностиУниверсальный англо-русский словарь > finance-and-accounts department
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4 finance-and-accounts department
Англо-русский словарь по экономике и финансам > finance-and-accounts department
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5 finance-and-accounts department
English-russian dctionary of contemporary Economics > finance-and-accounts department
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6 finance and accounts division
учет, упр., амер. = finance and accounts departmentАнгло-русский экономический словарь > finance and accounts division
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7 accounts department
1)а) учет, упр. бухгалтерия, бухгалтерский отдел (отдел в организации, в обязанности которого входит ведение учета операций организации и составление финансовой отчетности)Syn:See:б) воен. финансовая часть2)а) упр. отдел по работе с клиентами [заказчиками\] (отдел в организации, отвечающий за ведение дел с клиентами, в т. ч. за ответы на запросы клиентов, управление выполнением заказов и т. п.)Syn:See:б) фин., банк. отдел расчетов [счетов\] (отдел в банке, финансовой компании и т. д., отвечающий за ведение счетов клиентов)See: -
8 department
n1) отдел; отделение; подразделение; служба2) департамент; управление; амер. министерство, ведомство
- accounting department
- accounts department
- administrative department
- advice department
- advertising department
- analysis department
- appeals department
- audit department
- auditing department
- auxiliary department
- bank department
- bank trust department
- bespoke department
- billing department
- bond department
- bookkeeping department
- branch department
- business department
- cash department
- certification department
- claims department
- collection department
- common service department
- contract department
- cost department
- coupons paying department
- custody department
- delivery department
- deposit department
- design department
- development department
- discount department
- distribution department
- drafting department
- employees' department
- employment department
- engineering department
- examining department
- examination department
- exchange department
- executive department
- export department
- field service department
- filing department
- finance department
- finance-and-accounts department
- finance-and-economy department
- foreign exchange department
- forwarding department
- functional department
- general accounting department
- general bookkeeping department
- general service department
- goods department
- government department
- indirect department
- information department
- inquiry department
- inspection department
- internal audit department
- inventory department
- labour and wages department
- law department
- leased department
- legal department
- lost and found department
- maintenance department
- manufacturing department
- manufacturing engineering department
- marketing department
- marking department
- materials department
- merchandise development department
- methods and procedures department
- new business department
- nonproductive departments
- operating department
- operational department
- order department
- organization department
- outpatients' department
- packing department
- patent department
- payroll department
- personnel department
- planning department
- preproduction department
- pricing department
- process department
- processing department
- procurement department
- production department
- production control department
- production scheduling and control department
- promotion department
- protocol department
- publication department
- publicity department
- purchasing department
- quality control department
- receiving department
- record department
- requisitioning department
- Revenue Department
- sales department
- sales order department
- savings department
- scheduling department
- securities department
- selling department
- service department
- shipping department
- shop-training department
- staff department
- staff training department
- standards department
- State Department
- statistics department
- stock department
- storage department
- stores department
- subcontractors department
- supply department
- technical department
- thrift department
- traffic department
- training department
- transport department
- transportation department
- trust department
- visa department
- wages department
- work study department
- Department of Agriculture
- Department of Commerce
- Department of Economic Affairs
- Department of Health, Education and Welfare
- Department of Industry
- Department of Justice
- Department of Labor
- Department of Overseas Trade
- Department of State
- Department of the Interior
- Department of the Navy
- Department of the Treasury
- Department of Transportation
- establish a department
- make up a department
- reequip a departmentEnglish-russian dctionary of contemporary Economics > department
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9 department
1) структурное подразделение, административный орган (министерство, департамент, управление, отдел)2) секция (в торговом предприятии)3) функциональный отдел (напр. кадров, финансов)4) факультет (университета) -
10 finance
1. сущ.1) фин. финансирование (обеспечение денежными средствами какой-л. деятельности, проекта, организации и т. д.)The type and amount of finance required for a business depends on many factors: type of business, success of firm and state of the economy.
This form of financing is usually used for start-up businesses to limit the amount of finance initially needed.
to receive 25 per cent of the projected finance from the government — получить 25% от запланированного финансирования от правительства
to receive additional finance from the district council — получить дополнительное финансирование от районного совета
Farmers will receive additional finance from EU funds.
to receive cheap [low-cost\] finance from smb. — получить дешевое финансирование от кого-л.
to receive bonded [mortgage\] finance from the banks — получить под залог [ипотечное\] финансирование от банков
to raise finance for smth — найти финансирование для чего-л.
The company helps clients ascertain the most cost effective route for raising finance for buying property in Spain and other European countries.
to provide finance against smth — предоставлять финансирование под залог чего-л.
With invoice discounting, the invoice financier (known as an invoice discounter) will provide finance against the sales invoices only.
The Football authorities have provided the bulk of the finance for the stadium.
The bulk of the finance for the project will come from private sources (such as bank finance or retained earnings).
to raise finance of £1m — найти финансирование в размере 1 млн ф. ст.
They raise finance of £25k-£1m from their network of suitable banks.
long-term [short-term\] finance — долгосрочное [краткосрочное\] финансирование
to provide long-term finance for the smaller business — предоставлять долгосрочное финансирование для малого бизнеса
This probably carries the lowest level of risk to the company of all the alternative sources of long-term finance.
Syn:See:capital finance, development finance, equity finance, export finance, government finance, haircut finance, loan finance, project finance, student finance, refinance, sales finance company, finance bill, international finance subsidiary, premium finance agreement, Association of African Development Finance Institutions, Finance Corporation for Industry, Finance for Industry, Industrial and Commercial Finance Corporation, War Finance Division2)а) эк. финансы (совокупность или состояние финансовых ресурсов какого-л. лица)A company can prosper only when the finance of the company is properly maintained. — Компания может процветать только в том случае, если ее финансы должным образом управляются.
This allows me to manage my finance effectively.
My finance is hopeless, mainly owing to the European complications.
I can now look after my children and my finance is better.
б) фин., упр. финансы, управление финансами, финансовое дело редк. (область деятельности и учебная дисциплина, связанные с привлечением и вложением денежных средств какого-л. лица: компании, человека, государства и т. д.)This book is for managers who want to study finance and accounting further.
to work in ( corporate) finance — работать в области (корпоративных) финансов
People who work in corporate finance and accounting are responsible for managing the money-forecasting where it will come from, knowing where it is, and helping managers decide how to spend it in ways that will ensure the greatest return.
See:corporate finance, personal finance, public finance, finance company, finance manager, finance and accounts department, NASDAQ Other Finance Index, Institute for International Finance, International Institute of Public Finance2. гл.фин. финансировать (изыскивать или направлять средства на поддержание деятельности предприятия, оплату расходов по проекту, покупку чего-л. и т. д.; выделять средства на что-л. или кому-л.; вкладывать средства во что-л.)to finance a project [programme\] — финансировать проект [программу\]
to finance by borrowing — финансировать путем заимствования, финансировать с помощью займов
See:
* * *
финансы, финансирование: 1) термин для обозначения сферы финансово-кредитных отношений - аккумулирование финансовых ресурсов (банковский и фирменный кредиты, покупка в рассрочку, выпуск ценных бумаг), совокупность финансовых отношений государства, компаний и др.; см. corporate finance; 2) денежные суммы, кредиты.* * *. Дисциплина, связанная с определением стоимости и принятием решений. Финансовые функции включают в себя распределение ресурсов, в том числе приобретение, инвестирование и управление ресурсами . финансовый департамент; финансы, финансовая деятельность Инвестиционная деятельность .* * *-----Финансы/Кредит/Валюта1. финансовое дело, финансысовокупность всех денежных средств, находящихся в распоряжении предприятия, объединения, фирмы, государства, а также система их финансирования, распределения и использованияФинансы/Кредит/Валюта2. доходы, средства -
11 finance department
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12 finance division
учет, упр. = finance and accounts department -
13 department
dɪˈpɑ:tmənt сущ.
1) (подразделение в каком-л. учреждении, заведении) а) отдел, отделение accounting department accounts department infants department postnatal department admission department casualty department emergency department finance department fire department health department intelligence department line department pathologic pregnancy department personnel department police department recreation department sanitation department service department б) воен. войсковой округ в) факультет, кафедра anthropology department ≈ кафедра антропологии astronomy department ≈ кафедра астрономии biology department ≈ кафедра биологии chemistry department ≈ кафедра химии classics department ≈ кафедра классической филологии economics department ≈ кафедра экономики English department ≈ кафедра английского языка geology department ≈ кафедра геологии history department ≈ кафедра истории linguistics department ≈ кафедра лингвистики mathematics department ≈ кафедра математики music department ≈ кафедра музыки philosophy department ≈ кафедра философии physics department ≈ кафедра физики germanic philology department ≈ кафедра германской филологии political science department ≈ кафедра политологии psychology department ≈ кафедра психологии Slavic, Slavonic department ≈ кафедра славистики sociology department ≈ кафедра социологии
2) а) ведомство, департамент, министерство The regulation of other departments subordinate to the Treasury. ≈ Управление другими ведомствами, подчиненными Казначейству. State Department Department of the Navy б) департамент (единица административного деления Французской Республики)
3) область, отрасль (науки, знания) Syn: branch, province отдел;
отделение - press * отдел печати - export * отдел экспорта - accounting /accountant's/ * бухгалтерия - letters * отдел писем (в газете, журнале и т. п.) - first * первый отдел - dispatch * экспедиция помещение, занимаемое отделом и т. п. цех магазин - fancy goods * галантерейный магазин, галантерея департамент;
управление;
служба - Factory D. промышленное управление - Science and Art D. управление по делам науки и искусства - Water D. департамент водоснабжения (при муниципалитете) (американизм) министерство, ведомство - State D., D. of State государственный департамент, министерство иностранных дел - D. of Defense министерство обороны - D. of the Navy министерство военно-морского флота - D. of the Air Force министерство военно-воздушных сил - D. of the Army министерство сухопутных сил - D. of health, Education and Welfare министерство здравоохранения, просвещения и социального обеспечения власть - legislative * законодательная власть факультет;
кафедра - physics * физический факультет - the * of modern langauges кафедра новых языков административная область;
округ;
департамент (особ. во Франции) - the D. of Seine and Oise департамент Сены и Уазы войсковой, военный округ отрасль, область (знаний, науки) - * of knowledge /learning/ отрасль знаний accounting ~ бухгалтерия accounting ~ главная бухгалтерия компании accounts ~ бюро отчетности accounts ~ отдел расчетов accounts ~ отдел финансовых отчетов accounts receivable ~ отдел учета дебиторской задолженности advertising ~ отдел рекламы aerological ~ аэрологическое отделение appeals ~ отдел по апелляциям appellate ~ отдел по апелляциям archives ~ архивный отдел assistant head of ~ заместитель начальника отдела audit ~ ревизионный отдел bank ~ отделение банка bank investment ~ отдел банковских инвестиций bank trust ~ отдел доверительных операций банка bank trust ~ трастовый отдел банка billing ~ отдел выписки счетов bookkeeping ~ бухгалтерия budget ~ бюджетный отдел cartage ~ отдел перевозок cash ~ касса в банке cash ~ кассово-контрольный пункт cash ~ кассовый отдел central customs administration ~ отдел управления центральной таможни city treasurer's ~ департамент городского казначея claims ~ отдел претензий claims ~ отдел рекламаций commercial ~ коммерческий отдел commercial ~ торговый отдел complaints ~ отдел рекламаций correspondence ~ отдел корреспонденции data processing ~ вчт. отдел обработки данных department ведомство;
департамент ~ ведомство ~ войсковой округ ~ департамент ~ кафедра ~ магазин ~ министерство ~ амер. министерство;
State Department государственный департамент (министерство иностранных дел США) ;
Department of the Navy военно-морское министерство США ~ область, отрасль (науки, знания) ~ отдел, министерство, департамент ~ отдел;
отделение;
the men's clothing department отдел мужского готового платья (в магазине) ~ отдел ~ отделение ~ отрасль ~ служба ~ управление ~ факультет ~ цех, отделение ~ цех Department: Department: Inland Revenue ~ Управление налоговых сборов (Великобритания) department: department: inspection ~ отдел технического контроля Department: Department: Prime Minister's ~ канцелярия премьер-министра department: department: production ~ производственное подразделение Department: Department: State ~ государственный департамент (США) department: department: stock ~ отдел ценных бумаг( банка) Department: Department: Treasury ~ министерство финансов( США) department: department: trustee ~ отдел доверительных операций ~ attr. ведомственный;
относящийся к ведомству;
department hospital районный госпиталь ~ attr. ведомственный;
относящийся к ведомству;
department hospital районный госпиталь ~ of head office отдел главной конторы ~ of social affairs and health департамент по социальным вопросам и здравоохранению ~ амер. министерство;
State Department государственный департамент (министерство иностранных дел США) ;
Department of the Navy военно-морское министерство США dispatch ~ отдел отправки dispatch ~ экспедиция export ~ отдел экспорта finance ~ финансовый отдел fire ~ отделение пожарной охраны foreign ~ иностранный отдел forwarding ~ экспедиторское отделение goods receiving ~ отдел приемки товаров government ~ правительственное ведомство government ~ правительственное учреждение department: inspection ~ отдел технического контроля international ~ международный отдел international sales ~ отделение международной торговли inventory accounting ~ отдел учета запасов invoicing ~ отдел выписки счетов-фактур layout ~ отдел макетирования legal ~ юридический отдел loan ~ ссудный отдел банка machinery ~ машинное отделение mail ~ почтовое отделение maintenance ~ вчт. отдел технического обслуживания maintenance ~ отдел технического обслуживания marketing ~ коммерческий отдел marketing ~ отдел сбыта media ~ отдел средств рекламы ~ отдел;
отделение;
the men's clothing department отдел мужского готового платья (в магазине) municipal ~ муниципальный отдел municipal treasurer's ~ финансовый отдел муниципалитета off-line ~ самостоятельный отдел operational ~ производственный отдел order ~ отдел заказов out-patient ~ амбулаторное отделение packing ~ отдел упаковки packing ~ отдел фасовки payroll ~ отдел труда и зарплаты payroll ~ финансовая часть pension ~ пенсионный отдел personnel ~ отдел кадров personnel: ~ management руководство кадрами;
personnel department отдел кадров или личного состава planning ~ отдел планирования planning ~ плановый отдел political ~ исполнительная и законодательная власть political ~ политическая власть political ~ политический отдел postal ~ почтовое отделение department: production ~ производственное подразделение production ~ производственный отдел production ~ цех основного профиля производства project ~ проектный отдел public prosecutions ~ прокуратура public relations ~ отдел по связям с общественными организациями relations: public ~ department отдел информации коммерческого предприятия;
public relations officer служащий отдела информации;
public relations man агент по рекламе public ~ department пресс-бюро;
отдел информации publicity ~ отдел рекламы и пропаганды purchasing ~ отдел закупок purchasing ~ отдел материально-технического снабжения real estate ~ отдел, ведущий операции с недвижимостью records ~ отдел учета relevant government ~ компетентный правительственный орган research ~ научно-исследовательский отдел safe-custody ~ отдел охраны банка safe-custody ~ служба охраны банка safe-deposit ~ отдел вкладов банка sales ~ отдел сбыта securities ~ отдел ценных бумаг security ~ отдел банка, специализирующийся на управлении портфелем ценных бумаг service ~ отдел обслуживания shipping ~ отдел отгрузки продукции social services ~ отдел социальных услуг spending ~ отдел расходов staff ~ отдел главной конторы staff ~ отдел кадров standards ~ отдел стандартов ~ амер. министерство;
State Department государственный департамент (министерство иностранных дел США) ;
Department of the Navy военно-морское министерство США Department: Department: State ~ государственный департамент (США) department: stock ~ отдел ценных бумаг (банка) systems ~ вчт. отдел систем trading ~ торговый отдел department: trustee ~ отдел доверительных операций vaults ~ помещение банка для сейфов veterinary ~ ветеринарное отделениеБольшой англо-русский и русско-английский словарь > department
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14 department
[dɪˈpɑ:tmənt]accounting department бухгалтерия accounting department главная бухгалтерия компании accounts department бюро отчетности accounts department отдел расчетов accounts department отдел финансовых отчетов accounts receivable department отдел учета дебиторской задолженности advertising department отдел рекламы aerological department аэрологическое отделение appeals department отдел по апелляциям appellate department отдел по апелляциям archives department архивный отдел assistant head of department заместитель начальника отдела audit department ревизионный отдел bank department отделение банка bank investment department отдел банковских инвестиций bank trust department отдел доверительных операций банка bank trust department трастовый отдел банка billing department отдел выписки счетов bookkeeping department бухгалтерия budget department бюджетный отдел cartage department отдел перевозок cash department касса в банке cash department кассово-контрольный пункт cash department кассовый отдел central customs administration department отдел управления центральной таможни city treasurer's department департамент городского казначея claims department отдел претензий claims department отдел рекламаций commercial department коммерческий отдел commercial department торговый отдел complaints department отдел рекламаций correspondence department отдел корреспонденции data processing department вчт. отдел обработки данных department ведомство; департамент department ведомство department войсковой округ department департамент department кафедра department магазин department министерство department амер. министерство; State Department государственный департамент (министерство иностранных дел США); Department of the Navy военно-морское министерство США department область, отрасль (науки, знания) department отдел, министерство, департамент department отдел; отделение; the men's clothing department отдел мужского готового платья (в магазине) department отдел department отделение department отрасль department служба department управление department факультет department цех, отделение department цех Department: Department: Inland Revenue department Управление налоговых сборов (Великобритания) department: department: inspection department отдел технического контроля Department: Department: Prime Minister's department канцелярия премьер-министра department: department: production department производственное подразделение Department: Department: State department государственный департамент (США) department: department: stock department отдел ценных бумаг (банка) Department: Department: Treasury department министерство финансов (США) department: department: trustee department отдел доверительных операций department attr. ведомственный; относящийся к ведомству; department hospital районный госпиталь department attr. ведомственный; относящийся к ведомству; department hospital районный госпиталь department of head office отдел главной конторы department of social affairs and health департамент по социальным вопросам и здравоохранению department амер. министерство; State Department государственный департамент (министерство иностранных дел США); Department of the Navy военно-морское министерство США dispatch department отдел отправки dispatch department экспедиция export department отдел экспорта finance department финансовый отдел fire department отделение пожарной охраны foreign department иностранный отдел forwarding department экспедиторское отделение goods receiving department отдел приемки товаров government department правительственное ведомство government department правительственное учреждение department: inspection department отдел технического контроля international department международный отдел international sales department отделение международной торговли inventory accounting department отдел учета запасов invoicing department отдел выписки счетов-фактур layout department отдел макетирования legal department юридический отдел loan department ссудный отдел банка machinery department машинное отделение mail department почтовое отделение maintenance department вчт. отдел технического обслуживания maintenance department отдел технического обслуживания marketing department коммерческий отдел marketing department отдел сбыта media department отдел средств рекламы department отдел; отделение; the men's clothing department отдел мужского готового платья (в магазине) municipal department муниципальный отдел municipal treasurer's department финансовый отдел муниципалитета off-line department самостоятельный отдел operational department производственный отдел order department отдел заказов out-patient department амбулаторное отделение packing department отдел упаковки packing department отдел фасовки payroll department отдел труда и зарплаты payroll department финансовая часть pension department пенсионный отдел personnel department отдел кадров personnel: department management руководство кадрами; personnel department отдел кадров или личного состава planning department отдел планирования planning department плановый отдел political department исполнительная и законодательная власть political department политическая власть political department политический отдел postal department почтовое отделение department: production department производственное подразделение production department производственный отдел production department цех основного профиля производства project department проектный отдел public prosecutions department прокуратура public relations department отдел по связям с общественными организациями relations: public department department отдел информации коммерческого предприятия; public relations officer служащий отдела информации; public relations man агент по рекламе public department department пресс-бюро; отдел информации publicity department отдел рекламы и пропаганды purchasing department отдел закупок purchasing department отдел материально-технического снабжения real estate department отдел, ведущий операции с недвижимостью records department отдел учета relevant government department компетентный правительственный орган research department научно-исследовательский отдел safe-custody department отдел охраны банка safe-custody department служба охраны банка safe-deposit department отдел вкладов банка sales department отдел сбыта securities department отдел ценных бумаг security department отдел банка, специализирующийся на управлении портфелем ценных бумаг service department отдел обслуживания shipping department отдел отгрузки продукции social services department отдел социальных услуг spending department отдел расходов staff department отдел главной конторы staff department отдел кадров standards department отдел стандартов department амер. министерство; State Department государственный департамент (министерство иностранных дел США); Department of the Navy военно-морское министерство США Department: Department: State department государственный департамент (США) department: stock department отдел ценных бумаг (банка) systems department вчт. отдел систем trading department торговый отдел department: trustee department отдел доверительных операций vaults department помещение банка для сейфов veterinary department ветеринарное отделение -
15 account department
учет, упр. бухгалтерия (отдел организации, осуществляющий бухгалтерский учет ее деятельности)Syn:See: -
16 cost department
упр., учет отдел учета затрат [себестоимости\] (калькулирует затраты организации на осуществление ею своей деятельности (напр., производственных затрат, сбытовых затрат, затрат по оказанию услуг и т. д.), анализирует структуру и динамику затрат, выявляет отклонения реальных затрат от запланированных (а также определяет причины отклонений), прогнозирует уровень затрат на будущий период, планирует затраты)Syn:See: -
17 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.———————————————————————————————————————— -
18 account
noun1) (Finance) Rechnung, diekeep accounts/the accounts — Buch/die Bücher führen
on account — auf Rechnung; a conto
on one's [own] account — auf eigene Rechnung; (fig.) von sich aus
2) (at bank, shop) Konto, das3) (statement of facts) Rechenschaft, diegive or render an account for something — über etwas (Akk.) Rechenschaft ablegen
4) (consideration)take account of something, take something into account — etwas berücksichtigen
take no account of something/somebody, leave something/somebody out of account — etwas/jemanden unberücksichtigt lassen od. nicht berücksichtigen
on no account, not on any account — auf [gar] keinen Fall
5) (importance)of little/no account — von geringer/ohne Bedeutung
6) (report)an account [of something] — ein Bericht [über etwas (Akk.)]
give a full account of something — ausführlich über etwas (Akk.) berichten
Phrasal Verbs:- academic.ru/83952/account_for">account for* * *1) (an arrangement by which a person keeps his money in a bank: I have( opened) an account with the local bank.) die Rechnung2) (a statement of money owing: Send me an account.) Geschaftsbücher3) (a description or explanation (of something that has happened): a full account of his holiday.) das Konto4) (an arrangement by which a person makes a regular (eg monthly) payment instead of paying at the time of buying: I have an account at Smiths.) Kundenkonto5) ((usually in plural) a record of money received and spent: You must keep your accounts in order; ( also adjective) an account book.) der Bericht•- accountancy- accountant
- account for
- on account of
- on my/his etc account
- on my/his account
- on no account
- take something into account
- take into account
- take account of something
- take account of* * *ac·count[əˈkaʊnt]I. nby [or from] all \accounts nach allem, was man so hörtby his own \account eigenen Aussagen zufolgeto have an \account with a bank ein Konto bei einer Bank habento draw money out of [or withdraw money from] an \account Geld von einem Konto abhebencurrent BRIT [or AM checking] \account (personal) Girokonto nt; (business) Kontokorrentkonto nt fachsprjoint \account Gemeinschaftskonto ntsecurities \account Depot ntNOW \account AM zinstragendes Kontostatement of \account Kontoauszug mto be on one's \account money auf dem Konto seinto open/close an \account [with sb] ein Konto [bei jdm] eröffnen/auflösento pay sth into [or AM, AUS deposit sth in] an \account etw auf ein Konto überweisen; (in person) etw auf ein Konto einzahlenwill that be cash or \account? zahlen Sie bar oder geht das auf Rechnung?to buy sth on \account BRIT etw auf Kredit kaufento have an \account with sb bei jdm auf Rechnung kaufento put sth on [or charge sth to] sb's \account etw auf jds Rechnung setzen, jdm etw in Rechnung stellen▪ \accounts pl [Geschäfts]bücher pl\accounts payable Kreditoren pl, Verbindlichkeiten pl\accounts receivable Forderungen pl, Außenstände plcapital \account Darstellung f des Kapitalverkehrs mit dem Auslandcurrent \account balance of payments Saldo m der Leistungsbilanzperiod of \account FIN, ECON Geschäftsjahr ntto keep an \account of sth über etw akk Buch führen6. STOCKEXtrading [or dealing] for the \account [or \account trading] Wertpapiergeschäfte, bei denen Auslieferung und Abrechnung der Papiere am nächsten Abrechnungstermin erfolgtrolling \account Erfüllung von Börsengeschäften zu einem späteren, entweder feststehenden oder vereinbarten Terminto take sth into \account [or to take \account of sth] etw berücksichtigen [o in Betracht ziehen]to take into \account that... berücksichtigen [o in Betracht ziehen], dass...to take no \account of sth [or to leave sth out of [the] \account] etw nicht berücksichtigen, etw außer Acht lassen9. (reason)on that \account I think... aus diesem Grund schlage ich vor,...on my/her/his \account meinet-/ihret-/seinetwegenon no [or not on any] \account auf keinen Fall, unter keinen Umständento be of little \account von geringer Bedeutung seinto be of no \account keinerlei Bedeutung habenon one's own \account auf eigenes Risikoaction for an \account Rechnungslegungklage f13.▶ to be called [or brought] to \account [for sth] [für etw akk] zur Verantwortung [o Rechenschaft] gezogen werden▶ to give a good \account of oneself eine gute Figur abgeben; (in a fight, competition) sich akk wacker schlagento \account oneself fortunate sich akk glücklich schätzenI would \account it an honour if... es wäre mir eine Ehre,...III. vi1. (explain)there's no \accounting for taste[s] über Geschmack lässt sich streiten2. (locate)▪ to \account for sb jds Verbleib klären3. (make up)▪ to \account for sth:students \account for the majority of our customers Studenten machen den größten Teil unserer Kundschaft aus4. (bill)▪ to \account for sth etw mit einberechnen* * *[ə'kaʊnt]1. n1) Darstellung f; (= report) Bericht mto keep an account of one's expenses/experiences — über seine Ausgaben Buch führen/seine Erlebnisse schriftlich festhalten
by or from all accounts —
by your own account — nach Ihrer eigenen Darstellung, nach Ihren eigenen Angaben
to give an account of sth — über etw (acc) Bericht erstatten
to give a good account of oneself — sich gut schlagen
to be called or held to account for sth — über etw (acc) Rechenschaft ablegen müssen
2)(= consideration)
to take account of sb/sth, to take sb/sth into account — jdn/etw in Betracht ziehento take no account of sb/sth, to leave sb/sth out of account — jdn/etw außer Betracht lassen
on no account, not on any account — auf (gar) keinen Fall
on this/that account — deshalb, deswegen
on my/his/their account — meinet-/seinet-/ihretwegen
3) (= benefit) Nutzen mto turn sth to (good) account — (guten) Gebrauch von etw machen, etw (gut) nützen
4)(= importance)
of little account — von geringer Bedeutung5) (FIN, COMM) (at bank, shop) Konto nt (with bei); (= client) Kunde m, Kundin f; (= bill) Rechnung fto win sb's account — jdn als Kunden gewinnen
£50 on account — £ 50 als Anzahlung
account payee only (Brit) — nur zur Verrechnung
to keep the accounts — die Bücher führen, die Buchführung machen
2. vt(form: consider) erachten als* * *account [əˈkaʊnt]account o.s. lucky sich glücklich schätzen;be accounted a genius als Genie geltenB v/i1. account (to sb) for (jemandem) Rechenschaft ablegen über (akk), sich (jemandem gegenüber) verantworten für2. die Verantwortung tragen, verantwortlich sein ( beide:for für)3. erklären, begründen ( beide:for akk):how do you account for that? wie erklären Sie sich das?;that accounts for it das erklärt die Sache;there is no accounting for tastes über (den) Geschmack lässt sich nicht streiten, die Geschmäcker sind verschiedenthis region alone accounts for some 20% of the whole populationC s1. WIRTSCHa) Berechnung f, Rechnung fb) pl Geschäftsbücher plc) pl (Rechnungs-, Jahres)Abschluss md) Konto n:have no money in one’s account kein Geld auf dem Konto haben;hold an account with ein Konto haben bei;pay sth into one’s account etwas auf sein Konto einzahlen;2. Rechenschaft f, Rechenschaftsbericht m:a) jemanden zur Rechenschaft ziehen ( for wegen),b) mit jemandem abrechnen ( for wegen);give (an) account of Rechenschaft ablegen über (akk)( → C 3);give a good (bad) account of o.s.a) sich von seiner guten (schlechten) Seite zeigen,b) gut (schlecht) abschneiden;3. Bericht m, Darstellung f, Beschreibung f, auch (künstlerische) Interpretation:give an account of Bericht erstatten über (akk)( → C 2)4. Liste f, Verzeichnis n:keep an account of Buch führen über (akk)5. Erwägung f, Berücksichtigung f:leave out of account außer Betracht lassen;take account of, take into account Rechnung tragen (dat), in Betracht oder Erwägung ziehen, einkalkulieren, berücksichtigen;on account of wegen, aufgrund von (od gen);on his account seinetwegen;on my mother’s account wegen meiner Mutter, mit Rücksicht auf meine Mutter;on one’s own account von sich aus (→ Bes Redew);on no account, not on any account auf keinen Fall, unter keinen Umständen;on all accounts auf jeden Fall, unbedingt6. Wert m, Wichtigkeit f, Bedeutung f, Ansehen n, Geltung f:of no account unbedeutend, ohne Bedeutung, wertlos7. Gewinn m, Vorteil m:find one’s account in sth bei etwas profitieren oder auf seine Kosten kommen;put ( oder turn) sth to (good) account sich etwas zunutze machen, Kapital schlagen aus etwas, Nutzen ziehen aus etwasBesondere Redewendungen: account carried forward Vortrag m auf neue Rechnung;accounts payable Verbindlichkeiten, (Bilanz) US Kreditoren;accounts receivable Außenstände, (Bilanz) US Debitoren;buy for the account (Börse) auf Termin kaufen;carry to account in Rechnung stellen;carry to a new account auf neue Rechnung vortragen;for account only nur zur Verrechnung;for the account of another auf fremde Rechnung;for one’s own account auf eigene Rechnung;for the account and risk of für Rechnung und Gefahr von (od gen);a) auf Rechnung,b) auf Abschlag, als Anzahlung;on one’s own accounta) auf eigene Rechnung,b) auf eigene Gefahr;payment per account Saldozahlung f;place ( oder put) sth to sb’s account jemandem etwas berechnen oder in Rechnung stellen; → render A 10acc. abk3. accordingacct. abk2. accountant* * *noun1) (Finance) Rechnung, diekeep accounts/the accounts — Buch/die Bücher führen
settle or square accounts with somebody — (lit. or fig.) mit jemandem abrechnen
on account — auf Rechnung; a conto
on one's [own] account — auf eigene Rechnung; (fig.) von sich aus
2) (at bank, shop) Konto, das3) (statement of facts) Rechenschaft, diegive or render an account for something — über etwas (Akk.) Rechenschaft ablegen
take account of something, take something into account — etwas berücksichtigen
take no account of something/somebody, leave something/somebody out of account — etwas/jemanden unberücksichtigt lassen od. nicht berücksichtigen
on no account, not on any account — auf [gar] keinen Fall
5) (importance)of little/no account — von geringer/ohne Bedeutung
6) (report)an account [of something] — ein Bericht [über etwas (Akk.)]
give a full account of something — ausführlich über etwas (Akk.) berichten
by or from all accounts — nach allem, was man hört
Phrasal Verbs:* * *n.Berechnung f.Bericht -e m.Konto -s n.Rechnung -en f.Wert -e m. -
19 system
n1) система; комплекс2) система; порядок; классификация3) метод; способ
- accelerated cost recovery system
- accounting system
- actual cost system
- administrative system
- advanced system
- airline system
- appointment system
- assessment system
- automated control system
- automated management system
- automatic conveyor system
- automatic data processing system
- automatic transfer system
- banking system
- batch system
- bidding system
- bilateral clearing system
- bimetallic monetary system
- bonus system
- budgetary control system
- cash system
- centralized control system
- central record system
- chain store system
- checking system
- classification system
- clearing system
- clearing house interbank payment system
- closed system
- closed system of finance
- communication system
- computerised system
- computerised system of payments
- computerised interbank clearing system
- conference system
- constrained system
- constraint system
- container system
- contract system
- contractual vertical marketing system
- control system
- controlled system
- corporate vertical marketing system
- cost accounting system
- cost control system
- cost distribution system
- credit system
- crediting system
- credit scoring system
- credit transfer system
- cropping system
- currency system
- data system
- data acquisition system
- data collection system
- data interchange system
- data processing system
- data transmission system
- decentralized system
- decimal system
- deferred rebate system
- department incentive system
- deposit insurance system
- distribution system
- dual system
- dual-pay system
- dual price system
- dual standard cost system
- dynamic system
- economic system
- educational system
- electronic book-entry system
- electronic fund transfer system
- engineering system
- equilibrium system
- estimate cost system
- European monetary system
- evaluation system
- exchange system
- factory system
- farming system
- farm price system
- Federal Reserve System
- feedback system
- financial system
- fiscal system
- forecasting system
- free enterprise system
- generalized system of preferences
- giro system
- hauling system
- hire purchase system
- historical cost system
- household system
- import quota system
- imprest system
- industrial system
- inefficient tax system
- information system
- information retrieval system
- in-plant system
- inspection system
- integrated accounting system
- integrated record system
- Internet-based system
- inventory control system
- irrigation system
- job order cost system
- judicial system
- justice system
- land tenure system
- land-use system
- legal system
- licence system
- linear system
- lump system
- macroeconomic system
- management system
- management information system
- managerial system
- market system
- marketing system
- master system
- measuring system
- mechanical accounting system
- mercantile system
- metric system
- monetary system
- monitoring system
- multichannel system
- multicomputer system
- multidepot system
- multiitem system
- multilateral system of settlements
- multilevel system
- multiple system
- multiproduct inventory system
- multipurpose system
- multirobot system
- multistage system
- multiuser computer system
- national banking system
- normalized system
- office system
- one-crop system
- one-price system
- open price system
- operating system
- operational system
- order system
- ordering system
- par value system
- patent system
- pay system
- pay-as-you-earn system
- pay-as-you-go system
- payment system
- petty cash system
- piecework system
- planning system
- postal system
- post giro system
- power system
- premium system
- price system
- priority system
- private enterprise system
- process control system
- processing system
- production system
- product testing system
- programme system
- programme development system
- programming system
- protectionist system
- protective system
- public-address system
- quality system
- quality intelligence system
- quality rating system
- queueing system
- quota system
- railroad system
- railway system
- rating system
- rationing system
- real-time system
- recording system
- record keeping system
- reference system
- registration system
- relay system
- remote-control system
- reporting system
- retail trade system
- retrieval system
- risk-management system
- rotation system
- savings bank system
- scoring system
- search system
- selection system
- service system
- settlement system
- sewage system
- shared resource system
- shuttle system
- single system
- single-channel system
- social system
- stable system
- stand-alone system
- standard system
- standard cost system
- standby system
- state system
- static system
- stationary system
- storage system
- storekeeping system
- supply system
- sweating system
- tariff system
- tax system
- taxation system
- telecommunication system
- telephone system
- telephone answering system
- tender system
- tenure system
- testing system
- time-shared system
- timesharing system
- transfer system
- transmission system
- transport system
- transportation system
- trial system
- truck system
- two-shift system
- two-tier banking system
- two-tier gold system
- underwriting system
- uniform system of accounts
- universal time system
- unstable system
- value system
- vertical marketing system
- voucher system
- wage system
- wage labour system
- warehousing system
- waste disposal system
- waste handling system
- waste treatment system
- water system
- weighting system
- working system
- world system
- system of accounts
- system of administration
- system of bookkeeping
- system of classification
- system of control
- system of distribution
- system of information
- system of levies
- system of management
- system of marketing
- system of marking
- system of protective tariffs
- system of sales
- system of settlements
- system of tariffs
- system of taxation
- system of transportation
- system of units
- system of weights and measures
- bypass the banking system
- convert to a metric system
- design a system
- operate a system
- phase out the quota systemEnglish-russian dctionary of contemporary Economics > system
-
20 control
control [kən'trəʊl]direction ⇒ 1 (a) contrôle ⇒ 1 (a), 1 (b), 1 (e), 1 (f) maîtrise ⇒ 1 (a) témoin ⇒ 1 (d) douane ⇒ 1 (e) diriger ⇒ 3 (a) contrôler ⇒ 3 (a), 3 (c), 3 (d) régler ⇒ 3 (b) maîtriser ⇒ 3 (c)1 noun(a) (of country, organization) direction f; (of car, machine) contrôle m; (of one's life) maîtrise f; (of oneself) maîtrise f (de soi); Sport (of ball) contrôle m;∎ to have control of or over sb avoir de l'autorité sur qn;∎ to have control of or over sth avoir le contrôle de qch;∎ to gain control of sth prendre le contrôle de qch;∎ the rebels have gained control of the capital les rebelles ont pris le contrôle de la capitale;∎ to be in control of sth être maître de qch;∎ to lose control (of oneself) ne plus être maître de soi;∎ to regain control of oneself se ressaisir;∎ the situation is under control nous maîtrisons la situation;∎ everything's under control (organized, in hand) tout est en bonne voie; (there's no need to panic) tout va bien;∎ to keep sth under control maîtriser qch;∎ dogs must be kept under control les chiens doivent être tenus en laisse;∎ the fire was finally brought under control l'incendie fut finalement maîtrisé;∎ public spending is under the control of our department le budget national relève de notre département;∎ the country is no longer under British/government control le pays n'est plus sous contrôle britannique/gouvernemental;∎ beyond or outside one's control indépendant de sa volonté;∎ due to circumstances beyond our control en raison de circonstances indépendantes de notre volonté;∎ the fire was out of control on n'arrivait pas à maîtriser l'incendie;∎ the car went out of control le chauffeur a perdu le contrôle de sa voiture;∎ things/the situation had got out of control la situation était devenue incontrôlable;∎ the crowd got out of control la foule s'est déchaînée;∎ her children are completely out of control ses enfants sont intenables∎ volume control réglage m du volume;∎ controls (on car, aircraft, machine) commandes fpl;∎ the pilot was at the controls/took over the controls le pilote était aux commandes/a pris les commandes(d) (in experiment) témoin m∎ passport and custom controls formalités fpl de douane(f) (restraint) contrôle m;∎ price/wage controls contrôle m des prix/des salaires;∎ immigration controls contrôle m de l'immigration;∎ there are to be new government controls on financial practices il y aura de nouvelles réglementations gouvernementales sur les pratiques financières(button, switch) de commande, de réglage∎ this switch controls the central heating ce commutateur règle ou commande le chauffage central(c) (curb → inflation, prices, spending, fire) maîtriser; (→ imports) limiter; (→ disease) enrayer, juguler; (master, restrain → activities, emotions) maîtriser; (→ one's passions) dompter; (→ one's reactions) contrôler, maîtriser; (→ animal, pupil) tenir, se faire obéir de; (→ crowd) contenir;∎ try to control yourself essaie de te contrôler ou maîtriser;∎ she could barely control her anger elle avait du mal à maîtriser sa colère;∎ he can't control his pupils il ne tient pas ses élèves, il manque d'autorité sur ses élèves►► Finance control account compte m collectif;Computing control bit bit m de contrôle;Cars control box régulateur m de charge;Computing control bus bus m de contrôle;Computing control character caractère m de contrôle;Computing control code code m de commande;control column manche m à balai;control commands commandes fpl;Finance control commission commission f de contrôle;control desk bureau m de contrôle;control experiment expérience f de contrôle;control freak personne f qui veut tout contrôler;control freakery manie f de vouloir tout contrôler;Technology control gear appareils mpl ou organes mpl de commande;control group groupe m témoin;Computing control key touche f contrôle;Computing control knob molette f de réglage;Marketing control market marché m témoin;Computing control program programme m de contrôle;Marketing control question (in market research) question f de contrôle;Nuclear control rod barre f de commande;control room salle f des commandes; Nautical poste m de commande; Radio & Television (cabine f de) régie f;control tower tour f de contrôle
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