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1 forward financial statement
учет прогнозная финансовая отчетность* (баланс, отчет о прибылях и убытках и др. формы отчетности, составленные по данным прогнозного учета)See:Англо-русский экономический словарь > forward financial statement
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2 forward financial statement
Бухгалтерия: прогнозный финансовый отчётУниверсальный англо-русский словарь > forward financial statement
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3 forward
1. прил.1) общ. передний; направленный впередSee:forward induction, forward integration, forward merger, forward planning, forward rotation, forward scheduling, forward stock, forward triangular merger2) общ. передовой, прогрессивный, лидирующий; лучшийSee:3)а) общ. заблаговременный, предварительныйб) общ. рассчитанный на будущееSee:forward accounting, forward averaging, forward dollars, forward looking indicators, forward financial statement, forward P/E4) эк. форвардный (о закупках, контрактах: поставляемый со сроком в будущем)"Forward delivery" means that the goods will be delivered at a future date. — Форвардная поставка означает, что товар будет поставлен к некоторой будущей дате.
See:forward business, forward buying, forward commitment, forward contract, forward contracting, forward cover, forward deal, forward dealing, forward delivery, forward discount, forward exchange agreement, forward exchange contract, forward exchange rate, forward exchange transaction, forward margin, forward market, forward maturity, forward order, forward premium, forward price, forward pricing, forward purchase, forward rate, forward reversing option, forward sale, forward selling, forward start swap, forward swap, forward transaction2. нареч.1) общ. с этого момента, отныне, впредь2) общ. в будущемMaize still dear, but cheaper forward. — Кукуруза все еще дорога, но в будущем подешевеет.
3) общ. вперед, от себя, дальшеSee:4) общ. спереди, на виду3. сущ.1) спорт. нападающий, форвард2) эк., часто мн. форвард, форвардный контрактSyn:See:at-the-money forward, break-forward, municipal forwards, outright forward, participation forward, range forward, roll forward, roll-down and forward, roll-up and forward4. гл.1) общ. ускорять; способствовать2) общ. пересылать, переадресовывать
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1) форвардный: срочный, со сроком в будущем, будущий; 2) (to) перевозить, отправлять, отгружать, направлять; 3) (to) посылать в другом направлении, по другому адресу; напр., письмо приходит на старый адрес человека, а затем "досылается"; см. forwarding company.* * *• /direction/ вперед• 1) /vt/ отправлять; 2) /vt/ ускорять* * *. См. Forward contract . Инвестиционная деятельность . -
4 forward accounting
учет прогрессивный [прогнозный\] учет* (учет, направленный на будущее; включает учет фактов будущей хозяйственной деятельности, прогнозирование, планирование, буджетирование, нормирование и др.)See:* * * -
5 FS
1) Общая лексика: For Sale (Продам, Продаю - в объявлениях), TEO, ТЭО, технико-экономическое обоснование2) Компьютерная техника: Field Separator3) Геология: Field Stones4) Спорт: Fantasy Schedule, frontside (в скейтбординге: способ подъезда к цели)5) Военный термин: Flight Service, Flying Screen, Force Support, Fort Smith, French ship, Friendly Status, factor of safety, far side, fast screening, fast slew, feasibility study, federal standard, female soldier, field security, field service, field station, fighter squadron, filler for smoke, fin-stabilized, final settlement, financial statement, fire support, fire switch, firing set, firing station, first stage, flame shielding, flashless, smokeless, flight safety, flight sergeant, flight simulator, flight surgeon, flying status, foreign service, foresight, forward scatter, forward support, frequency shift, frequency stability, frequency standard, future system6) Техника: Foot Stone, fail-safe, fail-soft, failure sensing, false signature, far field, fast forward, fast speed relay, fast-shear, fatal failure, fault sequence, fault signaling, feasible solution, feedback, stabilized, field size, field-of-vision stop, filtration fraction, fine fill, fine sand, finishing superheater, finite state machine, fishing for, fixed focus, fixed storage, flat face, flight software, flip-flop, focusing scale, focusing screen, follow shot, forward scattering, frac finder, frequency shifting, full of fluid, full scale, full shot, full side, functional selector, fusible link, ФС, функциональный стандарт, полная шкала (full scale)7) Шутливое выражение: Funny Stuff8) Химия: Free State9) Математика: Finite Size, Finite Sup, ряд Фурье (Fourier series)10) Метеорология: Forest Service11) Юридический термин: Florida Statutes12) Бухгалтерия: Fact Sheet, financial statements13) Ветеринария: female spayed (самка после овариэктомии, стерилизованная)14) Грубое выражение: Fat Shit, Full Screen15) Металлургия: Flat Slip16) Политика: French Southern and Antarctic Lands17) Телекоммуникации: Frame Status, File Services (SNA)18) Сокращение: (type abbreviation) Corvette (guided missile; G), Field Standard, Fin-Stabilised, Fire Station, Firing Section for missile system, Full Standard, Sulphur Trioxide / Chlorsulphonic Acid Smoke (Chemical warfare mixture), female soldered, forged steel, full size, functional schematic, fuselage station, sulfur trioxide chlorsulfonic acid, finish specification (number), freight supply (vessel), free stock19) Физиология: Flexibility Syndrome, Frozen Section20) Электроника: Frequency Synthesizer21) Вычислительная техника: File System, file separator, Frame Status (FDDI, Token Ring), File System (LVM), разделитель файлов22) Нефть: float shoe, башмак с обратным клапаном (float shoe), запас прочности (factor of safety), обнаружение неисправности (failure sensing), обслуживание в промысловых условиях, передача сигнала о неисправности (fault signaling), техническое обоснование (feasibility study), федеральные технические условия (США; Federal specifications), федеральный стандарт (США; Federal standard), коэффициент надёжности (factor of safety), техническое обслуживание в условиях эксплуатации (field service)23) Биохимия: Free Sterols, Freeze Substitution24) Космонавтика: пм, Forest Service (USA)25) Картография: fixed station, flagstaff, fog signal station, fog siren, fundamental station26) Бумажная промышленность: felt side27) Банковское дело: окончательный расчёт (final settlement), полный расчёт (final settlement)28) Транспорт: Food Stop, Forward Seating, Freight And Supply29) Силикатное производство: flame spraying30) СМИ: Future Shock31) Деловая лексика: Four Star, Full Service32) Бурение: изучение возможности применения (feasibility study; стадия технического проектирования)33) Планирование: Завершение (этапа) до начала (другого) (Finish to Start - описание взаимосвязи двух этапов в графике выполнения работ)34) Сетевые технологии: de-facto standard, file server, разделитель полей, файл-сервер, файловый сервер35) Полимеры: Faraday Society, Federal Specifications, filmstrip36) Автоматика: file structure37) Контроль качества: Federal Specification, free slack, full-scale38) Медицинская техника: fractional shortening (ЭхоКГ)39) Химическое оружие: chlorosulfonic acid40) Военно-морской флот: French Ship (перед названиями военных кораблей ВМФ Франции)41) Велосипеды: full suspension.42) Расширение файла: File Separation43) Нефть и газ: flow switch, functional safety, (сокр. от) field dpecialist = полевой специалист (работник полевой партии/отряда, напр., в полевой геофизике, ГИС, обслуживании скважин)44) Электротехника: fast-speed, fuel scheduling45) Ebay. Free Shipping46) ООН: Firing Squad47) Общественная организация: Fabian Society48) Должность: Forensic Science, Fully Successful49) NYSE. Four Seasons Hotels, Inc.50) Единицы измерений: Fixed Scale51) Парашютный спорт: групповая акробатика (вид парашютного спорта) -
6 Fs
1) Общая лексика: For Sale (Продам, Продаю - в объявлениях), TEO, ТЭО, технико-экономическое обоснование2) Компьютерная техника: Field Separator3) Геология: Field Stones4) Спорт: Fantasy Schedule, frontside (в скейтбординге: способ подъезда к цели)5) Военный термин: Flight Service, Flying Screen, Force Support, Fort Smith, French ship, Friendly Status, factor of safety, far side, fast screening, fast slew, feasibility study, federal standard, female soldier, field security, field service, field station, fighter squadron, filler for smoke, fin-stabilized, final settlement, financial statement, fire support, fire switch, firing set, firing station, first stage, flame shielding, flashless, smokeless, flight safety, flight sergeant, flight simulator, flight surgeon, flying status, foreign service, foresight, forward scatter, forward support, frequency shift, frequency stability, frequency standard, future system6) Техника: Foot Stone, fail-safe, fail-soft, failure sensing, false signature, far field, fast forward, fast speed relay, fast-shear, fatal failure, fault sequence, fault signaling, feasible solution, feedback, stabilized, field size, field-of-vision stop, filtration fraction, fine fill, fine sand, finishing superheater, finite state machine, fishing for, fixed focus, fixed storage, flat face, flight software, flip-flop, focusing scale, focusing screen, follow shot, forward scattering, frac finder, frequency shifting, full of fluid, full scale, full shot, full side, functional selector, fusible link, ФС, функциональный стандарт, полная шкала (full scale)7) Шутливое выражение: Funny Stuff8) Химия: Free State9) Математика: Finite Size, Finite Sup, ряд Фурье (Fourier series)10) Метеорология: Forest Service11) Юридический термин: Florida Statutes12) Бухгалтерия: Fact Sheet, financial statements13) Ветеринария: female spayed (самка после овариэктомии, стерилизованная)14) Грубое выражение: Fat Shit, Full Screen15) Металлургия: Flat Slip16) Политика: French Southern and Antarctic Lands17) Телекоммуникации: Frame Status, File Services (SNA)18) Сокращение: (type abbreviation) Corvette (guided missile; G), Field Standard, Fin-Stabilised, Fire Station, Firing Section for missile system, Full Standard, Sulphur Trioxide / Chlorsulphonic Acid Smoke (Chemical warfare mixture), female soldered, forged steel, full size, functional schematic, fuselage station, sulfur trioxide chlorsulfonic acid, finish specification (number), freight supply (vessel), free stock19) Физиология: Flexibility Syndrome, Frozen Section20) Электроника: Frequency Synthesizer21) Вычислительная техника: File System, file separator, Frame Status (FDDI, Token Ring), File System (LVM), разделитель файлов22) Нефть: float shoe, башмак с обратным клапаном (float shoe), запас прочности (factor of safety), обнаружение неисправности (failure sensing), обслуживание в промысловых условиях, передача сигнала о неисправности (fault signaling), техническое обоснование (feasibility study), федеральные технические условия (США; Federal specifications), федеральный стандарт (США; Federal standard), коэффициент надёжности (factor of safety), техническое обслуживание в условиях эксплуатации (field service)23) Биохимия: Free Sterols, Freeze Substitution24) Космонавтика: пм, Forest Service (USA)25) Картография: fixed station, flagstaff, fog signal station, fog siren, fundamental station26) Бумажная промышленность: felt side27) Банковское дело: окончательный расчёт (final settlement), полный расчёт (final settlement)28) Транспорт: Food Stop, Forward Seating, Freight And Supply29) Силикатное производство: flame spraying30) СМИ: Future Shock31) Деловая лексика: Four Star, Full Service32) Бурение: изучение возможности применения (feasibility study; стадия технического проектирования)33) Планирование: Завершение (этапа) до начала (другого) (Finish to Start - описание взаимосвязи двух этапов в графике выполнения работ)34) Сетевые технологии: de-facto standard, file server, разделитель полей, файл-сервер, файловый сервер35) Полимеры: Faraday Society, Federal Specifications, filmstrip36) Автоматика: file structure37) Контроль качества: Federal Specification, free slack, full-scale38) Медицинская техника: fractional shortening (ЭхоКГ)39) Химическое оружие: chlorosulfonic acid40) Военно-морской флот: French Ship (перед названиями военных кораблей ВМФ Франции)41) Велосипеды: full suspension.42) Расширение файла: File Separation43) Нефть и газ: flow switch, functional safety, (сокр. от) field dpecialist = полевой специалист (работник полевой партии/отряда, напр., в полевой геофизике, ГИС, обслуживании скважин)44) Электротехника: fast-speed, fuel scheduling45) Ebay. Free Shipping46) ООН: Firing Squad47) Общественная организация: Fabian Society48) Должность: Forensic Science, Fully Successful49) NYSE. Four Seasons Hotels, Inc.50) Единицы измерений: Fixed Scale51) Парашютный спорт: групповая акробатика (вид парашютного спорта) -
7 fs
1) Общая лексика: For Sale (Продам, Продаю - в объявлениях), TEO, ТЭО, технико-экономическое обоснование2) Компьютерная техника: Field Separator3) Геология: Field Stones4) Спорт: Fantasy Schedule, frontside (в скейтбординге: способ подъезда к цели)5) Военный термин: Flight Service, Flying Screen, Force Support, Fort Smith, French ship, Friendly Status, factor of safety, far side, fast screening, fast slew, feasibility study, federal standard, female soldier, field security, field service, field station, fighter squadron, filler for smoke, fin-stabilized, final settlement, financial statement, fire support, fire switch, firing set, firing station, first stage, flame shielding, flashless, smokeless, flight safety, flight sergeant, flight simulator, flight surgeon, flying status, foreign service, foresight, forward scatter, forward support, frequency shift, frequency stability, frequency standard, future system6) Техника: Foot Stone, fail-safe, fail-soft, failure sensing, false signature, far field, fast forward, fast speed relay, fast-shear, fatal failure, fault sequence, fault signaling, feasible solution, feedback, stabilized, field size, field-of-vision stop, filtration fraction, fine fill, fine sand, finishing superheater, finite state machine, fishing for, fixed focus, fixed storage, flat face, flight software, flip-flop, focusing scale, focusing screen, follow shot, forward scattering, frac finder, frequency shifting, full of fluid, full scale, full shot, full side, functional selector, fusible link, ФС, функциональный стандарт, полная шкала (full scale)7) Шутливое выражение: Funny Stuff8) Химия: Free State9) Математика: Finite Size, Finite Sup, ряд Фурье (Fourier series)10) Метеорология: Forest Service11) Юридический термин: Florida Statutes12) Бухгалтерия: Fact Sheet, financial statements13) Ветеринария: female spayed (самка после овариэктомии, стерилизованная)14) Грубое выражение: Fat Shit, Full Screen15) Металлургия: Flat Slip16) Политика: French Southern and Antarctic Lands17) Телекоммуникации: Frame Status, File Services (SNA)18) Сокращение: (type abbreviation) Corvette (guided missile; G), Field Standard, Fin-Stabilised, Fire Station, Firing Section for missile system, Full Standard, Sulphur Trioxide / Chlorsulphonic Acid Smoke (Chemical warfare mixture), female soldered, forged steel, full size, functional schematic, fuselage station, sulfur trioxide chlorsulfonic acid, finish specification (number), freight supply (vessel), free stock19) Физиология: Flexibility Syndrome, Frozen Section20) Электроника: Frequency Synthesizer21) Вычислительная техника: File System, file separator, Frame Status (FDDI, Token Ring), File System (LVM), разделитель файлов22) Нефть: float shoe, башмак с обратным клапаном (float shoe), запас прочности (factor of safety), обнаружение неисправности (failure sensing), обслуживание в промысловых условиях, передача сигнала о неисправности (fault signaling), техническое обоснование (feasibility study), федеральные технические условия (США; Federal specifications), федеральный стандарт (США; Federal standard), коэффициент надёжности (factor of safety), техническое обслуживание в условиях эксплуатации (field service)23) Биохимия: Free Sterols, Freeze Substitution24) Космонавтика: пм, Forest Service (USA)25) Картография: fixed station, flagstaff, fog signal station, fog siren, fundamental station26) Бумажная промышленность: felt side27) Банковское дело: окончательный расчёт (final settlement), полный расчёт (final settlement)28) Транспорт: Food Stop, Forward Seating, Freight And Supply29) Силикатное производство: flame spraying30) СМИ: Future Shock31) Деловая лексика: Four Star, Full Service32) Бурение: изучение возможности применения (feasibility study; стадия технического проектирования)33) Планирование: Завершение (этапа) до начала (другого) (Finish to Start - описание взаимосвязи двух этапов в графике выполнения работ)34) Сетевые технологии: de-facto standard, file server, разделитель полей, файл-сервер, файловый сервер35) Полимеры: Faraday Society, Federal Specifications, filmstrip36) Автоматика: file structure37) Контроль качества: Federal Specification, free slack, full-scale38) Медицинская техника: fractional shortening (ЭхоКГ)39) Химическое оружие: chlorosulfonic acid40) Военно-морской флот: French Ship (перед названиями военных кораблей ВМФ Франции)41) Велосипеды: full suspension.42) Расширение файла: File Separation43) Нефть и газ: flow switch, functional safety, (сокр. от) field dpecialist = полевой специалист (работник полевой партии/отряда, напр., в полевой геофизике, ГИС, обслуживании скважин)44) Электротехника: fast-speed, fuel scheduling45) Ebay. Free Shipping46) ООН: Firing Squad47) Общественная организация: Fabian Society48) Должность: Forensic Science, Fully Successful49) NYSE. Four Seasons Hotels, Inc.50) Единицы измерений: Fixed Scale51) Парашютный спорт: групповая акробатика (вид парашютного спорта) -
8 FS
FS, far side————————FS, fast screening————————FS, fast slewбыстрый поворот [разворот]————————FS, feasibility studyисследование технической осуществимости проекта [программы]; изучение возможности применения (системы)————————FS, federal specificationsфедеральные спецификации, федеральные технические требования [условия]————————FS, federal standard————————FS, female soldier————————FS, field security————————FS, field serviceполевое обслуживание, обслуживание войск————————FS, field stationполевая радиостанция; заграничная резидентура (ЦРУ)————————FS, fighter squadron————————FS, filler for smoke (shells)————————FS, fin-stabilizedркт с оперением, со стабилизатором————————FS, financial statement————————FS, fire support————————FS, fire switch————————FS, firing setркт пульт управления пуском————————FS, firing stationркт пост [станция] управления пуском————————FS, first stageркт первая ступень————————FS, flame shieldingзащита от огня; экранирование от факела (двигателя)————————FS, flashless, smokeless (powder)————————FS, flight safety————————FS, Бр flight sergeant————————FS, Flight Service————————FS, flight simulator————————FS, flight surgeon————————FS, flying statusгодность к полетам; категория летного состава; относящийся к летному составу————————FS, foreign service————————FS, foresightпредвидение; прогнозирование; стр мушка————————FS, forward scatterрадиорелейная станция рассеяния (сигналов); РЛС прямого зондирования————————FS, forward supportобеспечение передовых частей [подразделений]————————FS, French ship————————FS, frequency shiftпереключение [сдвиг] частоты————————FS, frequency stability————————FS, frequency standard————————FS, future system————————FS; F/S, factor of safety————————FS; F/S, final settlementEnglish-Russian dictionary of planing, cross-planing and slotting machines > FS
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9 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.———————————————————————————————————————— -
10 balance
1. сущ.1) остаток, сальдо, балансATTRIBUTES: opening, closing, brought down, carried down, brought forward, carried forward, average, negative, positive, previous, running, current, net, gross, reserved, daily, monthly
COMBS:
balance of $10 — остаток в размере 10 долл.
A company had an opening inventory balance of $375,000 at the beginning of the fiscal year and a closing inventory balance at year-end of $125,000. — Остаток (товарно-материальных) запасов компании на начало отчетного периода составил 375 тыс. долл., а на конец периода — 125 тыс. долл.
balance on deposit — остаток на вкладе [на депозите\]
to draw up [make up\] balance — подводить итог, сводить баланс, выводить сальдо
to carry balance forward [down\], to carry forward [down\] balance, to carry over balance, to bring down balance — переносить остаток
to show balance — показывать баланс [остаток\]
See:average balance, negative balance, positive balance, deficit, surplus, account balance 1), balance brought down, balance brought forward, balance carried down, balance due, balance of profit, balance of retained earnings, balance on hand, balance on order, book balance 1) а), cash balance, closing balance, credit balance 1) а), debit balance 1) а), intercompany balance, opening balance, balance column, direct test of financial balance, on balanceб) фин., банк. (сумма, оставшаяся на расчетном, кредитном или ином счете, напр., непогашенная часть займа, невыплаченная задолженность покупателя по поставленным товарам и т. п.; во мн. числе — остатки на счетах, активы, авуары)ATTRIBUTES: low, high, due 2., unpaid, outstanding, adjusted, compensatory, compensation, available balance, usable, collected, uncollected, vested, clearing, unexpended, unclaimed, precautionary
dollar balance — долларовый баланс; остаток на счете в долларах
dollar balances — долларовые активы; остатки на счетах в долларах, долларовые счета, долларовые авуары
sterling balance — стерлинговый баланс, остаток на счете в фунтах-стерлингах
sterling balances — стерлинговые активы, остатки на счетах в фунтах-стерлингах, стерлинговые счета, стерлинговые авуары
to update balance — вывести новый остаток на счете, обновить остаток [баланс\]
He accumulated a healthy balance with the savings bank. — Он накопил значительные средства в сберегательном банке.
See:account balance 2), available balance, balance due, balance of debt, book balance 2) б), cash balance, cleared balance, collected balance, compensating balance, credit balance 2) б), deficit balance 2), loan balance, outstanding balance, past due balance, previous balance, remaining balance, 1) б), unclaimed balances, uncollected balance, unexpended balances, unpaid balance, vested balance, zero balance, minimum balance requirement, no-minimum balance account, adjusted balance method, daily balance method, low balance method, zero-balance account COMBS: adjusted balance method, average daily balance method, past due balance method, previous balance methodв) межд. эк., фин. ( разность между стоимостью экспорта и импорта)ATTRIBUTES: active, favourable, passive, adverse, unfavourable, negative, positive
balance of current transactions — баланс текущих операций, сальдо по текущим сделкам
See:adverse balance, balance of merchandise trade, balance of payments, balance of services, balance of trade, balance on capital account, balance on current account, balance on goods and services, capital account balance, current account balance, deficit balance 1), favourable balance, foreign trade balance, goods and services balance, invisible balance, official reserves balance 2)г) эк. (разница между любыми др. противоположно направленными потоками; напр., разница между денежными поступлениями и выплатами за определенный промежуток времени, разница между миграционными потоками, остаток товаров на складе и т. д.)ATTRIBUTES: unencumbered, unobligated, on hand, on order, marginal
See:balance of migration, budget balance, in-stock balance, investment income balance, inventory balance, migration balance, unencumbered balance, unobligated balances2) учет, редк. баланс (документ, содержащий данные о разнонаправленных потоках, а также их сальдо; в данном значении термин употребляется в основном в устойчивых словосочетаниях)See:balance of payments 1), balance of services 1), balance of trade 1), balance sheet, commodity balance, external balance 1) б), foreign balance, official reserves balance 1), trial balance3)а) общ. баланс, равновесие (в прямом и переносном смысле: соответствие, равенство, пропорциональность, гармоническое сочетание)to distort [to disturb, to upset\] balance — нарушать равновесие
to upset balance of smth. — выводить что-л. из состояния равновесия
to hold balance — поддерживать равновесие (также: осуществлять власть, контроль)
to bring in balance with smth. — привести в соответствие с чем-л.
to observe balance — поддерживать баланс, соблюдать баланс
to be out of balance — выйти из равновесия, находиться в неравновесном состоянии
See:balance of power, balance of terror, stock balance 1), batch balance, advertising balance, cost-effectiveness, work-life balance, informal balance, formal balance, symmetrical balance, asymmetrical balance, social balance, colour balance, external balance 1) а), internal balance, balance of births and deaths, materials balance approach, general balance law, on balanceб) учет баланс, равенство (напр., численное совпадение общих остатков (оборотов) по дебету с общими остатками (оборотами) по кредиту по всем счетам бухгалтерского учета)See:4) торг. весы (инструмент для взвешивания чего-л.)torsion balance — крутильные весы, электрические весы Кулон
See:5) общ. баланс, уравновешивающая силаSee:COMBS: checks and balances2. гл.1) общ. балансировать, сбалансировать, уравновешивать, приводить в равновесиеto balance the budget — балансировать бюджет, составлять сбалансированный бюджет
to balance foreign trade — балансировать внешнюю торговлю; приводить в соответствие экспорт и импорт
If America wants to balance trade, it must export more, or use less oil. — Если Америка хочет сбалансировать торговлю, она должна больше экспортировать или потреблять меньше нефти.
See:2) учет выводить сальдо, подводить итог, подытоживать, сводить, закрыватьto balance the books — закрыть счета, вывести сальдо, подвести итог (по балансу)
At the end of your accounting year, you will have to balance the books for tax purposes and to check on the financial health of the company. — В конце отчетного периода вы должны будете подвести итоги по балансу для целей налогообложения и проверить финансовое состояние компании.
to balance (one's) gain and loss — подводить итог (чьим-л.) приходу и расходу [прибылям и убыткам\]
Accounts do not balance (total debits don’t equal total credits). — Счета не сходятся (сумма дебетовых сальдо не равна сумме кредитовых сальдо).
Syn:See:3) банк. выверять, согласовывать (выверять состояние банковского счета путем сравнения банковской выписки со счета с чековой книжкой или учетными записями клиента)Syn:See:4) эк. компенсировать(ся); нейтрализовать(ся), противопоставлять(ся), взаимопогашать(ся)Syn:5) общ. взвешивать, обдумывать; сопоставлятьSee:3. прил.1) учет балансовый ( относящийся к бухгалтерскому балансу)Syn:See:2) общ. балансовый (основанный на равенстве (равновесии, балансе) отдельных частей)See:3) учет, бирж. итоговый, сальдовый, остаточный, балансовыйSee:
* * *
Bal balance баланс: 1) баланс, сальдо, остаток; 2) разница между дебетом и кредитом счета; остаток денег на счете; см. credit balance; 3) to balance - рассчитывать разницу между дебетом и кредитом; выравнивать дебет и кредит счета; 4) балансовая стоимость актива или пассива; 5) = balance sheet; 6) = balance due.* * *статок; сальдо. . Словарь экономических терминов . -
11 position
pəˈzɪʃən
1. сущ.
1) а) положение, местоположение;
место;
позиция, расположение to assume, take a position ≈ принять какое-л. положение awkward, uncomfortable position ≈ неудобное положение;
неприятная ситуация comfortable position ≈ удобное место;
удобное расположение to attack, storm a position ≈ атаковать позицию, нанести удар по позиции to hold, maintain position ≈ удерживать позицию;
занимать какой-л. пост to occupy, take up a position ≈ занять/захватить позицию to regain a position ≈ восстановить положение to give up, lose, surrender a position ≈ сдать позиции;
капитулировать;
потерпеть выражение enemy position ≈ расположение сил врага fortified positions ≈ укрепленные позиции impregnable position ≈ недосягаемое положение;
неприступные позиции strong position ≈ прочное/устойчивое положение untenable, vulnerable, weak position ≈ шаткое положение a position of strength ≈ позиция силы from a position ≈ с каких-л. позиций to negotiate from a position of strength ≈ вести переговоры с позиции силы б) положение, поза kneeling position ≈ положение "с колена" (в стрельбе) lotus position ≈ поза лотоса prone position ≈ положение "лежа" (в стрельбе) sitting position ≈ сидячее положение squatting position ≈ на корточках lying, supine position ≈ лежачее положение fetal position foetal position defensive position Syn: stand, disposition, posture
1. б) обычное, правильное место (для какого-л. предмета, вещи и т.д.)
2) перен. ситуация, позиция, положение;
стечение обстоятельств embarrassing position ≈ неудобное положение (с психологической точки зрения) ludicrous position ≈ смешная/курьезная ситуация The city was somehow put into a position to stand a siege. ≈ город был поставлен в условия осадного положения. Syn: condition
3) возможность
4) положение;
должность to apply for, look for, seek ≈ искать работу to find a position ≈ найти работу to occupy a prominent position ≈ занимать руководящую должность high, leading, prominent position ≈ ведущее/руководящее положение temporary position ≈ временное место работы tenured position ≈ должность/пост с ограниченным сроком пребывания government position ≈ пост в правительстве managerial position ≈ руководящая должность official position ≈ служебное положение teaching position ≈ преподавательская должность position classification ≈ классификация должностей (официальный перечень служебных обязанностей для классификации всех должностей в системе гражданской службы) excepted position ≈ исключаемые должности (не подлежащие замещению по конкурсным экзаменам) permanent position Syn: rank, standing, status
5) а) отношение, точка зрения firm position ≈ определенная/четкая позиция (по какому-л. вопросу) radical position ≈ радикальная/крайняя точка зрения на что-л. official position ≈ отношение/мнение официальных кругов unofficial position ≈ неофициальная (т.е. отличная от официальной) точка зрения to take a position on foreign aid ≈ встать на определенную позицию в вопросе зарубежной поддержки/помощи They took the position that further resistance would be useless. ≈ Они высказали точку зрения, что дальнейшее сопротивление бесполезно. б) заявление, утверждение, принцип It is an edict, which contains many extraordinary positions and pretensions. ≈ Это указ, в котором много странных утверждений и притязаний. Syn: statement, assertion, tenet
2. гл.
1) класть, помещать, ставить;
располагать в определенном месте Uniformed constables had been positioned to re-direct traffic. ≈ Двух полицейских в униформе поставили, чтобы изменять направление движущихся потоков. Syn: place
2.
2) определять местоположение Syn: locate положение, местонахождение, расположение;
место - * data координаты - * buoy указательный буй - charted * (морское) место, нанесенное на карту - estimated * (морское) счислимое место (судна в море) - the house has a very good * дом очень удобно /хорошо/ расположен обычное, правильное место, положение - in * на своем месте;
в правильном месте /положении/ - the players were in * игроки были на своих местах( военное) позиция, расположение;
рубеж - * of assembly место сбора;
район сосредоточения - * warfare позиционная война - * area (военное) район обороны - * defense( военное) оборона на заранее подготовленной позиции, позиционная оборона положение, поза - horizontal * горизонтальное положение - to lie in an uncomfortable * лежать в неудобной позе (техническое) положение - open * открытое положение( клапана) ;
разомкнутое положение (контактов) - initial * начальное /исходное, нулевое/ положение - "off" * "выключено" - "on" * "включено" - working /operating/ * рабочее положение - idle * нейтральное положение, положение холостого хода должность, место - to get a good * получить хорошее место - to occupy /to hold/ leading *s занимать руководящие посты - he has a * as cashier он занимает должность кассира (высокое) общественное положение - a high * in society высокое положение в обществе - people of * люди, занимающие высокое общественное положение положение, состояние - from a /the/ * of strength (политика) с позиции силы - to be placed /to be put/ in a false * быть поставленным в ложное положение - what is the * of affairs? каково положение вещей /дел/? - what would you do if you were in my *? что бы вы сделали на моем месте? - you're in a better * to judge вам виднее - this is a nice * to be in! ну и в переплет вы /мы/ попали, ну и влипли же вы /мы/! возможность;
способность - to be in a * to do smth. иметь возможность /быть в состоянии/ сделать что-л. - they were in a * to buy the best они могли позволить себе покупать самое лучшее позиция, точка зрения;
отношение - starting *s исходные позиции - to define one's * определить свою позицию /свою точку зрения/ - to take up the * that... утверждать, что...;
стать на точку зрения, что... - to adopt /to take up/ a definite * on a question занять определенную позицию по какому-л. вопросу (философское) полагание (музыкальное) позиция, положение левой руки на грифе (при игре на струнных смычковых инструментах) (музыкальное) положение, расположение (аккорда) (фонетика) положение, позиция - vowel long by * позиционно долгий звук (американизм) (биржевое) (разговорное) (срочная) позиция, срочный контракт;
сделка на срок (контракт, истекающий в определенном месяце) - distant * определенная позиция (американизм) (биржевое) (разговорное) остаток, сальдо - dollar * сальдо по расчетам в долларах, остаток на долларовых счетах ( американизм) (биржевое) (разговорное) запас;
наличие материалов (спортивное) положение, позиция;
поза;
стойка - * of attention положение "смирно" - starting * исходное положение - back * положение спиной к снаряду (гимнастика) - cross * sideways положение к снаряду боком( гимнастика) - prone-fall * положение с упором на руки и носки( гимнастика) - crouched * присед( гимнастика) - half-split * полушпагат (гимнастика) - adjourned * отложенная позиция (шахматы) - down * положение "на полу" (бокс) - standing * положение "стоя" (стрельба) - normal * of legs нормальная постановка ног (конный спорт) - semicrouch * основная стойка( при спуске на лыжах) - * play выбор выгодной позиции (спортивное) место, занятое в соревновании (морское) позиция (время, в течение которого судно может прибыть под погрузку) (редкое) ставить, помещать - the controller *ed the aircraft over the target (авиация) штурман навел самолет на цель( редкое) определять местонахождение;
локализировать( редкое) (спортивное) занимать место;
выбирать позицию (по ходу игры) (редкое) выпускать или рекламировать товар, предназначенный для определенной категории покупателей bank foreign exchange ~ остаток средств банка в иностранной валюте bargaining ~ рыночная позиция position возможность;
to be in a position to do (smth.) быть в состоянии, иметь возможность (сделать что-л.) cash ~ кассовая позиция cash ~ остаток кассы central ~ центральное положение character ~ вчт. расположение знака close ~ бирж. ликвидировать позицию competitive ~ конкурентоспособность current account ~ сальдо текущего счета current ~ вчт. текущие координаты cursor ~ вчт. место курсора cyclical ~ фаза экономического цикла ~ отношение, точка зрения;
to define one's position( on smth.) определить свое отношение (к чему-л.) dominant ~ господствующее положение dominant ~ доминирующее положение dominant ~ ключевая позиция exceptional ~ особое положение executive ~ руководящая должность exposed ~ открытая позиция financial ~ финансовое положение foreign exchange ~ валютная наличность foreign exchange ~ запас иностранной валюты forward bond ~ бирж. конъюнктура на рынке форвардных облигаций forward ~ позиция по срочным сделкам forward ~ срочная позиция forward ~ сумма контрактов по сделкам на срок forward ~ сумма обязательств по сделкам на срок forward securities ~ позиция по срочным ценным бумагам gross forward-market ~ общее состояние форвардного рынка gross reserve ~ сальдо практического резерва страховых запасов ~ положение, местоположение;
место;
расположение, позиция;
in (out of) position в правильном (неправильном) месте initial ~ начальное положение insecure ~ небезопасное положение insecure ~ опасное положение intermediate ~ промежуточная позиция key ~ ведущее положение key ~ основная сделка на срок leading ~ ведущая должность leading ~ ведущая позиция leading ~ лидирующее положение legal ~ законное положение legal ~ юридическая должность legal ~ юридический статус line ~ должность в линейном подразделении liquid ~ ликвидный остаток liquidate a ~ ликвидировать биржевую позицию liquidity ~ ликвидность liquidity ~ наличие ликвидных средств long ~ наличие у банка определенной суммы в иностранной валюте long ~ обязательство по срочным сделкам при игре на повышение long ~ бирж. позиция по срочным сделкам при игре на повышение long ~ срочная позиция, образовавшаяся в результате покупки фьючерсных или опционных контрактов long ~ ценные бумаги, принадлежащие инвестору managerial ~ административная должность managerial ~ управленческая должность market ~ положение на рынке market ~ рыночная конъюнктура market ~ состояние рынка naked ~ бирж. незахеджированная позиция naked ~ рыночная позиция, не защищенная от ценового риска net creditor ~ нетто-позиция кредитора net creditor ~ общая кредиторская позиция net debtor ~ нетто-позиция дебитора net exchange ~ сальдо обмена валюты net liquidity ~ нетто-позиция ликвидности net ~ нетто-позиция net ~ разница между покупками и продажами newly created ~ вновь созданная должность open ~ бирж. открытая позиция open ~ бирж. позиция под риском ~ обычное, правильное место;
the players were in position игроки были на своих местах position возможность;
to be in a position to do (smth.) быть в состоянии, иметь возможность (сделать что-л.) ~ возможность ~ упр. должность ~ место ~ упр. место ~ нетто-остаток средств банка в иностранной валюте ~ обычное, правильное место;
the players were in position игроки были на своих местах ~ определять местоположение ~ остаток ~ остаток средств на счете ~ отношение, точка зрения;
to define one's position (on smth.) определить свое отношение (к чему-л.) ~ отношение, точка зрения ~ вчт. позиционировать ~ позиционный ~ позиция ~ позиция по срочным сделкам ~ положение, должность ~ положение, местоположение, место, расположение, позиция ~ положение;
должность ~ перен. положение, позиция;
to put in a false position поставить в ложное положение ~ положение, местоположение;
место;
расположение, позиция;
in (out of) position в правильном (неправильном) месте ~ положение ~ вчт. разряд ~ сальдо ~ срочная позиция ~ ставить, помещать ~ статья в таможенном тарифе ~ сумма контрактов по сделкам на срок ~ точка зрения ~ финансовое положение ~ of authority выборная должность ~ of priority преимущественное положение ~ of trust выборная должность trust: ~ ответственность, долг, обязательство;
a position of trust ответственный пост;
breach of trust нарушение доверенным лицом своих обязательств preferred ~ предпочтительное положение preferred ~ привилегированное положение privileged ~ привилегированный пост ~ перен. положение, позиция;
to put in a false position поставить в ложное положение recorded cash ~ зафиксированная кассовая позиция recorded cash ~ зафиксированный остаток кассы relative ~ относительное положение reserve one's ~ сохранять свою должность reserve ~ сальдо резервов secured ~ гарантированная позиция separate ~ особая позиция short ~ "короткая" позиция starting ~ исходная позиция starting ~ исходное положение strengthen one's ~ укреплять положение to take up the ~ (that) стать на точку зрения (что), утверждать (что) uncovered ~ бирж. непокрытая позиция по срочным сделкам untenable ~ несостоятельная позиция vacant ~ вакансия, незанятая должность vacant ~ вакансия vacant ~ вакантная должностьБольшой англо-русский и русско-английский словарь > position
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12 payment
n1) погашение (долга)2) взнос4) pl платежный оборот
- additional payment
- advance payment
- alimony payment
- allowance payment
- amortization payment
- annual payment
- annuity payment
- anticipated payment
- average payment
- back payment
- balloon payment
- benefit payment
- bi-annual payment
- bilateral payments
- bonus payment
- budgetary payments
- cash payment
- cash down payment
- cash payments in advance
- cashless payment
- cheque payment
- clearing payment
- collection payment
- commercial payments
- commission payment
- compensation payment
- compensatory payment
- compulsory payment
- consignment payments
- contractual payments
- contractual termination payments
- coupon payments
- credit payments
- cross-border payments
- currency payments
- current payments
- cyclic interest payment
- debt service payment
- deductible alimony payment
- deferred payment
- delayed payment
- demurrage payment
- direct payment
- direct bonus payment
- direct financial payment
- dividend payment
- dividend payments on equity issues
- down payment
- due payment
- early bird payment
- easy payments
- electronic payments for goods and services
- encouragement payment
- end-of-year payment
- entitlement payment
- excess payment
- exchange payments
- excise payment
- ex gratia payment
- extended payment
- external payments
- extra payment
- facilitation payments
- final payment
- financial payment
- first payment
- fixed payments
- fixed-rate payment
- foreign payment
- franked payments
- freight payment
- full payment
- golden parachute payment
- guarantee payment
- guaranteed payment
- hire payments from leasing of movable property
- housing and communal utilities payments
- immediate payment
- incentive payment
- inclusive payment
- incoming payments
- initial payment
- installment payment
- insufficient payment
- insurance payment
- interest payment
- interim payment
- intermediate payment
- internal payments
- international payments
- irregular payments
- job work payment
- late payment
- lease payment
- licence fee payment
- lump-sum payment
- minimum payment
- monetary payment
- monthly payment
- multilateral payments
- mutual payments
- net payment
- noncash payment
- noncommercial payment
- nontax payment
- obligatory payment
- one-off payment
- one-time payment
- onward payment
- other payments
- outstanding payment
- overdue payment
- overtime payment
- paperless payment
- partial payment
- past due payment
- patent licence payments
- payroll payment
- pension payment
- periodical payments
- preferential payment
- premium payment
- pressing payment
- previous payment
- principal payment
- progress payments
- prolonged payment
- prompt payment
- proportionate payments
- public welfare payments
- punctual payment
- quarter payment
- quarterly payment
- recovering payment
- redundancy payment
- rental payment
- requited payment
- royalty payment
- semi-annual payment
- seniority benefits payment
- separation payment
- settlement payments
- severance payment
- short payment
- sight payment
- single payment
- sinking fund payment
- social payments
- social security payments
- stop payment
- stopped payment
- subsequent payment
- subsidy payment
- successive payments
- sundry payments
- superannuation payments
- supplementary payment
- tax payment
- taxable payments
- terminal payment
- threshold payment
- time payment
- timely payment
- token payment
- transfer payments
- unpaid payment
- unreimbursed payment
- up-front payment
- wage payment
- warranty payment
- weekly payment
- welfare payment
- wrongful payments
- yearly payment
- payment after delivery
- payment against a bank guarantee
- payment against delivery of documents
- payment against dock receipt
- payment against documents
- payment against drafts
- payment against an invoice
- payment against a L/C
- payment against indebtedness
- payment against payment documents
- payment against presentation of documents
- payment against shipping documents
- payment against statement
- payment ahead of schedule
- payment ahead of time
- payment as per tariff
- payment at destination
- payment at sight
- payment before delivery
- payment by acceptance
- payment by cable transfers
- payment by cash
- payment in cash
- payment by cheque
- payment by deliveries of products
- payment by drafts
- payment by the hour
- payment in installments
- payment by installments
- payment by the job
- payment by a L/C
- payment by money transfers
- payment by the piece
- payment by postal transfers
- payment by remittance
- payment by results
- payment by the time
- payment by transfers
- payment for auditing services
- payment for breakage
- payment for carriage of goods
- payment for collection
- payments for credits
- payment for deliveries
- payment for documents
- payment for goods
- payment for honour
- payment for services
- payment for shipments
- payment for technical documentation
- payment forward
- payment for work
- payment from abroad
- payment in advance
- payment in and out of the current account
- payment in anticipation
- payment in arrears
- payment in cash
- payment in clearing currency
- payment in dollars
- payment in due course
- payment in favour of smb
- payment in foreign currency
- payment in full
- payment in gold
- payment in kind
- payment in lieu of vacation
- payment in local currency
- payment in national currency
- payment in part
- payments in settlement
- payment in specie
- payment into an account
- payment into the bank
- payment in total
- payment of an account
- payment of an advance
- payment of an amount
- payment of arrears
- payment of arrears of interest
- payment of an award
- payment of the balance
- payment of a bill
- payment of a bonus
- payment of charges
- payment of charter hire
- payment of a cheque
- payment of claims
- payment of a collection
- payment of a commission
- payment of compensation
- payment of costs
- payment of coupon yield
- payment of customs duties
- payment of damages
- payment of a debt
- payment of demurrage
- payment of a deposit
- payment of dismissal wage
- payment of dispatch
- payment of dividends
- payment of a draft
- payment of dues
- payment of a duty
- payment of expenses
- payment of fees
- payment of a fine
- payment of freight
- payment of gains obtained
- payment of a guarantee sum
- payment of hospital expenses
- payment of an indemnity
- payment of the initial fee
- payment of insurance indemnity
- payment of insurance premium
- payment of interest
- payment of interest on coupons
- payment of interest on deposits
- payment of an invoice
- payment of a margin
- payment of medical expenses
- payment of money
- payment of a note
- payment of past-due interest
- payment of the penalty
- payment of a premium
- payment of principal
- payment of principal and interest
- payment of profits
- payment of property taxes
- payment of remuneration
- payment of restitution
- payment of retention money
- payment of royalty
- payment of salary
- payment of a sum
- payment of taxes
- payment of transportation charges
- payment of unemployment benefits
- payment of wages
- payment on account
- payment on cheque
- payment on a clearing basis
- payment on a collection basis
- payment on a deferred basis
- payment on delivery
- payment on demand
- payment on dividends
- payment on due date
- payment on an invoice
- payment on mortgages
- payment on an open account
- payment on open account billing
- payments on orders
- payment on presentation
- payment on request
- payment on the spot
- payment supra protest
- payment through a bank
- payment through clearing
- payment to the state budget
- payments under a contract
- payments under loans
- failing payment
- in payment
- payment received
- accelerate payment
- accept as payment
- adjust payments
- anticipate payment
- apply for payment
- approve payment
- arrange payment
- authorize payment
- be behind with one's payments
- cease payments
- claim payment
- collect payment
- complete payments
- default on mortgage payments
- defer payment
- delay payment
- demand payment
- do payment
- effect payment
- enforce payment
- exempt from payment
- expedite payment
- fix payment
- forgo payment of a dividend
- forward payment
- fulfil payment
- guarantee payment
- hold up payment
- impose payment
- make payment
- make a cash payment
- miss interest and dividend payments
- negotiate payment of fees
- outlaw payment of bribes
- pass for payment
- postpone payment
- present for payment
- press for payment
- process payment
- prolong payment
- put off payment
- receive payment
- refuse payment
- release from payment
- remit payment
- request payment
- require payment
- reschedule pledged payments
- restructure payments
- resume payments
- secure payment
- settle payments
- speed up payment
- spread payments
- stop payments
- stretch out payments
- suspend payments
- transact payment
- transfer payment
- waive dividend payments
- withhold paymentEnglish-russian dctionary of contemporary Economics > payment
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13 FRS
1) Компьютерная техника: Field Replaceable Unit2) Американизм: Federal Reserve System Federal Relay Service3) Военный термин: Federal Research Service, Ferret reconnaissance satellite, Forward Recording Site, Frequent Reports Sent, Fully Responsive System, Functional Requirements Specification, facilities requirements study, failure reporting system, federal reserve system, fighter, reconnaissance/strike, first readiness state, first runs scored, flash ranging system, flight radio subsystem, flying relay station, future rifle system4) Техника: Fellow of Royal Society, Fuel Research Station, fast reaction seeker, fast reactor safety, fast retrieval storage, ferrite resonance switch, fixed radial shield, floor response spectrum, frequency response survey, fuel receiving station, functional requirement specification5) Бухгалтерия: Financial Records System, Financial Reporting Standard, Федеральная резервная система (ФРС; США, Federal Reserve System), Financial record standard (UK Accounting Standards Board)6) Грубое выражение: Fart Retention Score7) Телекоммуникации: Frame Relay Service, Frame Relay Switch8) Сокращение: Fellow of the Royal Society, Fighter, Reconnaissance, Strike (UK Royal Navy), Fleet Readiness Squadron, Fleet Replacement Squadron (US Navy), Folding Roadway System, Frame-Relay Service, Field Recording System, Financial Reporting Standards, Freely Redistributable Software, Functional Requirement Specifications, член королевского общества9) Вычислительная техника: Flexible Route Selection, Forms Runtime System, Frame Relay Service (ATM, UNI)11) Связь: Frame Relay Service/Switch12) Банковское дело: Федеральная резервная система (США; Federal Reserve System)14) Сетевые технологии: fast retrieval system15) Прокат: Finishing rolling stand (клеть чистовой прокатки)16) Расширение файла: Screen Font Resource (WordPerfect for Win)17) Электротехника: fuel and resource scheduling18) Майкрософт: служба репликации файлов20) НАСА: Functional Requirements Statement -
14 frs
1) Компьютерная техника: Field Replaceable Unit2) Американизм: Federal Reserve System Federal Relay Service3) Военный термин: Federal Research Service, Ferret reconnaissance satellite, Forward Recording Site, Frequent Reports Sent, Fully Responsive System, Functional Requirements Specification, facilities requirements study, failure reporting system, federal reserve system, fighter, reconnaissance/strike, first readiness state, first runs scored, flash ranging system, flight radio subsystem, flying relay station, future rifle system4) Техника: Fellow of Royal Society, Fuel Research Station, fast reaction seeker, fast reactor safety, fast retrieval storage, ferrite resonance switch, fixed radial shield, floor response spectrum, frequency response survey, fuel receiving station, functional requirement specification5) Бухгалтерия: Financial Records System, Financial Reporting Standard, Федеральная резервная система (ФРС; США, Federal Reserve System), Financial record standard (UK Accounting Standards Board)6) Грубое выражение: Fart Retention Score7) Телекоммуникации: Frame Relay Service, Frame Relay Switch8) Сокращение: Fellow of the Royal Society, Fighter, Reconnaissance, Strike (UK Royal Navy), Fleet Readiness Squadron, Fleet Replacement Squadron (US Navy), Folding Roadway System, Frame-Relay Service, Field Recording System, Financial Reporting Standards, Freely Redistributable Software, Functional Requirement Specifications, член королевского общества9) Вычислительная техника: Flexible Route Selection, Forms Runtime System, Frame Relay Service (ATM, UNI)11) Связь: Frame Relay Service/Switch12) Банковское дело: Федеральная резервная система (США; Federal Reserve System)14) Сетевые технологии: fast retrieval system15) Прокат: Finishing rolling stand (клеть чистовой прокатки)16) Расширение файла: Screen Font Resource (WordPerfect for Win)17) Электротехника: fuel and resource scheduling18) Майкрософт: служба репликации файлов20) НАСА: Functional Requirements Statement -
15 payment
1) платеж, плата, уплата, оплата; погашение (долга)2) взнос4) pl платежный оборот•- make payments "by the first run"There are various internet projects to provide B2B payments without bank intermediation. — Существуют различные проекты использования интернета для осуществления межфирменных платежей без посредничества банков.
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16 book
1. nкнига; книга учета; бухгалтерская книга
- account book
- analysis book
- balance book
- balance-sheet book
- bank book
- bill book
- black book
- blue book
- brand product book
- business book
- cargo book
- cash book
- cash receipts and payments book
- cheque book
- commercial book
- cost book
- deposit book
- depositor's book
- employment book
- financial book
- forward book
- instruction book
- invoice book
- log book
- long order book
- memorandum book
- option book
- order book
- pattern book
- pay book
- paying book
- paying-in book
- payroll book
- petty cash book
- policy book
- price book
- price and product book
- prime entry book
- purchase returns book
- receipt book
- receipts book
- reference book
- register book
- request book
- sales book
- sample book
- savings bank book
- signature book
- standard cost rate book
- statement book
- statute book
- statutory books
- stock book
- stockbroker's bargain book
- store book
- subsidiary books
- tariff book
- tax book
- till book
- transfer book
- trial balance book
- visitors' book
- wage-and-payment book
- warehouse book
- White Book
- book of accounts
- book of arrivals
- book of charges
- book of entries
- book of first entry
- book of original
- book of reference
- book of second entry
- off the books
- balance the books
- be on the books
- close the books
- cook the books
- doctor the books
- enter in a book
- keep books
- scrutinize the books
- square up the books2. v1) заносить в книгу; регистрировать2) заказывать; букировать3) резервировать; бронировать
- book revenue improperly
См. также в других словарях:
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