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government investment expenditure

  • 1 expenditure

    n
    izdatak, rashod
    • capital expenditure kapitalni izdatak, kapitalna potroљnja
    • central government expenditure izdatak/rashod srediљnje drћave
    • collection expenditure izdatak za naplatu, troљak naplate
    • current expenditure tekući izdatak/rashod
    • expenditure on wages izdatak za plaće
    • extra-budgetary expenditure izvanproračunski rashodi
    • government investment expenditure rashod za javne investicije
    • income and expenditure prihod i rashod
    • investment expenditure investicijski izdatak
    • national expenditure nacionalni izdatak
    • net capital expenditure neto kapitalni rashodi, neto kapitalna potroљnja
    • non-compulsory expenditure neobvezni izdatak
    • operational expenditure operativni izdatak
    • public expenditure javni rashodi

    Englesko-Hrvatski Glosar bankarstva, osiguranja i ostalih financijskih usluga > expenditure

  • 2 ♦ government

    ♦ government /ˈgʌvnmənt/
    A n.
    1 [cu] governo; amministrazione (pubblica): to form a government, formare un governo (o un ministero); to bring down (o to overthrow) the government, rovesciare il governo; democratic government, governo democratico; the central government, l'amministrazione centrale; the Federal government, il governo Federale (in USA); caretaker government, governo di tecnici; governo di transizione; a puppet government, un governo fantoccio; a transitional government, un governo di transizione; local government, amministrazione locale
    2 [u] (org. az.) amministrazione; gestione ( di un'azienda, ecc.)
    3 [u] (gramm.) reggenza
    4 (pl.) (fin., USA) titoli di Stato
    B a. attr.
    governativo; statale; pubblico: (polit.) government bill, disegno di legge governativo; government offices, uffici statali; (in GB, un tempo) government training centre, centro governativo di addestramento al lavoro ( ora skill centre)
    ● (fin.) government bank, banca di Stato □ (fin.) government bonds, obbligazioni di Stato; titoli del debito pubblico □ (fin.) government borrowing, indebitamento pubblico □ government control, controllo governativo; (econ.) dirigismo □ government department, ministero; dicastero □ government employee, dipendente pubblico; statale □ (fin., econ.) government expenditure, la spesa pubblica □ (leg.) government health warning, avviso sulla pericolosità del fumo ( sui pacchetti di sigarette) □ (stor.) government house, palazzo del governo; residenza ufficiale del governatore □ (fin.) government income, entrate pubbliche (o dello Stato) □ (fin., econ.) government investment, investimento pubblico □ (fin.) government loan, prestito pubblico □ government official, funzionario statale □ (fin.) government paper, titoli di Stato □ government revenue = government income ► sopra □ (fin.) government securities, titoli di stato □ (fin., econ.) government spending = government expenditure ► sopra □ (leg., USA) government witness, testimone d'accusa; collaboratore di giustizia; pentito (fam.).

    English-Italian dictionary > ♦ government

  • 3 expenditure

    [ɪksˈpendɪtʃə]
    accrued expenditure аккумулированные непогашенные затраты accrued expenditure задолженность actual expenditure фактические затраты actual expenditure фактические расходы additional expenditure дополнительные затраты adjusted expenditure скорректированные затраты administrative expenditure административные расходы aggregate expenditure суммарные затраты annual expenditure годовые затраты annual expenditure годовые расходы auditing expenditure затраты на проведение ревизии autonomous expenditure независимые расходы book as expenditure записывать в расход capital expenditure инвестиции capital expenditure капиталовложения capital expenditure капитальные затраты cash expenditure денежные затраты cash expenditure денежные расходы central government expenditure правительственные расходы claims expenditure затраты на выплату страховых возмещений compensation expenditure компенсационные издержки current administrative expenditure текущие общефирменные расходы current administrative expenditure текущие расходы на административные нужды current administrative expenditure текущие управленческие расходы current and investment expenditure текущие расходы и капиталовложения current expenditure текущие расходы desired expenditure плановые расходы desired expenditure предусмотренные расходы desired expenditure требуемые затраты enter as an expenditure записывать в расход entertainment expenditure представительские расходы estimated expenditure расчетные затраты excess expenditure чрезмерные затраты expenditure затраты expenditure потребление expenditure расход expenditure расходование expenditure расходы expenditure статья расходов expenditure трата, расход expenditure by nonresidents расходы некоренных жителей expenditure incidental to расходы, связанные с expenditure is spread расходы распределяются expenditure on exports расходы на экспорт expenditure on fixed assets расходы на недвижимое имущество expenditure on improvements расходы на усовершенствования expenditure on wages расходы на заработную плату external expenditure внешние расходы extraordinary expenditure чрезвычайные расходы financial expenditure финансовые затраты government capital expenditure правительственные капитальные затраты government expenditure государственные расходы government expenditure правительственные расходы import expenditure расходы на импорт income and expenditure доход и расход income and expenditure прибыль и убыль indemnity expenditure затраты на возмещение ущерба induced expenditure производные расходы initial expenditure первоначальные затраты insurance expenditure затраты на страхование interest expenditure затраты на выплату процентов internal expenditure внутрифирменние затраты investment expenditure инвестиционные расходы irregular expenditure беспорядочные расходы maintenance expenditure затраты на техническое обслуживание monthly expenditure месячные затраты monthly expenditure месячные расходы monthly expenditure расходы за месяц national expenditure национальные расходы net interest expenditure затраты на нетто-проценты nonrecurring expenditure разовые расходы office expenditure конторские издержки office expenditure расходы на содержание офиса payroll expenditure расходы на заработную плату pension expenditure пенсионные расходы personal expenditure личные расходы priority expenditure неотложные расходы private consumption expenditure расходы на личное потребление public consumption expenditure расходы на общественное потребление public expenditure государственные расходы receipts and expenditure приход и расход rent expenditure арендная плата rent expenditure затраты на оплату жилья salary expenditure расходы на заработную плату social security expenditure затраты на социальное обеспечение security: social expenditure expenditure расходы системы социального обеспечения; расходы на социальные нужды social welfare expenditure затраты на социальное обеспечение stamp duty expenditure затраты на гербовый сбор total expenditure общие расходы

    English-Russian short dictionary > expenditure

  • 4 expenditure

    1) расходование, расход
    2) затраты, расход(ы)

    Англо-русский словарь по экономике и финансам > expenditure

  • 5 expenditure

    n
    1) расходование, расход (средств, материалов, сил); трата, потребление; статья расхода (тж. item of expenditure)
    2) расход(ы), затраты
    •

    English-russian dctionary of diplomacy > expenditure

  • 6 expenditure

    ɪksˈpendɪtʃə сущ.
    1) а) расходование, трата денег at his own expenditure ≈ за его собственный счет Her expenditure was ever miserly. ≈ Она всегда скупо тратила деньги. б) потребление, расходование, трата, затраты( энергии, труда, времени)
    2) издержки, расход(ы) (for) to curb, curtail, cut down (on), reduce expenditures ≈ сокращать затраты advertising expenditure ≈ расходы на рекламу aggregate expenditures ≈ совокупные расходы arms expenditure ≈ расходы на вооружение capital goods expenditures ≈ затраты на средства производства defence expenditure ≈ расходы на оборону expenditure pattern ≈ структура расходов expenditure tax ≈ налог на расходы, косвенный налог final expenditures ≈ конечные расходы government expenditure ≈ правительственные расходы inter-industry expenditure ≈ межотраслевые затраты invisible items of expenditure ≈ невидимые статьи расходов operational expenditure ≈ текущие расходы overseas expenditure ≈ внешние расходы production expenditures ≈ производственные затраты military expenditure ≈ военные расходы public expenditure ≈ общественно-государственные расходы, расходы на государственные нужды receipts and expenditures ≈ доходы и расходы social expenditure ≈ затраты на общественные нужды visible items of expenditure ≈ видимые статьи расходов welfare expenditure ≈ расходы на социальное обеспечение, на социальные нужды Syn: consumption расходование, расход (средств, материалов, сил) ;
    трата, потребление - his household and personal *s его хозяйственные и личные расходы - at a minimum * of effort при минимальной трате сил - to meet *s обеспечивать пополнение расхода - to save * давать экономию в расходе статья расхода (тж. item of *) - a car can be a considerable * содержание автомобиля может обойтись дорого /потребовать довольно больших расходов/ расход(ы) - receipts and *s доходы и расходы - * account учет расходов - * record учет расхода - on the * side (финансовое) по расходам( о бюджете) - * on armaments расходы на вооружение accrued ~ аккумулированные непогашенные затраты accrued ~ задолженность actual ~ фактические затраты actual ~ фактические расходы additional ~ дополнительные затраты adjusted ~ скорректированные затраты administrative ~ административные расходы aggregate ~ суммарные затраты annual ~ годовые затраты annual ~ годовые расходы auditing ~ затраты на проведение ревизии autonomous ~ независимые расходы book as ~ записывать в расход capital ~ инвестиции capital ~ капиталовложения capital ~ капитальные затраты cash ~ денежные затраты cash ~ денежные расходы central government ~ правительственные расходы claims ~ затраты на выплату страховых возмещений compensation ~ компенсационные издержки current administrative ~ текущие общефирменные расходы current administrative ~ текущие расходы на административные нужды current administrative ~ текущие управленческие расходы current and investment ~ текущие расходы и капиталовложения current ~ текущие расходы desired ~ плановые расходы desired ~ предусмотренные расходы desired ~ требуемые затраты enter as an ~ записывать в расход entertainment ~ представительские расходы estimated ~ расчетные затраты excess ~ чрезмерные затраты expenditure затраты ~ потребление ~ расход ~ расходование ~ расходы ~ статья расходов ~ трата, расход ~ by nonresidents расходы некоренных жителей ~ incidental to расходы, связанные с ~ is spread расходы распределяются ~ on exports расходы на экспорт ~ on fixed assets расходы на недвижимое имущество ~ on improvements расходы на усовершенствования ~ on wages расходы на заработную плату external ~ внешние расходы extraordinary ~ чрезвычайные расходы financial ~ финансовые затраты government capital ~ правительственные капитальные затраты government ~ государственные расходы government ~ правительственные расходы import ~ расходы на импорт income and ~ доход и расход income and ~ прибыль и убыль indemnity ~ затраты на возмещение ущерба induced ~ производные расходы initial ~ первоначальные затраты insurance ~ затраты на страхование interest ~ затраты на выплату процентов internal ~ внутрифирменние затраты investment ~ инвестиционные расходы irregular ~ беспорядочные расходы maintenance ~ затраты на техническое обслуживание monthly ~ месячные затраты monthly ~ месячные расходы monthly ~ расходы за месяц national ~ национальные расходы net interest ~ затраты на нетто-проценты nonrecurring ~ разовые расходы office ~ конторские издержки office ~ расходы на содержание офиса payroll ~ расходы на заработную плату pension ~ пенсионные расходы personal ~ личные расходы priority ~ неотложные расходы private consumption ~ расходы на личное потребление public consumption ~ расходы на общественное потребление public ~ государственные расходы receipts and ~ приход и расход rent ~ арендная плата rent ~ затраты на оплату жилья salary ~ расходы на заработную плату social security ~ затраты на социальное обеспечение security: social ~ expenditure расходы системы социального обеспечения;
    расходы на социальные нужды social welfare ~ затраты на социальное обеспечение stamp duty ~ затраты на гербовый сбор total ~ общие расходы

    Большой англо-русский и русско-английский словарь > expenditure

  • 7 expenditure

    n
    1) расход, расходование; трата, потребление
    3) расходы, затраты, издержки

    - accrued expenditures
    - actual gross expenditures
    - additional expenditures
    - administrative expenditures
    - advertising expenditures
    - aggregate expenditures
    - agricultural expenditures
    - armament expenditures
    - brand advertising expenditures
    - budget expenditures
    - budgeted expenditures
    - budget loan expenditures
    - business expenditures
    - capital expenditures
    - capital expenditures on equipment
    - capital goods expenditures
    - cash expenditures
    - consumption expenditures
    - cumulative expenditures
    - current expenditures
    - defence expenditures
    - design expenditures
    - development expenditures
    - environmental expenditures
    - estimated expenditures
    - excess expenditures
    - extra expenditures
    - extra-budgetary expenditures
    - extraordinary expenditures
    - federal expenditures
    - fixed capital expenditures
    - foreign expenditure
    - general average expenditures
    - general government expenditures
    - government expenditures
    - government capital expenditures
    - government loan expenditures
    - health expenditures
    - housing expenditures
    - idle facility expenditure
    - indirect expenditures
    - induced expenditures
    - initial expenditures
    - initial capital expenditures
    - internal administrative expenditures
    - investment expenditures
    - labour expenditure
    - lavish expenditures
    - lobbying expenditures
    - maintenance expenditures
    - maximum expenditures
    - military expenditures
    - minimum expenditures
    - motor expenditures
    - national expenditures
    - nonproductive expenditures
    - nonrecurrent expenditures
    - nonrecurring expenditures
    - operating expenditures
    - operational expenditures
    - passenger service expenditures
    - personal consumption expenditures
    - planned expenditures
    - port expenditures
    - productive expenditures
    - promotional expenditures
    - public expenditures
    - public capital expenditures
    - publicity expenditures
    - recoverable expenditures
    - recurrent expenditures
    - recurring expenditures
    - rent expenditure
    - research expenditures
    - research and development expenditures
    - revenue expenditures
    - routine expenditures
    - ruinous expenditures
    - running expenditures
    - social expenditures
    - social security expenditures
    - state expenditures
    - taxable expenditures
    - total expenditures
    - transfer expenditures
    - unallocable expenditures
    - unproductive expenditures
    - waste expenditure
    - wasteful expenditures
    - welfare expenditures
    - work time expenditures
    - expenditure of capital
    - expenditures of future periods
    - expenditure of human labour
    - expenditure of labour power
    - expenditures charged to a capital account
    - expenditures charged to a depreciation reserve
    - expenditures on personnel
    - expenditures on selling effort
    - expenditures on state apparatus
    - expenditures per unit of output
    - free of all expenditures
    - allocate expenditures
    - approve expenditures
    - authorize expenditures
    - cover expenditures
    - cut expenditures
    - draw in expenditures
    - incur expenditures
    - meet expenditures
    - overestimate expenditures
    - prescribe expenditure
    - reduce expenditures
    - restrict expenditures
    - sequestrate expenditures
    - slash expenditure
    - undertake expenditures

    English-russian dctionary of contemporary Economics > expenditure

  • 8 expenditure

    n
    1) расход; расходование; трата; потребление; статья расхода
    2) pl расходы; затраты
    •
    - agricultural expenditures
    - armaments expenditures
    - arms expenditures
    - business expenditures
    - capital equipment expenditures
    - capital expenditures
    - cash expenditures
    - civilian expenditures
    - classification of expenditures
    - current expenditures
    - defense expenditures
    - direct expenditures
    - education expenditures
    - environmental expenditures
    - escalating military expenditure
    - estimated expenditures
    - expenditures above the line
    - expenditures abroad
    - expenditures at home
    - expenditures below the line
    - expenditures for national security
    - expenditures for pollution abatement
    - expenditures for welfare and social benefits
    - expenditures on armaments
    - expenditures on military R and D
    - expenditures on military research and development
    - expenditures on public account
    - export expenditures
    - extra expenditures
    - extra-budgetary expenditures
    - extraordinary expenditures
    - federal expenditures
    - global expenditures on arms
    - global military expenditures
    - government expenditures abroad
    - government expenditures
    - government overseas expenditures
    - health expenditures
    - housing expenditures
    - import expenditures
    - interest expenditure
    - investment expenditures
    - loan expenditures
    - marginal expenditures
    - military and related security expenditures
    - military expenditures
    - non-defense expenditures
    - operating expenditures
    - overseas military expenditure
    - personal consumption expenditures
    - plant and equipment expenditure
    - productive expenditures
    - public expenditures
    - recurrent expenditure
    - reduction in expenditure
    - research-and-development expenditures
    - rising scale of expenditures
    - socially necessary expenditure
    - space expenditures
    - supply expenditures
    - total expenditures
    - unproductive expenditures     - welfare expenditures

    Politics english-russian dictionary > expenditure

  • 9 EXPENDITURE

    Расходы
    Денежные средства, затрачиваемые потребителями на покупку товаров и услуг или активов. Расходы равны цене, умноженной на количество приобретенного продукта или актива, т.е. совокупному доходу. Расходы домохозяйств, предприятий и государства составляют совокупный спрос, который во взаимодействии с совокупным предложением определяет уровень экономической активности в стране. См. Consumption expenditure, Investment, Government expenditure.

    Новый англо-русский словарь-справочник. Экономика. > EXPENDITURE

  • 10 capital expenditure

    1) сокр. CAPEX, CAPX фин., учет капитальные расходы [затраты, издержки\] (затраты на приобретение, возведение или производство, модернизацию и реконструкцию объектов основных средств; в бухучете обычно относятся на счет соответствующего актива, а не отражаются как расход, уменьшающий сумму прибыли данного периода)
    Syn:
    See:
    2) гос. фин. капитальные расходы (как часть государственного бюджета: расходы на приобретение земли, зданий и сооружений, финансовых активов, военной техники и т. п.)
    Syn:
    Ant:
    See:

    * * *
    capex capital expenditure капитальные расходы: расходы на приобретение или реновацию фиксированных активов (основного капитала).
    * * *
    расходы на приобретение основного капитала; расходы на приобретение фиксированных активов; расходы на приобретение основных фондов; капитальные затраты
    . The purchase of or outlay for an asset with a life of more than a year, or one that increases the capacity or efficiency of an asset or extends it's useful life. Generally, such expenditures cannot be deducted currently for tax purposes (or expensed for financial accounting purposes. Instead, they must be depreciated or amortized over their useful life. . Словарь экономических терминов .
    * * *
    -----
    Финансы/Кредит/Валюта

    Англо-русский экономический словарь > capital expenditure

  • 11 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.
    ————————————————————————————————————————

    Англо-русский экономический словарь > near cash

  • 12 capital

    I
    1. 'kæpitl noun
    1) (the chief town or seat of government: Paris is the capital of France.) capital
    2) ((also capital letter) any letter of the type found at the beginning of sentences, proper names etc: THESE ARE CAPITAL LETTERS / CAPITALS.) mayúscula
    3) (money (for investment etc): You need capital to start a new business.) capital

    2. adjective
    1) (involving punishment by death: a capital offence.) capital, pena de muerte
    2) (excellent: a capital idea.) excelente, brillante
    3) ((of a city) being a capital: Paris and other capital cities.) capital
    •
    - capitalist
    - capitalist
    - capitalistic
    II 'kæpitl noun
    (in architecture, the top part of a column of a building etc.) capitel
    capital n capital


    capital adjetivo ‹ importancia› cardinal, prime; ‹ influencia› seminal (frml); ‹ obra› key, seminal (frml) ■ sustantivo masculino
    a) (Com, Fin) capital
    b) (recursos, riqueza) resources (pl)
    ■ sustantivo femenino ( de país) capital; ( de provincia) provincial capital, ≈ county seat ( in US), ≈ county town ( in UK);
    capital
    I sustantivo femenino capital: la orquesta tocará en las principales capitales europeas, the orchestra will play in all the main European capitals
    II sustantivo masculino Fin capital
    capital activo/social, working/share capital
    III adjetivo capital, main
    pena capital, capital punishment ' capital' also found in these entries: Spanish: capitel - caudal - ciudad - inmovilizar - mayúscula - plusvalía - provincia - retener - retención - social - versal - versalita - villa - ampliación - ampliar - antiguo - capitalino - divisa - doblar - fuga - ganancia - inmediaciones - invertir - mayúsculo - México - Panamá - pecado - pena - sangría English: archives - capital - capital gains tax - capital punishment - capital reserves - district - drain - equity - injection - major - movement - opposed - principal - share capital - tie up - up - working capital - against - big - caps - flow - inject - put
    tr['kæpɪtəl]
    1 SMALLARCHITECTURE/SMALL capitel nombre masculino
    ————————
    tr['kæpɪtəl]
    ■ what's the capital of Greece? ¿cuál es la capital de Grecia?
    2 SMALLFINANCE/SMALL capital nombre masculino
    3 (letter) mayúscula
    1 SMALLLAW/SMALL (offence) capital
    2 (letter) mayúscula
    4 (primary, chief, principal) primordial, capital
    \
    SMALLIDIOMATIC EXPRESSION/SMALL
    to make capital out of something sacar provecho de algo, sacar partido de algo
    capital expenditure / capital investment inversión nombre femenino de capital
    capital transfer tax impuesto sobre sucesiones
    capital ['kæpət̬əl] adj
    1) : capital
    capital punishment: pena capital
    2) : mayúsculo (dícese de las letras)
    3) : de capital
    capital assets: activo fijo
    capital gain: ganancia de capital, plusvalía
    4) excellent: excelente, estupendo
    1) or capital city : capital f, sede f del gobierno
    2) wealth: capital m
    3) or capital letter : mayúscula f
    4) : capitel m (de una columna)
    n.
    • capital s.m. (Government)
    n.
    • capital s.f. (Letter)
    n.
    • mayúscula s.f.
    adj.
    • capital adj.
    • capitel (Arquitectura) adj.
    • excelente adj.
    • mayúscula adj.
    • versal adj.
    n.
    • capitel s.m.
    • fondo s.m.
    • versal s.m.

    I 'kæpətḷ, 'kæpɪtḷ
    1) c ( city) capital f
    2) c ( letter) mayúscula f
    3) u ( Fin) capital m

    to make capital (out) of something — sacar* provecho or partido de algo; (before n)

    capital expenditure/investment — gasto m/inversión f de capital

    capital gains tax — impuesto m sobre la plusvalía


    II
    1) ( Law) < offense> que está sancionado con la pena de muerte

    capital punishment — pena f capital or de muerte

    2)
    a) ( major) primordial
    b) (Geog, Pol)
    3) ( Print) < letter> mayúscula

    he's into art with a capital A — ( iro) le interesa el Arte con mayúscula

    ['kæpɪtl]
    1. ADJ
    1) (Jur) capital
    2) (=chief) capital
    3) (=essential) capital, primordial
    4) [letter] mayúsculo

    capital Q — Q f mayúscula

    5) † * (=splendid) magnífico, estupendo

    capital! — ¡magnífico!, ¡estupendo!

    2. N
    1) (also: capital letter) mayúscula f

    capitals — (large) mayúsculas fpl, versales fpl ; (small) versalitas fpl

    2) (also: capital city) capital f
    3) (Econ) capital m

    to make capital out of sth — (fig) sacar provecho de algo

    4) (Archit) capitel m
    3.
    CPD

    capital account N — cuenta f de capital

    capital allowance N — desgravación f sobre bienes de capital

    capital equipment N — bienes mpl de equipo

    capital expenditure N — inversión f de capital

    capital formation N — formación f de capital

    capital gain(s) N (PL) — plusvalía f

    capital gains tax N — impuesto m sobre las plusvalías

    capital goods NPL — bienes mpl de equipo

    capital growth N — aumento m del capital

    capital investment N — inversión f de capital

    capital levy N — impuesto m sobre el capital

    capital offence, capital offense (US) N — delito m capital

    capital outlay N — desembolso m de capital

    capital punishment N — pena f de muerte

    capital reserves NPL — reservas fpl de capital

    capital sentence N — condena f a la pena de muerte

    capital spending N — capital m adquisitivo

    capital stock N — (=capital) capital m social or comercial; (=shares) acciones fpl de capital

    capital transfer tax N — (Brit) impuesto m sobre plusvalía de cesión

    * * *

    I ['kæpətḷ, 'kæpɪtḷ]
    1) c ( city) capital f
    2) c ( letter) mayúscula f
    3) u ( Fin) capital m

    to make capital (out) of something — sacar* provecho or partido de algo; (before n)

    capital expenditure/investment — gasto m/inversión f de capital

    capital gains tax — impuesto m sobre la plusvalía


    II
    1) ( Law) < offense> que está sancionado con la pena de muerte

    capital punishment — pena f capital or de muerte

    2)
    a) ( major) primordial
    b) (Geog, Pol)
    3) ( Print) < letter> mayúscula

    he's into art with a capital A — ( iro) le interesa el Arte con mayúscula

    English-spanish dictionary > capital

  • 13 account

    (A/C; ace; acct; a/c)
    1. ком. рахунок; 2. бухг., рах. рахунок; книга; реєстр; звіт; звітність; 3. pl рек., марк. клієнт; рекламодавець
    1. вид документа за виконану послугу (service¹), куплений товар (goods), виконану роботу і т. ін., на якому вказується сума грошей, що належить дебітору (debtor) чи кредитору (creditor), тобто фізичній чи юридичній особі; 2. систематичний запис фінансових операцій (transaction¹), який у хронологічному порядку відтворює різні господарські процеси у бухгалтерському реєстрі (ledger), де в грошовому виразі протиставляються дві сторони запису — дебет (debit²) і кредит (credit); ♦ рахунки класифікуються залежно від їх призначення, структури та ін., напр.: номінальні рахунки (nominal account), які призначені для операцій, пов'язаних з витратами (expenses¹) і надходженнями (revenue²); особові рахунки (personal account), в яких фіксуються операції, пов'язані з дебіторами (debtor), кредиторами (creditor) та ін. особами; реальні рахунки (real account) для визначення операцій, пов'язані з активами (asset¹); 3. окрема особа, організація або установа, що є замовником послуг рекламного (advertising¹) чи ін. маркетингового агентства (agency²)
    ═════════■═════════
    absorption account вбираючий рахунок; accumulation account накопичувальний рахунок; active account активний депозитний рахунок; adjunct account вбираючий рахунок; adjustment accounts регулятивний рахунок резерву на амортизацію; advance account рахунок позик; aggregate accounts зведені рахунки; all-plant expense account реєстр загальнофабричних накладних витрат; annual account річний рахунок; appropriation account асигнаційний рахунок; assets account рахунок активів; automatic transfer account рахунок з автоматичним переказом коштів; bad debt account рахунок безнадійних боргів; balance sheet account стаття бухгалтерського балансу; bank account банківський рахунок; bank giro account банківський рахунок в системі жирорахунків; bills account рахунок векселів; blocked account блокований рахунок; budget account бюджетний рахунок • рахунок покриття витрат; business account рахунок підприємств; capital account рахунок капіталу • рахунок основного капіталу • рахунок руху капіталу; capitalization account рахунок інвестованого капіталу; cash account рахунок каси; charge account кредит за відкритим рахунком; check account амер. чековий рахунок; checking account чековий рахунок • поточний рахунок; cheque account австрал., англ., канад. чековий рахунок • поточний рахунок; clearing account розрахунковий рахунок; closed account закритий рахунок; closing account зведений рахунок • кінцевий рахунок • остаточний рахунок; combined accounts зведені рахунки; collection account рахунок розрахунків з покупцями; commission account рахунок комісійних виплат • ощадний внесок; compound interest account рахунок, за яким нараховуються відсотки; consolidated accounts зведені рахунки • консолідовані рахунки; consumers account рахунок споживачів; contra account контра-рахунок • субрахунок; control account контрольний рахунок; cost account рахунок витрат; cost control account контрольний рахунок витрат; credit account рахунок пасиву • кредитний рахунок • рахунок з кредитовим сальдо; creditor's account рахунок кредитора; current account поточний рахунок • діас. біжучий рахунок; customer accounts рахунки клієнтів; debit account рахунок активу • рахунок з дебетовим сальдо; debtor's account рахунок дебітора; deposit account депозитний рахунок • строковий вклад; depreciation account рахунок відрахування на знос активу • рахунок амортизаційних фондів; depreciation adjustment account рахунок коригування амортизації • регулятивний рахунок резерву на амортизацію • регулятивний рахунок фонду відрахування на знос основних засобів; depreciation reserve account рахунок фонду відрахування на знос активів • рахунок амортизаційних фондів • рахунок резерву на амортизацію; detailed account докладний звіт; disbursement account рахунок витрат; dividend account рахунок дивідендів; dormant account недіючий рахунок • неактивний депозитний рахунок; drawing account поточний рахунок • діас. біжучий рахунок; entertainment account рахунок на представницькі витрати; exchange equalization account фонд стабілізації валюти; expense account; external account рахунок зовнішніх розрахунків • платіжний баланс; Federal Reserve bank account амер. рахунок у Федеральному резервному банку; final account підсумковий рахунок • кінцевий звіт; financial account фінансовий рахунок • фінансовий звіт; financial accounts фінансова звітність; fixed assets account рахунок основних засобів • рахунок необоротних активів • рахунок основного капіталу; foreign currency account валютний рахунок; foreign transactions account поточний рахунок закордонних операцій; frozen account заморожений рахунок; general account рахунок у головній бухгалтерській книзі; giro account жирорахунок; government accounts урядові рахунки • урядові фінансові звіти; government receipts and expenditure account рахунок державних доходів і видатків; gross savings and investment account рахунок валових заощаджень та інвестицій; impersonal account рахунок, що не належить конкретній особі; imprest accounts авансові рахунки • підзвітні суми; inactive account неактивний клієнтський рахунок • неактивний депозитний рахунок; income account рахунок прибутків; income and expenditure account рахунок доходів і видатків; income statement account рахунок прибутків і збитків; individual retirement account особовий рахунок пенсійних нарахувань • особовий пенсійний рахунок; integrated accounts інтегровані рахунки • інтегрована система рахунків; intercompany account рахунок розрахунків між компаніями; interest account рахунок з виплатою відсотків • розрахунок відсотків; interest-bearing transaction account поточний рахунок з виплатою відсотків; interest-free account безвідсотковий рахунок; interim account проміжний рахунок • тимчасовий рахунок; inventory account рахунок товарно-матеріальних запасів; investment account рахунок капіталовкладень • рахунок для інвестиційних операцій; itemized account деталізований рахунок • рахунок з детальним переліком операцій; joint account спільний рахунок • об'єднаний рахунок; ledger account рахунок у гросбусі; liabilities account рахунок зобов'язань; loan account позиковий рахунок; loro account рахунок лоро; manufacturing account рахунок виробничих витрат; material price variance account рахунок відхилень цін на матеріали; material variance account рахунок відхилень вартості матеріалів від нормативної; merchandise accounts рахунки комерційної діяльності • товарні операції (в платіжному балансі); monthly account місячний звіт; national accounts звіт про виконання державного бюджету • національні рахунки; national income accounts рахунки національного доходу; national income and expenditure account рахунок національних доходів та витрат; nominal account номінальний рахунок • пасивний рахунок • активно-пасивний рахунок; nostro account рахунок ностро; numbered account нумерований депозитний рахунок • нумерований рахунок; old account (o/a) старий рахунок; open account (O/A) відкритий рахунок; operating accounts поточні рахунки; outlay accounts рахунки видатків; outstanding account (o/a) неоплачений рахунок; overdrawn account рахунок з овердрафтом; overhead accounts рахунки накладних витрат; payroll account рахунок заробітної плати; personal account особовий рахунок; petty cash account рахунок дрібної каси; phoney account фіктивний рахунок • недійсний рахунок; private account рахунок приватної особи • приватний рахунок • особовий рахунок; production account рахунок продукції; profit account рахунок прибутків; profit and loss account рахунок прибутків та збитків; profit and loss appropriation account рахунок розподілу прибутків і збитків; property account рахунок основного капіталу; proprietary account рахунок капіталу; public account рахунок державної установи; purchases account рахунок закупівель; real account реальний рахунок • активний рахунок • стаття балансу; realization account рахунок реалізації; registered account зареєстрований рахунок; reserve account резервний рахунок; revenue account рахунок надходжень; revenue and expense account рахунок надходжень і витрат; running account поточний рахунок • діас. біжучий рахунок; sales account рахунок продажу; savings account ощадний рахунок • ощадна книжка; securities account рахунок цінних паперів; settlement account розрахунковий рахунок; special account особливий рахунок • окремий рахунок; special fund account рахунок фонду спеціального призначення; stock account рахунок капіталу • рахунок цінних паперів; subscriber's account рахунок передплатника • рахунок абонента; subsidiary account допоміжний рахунок; summary account підсумковий рахунок • кінцевий баланс; sundries accounts інші статті бухгалтерського обліку; surplus account рахунок надлишку; suspense account проміжний рахунок • рахунок сумнівних дебіторів; temporary account тимчасовий рахунок; thrift account строковий рахунок • ощадний рахунок; transaction account поточний рахунок • короткостроковий депозит; transfer account рахунок безготівкових розрахунків; trust account довірчий рахунок; vostro account рахунок вост-ро; wage account рахунок, на який перераховується заробітна плата; yearly account річний звіт • річні фінансові звіти • ультимо
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    accounts analysis аналіз статей балансу; account balance сальдо рахунку • залишок на рахунку; account book журнал бухгалтерського обліку • бухгалтерська книга; account card план рахунків; account category категорія рахунка; account conflict конфлікт між рекламодавцями; account current (A/C) контокорент • відкритий рахунок • поточний банківський рахунок; account day розрахунковий день; accounts department відділ розрахунків • відділ фінансових звітів; account detail докладні дані про банківський рахунок; account entry бухгалтерський запис • запис • рядок бухгалтерської звітності; account executive керівник, який веде рахунок клієнтів • консультант рекламного бюро • уповноважений за контрактом з рекламодавцями; account for current operations рахунок поточних операцій; account form документ бухгалтерського обліку; account for the accumulation of payments рахунок для оплати нагромаджених платежів; account for various payments рахунок для оплати різних платежів • рахунок для різних платежів; account heading заголовок рахунка; account held as collateral рахунок під заставу; account held in foreign currency рахунок в іноземній валюті; account holder власник рахунка; account in the bearer's name рахунок на подавця • рахунок на пред'явника; account ledger бухгалтерський реєстр • бухгалтерська книга; account management керівництво групами клієнтів • керівництво групами клієнтів, які працюють • проведення рахунків; account manager керівник групи клієнтів, які працюють • завідувач відділу реклами; account of charges рахунок витрат • рахунок накладних витрат; account of commission рахунок комісійних платежів; account of disbursements рахунок витрат; account of expenses рахунок витрат • діас. рахунок розходів; account of goods purchased рахунок на закуплені товари; account of heating expenses рахунок витрат на опалення; account of overheads рахунок накладних витрат; account of recourse рахунок з правом звернення • рахунок регресу; account-only cheque чек лише для безготівкового розрахунку; accounts outstanding неоплачені рахунки; account payee cheque чек на рахунок одержувача; account representative консультант зі зв'язків з рекламодавцями; account sales (a. s., A/S) звіт про продаж товару • рахунок про продаж товару; account sheet бланк рахунка; accounts statement звіт про стан рахунків; account stated сальдо рахунка • підведений рахунок; account subject to notice рахунок з повідомленням; account supervisor керівник групи зі зв'язків з рекламодавцями; account terms умови оплати рахунка; account title назва рахунка; account-to-account transfer переказ грошей з одного рахунка на інший; account with overdraft facility рахунок, на якому дозволено овердрафт • рахунок з перевищенням кредитного ліміту • рахунок, на якому дозволено позичати банківські гроші; account with the Treasury рахунок в міністерстві фінансів, скарбниці; for account only тільки для розрахунку; for account and risk of за рахунок і на ризик; on account (o/a) на рахунок належної суми; on a joint account на спільному рахунку; standard manual of accounts посібник правил і порядку ведення рахунків; to adjust an account виправляти/виправити рахунок; to audit accounts проводити/провести ревізію рахунків; to balance an account закривати/закрити рахунок • балансувати/збалансувати статтю розрахунків • підсумовувати/підсумувати рахунок; to charge an account дебетувати рахунок; to charge to an account відносити/віднести на рахунок; to check an account перевіряти/перевірити рахунок; to close an account закривати/закрити рахунок; to credit an account кредитувати рахунок; to debit an account дебетувати рахунок; to draw money from an account списувати/списати з рахунка; to draw on an account брати/взяти гроші з рахунка; to enter on an account зараховувати/зарахувати суму на рахунок; to falsify an account підробляти/підробити рахунок; to freeze an account заморожувати/заморозити рахунок; to have an account with a bank мати рахунок в банку; to keep accounts провадити рахунки • вести рахунки • вести бухгалтерські книги; to make up an account виписувати/виписати рахунок; to open an account відкривати/відкрити рахунок; to operate an account проводити рахунок • вести рахунок; to overdraw an account перевищувати/перевищити залишок на рахунку • перевищувати/перевищити кредитний ліміт на рахунку; to pay an account платити/оплатити рахунок; to pay into an account записувати/записати на рахунок; to render an account представляти/представити рахунок; to run up an account збільшувати/збільшити залишок на рахунку; to settle an account оплачувати/оплатити рахунок • узгоджувати/узгодити суму на рахунку; to set up an account відкривати/відкрити рахунок; to square accounts розплачуватися/розплатитися • розраховуватися/розрахуватися; to transfer to an account переписувати/переписати на рахунок; to verify accounts перевіряти/перевірити рахунки • перевіряти/перевірити правильність ведення рахунків; to withdraw from an account знімати/зняти з рахунка; to write off from an account списувати/списати з рахунка
    account³:: client²; account² ‡ accounts (382); account² — конто (зах. укр., діас, діал.)
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    рахунок — термін рахунокъ (пор. порахунокъ, рахованье, рахуба), утворений із засвідчуваного з XIV ст. дієслова раховати, < нім. rechnen — лічити, рахувати; запозичення через посередництво польс. (ІУМ: 464); конто < італ. conto — рахунок, розрахунок, звіт < лат. contare — лічити, рахувати, обчислювати; за посередництвом польс. (ЕСУМ 2: 556-557)
    * * *
    рахунок; клієнт; покупець

    The English-Ukrainian Dictionary > account

  • 14 Commonwealth Treasury

    орг.
    гос. упр., австрал. !
    The Commonwealth Treasury began operations in Melbourne in January 1901, the smallest of the seven Commonwealth departments established with Federation. The original five members of the department were bookkeepers. Over time, the department was required to establish policy in areas such as public service pay and conditions, bank notes, the taxation system including land and income tax, pensions and other welfare payments, postage stamps and the collection of statistics. Today, the department focuses primarily on economic policy.
    The department is divided into four groups, Fiscal, Macroeconomic, Revenue and Markets with support coming from the Corporate Services Division. These groups were established to meet three policy outcomes:
    The Treasury provides advice on budget policy issues, trends in Commonwealth revenue and major fiscal and financial aggregates, major expenditure programmes, taxation policy, retirement income, Commonwealth-State financial policy and actuarial services.
    The Treasury monitors and assesses economic conditions and prospects, both in Australia and overseas, and provides advice on the formulation and implementation of effective macroeconomic policy, including monetary and fiscal policy, and labour market issues.
    The Treasury provides advice on policy processes and reforms that promote a secure financial system and sound corporate practices, remove impediments to competition in product and services markets and safeguard the public interest in matters such as consumer protection and foreign investment.
    In Australia a Treasurer and a Finance Minister co-exist. The Treasurer is responsible for drafting the government budget and coordinating government expenditure. The Finance Minister is responsible for government procurement, policy guidelines for commonwealth, statutory authorities, and superannuation policies.

    Англо-русский экономический словарь > Commonwealth Treasury

  • 15 Historical Portugal

       Before Romans described western Iberia or Hispania as "Lusitania," ancient Iberians inhabited the land. Phoenician and Greek trading settlements grew up in the Tagus estuary area and nearby coasts. Beginning around 202 BCE, Romans invaded what is today southern Portugal. With Rome's defeat of Carthage, Romans proceeded to conquer and rule the western region north of the Tagus, which they named Roman "Lusitania." In the fourth century CE, as Rome's rule weakened, the area experienced yet another invasion—Germanic tribes, principally the Suevi, who eventually were Christianized. During the sixth century CE, the Suevi kingdom was superseded by yet another Germanic tribe—the Christian Visigoths.
       A major turning point in Portugal's history came in 711, as Muslim armies from North Africa, consisting of both Arab and Berber elements, invaded the Iberian Peninsula from across the Straits of Gibraltar. They entered what is now Portugal in 714, and proceeded to conquer most of the country except for the far north. For the next half a millennium, Islam and Muslim presence in Portugal left a significant mark upon the politics, government, language, and culture of the country.
       Islam, Reconquest, and Portugal Created, 714-1140
       The long frontier struggle between Muslim invaders and Christian communities in the north of the Iberian peninsula was called the Reconquista (Reconquest). It was during this struggle that the first dynasty of Portuguese kings (Burgundian) emerged and the independent monarchy of Portugal was established. Christian forces moved south from what is now the extreme north of Portugal and gradually defeated Muslim forces, besieging and capturing towns under Muslim sway. In the ninth century, as Christian forces slowly made their way southward, Christian elements were dominant only in the area between Minho province and the Douro River; this region became known as "territorium Portu-calense."
       In the 11th century, the advance of the Reconquest quickened as local Christian armies were reinforced by crusading knights from what is now France and England. Christian forces took Montemor (1034), at the Mondego River; Lamego (1058); Viseu (1058); and Coimbra (1064). In 1095, the king of Castile and Léon granted the country of "Portu-cale," what became northern Portugal, to a Burgundian count who had emigrated from France. This was the foundation of Portugal. In 1139, a descendant of this count, Afonso Henriques, proclaimed himself "King of Portugal." He was Portugal's first monarch, the "Founder," and the first of the Burgundian dynasty, which ruled until 1385.
       The emergence of Portugal in the 12th century as a separate monarchy in Iberia occurred before the Christian Reconquest of the peninsula. In the 1140s, the pope in Rome recognized Afonso Henriques as king of Portugal. In 1147, after a long, bloody siege, Muslim-occupied Lisbon fell to Afonso Henriques's army. Lisbon was the greatest prize of the 500-year war. Assisting this effort were English crusaders on their way to the Holy Land; the first bishop of Lisbon was an Englishman. When the Portuguese captured Faro and Silves in the Algarve province in 1248-50, the Reconquest of the extreme western portion of the Iberian peninsula was complete—significantly, more than two centuries before the Spanish crown completed the Reconquest of the eastern portion by capturing Granada in 1492.
       Consolidation and Independence of Burgundian Portugal, 1140-1385
       Two main themes of Portugal's early existence as a monarchy are the consolidation of control over the realm and the defeat of a Castil-ian threat from the east to its independence. At the end of this period came the birth of a new royal dynasty (Aviz), which prepared to carry the Christian Reconquest beyond continental Portugal across the straits of Gibraltar to North Africa. There was a variety of motives behind these developments. Portugal's independent existence was imperiled by threats from neighboring Iberian kingdoms to the north and east. Politics were dominated not only by efforts against the Muslims in
       Portugal (until 1250) and in nearby southern Spain (until 1492), but also by internecine warfare among the kingdoms of Castile, Léon, Aragon, and Portugal. A final comeback of Muslim forces was defeated at the battle of Salado (1340) by allied Castilian and Portuguese forces. In the emerging Kingdom of Portugal, the monarch gradually gained power over and neutralized the nobility and the Church.
       The historic and commonplace Portuguese saying "From Spain, neither a good wind nor a good marriage" was literally played out in diplomacy and war in the late 14th-century struggles for mastery in the peninsula. Larger, more populous Castile was pitted against smaller Portugal. Castile's Juan I intended to force a union between Castile and Portugal during this era of confusion and conflict. In late 1383, Portugal's King Fernando, the last king of the Burgundian dynasty, suddenly died prematurely at age 38, and the Master of Aviz, Portugal's most powerful nobleman, took up the cause of independence and resistance against Castile's invasion. The Master of Aviz, who became King João I of Portugal, was able to obtain foreign assistance. With the aid of English archers, Joao's armies defeated the Castilians in the crucial battle of Aljubarrota, on 14 August 1385, a victory that assured the independence of the Portuguese monarchy from its Castilian nemesis for several centuries.
       Aviz Dynasty and Portugal's First Overseas Empire, 1385-1580
       The results of the victory at Aljubarrota, much celebrated in Portugal's art and monuments, and the rise of the Aviz dynasty also helped to establish a new merchant class in Lisbon and Oporto, Portugal's second city. This group supported King João I's program of carrying the Reconquest to North Africa, since it was interested in expanding Portugal's foreign commerce and tapping into Muslim trade routes and resources in Africa. With the Reconquest against the Muslims completed in Portugal and the threat from Castile thwarted for the moment, the Aviz dynasty launched an era of overseas conquest, exploration, and trade. These efforts dominated Portugal's 15th and 16th centuries.
       The overseas empire and age of Discoveries began with Portugal's bold conquest in 1415 of the Moroccan city of Ceuta. One royal member of the 1415 expedition was young, 21-year-old Prince Henry, later known in history as "Prince Henry the Navigator." His part in the capture of Ceuta won Henry his knighthood and began Portugal's "Marvelous Century," during which the small kingdom was counted as a European and world power of consequence. Henry was the son of King João I and his English queen, Philippa of Lancaster, but he did not inherit the throne. Instead, he spent most of his life and his fortune, and that of the wealthy military Order of Christ, on various imperial ventures and on voyages of exploration down the African coast and into the Atlantic. While mythology has surrounded Henry's controversial role in the Discoveries, and this role has been exaggerated, there is no doubt that he played a vital part in the initiation of Portugal's first overseas empire and in encouraging exploration. He was naturally curious, had a sense of mission for Portugal, and was a strong leader. He also had wealth to expend; at least a third of the African voyages of the time were under his sponsorship. If Prince Henry himself knew little science, significant scientific advances in navigation were made in his day.
       What were Portugal's motives for this new imperial effort? The well-worn historical cliche of "God, Glory, and Gold" can only partly explain the motivation of a small kingdom with few natural resources and barely 1 million people, which was greatly outnumbered by the other powers it confronted. Among Portuguese objectives were the desire to exploit known North African trade routes and resources (gold, wheat, leather, weaponry, and other goods that were scarce in Iberia); the need to outflank the Muslim world in the Mediterranean by sailing around Africa, attacking Muslims en route; and the wish to ally with Christian kingdoms beyond Africa. This enterprise also involved a strategy of breaking the Venetian spice monopoly by trading directly with the East by means of discovering and exploiting a sea route around Africa to Asia. Besides the commercial motives, Portugal nurtured a strong crusading sense of Christian mission, and various classes in the kingdom saw an opportunity for fame and gain.
       By the time of Prince Henry's death in 1460, Portugal had gained control of the Atlantic archipelagos of the Azores and Madeiras, begun to colonize the Cape Verde Islands, failed to conquer the Canary Islands from Castile, captured various cities on Morocco's coast, and explored as far as Senegal, West Africa, down the African coast. By 1488, Bar-tolomeu Dias had rounded the Cape of Good Hope in South Africa and thereby discovered the way to the Indian Ocean.
       Portugal's largely coastal African empire and later its fragile Asian empire brought unexpected wealth but were purchased at a high price. Costs included wars of conquest and defense against rival powers, manning the far-flung navel and trade fleets and scattered castle-fortresses, and staffing its small but fierce armies, all of which entailed a loss of skills and population to maintain a scattered empire. Always short of capital, the monarchy became indebted to bankers. There were many defeats beginning in the 16th century at the hands of the larger imperial European monarchies (Spain, France, England, and Holland) and many attacks on Portugal and its strung-out empire. Typically, there was also the conflict that arose when a tenuously held world empire that rarely if ever paid its way demanded finance and manpower Portugal itself lacked.
       The first 80 years of the glorious imperial era, the golden age of Portugal's imperial power and world influence, was an African phase. During 1415-88, Portuguese navigators and explorers in small ships, some of them caravelas (caravels), explored the treacherous, disease-ridden coasts of Africa from Morocco to South Africa beyond the Cape of Good Hope. By the 1470s, the Portuguese had reached the Gulf of Guinea and, in the early 1480s, what is now Angola. Bartolomeu Dias's extraordinary voyage of 1487-88 to South Africa's coast and the edge of the Indian Ocean convinced Portugal that the best route to Asia's spices and Christians lay south, around the tip of southern Africa. Between 1488 and 1495, there was a hiatus caused in part by domestic conflict in Portugal, discussion of resources available for further conquests beyond Africa in Asia, and serious questions as to Portugal's capacity to reach beyond Africa. In 1495, King Manuel and his council decided to strike for Asia, whatever the consequences. In 1497-99, Vasco da Gama, under royal orders, made the epic two-year voyage that discovered the sea route to western India (Asia), outflanked Islam and Venice, and began Portugal's Asian empire. Within 50 years, Portugal had discovered and begun the exploitation of its largest colony, Brazil, and set up forts and trading posts from the Middle East (Aden and Ormuz), India (Calicut, Goa, etc.), Malacca, and Indonesia to Macau in China.
       By the 1550s, parts of its largely coastal, maritime trading post empire from Morocco to the Moluccas were under siege from various hostile forces, including Muslims, Christians, and Hindi. Although Moroccan forces expelled the Portuguese from the major coastal cities by 1550, the rival European monarchies of Castile (Spain), England, France, and later Holland began to seize portions of her undermanned, outgunned maritime empire.
       In 1580, Phillip II of Spain, whose mother was a Portuguese princess and who had a strong claim to the Portuguese throne, invaded Portugal, claimed the throne, and assumed control over the realm and, by extension, its African, Asian, and American empires. Phillip II filled the power vacuum that appeared in Portugal following the loss of most of Portugal's army and its young, headstrong King Sebastião in a disastrous war in Morocco. Sebastiao's death in battle (1578) and the lack of a natural heir to succeed him, as well as the weak leadership of the cardinal who briefly assumed control in Lisbon, led to a crisis that Spain's strong monarch exploited. As a result, Portugal lost its independence to Spain for a period of 60 years.
       Portugal under Spanish Rule, 1580-1640
       Despite the disastrous nature of Portugal's experience under Spanish rule, "The Babylonian Captivity" gave birth to modern Portuguese nationalism, its second overseas empire, and its modern alliance system with England. Although Spain allowed Portugal's weakened empire some autonomy, Spanish rule in Portugal became increasingly burdensome and unacceptable. Spain's ambitious imperial efforts in Europe and overseas had an impact on the Portuguese as Spain made greater and greater demands on its smaller neighbor for manpower and money. Portugal's culture underwent a controversial Castilianization, while its empire became hostage to Spain's fortunes. New rival powers England, France, and Holland attacked and took parts of Spain's empire and at the same time attacked Portugal's empire, as well as the mother country.
       Portugal's empire bore the consequences of being attacked by Spain's bitter enemies in what was a form of world war. Portuguese losses were heavy. By 1640, Portugal had lost most of its Moroccan cities as well as Ceylon, the Moluccas, and sections of India. With this, Portugal's Asian empire was gravely weakened. Only Goa, Damão, Diu, Bombay, Timor, and Macau remained and, in Brazil, Dutch forces occupied the northeast.
       On 1 December 1640, long commemorated as a national holiday, Portuguese rebels led by the duke of Braganza overthrew Spanish domination and took advantage of Spanish weakness following a more serious rebellion in Catalonia. Portugal regained independence from Spain, but at a price: dependence on foreign assistance to maintain its independence in the form of the renewal of the alliance with England.
       Restoration and Second Empire, 1640-1822
       Foreign affairs and empire dominated the restoration era and aftermath, and Portugal again briefly enjoyed greater European power and prestige. The Anglo-Portuguese Alliance was renewed and strengthened in treaties of 1642, 1654, and 1661, and Portugal's independence from Spain was underwritten by English pledges and armed assistance. In a Luso-Spanish treaty of 1668, Spain recognized Portugal's independence. Portugal's alliance with England was a marriage of convenience and necessity between two monarchies with important religious, cultural, and social differences. In return for legal, diplomatic, and trade privileges, as well as the use during war and peace of Portugal's great Lisbon harbor and colonial ports for England's navy, England pledged to protect Portugal and its scattered empire from any attack. The previously cited 17th-century alliance treaties were renewed later in the Treaty of Windsor, signed in London in 1899. On at least 10 different occasions after 1640, and during the next two centuries, England was central in helping prevent or repel foreign invasions of its ally, Portugal.
       Portugal's second empire (1640-1822) was largely Brazil-oriented. Portuguese colonization, exploitation of wealth, and emigration focused on Portuguese America, and imperial revenues came chiefly from Brazil. Between 1670 and 1740, Portugal's royalty and nobility grew wealthier on funds derived from Brazilian gold, diamonds, sugar, tobacco, and other crops, an enterprise supported by the Atlantic slave trade and the supply of African slave labor from West Africa and Angola. Visitors today can see where much of that wealth was invested: Portugal's rich legacy of monumental architecture. Meanwhile, the African slave trade took a toll in Angola and West Africa.
       In continental Portugal, absolutist monarchy dominated politics and government, and there was a struggle for position and power between the monarchy and other institutions, such as the Church and nobility. King José I's chief minister, usually known in history as the marquis of Pombal (ruled 1750-77), sharply suppressed the nobility and the
       Church (including the Inquisition, now a weak institution) and expelled the Jesuits. Pombal also made an effort to reduce economic dependence on England, Portugal's oldest ally. But his successes did not last much beyond his disputed time in office.
       Beginning in the late 18th century, the European-wide impact of the French Revolution and the rise of Napoleon placed Portugal in a vulnerable position. With the monarchy ineffectively led by an insane queen (Maria I) and her indecisive regent son (João VI), Portugal again became the focus of foreign ambition and aggression. With England unable to provide decisive assistance in time, France—with Spain's consent—invaded Portugal in 1807. As Napoleon's army under General Junot entered Lisbon meeting no resistance, Portugal's royal family fled on a British fleet to Brazil, where it remained in exile until 1821. In the meantime, Portugal's overseas empire was again under threat. There was a power vacuum as the monarch was absent, foreign armies were present, and new political notions of liberalism and constitutional monarchy were exciting various groups of citizens.
       Again England came to the rescue, this time in the form of the armies of the duke of Wellington. Three successive French invasions of Portugal were defeated and expelled, and Wellington succeeded in carrying the war against Napoleon across the Portuguese frontier into Spain. The presence of the English army, the new French-born liberal ideas, and the political vacuum combined to create revolutionary conditions. The French invasions and the peninsular wars, where Portuguese armed forces played a key role, marked the beginning of a new era in politics.
       Liberalism and Constitutional Monarchy, 1822-1910
       During 1807-22, foreign invasions, war, and civil strife over conflicting political ideas gravely damaged Portugal's commerce, economy, and novice industry. The next terrible blow was the loss of Brazil in 1822, the jewel in the imperial crown. Portugal's very independence seemed to be at risk. In vain, Portugal sought to resist Brazilian independence by force, but in 1825 it formally acknowledged Brazilian independence by treaty.
       Portugal's slow recovery from the destructive French invasions and the "war of independence" was complicated by civil strife over the form of constitutional monarchy that best suited Portugal. After struggles over these issues between 1820 and 1834, Portugal settled somewhat uncertainly into a moderate constitutional monarchy whose constitution (Charter of 1826) lent it strong political powers to exert a moderating influence between the executive and legislative branches of the government. It also featured a new upper middle class based on land ownership and commerce; a Catholic Church that, although still important, lived with reduced privileges and property; a largely African (third) empire to which Lisbon and Oporto devoted increasing spiritual and material resources, starting with the liberal imperial plans of 1836 and 1851, and continuing with the work of institutions like the Lisbon Society of Geography (established 1875); and a mass of rural peasants whose bonds to the land weakened after 1850 and who began to immigrate in increasing numbers to Brazil and North America.
       Chronic military intervention in national politics began in 19th-century Portugal. Such intervention, usually commencing with coups or pronunciamentos (military revolts), was a shortcut to the spoils of political office and could reflect popular discontent as well as the power of personalities. An early example of this was the 1817 golpe (coup) attempt of General Gomes Freire against British military rule in Portugal before the return of King João VI from Brazil. Except for a more stable period from 1851 to 1880, military intervention in politics, or the threat thereof, became a feature of the constitutional monarchy's political life, and it continued into the First Republic and the subsequent Estado Novo.
       Beginning with the Regeneration period (1851-80), Portugal experienced greater political stability and economic progress. Military intervention in politics virtually ceased; industrialization and construction of railroads, roads, and bridges proceeded; two political parties (Regenerators and Historicals) worked out a system of rotation in power; and leading intellectuals sparked a cultural revival in several fields. In 19th-century literature, there was a new golden age led by such figures as Alexandre Herculano (historian), Eça de Queirós (novelist), Almeida Garrett (playwright and essayist), Antero de Quental (poet), and Joaquim Oliveira Martins (historian and social scientist). In its third overseas empire, Portugal attempted to replace the slave trade and slavery with legitimate economic activities; to reform the administration; and to expand Portuguese holdings beyond coastal footholds deep into the African hinterlands in West, West Central, and East Africa. After 1841, to some extent, and especially after 1870, colonial affairs, combined with intense nationalism, pressures for economic profit in Africa, sentiment for national revival, and the drift of European affairs would make or break Lisbon governments.
       Beginning with the political crisis that arose out of the "English Ultimatum" affair of January 1890, the monarchy became discredtted and identified with the poorly functioning government, political parties splintered, and republicanism found more supporters. Portugal participated in the "Scramble for Africa," expanding its African holdings, but failed to annex territory connecting Angola and Mozambique. A growing foreign debt and state bankruptcy as of the early 1890s damaged the constitutional monarchy's reputation, despite the efforts of King Carlos in diplomacy, the renewal of the alliance in the Windsor Treaty of 1899, and the successful if bloody colonial wars in the empire (1880-97). Republicanism proclaimed that Portugal's weak economy and poor society were due to two historic institutions: the monarchy and the Catholic Church. A republic, its stalwarts claimed, would bring greater individual liberty; efficient, if more decentralized government; and a stronger colonial program while stripping the Church of its role in both society and education.
       As the monarchy lost support and republicans became more aggressive, violence increased in politics. King Carlos I and his heir Luís were murdered in Lisbon by anarchist-republicans on 1 February 1908. Following a military and civil insurrection and fighting between monarchist and republican forces, on 5 October 1910, King Manuel II fled Portugal and a republic was proclaimed.
       First Parliamentary Republic, 1910-26
       Portugal's first attempt at republican government was the most unstable, turbulent parliamentary republic in the history of 20th-century Western Europe. During a little under 16 years of the republic, there were 45 governments, a number of legislatures that did not complete normal terms, military coups, and only one president who completed his four-year term in office. Portuguese society was poorly prepared for this political experiment. Among the deadly legacies of the monarchy were a huge public debt; a largely rural, apolitical, and illiterate peasant population; conflict over the causes of the country's misfortunes; and lack of experience with a pluralist, democratic system.
       The republic had some talented leadership but lacked popular, institutional, and economic support. The 1911 republican constitution established only a limited democracy, as only a small portion of the adult male citizenry was eligible to vote. In a country where the majority was Catholic, the republic passed harshly anticlerical laws, and its institutions and supporters persecuted both the Church and its adherents. During its brief disjointed life, the First Republic drafted important reform plans in economic, social, and educational affairs; actively promoted development in the empire; and pursued a liberal, generous foreign policy. Following British requests for Portugal's assistance in World War I, Portugal entered the war on the Allied side in March 1916 and sent armies to Flanders and Portuguese Africa. Portugal's intervention in that conflict, however, was too costly in many respects, and the ultimate failure of the republic in part may be ascribed to Portugal's World War I activities.
       Unfortunately for the republic, its time coincided with new threats to Portugal's African possessions: World War I, social and political demands from various classes that could not be reconciled, excessive military intervention in politics, and, in particular, the worst economic and financial crisis Portugal had experienced since the 16th and 17th centuries. After the original Portuguese Republican Party (PRP, also known as the "Democrats") splintered into three warring groups in 1912, no true multiparty system emerged. The Democrats, except for only one or two elections, held an iron monopoly of electoral power, and political corruption became a major issue. As extreme right-wing dictatorships elsewhere in Europe began to take power in Italy (1922), neighboring Spain (1923), and Greece (1925), what scant popular support remained for the republic collapsed. Backed by a right-wing coalition of landowners from Alentejo, clergy, Coimbra University faculty and students, Catholic organizations, and big business, career military officers led by General Gomes da Costa executed a coup on 28 May 1926, turned out the last republican government, and established a military government.
       The Estado Novo (New State), 1926-74
       During the military phase (1926-32) of the Estado Novo, professional military officers, largely from the army, governed and administered Portugal and held key cabinet posts, but soon discovered that the military possessed no magic formula that could readily solve the problems inherited from the First Republic. Especially during the years 1926-31, the military dictatorship, even with its political repression of republican activities and institutions (military censorship of the press, political police action, and closure of the republic's rowdy parliament), was characterized by similar weaknesses: personalism and factionalism; military coups and political instability, including civil strife and loss of life; state debt and bankruptcy; and a weak economy. "Barracks parliamentarism" was not an acceptable alternative even to the "Nightmare Republic."
       Led by General Óscar Carmona, who had replaced and sent into exile General Gomes da Costa, the military dictatorship turned to a civilian expert in finance and economics to break the budget impasse and bring coherence to the disorganized system. Appointed minister of finance on 27 April 1928, the Coimbra University Law School professor of economics Antônio de Oliveira Salazar (1889-1970) first reformed finance, helped balance the budget, and then turned to other concerns as he garnered extraordinary governing powers. In 1930, he was appointed interim head of another key ministry (Colonies) and within a few years had become, in effect, a civilian dictator who, with the military hierarchy's support, provided the government with coherence, a program, and a set of policies.
       For nearly 40 years after he was appointed the first civilian prime minister in 1932, Salazar's personality dominated the government. Unlike extreme right-wing dictators elsewhere in Europe, Salazar was directly appointed by the army but was never endorsed by a popular political party, street militia, or voter base. The scholarly, reclusive former Coimbra University professor built up what became known after 1932 as the Estado Novo ("New State"), which at the time of its overthrow by another military coup in 1974, was the longest surviving authoritarian regime in Western Europe. The system of Salazar and the largely academic and technocratic ruling group he gathered in his cabinets was based on the central bureaucracy of the state, which was supported by the president of the republic—always a senior career military officer, General Óscar Carmona (1928-51), General Craveiro Lopes (1951-58), and Admiral Américo Tómaz (1958-74)—and the complicity of various institutions. These included a rubber-stamp legislature called the National Assembly (1935-74) and a political police known under various names: PVDE (1932-45), PIDE (1945-69),
       and DGS (1969-74). Other defenders of the Estado Novo security were paramilitary organizations such as the National Republican Guard (GNR); the Portuguese Legion (PL); and the Portuguese Youth [Movement]. In addition to censorship of the media, theater, and books, there was political repression and a deliberate policy of depoliticization. All political parties except for the approved movement of regime loyalists, the União Nacional or (National Union), were banned.
       The most vigorous and more popular period of the New State was 1932-44, when the basic structures were established. Never monolithic or entirely the work of one person (Salazar), the New State was constructed with the assistance of several dozen top associates who were mainly academics from law schools, some technocrats with specialized skills, and a handful of trusted career military officers. The 1933 Constitution declared Portugal to be a "unitary, corporative Republic," and pressures to restore the monarchy were resisted. Although some of the regime's followers were fascists and pseudofascists, many more were conservative Catholics, integralists, nationalists, and monarchists of different varieties, and even some reactionary republicans. If the New State was authoritarian, it was not totalitarian and, unlike fascism in Benito Mussolini's Italy or Adolf Hitler's Germany, it usually employed the minimum of violence necessary to defeat what remained a largely fractious, incoherent opposition.
       With the tumultuous Second Republic and the subsequent civil war in nearby Spain, the regime felt threatened and reinforced its defenses. During what Salazar rightly perceived as a time of foreign policy crisis for Portugal (1936-45), he assumed control of the Ministry of Foreign Affairs. From there, he pursued four basic foreign policy objectives: supporting the Nationalist rebels of General Francisco Franco in the Spanish Civil War (1936-39) and concluding defense treaties with a triumphant Franco; ensuring that General Franco in an exhausted Spain did not enter World War II on the Axis side; maintaining Portuguese neutrality in World War II with a post-1942 tilt toward the Allies, including granting Britain and the United States use of bases in the Azores Islands; and preserving and protecting Portugal's Atlantic Islands and its extensive, if poor, overseas empire in Africa and Asia.
       During the middle years of the New State (1944-58), many key Salazar associates in government either died or resigned, and there was greater social unrest in the form of unprecedented strikes and clandestine Communist activities, intensified opposition, and new threatening international pressures on Portugal's overseas empire. During the earlier phase of the Cold War (1947-60), Portugal became a steadfast, if weak, member of the US-dominated North Atlantic Treaty Organization alliance and, in 1955, with American support, Portugal joined the United Nations (UN). Colonial affairs remained a central concern of the regime. As of 1939, Portugal was the third largest colonial power in the world and possessed territories in tropical Africa (Angola, Mozambique, Guinea-Bissau, and São Tomé and Príncipe Islands) and the remnants of its 16th-century empire in Asia (Goa, Damão, Diu, East Timor, and Macau). Beginning in the early 1950s, following the independence of India in 1947, Portugal resisted Indian pressures to decolonize Portuguese India and used police forces to discourage internal opposition in its Asian and African colonies.
       The later years of the New State (1958-68) witnessed the aging of the increasingly isolated but feared Salazar and new threats both at home and overseas. Although the regime easily overcame the brief oppositionist threat from rival presidential candidate General Humberto Delgado in the spring of 1958, new developments in the African and Asian empires imperiled the authoritarian system. In February 1961, oppositionists hijacked the Portuguese ocean liner Santa Maria and, in following weeks, African insurgents in northern Angola, although they failed to expel the Portuguese, gained worldwide media attention, discredited the New State, and began the 13-year colonial war. After thwarting a dissident military coup against his continued leadership, Salazar and his ruling group mobilized military repression in Angola and attempted to develop the African colonies at a faster pace in order to ensure Portuguese control. Meanwhile, the other European colonial powers (Britain, France, Belgium, and Spain) rapidly granted political independence to their African territories.
       At the time of Salazar's removal from power in September 1968, following a stroke, Portugal's efforts to maintain control over its colonies appeared to be successful. President Americo Tomás appointed Dr. Marcello Caetano as Salazar's successor as prime minister. While maintaining the New State's basic structures, and continuing the regime's essential colonial policy, Caetano attempted wider reforms in colonial administration and some devolution of power from Lisbon, as well as more freedom of expression in Lisbon. Still, a great deal of the budget was devoted to supporting the wars against the insurgencies in Africa. Meanwhile in Asia, Portuguese India had fallen when the Indian army invaded in December 1961. The loss of Goa was a psychological blow to the leadership of the New State, and of the Asian empire only East Timor and Macau remained.
       The Caetano years (1968-74) were but a hiatus between the waning Salazar era and a new regime. There was greater political freedom and rapid economic growth (5-6 percent annually to late 1973), but Caetano's government was unable to reform the old system thoroughly and refused to consider new methods either at home or in the empire. In the end, regime change came from junior officers of the professional military who organized the Armed Forces Movement (MFA) against the Caetano government. It was this group of several hundred officers, mainly in the army and navy, which engineered a largely bloodless coup in Lisbon on 25 April 1974. Their unexpected action brought down the 48-year-old New State and made possible the eventual establishment and consolidation of democratic governance in Portugal, as well as a reorientation of the country away from the Atlantic toward Europe.
       Revolution of Carnations, 1974-76
       Following successful military operations of the Armed Forces Movement against the Caetano government, Portugal experienced what became known as the "Revolution of Carnations." It so happened that during the rainy week of the military golpe, Lisbon flower shops were featuring carnations, and the revolutionaries and their supporters adopted the red carnation as the common symbol of the event, as well as of the new freedom from dictatorship. The MFA, whose leaders at first were mostly little-known majors and captains, proclaimed a three-fold program of change for the new Portugal: democracy; decolonization of the overseas empire, after ending the colonial wars; and developing a backward economy in the spirit of opportunity and equality. During the first 24 months after the coup, there was civil strife, some anarchy, and a power struggle. With the passing of the Estado Novo, public euphoria burst forth as the new provisional military government proclaimed the freedoms of speech, press, and assembly, and abolished censorship, the political police, the Portuguese Legion, Portuguese Youth, and other New State organizations, including the National Union. Scores of political parties were born and joined the senior political party, the Portuguese Community Party (PCP), and the Socialist Party (PS), founded shortly before the coup.
       Portugal's Revolution of Carnations went through several phases. There was an attempt to take control by radical leftists, including the PCP and its allies. This was thwarted by moderate officers in the army, as well as by the efforts of two political parties: the PS and the Social Democrats (PPD, later PSD). The first phase was from April to September 1974. Provisional president General Antonio Spínola, whose 1974 book Portugal and the Future had helped prepare public opinion for the coup, met irresistible leftist pressures. After Spinola's efforts to avoid rapid decolonization of the African empire failed, he resigned in September 1974. During the second phase, from September 1974 to March 1975, radical military officers gained control, but a coup attempt by General Spínola and his supporters in Lisbon in March 1975 failed and Spínola fled to Spain.
       In the third phase of the Revolution, March-November 1975, a strong leftist reaction followed. Farm workers occupied and "nationalized" 1.1 million hectares of farmland in the Alentejo province, and radical military officers in the provisional government ordered the nationalization of Portuguese banks (foreign banks were exempted), utilities, and major industries, or about 60 percent of the economic system. There were power struggles among various political parties — a total of 50 emerged—and in the streets there was civil strife among labor, military, and law enforcement groups. A constituent assembly, elected on 25 April 1975, in Portugal's first free elections since 1926, drafted a democratic constitution. The Council of the Revolution (CR), briefly a revolutionary military watchdog committee, was entrenched as part of the government under the constitution, until a later revision. During the chaotic year of 1975, about 30 persons were killed in political frays while unstable provisional governments came and went. On 25 November 1975, moderate military forces led by Colonel Ramalho Eanes, who later was twice elected president of the republic (1976 and 1981), defeated radical, leftist military groups' revolutionary conspiracies.
       In the meantime, Portugal's scattered overseas empire experienced a precipitous and unprepared decolonization. One by one, the former colonies were granted and accepted independence—Guinea-Bissau (September 1974), Cape Verde Islands (July 1975), and Mozambique (July 1975). Portugal offered to turn over Macau to the People's Republic of China, but the offer was refused then and later negotiations led to the establishment of a formal decolonization or hand-over date of 1999. But in two former colonies, the process of decolonization had tragic results.
       In Angola, decolonization negotiations were greatly complicated by the fact that there were three rival nationalist movements in a struggle for power. The January 1975 Alvor Agreement signed by Portugal and these three parties was not effectively implemented. A bloody civil war broke out in Angola in the spring of 1975 and, when Portuguese armed forces withdrew and declared that Angola was independent on 11 November 1975, the bloodshed only increased. Meanwhile, most of the white Portuguese settlers from Angola and Mozambique fled during the course of 1975. Together with African refugees, more than 600,000 of these retornados ("returned ones") went by ship and air to Portugal and thousands more to Namibia, South Africa, Brazil, Canada, and the United States.
       The second major decolonization disaster was in Portugal's colony of East Timor in the Indonesian archipelago. Portugal's capacity to supervise and control a peaceful transition to independence in this isolated, neglected colony was limited by the strength of giant Indonesia, distance from Lisbon, and Portugal's revolutionary disorder and inability to defend Timor. In early December 1975, before Portugal granted formal independence and as one party, FRETILIN, unilaterally declared East Timor's independence, Indonesia's armed forces invaded, conquered, and annexed East Timor. Indonesian occupation encountered East Timorese resistance, and a heavy loss of life followed. The East Timor question remained a contentious international issue in the UN, as well as in Lisbon and Jakarta, for more than 20 years following Indonesia's invasion and annexation of the former colony of Portugal. Major changes occurred, beginning in 1998, after Indonesia underwent a political revolution and allowed a referendum in East Timor to decide that territory's political future in August 1999. Most East Timorese chose independence, but Indonesian forces resisted that verdict until
       UN intervention in September 1999. Following UN rule for several years, East Timor attained full independence on 20 May 2002.
       Consolidation of Democracy, 1976-2000
       After several free elections and record voter turnouts between 25 April 1975 and June 1976, civil war was averted and Portugal's second democratic republic began to stabilize. The MFA was dissolved, the military were returned to the barracks, and increasingly elected civilians took over the government of the country. The 1976 Constitution was revised several times beginning in 1982 and 1989, in order to reempha-size the principle of free enterprise in the economy while much of the large, nationalized sector was privatized. In June 1976, General Ram-alho Eanes was elected the first constitutional president of the republic (five-year term), and he appointed socialist leader Dr. Mário Soares as prime minister of the first constitutional government.
       From 1976 to 1985, Portugal's new system featured a weak economy and finances, labor unrest, and administrative and political instability. The difficult consolidation of democratic governance was eased in part by the strong currency and gold reserves inherited from the Estado Novo, but Lisbon seemed unable to cope with high unemployment, new debt, the complex impact of the refugees from Africa, world recession, and the agitation of political parties. Four major parties emerged from the maelstrom of 1974-75, except for the Communist Party, all newly founded. They were, from left to right, the Communists (PCP); the Socialists (PS), who managed to dominate governments and the legislature but not win a majority in the Assembly of the Republic; the Social Democrats (PSD); and the Christian Democrats (CDS). During this period, the annual growth rate was low (l-2 percent), and the nationalized sector of the economy stagnated.
       Enhanced economic growth, greater political stability, and more effective central government as of 1985, and especially 1987, were due to several developments. In 1977, Portugal applied for membership in the European Economic Community (EEC), now the European Union (EU) since 1993. In January 1986, with Spain, Portugal was granted membership, and economic and financial progress in the intervening years has been significantly influenced by the comparatively large investment, loans, technology, advice, and other assistance from the EEC. Low unemployment, high annual growth rates (5 percent), and moderate inflation have also been induced by the new political and administrative stability in Lisbon. Led by Prime Minister Cavaco Silva, an economist who was trained abroad, the PSD's strong organization, management, and electoral support since 1985 have assisted in encouraging economic recovery and development. In 1985, the PSD turned the PS out of office and won the general election, although they did not have an absolute majority of assembly seats. In 1986, Mário Soares was elected president of the republic, the first civilian to hold that office since the First Republic. In the elections of 1987 and 1991, however, the PSD was returned to power with clear majorities of over 50 percent of the vote.
       Although the PSD received 50.4 percent of the vote in the 1991 parliamentary elections and held a 42-seat majority in the Assembly of the Republic, the party began to lose public support following media revelations regarding corruption and complaints about Prime Minister Cavaco Silva's perceived arrogant leadership style. President Mário Soares voiced criticism of the PSD's seemingly untouchable majority and described a "tyranny of the majority." Economic growth slowed down. In the parliamentary elections of 1995 and the presidential election of 1996, the PSD's dominance ended for the time being. Prime Minister Antônio Guterres came to office when the PS won the October 1995 elections, and in the subsequent presidential contest, in January 1996, socialist Jorge Sampaio, the former mayor of Lisbon, was elected president of the republic, thus defeating Cavaco Silva's bid. Young and popular, Guterres moved the PS toward the center of the political spectrum. Under Guterres, the PS won the October 1999 parliamentary elections. The PS defeated the PSD but did not manage to win a clear, working majority of seats, and this made the PS dependent upon alliances with smaller parties, including the PCP.
       In the local elections in December 2001, the PSD's criticism of PS's heavy public spending allowed the PSD to take control of the key cities of Lisbon, Oporto, and Coimbra. Guterres resigned, and parliamentary elections were brought forward from 2004 to March 2002. The PSD won a narrow victory with 40 percent of the votes, and Jose Durão Barroso became prime minister. Having failed to win a majority of the seats in parliament forced the PSD to govern in coalition with the right-wing Popular Party (PP) led by Paulo Portas. Durão Barroso set about reducing government spending by cutting the budgets of local authorities, freezing civil service hiring, and reviving the economy by accelerating privatization of state-owned enterprises. These measures provoked a 24-hour strike by public-sector workers. Durão Barroso reacted with vows to press ahead with budget-cutting measures and imposed a wage freeze on all employees earning more than €1,000, which affected more than one-half of Portugal's work force.
       In June 2004, Durão Barroso was invited by Romano Prodi to succeed him as president of the European Commission. Durão Barroso accepted and resigned the prime ministership in July. Pedro Santana Lopes, the leader of the PSD, became prime minister. Already unpopular at the time of Durão Barroso's resignation, the PSD-led government became increasingly unpopular under Santana Lopes. A month-long delay in the start of the school year and confusion over his plan to cut taxes and raise public-sector salaries, eroded confidence even more. By November, Santana Lopes's government was so unpopular that President Jorge Sampaio was obliged to dissolve parliament and hold new elections, two years ahead of schedule.
       Parliamentary elections were held on 20 February 2005. The PS, which had promised the electorate disciplined and transparent governance, educational reform, the alleviation of poverty, and a boost in employment, won 45 percent of the vote and the majority of the seats in parliament. The leader of the PS, José Sôcrates became prime minister on 12 March 2005. In the regularly scheduled presidential elections held on 6 January 2006, the former leader of the PSD and prime minister, Aníbal Cavaco Silva, won a narrow victory and became president on 9 March 2006. With a mass protest, public teachers' strike, and street demonstrations in March 2008, Portugal's media, educational, and social systems experienced more severe pressures. With the spreading global recession beginning in September 2008, Portugal's economic and financial systems became more troubled.
       Owing to its geographic location on the southwestern most edge of continental Europe, Portugal has been historically in but not of Europe. Almost from the beginning of its existence in the 12th century as an independent monarchy, Portugal turned its back on Europe and oriented itself toward the Atlantic Ocean. After carving out a Christian kingdom on the western portion of the Iberian peninsula, Portuguese kings gradually built and maintained a vast seaborne global empire that became central to the way Portugal understood its individuality as a nation-state. While the creation of this empire allows Portugal to claim an unusual number of "firsts" or distinctions in world and Western history, it also retarded Portugal's economic, social, and political development. It can be reasonably argued that the Revolution of 25 April 1974 was the most decisive event in Portugal's long history because it finally ended Portugal's oceanic mission and view of itself as an imperial power. After the 1974 Revolution, Portugal turned away from its global mission and vigorously reoriented itself toward Europe. Contemporary Portugal is now both in and of Europe.
       The turn toward Europe began immediately after 25 April 1974. Portugal granted independence to its African colonies in 1975. It was admitted to the European Council and took the first steps toward accession to the European Economic Community (EEC) in 1976. On 28 March 1977, the Portuguese government officially applied for EEC membership. Because of Portugal's economic and social backwardness, which would require vast sums of EEC money to overcome, negotiations for membership were long and difficult. Finally, a treaty of accession was signed on 12 June 1985. Portugal officially joined the EEC (the European Union [EU] since 1993) on 1 January 1986. Since becoming a full-fledged member of the EU, Portugal has been steadily overcoming the economic and social underdevelopment caused by its imperial past and is becoming more like the rest of Europe.
       Membership in the EU has speeded up the structural transformation of Portugal's economy, which actually began during the Estado Novo. Investments made by the Estado Novo in Portugal's economy began to shift employment out of the agricultural sector, which, in 1950, accounted for 50 percent of Portugal's economically active population. Today, only 10 percent of the economically active population is employed in the agricultural sector (the highest among EU member states); 30 percent in the industrial sector (also the highest among EU member states); and 60 percent in the service sector (the lowest among EU member states). The economically active population numbers about 5,000,000 employed, 56 percent of whom are women. Women workers are the majority of the workforce in the agricultural and service sectors (the highest among the EU member states). The expansion of the service sector has been primarily in health care and education. Portugal has had the lowest unemployment rates among EU member states, with the overall rate never being more than 10 percent of the active population. Since joining the EU, the number of employers increased from 2.6 percent to 5.8 percent of the active population; self-employed from 16 to 19 percent; and employees from 65 to 70 percent. Twenty-six percent of the employers are women. Unemployment tends to hit younger workers in industry and transportation, women employed in domestic service, workers on short-term contracts, and poorly educated workers. Salaried workers earn only 63 percent of the EU average, and hourly workers only one-third to one-half of that earned by their EU counterparts. Despite having had the second highest growth of gross national product (GNP) per inhabitant (after Ireland) among EU member states, the above data suggest that while much has been accomplished in terms of modernizing the Portuguese economy, much remains to be done to bring Portugal's economy up to the level of the "average" EU member state.
       Membership in the EU has also speeded up changes in Portuguese society. Over the last 30 years, coastalization and urbanization have intensified. Fully 50 percent of Portuguese live in the coastal urban conurbations of Lisbon, Oporto, Braga, Aveiro, Coimbra, Viseu, Évora, and Faro. The Portuguese population is one of the oldest among EU member states (17.3 percent are 65 years of age or older) thanks to a considerable increase in life expectancy at birth (77.87 years for the total population, 74.6 years for men, 81.36 years for women) and one of the lowest birthrates (10.59 births/1,000) in Europe. Family size averages 2.8 persons per household, with the strict nuclear family (one or two generations) in which both parents work being typical. Common law marriages, cohabitating couples, and single-parent households are more and more common. The divorce rate has also increased. "Youth Culture" has developed. The young have their own meeting places, leisure-time activities, and nightlife (bars, clubs, and discos).
       All Portuguese citizens, whether they have contributed or not, have a right to an old-age pension, invalidity benefits, widowed persons' pension, as well as payments for disabilities, children, unemployment, and large families. There is a national minimum wage (€385 per month), which is low by EU standards. The rapid aging of Portugal's population has changed the ratio of contributors to pensioners to 1.7, the lowest in the EU. This has created deficits in Portugal's social security fund.
       The adult literacy rate is about 92 percent. Illiteracy is still found among the elderly. Although universal compulsory education up to grade 9 was achieved in 1980, only 21.2 percent of the population aged 25-64 had undergone secondary education, compared to an EU average of 65.7 percent. Portugal's higher education system currently consists of 14 state universities and 14 private universities, 15 state polytechnic institutions, one Catholic university, and one military academy. All in all, Portugal spends a greater percentage of its state budget on education than most EU member states. Despite this high level of expenditure, the troubled Portuguese education system does not perform well. Early leaving and repetition rates are among the highest among EU member states.
       After the Revolution of 25 April 1974, Portugal created a National Health Service, which today consists of 221 hospitals and 512 medical centers employing 33,751 doctors and 41,799 nurses. Like its education system, Portugal's medical system is inefficient. There are long waiting lists for appointments with specialists and for surgical procedures.
       Structural changes in Portugal's economy and society mean that social life in Portugal is not too different from that in other EU member states. A mass consumption society has been created. Televisions, telephones, refrigerators, cars, music equipment, mobile phones, and personal computers are commonplace. Sixty percent of Portuguese households possess at least one automobile, and 65 percent of Portuguese own their own home. Portuguese citizens are more aware of their legal rights than ever before. This has resulted in a trebling of the number of legal proceeding since 1960 and an eight-fold increase in the number of lawyers. In general, Portuguese society has become more permissive and secular; the Catholic Church and the armed forces are much less influential than in the past. Portugal's population is also much more culturally, religiously, and ethnically diverse, a consequence of the coming to Portugal of hundreds of thousands of immigrants, mainly from former African colonies.
       Portuguese are becoming more cosmopolitan and sophisticated through the impact of world media, the Internet, and the World Wide Web. A prime case in point came in the summer and early fall of 1999, with the extraordinary events in East Timor and the massive Portuguese popular responses. An internationally monitored referendum in East Timor, Portugal's former colony in the Indonesian archipelago and under Indonesian occupation from late 1975 to summer 1999, resulted in a vote of 78.5 percent for rejecting integration with Indonesia and for independence. When Indonesian prointegration gangs, aided by the Indonesian military, responded to the referendum with widespread brutality and threatened to reverse the verdict of the referendum, there was a spontaneous popular outpouring of protest in the cities and towns of Portugal. An avalanche of Portuguese e-mail fell on leaders and groups in the UN and in certain countries around the world as Portugal's diplomats, perhaps to compensate for the weak initial response to Indonesian armed aggression in 1975, called for the protection of East Timor as an independent state and for UN intervention to thwart Indonesian action. Using global communications networks, the Portuguese were able to mobilize UN and world public opinion against Indonesian actions and aided the eventual independence of East Timor on 20 May 2002.
       From the Revolution of 25 April 1974 until the 1990s, Portugal had a large number of political parties, one of the largest Communist parties in western Europe, frequent elections, and endemic cabinet instability. Since the 1990s, the number of political parties has been dramatically reduced and cabinet stability increased. Gradually, the Portuguese electorate has concentrated around two larger parties, the right-of-center Social Democrats (PSD) and the left-of-center Socialist (PS). In the 1980s, these two parties together garnered 65 percent of the vote and 70 percent of the seats in parliament. In 2005, these percentages had risen to 74 percent and 85 percent, respectively. In effect, Portugal is currently a two-party dominant system in which the two largest parties — PS and PSD—alternate in and out of power, not unlike the rotation of the two main political parties (the Regenerators and the Historicals) during the last decades (1850s to 1880s) of the liberal constitutional monarchy. As Portugal's democracy has consolidated, turnout rates for the eligible electorate have declined. In the 1970s, turnout was 85 percent. In Portugal's most recent parliamentary election (2005), turnout had fallen to 65 percent of the eligible electorate.
       Portugal has benefited greatly from membership in the EU, and whatever doubts remain about the price paid for membership, no Portuguese government in the near future can afford to sever this connection. The vast majority of Portuguese citizens see membership in the EU as a "good thing" and strongly believe that Portugal has benefited from membership. Only the Communist Party opposed membership because it reduces national sovereignty, serves the interests of capitalists not workers, and suffers from a democratic deficit. Despite the high level of support for the EU, Portuguese voters are increasingly not voting in elections for the European Parliament, however. Turnout for European Parliament elections fell from 40 percent of the eligible electorate in the 1999 elections to 38 percent in the 2004 elections.
       In sum, Portugal's turn toward Europe has done much to overcome its backwardness. However, despite the economic, social, and political progress made since 1986, Portugal has a long way to go before it can claim to be on a par with the level found even in Spain, much less the rest of western Europe. As Portugal struggles to move from underde-velopment, especially in the rural areas away from the coast, it must keep in mind the perils of too rapid modern development, which could damage two of its most precious assets: its scenery and environment. The growth and future prosperity of the economy will depend on the degree to which the government and the private sector will remain stewards of clean air, soil, water, and other finite resources on which the tourism industry depends and on which Portugal's world image as a unique place to visit rests. Currently, Portugal is investing heavily in renewable energy from solar, wind, and wave power in order to account for about 50 percent of its electricity needs by 2010. Portugal opened the world's largest solar power plant and the world's first commercial wave power farm in 2006.
       An American documentary film on Portugal produced in the 1970s described this little country as having "a Past in Search of a Future." In the years after the Revolution of 25 April 1974, it could be said that Portugal is now living in "a Present in Search of a Future." Increasingly, that future lies in Europe as an active and productive member of the EU.

    Historical dictionary of Portugal > Historical Portugal

  • 16 account

    əˈkaunt
    1. сущ.
    1) счет, расчет;
    подсчет Some banks make it difficult to open an account. ≈ В некоторых банках трудно открыть счет. for account of smb. - on account charge smb.'s account charge smth. to an account close an account with keep accounts open an account with overdraw an account pass to account pay smth. into an account pay an account on smb.'s account lay one's account with smth. settle accounts with smb. active account balance account blocked account charge account checking account correspondent account credit account current account deposit account savings account inactive account individual retirement account joint account outstanding account private account running account account book
    2) отчет;
    сообщение;
    доклад to call to account ≈ призвать к ответу, потребовать объяснения, отчета to give account of smth.≈ давать отчет в чем-л. accurate account biased account blow-by-blow account detailed account eyewitness account fictitious account first-hand account full account newspaper account onesided account press accounts sweep account true account vivid account Syn: report
    3) мнение, оценка take into account leave out of account give a good account of oneself not to hold of much account by all accounts
    4) основание, причина account of
    5) важность, значение make account of be reckoned of some account of good account of high account of much account of no account of small account
    6) выгода, польза turn to account turn a thing to account on one's own account turn to good account
    7) торговый баланс ∙ to be called to one's account;
    to go to one's account амер. to hand in one's account ≈ умереть;
    свести счеты с жизнью, покончить с собой
    2. гл.
    1) считать;
    рассматривать I account myself happy. ≈ Я считаю себя счастливым. He was accounted( to be) guilty. ≈ Его признали виновным. The opening day of the battle was, nevertheless, accounted a success. ≈ Первый бой, тем не менее, рассматривался как успех. account smth. a merit
    2) отчитываться (перед кем-л. в чем-л.) ;
    давать отчет (кому-л. в чем-л.) (to, for) Trade agreements are to be accounted for yearly. ≈ Торговые соглашения проверяются ежегодно. You will have to account to me for all you do. ≈ Вам придется отчитываться передо мной за все свои действия. He could not account for the missing funds.≈ Он не смог отчитаться за недостающие деньги How do you account for the accident? ≈ Как вы объясните причины этого несчастного случая?
    3) отвечать, нести ответственность( for) At once accounting for his deep arrears. ≈ Мгновенно расплачиваясь за свои многочисленные долги( Драйден) Syn: answer for
    4) разг. убить, уничтожить( for) After a long hunt, the fox was at last accounted for. ≈ После длительного преследования лиса была наконец убита.
    5) объяснять( for) He could not account for his foolish mistake. ≈ Он не мог объяснить, почему допустил такую глупую ошибку. This accounts for his behaviour. ≈ Вот чем объясняется его поведение. account for one's conduct account for being late
    6) вменять, приписывать( кому-л. какие-л. качества) ;
    полагать, считать Fortune was ever accounted inconstant. ≈ Фортуну всегда считали непостоянной.
    7) вызывать что-л., приводить к чему-л., служить причиной чего-л. (for) These accidents are accounted for by his negligence. ≈ Причина этих аварий кроется в его халатности. That accounts for it! ≈ Вот, оказывается, в чем дело!
    8) считаться с кем-л. (с of) They are nothing to be accounted of. ≈ Кто они такие, чтобы с ними считаться? ∙ one cannot account for tastes ≈ о вкусах не спорят
    счет;
    - bank * счет в банке;
    - correspondent * корреспондентский счет;
    - * current, current * текущий счет;
    - joint * общий счет;
    - private * счет частного лица или фирмы;
    - * rendered счет, предъявленный к оплате;
    - on smb.'s * на чьем-то счете в банке;
    за чей-то счет;
    - for * of smb. (коммерческое) за чей-то счет;
    - on * (биржевое) в счет причитающейся суммы;
    - to open an * with открывать счет;
    - to be in * with иметь счет у кого-л.;
    иметь дела, быть связанным с;
    - to pay an * заплатить по счету, расплатиться;
    - to settle *s with smb. рассчитаться с кем-л.;
    свести счеты с кем-л.;
    - to pass to * внести на счет расчет;
    подсчет;
    - money of * (коммерческое) расчетная денежная единица;
    - for the * (биржевое) с ликвидацией расчетов в течение ближайшего ликвидационного периода;
    - to keep * of smth. вести счет чему-л.;
    - to take an * of smth. подсчитать что-л.;
    составить список чего-л.;
    произвести инвентаризацию чего-л. расчеты, отчетность;
    сводка;
    - activity *s (экономика) хозяйственные счета;
    - to adjust *s (бухгалтерское) приводить книги в порядок;
    - to cast *s производить расчет;
    - to learn *s изучать счетоводство кредит по открытому счету;
    - * card кредитная карточка;
    - charge this coat to my * запишите это пальто на мой счет отчет;
    доклад, сообщение;
    - an accurate * of smth. подробный доклад о чем-л.;
    - newspaper * газетный отчет;
    газетное сообщение;
    - to call to * потребовать отчета;
    призвать к ответу;
    - to give an * давать отчет, отчитываться;
    - to give an * of smth. делать отчет о чем-л.;
    описывать что-л.;
    давать сведения о чем-л.;
    объяснять что-л.;
    - to give an * of one's absence объяснять причину своего отсутствия описание, рассказ;
    - * of the trip рассказ о поездке;
    - to trust smb.'s * доверять чьему-л. рассказу;
    - let us have your * of yesterday afternoon расскажи нам о том, что ты делал вчера днем сводка данных мнение, отзыв, оценка;
    according to all *s, by all *s по общему мнению, по словам всех;
    - not to hold of much * быть невысокого мнения, невысоко ценить причина, основание;
    - on this * по этой причине;
    - on what *? на каком основании?;
    - at all *s в любом случае;
    во что бы то ни стало;
    - not on any *, on no * ни в коем случае, ни под каким видом;
    никоим образом;
    - on * of из-за, вследствие, ввиду, по случаю, по причине;
    - on the public * в общественных интересах значение, важность;
    - of good * имеющий ценность;
    пользующийся авторитетом;
    - to be reckoned of some * иметь некоторый вес, пользоваться определенным вниманием;
    - of no * не имеющий веса;
    не пользующийся авторитетом;
    - of small * незначительный, не имеющий большого значения;
    - to make little * of smb., smth. не придавать кому-л., чему-л. большого значения;
    - he is of small * here с ним здесь мало считаются внимание к чему-л.;
    принятие в расчет чего-л.;
    - to take into * принимать во внимание;
    - you must take into * the boy's long illness вы должны учесть, что мальчик долго болел;
    - to leave smth. out of *, to take no * of smth. не принимать во внимание что-л. выгода, польза;
    - on one's own * в своих собственных интересах;
    на свой страх и риск;
    - to turn smth. to * обратить что-л. в свою пользу, использовать что-л. в своих интересах;
    извлечь из чего-л. выгоду;
    - she turned her misfortune to * она извлекла пользу даже из своего несчастья = advertising account;
    - they got the toothpaste * они получили заказ на рекламирование зубной пасты (любой) заказчик, покупатель, клиент > the great * (религия) день страшного суда, судный день;
    > to be called to one's *, to go to one's *, (американизм) to hand in one's *s покончить счеты с жизнью, умереть;
    > he cast up *s его стошнило;
    > to give a good * of oneself хорошо себя зарекомендовать, успешно справиться;
    добиться хороших результатов;
    не ударить лицом в грязь считать, признавать;
    - to * smth. a merit считать что-л. достоинством;
    - I * him a hero я считаю его героем;
    - to * oneself lucky полагать, что ты счастливчик;
    - he was *ed guilty его признали виновным;
    - he was much *ed of его высоко ценили (to, for) отчитываться;
    давать отчет;
    - you'll have to * to me if anything happens to her если с ней что-нибудь случится, ты мне ответишь;
    - he *ed for the money он отчитался за полученную сумму (for) отвечать, нести ответственность;
    - he will * for his crime он ответит за свое преступление( for) (разговорное) убить, уничтожить;
    обезвредить;
    поймать;
    - I *ed for three of the attackers я разделался с тремя из нападающих;
    - he *ed for five of the enemy planes он сбил пять вражеских самолетов приписывать, вменять;
    - many virtues were *ed to him ему приписывали множество добродетелей (for) объяснять;
    - to * for one's absence давать объяснения по поводу своего отсутствия;
    - I cannot * for his behaviour я не могу объяснить его поведения;
    - he could not * for his foolish mistake он не находил объяснения своей нелепой ошибке (for) вызывать что-л., приводить к чему-л., служить причиной чего-л.;
    - the humidity *s for the discomfort повышенная влажность является причиной дискомфорта;
    - that *s for it! вот, оказывается, в чем дело! > one cannot * for tastes о вкусах не спорят
    account выгода, польза;
    to turn to account использовать;
    извлекать выгоду;
    to turn a thing to account использовать (что-л.) в своих интересах ~ выгода, польза ~ выгода ~ доклад;
    сообщение;
    отчет ~ доклад ~ заказчик рекламного агентства ~ запись финансовой операции ~ значение, важность;
    of no account, of small account, амер. no незначительный;
    to make account of придавать значение ~ значение, важность ~ иск с требованием отчетности ~ клиент рекламного агентства ~ мнение, оценка;
    by all accounts по общим отзывам;
    to give a good account of oneself хорошо себя зарекомендовать ~ мнение ~ объяснять (for - что-л.) ;
    this accounts for his behaviour вот чем объясняется его поведение ~ операционный период на Лондонской фондовой бирже ~ основание, причина;
    on account of из-за, вследствие ;
    on no account ни в коем случае ~ отзыв ~ отчет ~ отчет об исполнении государственного бюджета (Великобритания) ~ отчетность ~ отчитываться (for - в чем-л.) ;
    отвечать (for - за что-л.) ~ отчет;
    to give an account (of smth.) давать отчет (в чем-л.) ;
    to call to account призвать к ответу, потребовать объяснения, отчета ~ оценка ~ подсчет ~ причина, основание ~ расчет ~ расчет по биржевым сделкам ~ регистр ~ рекламодатель ~ сообщение ~ счет ~ счетная формула ~ считать за;
    рассматривать как;
    I account myself happy я считаю себя счастливым ~ счет, расчет;
    подсчет;
    for account (of smb.) за счет( кого-л.) ;
    on account в счет (чего-л.) ~ торговый баланс ~ учетная статья в бухгалтерской книге ~ финансовый отчет
    ~ attr.: ~ book конторская книга;
    to be called to one's account, to go to one's account амер. to hand in one's account умереть
    ~ attr.: ~ book конторская книга;
    to be called to one's account, to go to one's account амер. to hand in one's account умереть book: account ~ бухгалтерская книга account ~ журнал бухгалтерского учета
    ~ current текущий счет;
    joint account общий счет;
    to keep accounts бухг. вести книги current: account ~ (A/C) контокоррент account ~ (A/C) открытый счет account ~ (A/C) текущий банковский счет account ~ текущий счет
    ~ for давать отчет ~ for нести ответственность ~ for объяснять ~ for отвечать ~ for отчитываться ~ for являться причиной
    ~ for current operations отчет по текущим операциям
    ~ for the accumulation of payments счет к оплате накопленных платежей
    ~ for various payments счет к оплате различных платежей
    ~ of commission счет комиссионных платежей
    ~ of estate счет за имущество
    ~ of goods purchased счет на закупленные товары
    ~ of recourse счет с правом регресса
    ~ subject to notice счет с уведомлением
    ~ with correspondent bank счет в банке-корреспонденте
    ~ with correspondent bank abroad счет в банке-корреспонденте за рубежом
    ~ with overdraft facility счет, по которому допущен овердрафт ~ with overdraft facility счет с превышением кредитного лимита
    ~ with the Treasury счет в министерстве финансов
    appropriation ~ счет ассигнований
    assets held in post giro ~ активы на счете почтовых жиросчетов
    balance sheet ~ статья бухгалтерского баланса
    bank ~ банковский счет bank ~ счет в банке bank: ~ attr. банковый, банковский;
    bank account счет в банке;
    bank currency банкноты, выпущенные в обращение национальными банками
    ~ attr.: ~ book конторская книга;
    to be called to one's account, to go to one's account амер. to hand in one's account умереть
    bring the surplus to ~ записывать излишки на счет
    budget ~ бюджетный счет budget ~ семейный счет budget ~ счет потребительского кредита
    building society ~ счет жилищно-строительного кооператива
    business establishment savings ~ сберегательный счет делового предприятия
    ~ мнение, оценка;
    by all accounts по общим отзывам;
    to give a good account of oneself хорошо себя зарекомендовать
    ~ отчет;
    to give an account (of smth.) давать отчет (в чем-л.) ;
    to call to account призвать к ответу, потребовать объяснения, отчета call: ~ to account привлекать к ответственности
    capital ~ of the balance of payments счет движения капитала в платежном балансе capital ~ of the balance of payments счет основного капитала в платежном балансе
    capital gains and losses ~ счет доходов от прироста капитала и убытков
    cash ~ кассовый счет cash ~ счет cash ~ счет кассы
    cashier's ~ кассовый счет
    certificate-of-deposit ~ счет депозитного сертификата
    charge ~ кредит по открытому счету charge ~ счет charge ~ счет покупателя в магазине
    charges ~ счет
    checking ~ текущий счет checking ~ чековый счет
    cheque only for ~ чек только для безналичных расчетов
    close an ~ закрывать счет
    commission ~ счет комиссионных платежей
    contra ~ контрсчет
    cost control ~ контрольный счет затрат cost control ~ субсчет затрат
    cover ~ счет
    credit ~ (амер.) кредит по открытому счету (в магазине) credit ~ счет пассива баланса credit ~ счет с кредитным сальдо
    current ~ контокоррент current ~ открытый счет current ~ текущий платежный баланс current ~ текущий счет
    current ~ of balance of payments открытый счет платежного баланса current ~ of balance of payments текущий счет платежного баланса
    customer's ~ счет клиента customer's ~ счет покупателя
    dead ~ заблокированный счет
    debit ~ счет актива баланса debit ~ счет с дебетовым сальдо
    deferred ~ счет с отсроченным получением сумм
    deposit ~ авансовый счет deposit ~ депозитный счет deposit ~ срочный вклад
    drawer's ~ счет трассанта
    drawings ~ счет расходов drawings ~ текущий счет
    educational ~ счет за обучение
    educational savings ~ счет сбережений для получения образования
    entertainment ~ счет на представительские расходы
    environmental ~ отчет о состоянии окружающей среды
    equalization ~ стабилизационный счет equalization ~ счет валютного регулирования
    escrow ~ счет, который находится в руках третьей стороны до урегулирования отношений между двумя принципалами escrow ~ счет в банке, на котором блокируются средства за покупку товара в качестве гарантии завершения товарообменной операции escrow ~ счет условного депонирования
    establishment ~ счет организации
    expense ~ счет подотчетных сумм expense ~ счет расходов
    family ~ семейный счет
    fixed asset ~ счет основного капитала
    fixed-term deposit ~ срочный вклад
    ~ счет, расчет;
    подсчет;
    for account (of smb.) за счет (кого-л.) ;
    on account в счет (чего-л.)
    foreign ~ банк. иностранный счет
    foreign currency ~ банковский счет в иностранной валюте
    foreign exchange ~ счет в иностранной валюте
    forwarding ~ счет за транспортировку forwarding ~ экспедиторский счет
    freeze an ~ замораживать счет
    freight ~ счет за перевозку
    frozen ~ заблокированный счет frozen ~ замороженный счет
    general ledger ~ счет в главной бухгалтерской книге general ledger ~ счет в общей бухгалтерской книге
    giro ~ жирорасчет giro ~ жиросчет
    ~ мнение, оценка;
    by all accounts по общим отзывам;
    to give a good account of oneself хорошо себя зарекомендовать
    ~ отчет;
    to give an account (of smth.) давать отчет (в чем-л.) ;
    to call to account призвать к ответу, потребовать объяснения, отчета
    ~ attr.: ~ book конторская книга;
    to be called to one's account, to go to one's account амер. to hand in one's account умереть
    the great ~ рел. день страшного суда, судный день
    guarantee ~ счет на поручителя
    ~ attr.: ~ book конторская книга;
    to be called to one's account, to go to one's account амер. to hand in one's account умереть
    heating ~ выч. счет за отопление
    homeownership savings ~ банк. счет сбережений от домовладения
    ~ считать за;
    рассматривать как;
    I account myself happy я считаю себя счастливым
    impersonal ~ счет, не принадлежащий конкретному лицу
    improvements ~ счет затрат на усовершенствования
    inactive ~ неактивный депозитный счет inactive ~ неактивный клиентский счет
    income ~ счет доходов
    index-linked savings ~ индексированный сберегательный счет
    indexed pension ~ индексированный пенсионный счет
    instalment ~ счет платежей в рассрочку
    instalment savings ~ сберегательный счет для оплаты покупок в рассрочку
    intercompany ~ межфирменный счет
    interest-bearing ~ счет, приносящий процентный доход
    interest-bearing current ~ текущий счет, приносящий процентный доход
    intermediate clearing ~ промежуточный клиринговый счет
    investment ~ счет для инвестиционных операций
    investment fund ~ счет инвестиционного фонда
    investment income ~ счет доходов от капиталовложений
    investment savings ~ сберегательный счет капиталовложений
    itemized ~ детализированный счет itemized ~ счет с детальным перечислением бухгалтерских проводок itemized ~ счет с детальным перечислением операций
    ~ current текущий счет;
    joint account общий счет;
    to keep accounts бухг. вести книги joint ~ общий счет joint ~ объединенный счет
    joint venture ~ счет совместного предприятия
    ~ current текущий счет;
    joint account общий счет;
    to keep accounts бухг. вести книги accounts: keep ~ бухг. вести счета
    to lay( one's) ~ (with smth.) принимать( что-л.) в расчет to lay (one's) ~ (with smth.) рассчитывать( на что-л.)
    to leave out of ~ не принимать во внимание;
    not to hold of much account быть невысокого мнения;
    to take into account принимать во внимание, в расчет
    liability ~ счет пассива
    liquidity ~ счет ликвидности
    loan ~ ссудный счет loan ~ счет ссуд
    loss ~ счет убытков
    lottery ~ счет выигрышей
    ~ значение, важность;
    of no account, of small account, амер. no незначительный;
    to make account of придавать значение
    margin ~ маржинальный счет margin ~ счет биржевого спекулянта у брокера по сделкам с маржей
    master interest ~ основной счет процентов
    materials ~ счет на материалы
    month-end ~ расчет на конец месяца
    national giro ~ национальный жиросчет
    national income ~ счет национального дохода
    negotiated deposit ~ договорный депозитный счет
    ~ значение, важность;
    of no account, of small account, амер. no незначительный;
    to make account of придавать значение need: I ~ not have done it мне не следовало этого делать;
    must I go there? - No, you need not нужно ли мне туда идти?-Нет, не нужно no: no голос против ~ pron neg. не (= not a) ;
    he is no fool он неглуп, он не дурак;
    no such thing ничего подобного;
    no doubt несомненно;
    no wonder неудивительно ~ не (при сравн. ст. = not any, not at all) ~ нет;
    no, I cannot нет, не могу ~ нет;
    no, I cannot нет, не могу ~ pron neg. никакой (= not any;
    перед существительным передается обыкн. словом нет) ;
    he has no reason to be offended у него нет (никакой) причины обижаться ~ pron neg. означает запрещение, отсутствие;
    no smoking! курить воспрещается! ~ отказ;
    he will not take no for an answer он не примет отказа ~ (pl noes) отрицание;
    two noes make a yes два отрицания равны утверждению ~ pron neg. с отглагольным существительным или герундием означает невозможность: there's no knowing what may happen нельзя знать, что может случиться ~ голосующие против;
    the noes have it большинство против
    noninterest bearing ~ счет без выплаты процентов
    to leave out of ~ не принимать во внимание;
    not to hold of much account быть невысокого мнения;
    to take into account принимать во внимание, в расчет
    ~ значение, важность;
    of no account, of small account, амер. no незначительный;
    to make account of придавать значение
    ~ значение, важность;
    of no account, of small account, амер. no незначительный;
    to make account of придавать значение
    offset ~ контрсчет
    ~ счет, расчет;
    подсчет;
    for account (of smb.) за счет (кого-л.) ;
    on account в счет (чего-л.) on ~ в счет причитающейся суммы on ~ в частичное погашение причитающейся суммы on ~ на условиях кредита on ~ путем частичного платежа в счет причитающейся суммы on one's own ~ на свой страх и риск;
    самостоятельно;
    on (smb.'s) account ради( кого-л.)
    ~ основание, причина;
    on account of из-за, вследствие ;
    on no account ни в коем случае on ~ of за счет on ~ of по причине
    on joint ~ на общем счете on joint ~ на общий счет
    ~ основание, причина;
    on account of из-за, вследствие ;
    on no account ни в коем случае
    on one's own ~ на свой страх и риск;
    самостоятельно;
    on (smb.'s) account ради (кого-л.)
    on-demand ~ счет до востребования on-demand ~ текущий счет
    open ~ контокоррент open ~ открытый счет open ~ текущий счет
    open an ~ открывать счет open: ~ открывать, основывать;
    to open a shop открыть магазин;
    to open an account открыть счет (в банке)
    operations ~ счет по операциям
    others' ~ счет "прочие"
    overdrawn ~ счет с превышенным кредитным лимитом overdrawn ~ счет со снятой суммой, превышающей остаток
    own ~ собственный счет
    payment on ~ уплата в счет причитающейся суммы payment: ~ on account оплата по безналичному расчету
    pension savings ~ пенсионный сберегательный счет
    personal ~ личный счет personal ~ счет частного лица
    piecework ~ счет на сдельные работы
    postage ~ счет почтовых сборов
    premium savings ~ сберегательный счет страховых премий
    private ~ счет фирмы private ~ счет частного лица
    prize ~ счет с премиальными начислениями
    profit and loss ~ баланс прибылей и убытков
    proprietorship ~ счет, обеспечивающий контроль над правом владения предприятием proprietorship ~ счет капитала
    publicity ~ счет расходов на рекламу
    quarterly ~ счет за квартал
    realization ~ счет реализации объектов основного капитала при ликвидации фирмы
    rebill ~ счет взаимных расчетов
    redemption ~ счет отчислений на амортизацию долга
    reexchange ~ счет обратного переводного векселя
    rental ~ счет арендной платы
    replacement ~ счет на замену оборудования
    reserve fund ~ счет резервного фонда
    revenue ~ счет доходов revenue ~ счет поступлений
    running ~ контокоррент, текущий счет running ~ контокоррент running ~ текущий счет running: ~ текущий;
    running account текущий счет
    savings ~ сберегательный счет
    savings bank ~ сберегательный счет
    savings book ~ счет в банке, все операции по которому отражаются в специальной именной книжке
    to settle (или to square) accounts (with smb.) рассчитываться( с кем-л.) to settle (или to square) accounts (with smb.) сводить счеты( с кем-л.) accounts: settle ~ оплачивать счета
    share certificate ~ паевой счет в кредитном союзе (США)
    share draft ~ чековый паевой счет, предлагаемый кредитным союзом (США)
    share premium ~ счет надбавок к курсу акций share premium ~ счет премий акций
    shareholder ~ счет акционера
    short-term capital ~ баланс движения краткосрочных капиталов
    sight deposit ~ текущий счет
    special arbitrage ~ специальный арбитражный счет
    special drawing ~ специальный открытый счет
    speculation ~ счет спекулятивных сделок
    suspense ~ вспомогательный счет suspense ~ промежуточный счет suspense ~ счет переходящих сумм suspense ~ счет причитающихся сумм, взыскание которых сомнительно suspense ~ счет сомнительных дебиторов
    take ~ of принимать во внимание take ~ of учитывать
    to leave out of ~ не принимать во внимание;
    not to hold of much account быть невысокого мнения;
    to take into account принимать во внимание, в расчет take into ~ принимать во внимание take into ~ учитывать
    tax equalization ~ счет уравнительных налогов
    tax-privileged ~ счет с налоговыми льготами
    tax-privileged savings ~ сберегательный счет с налоговыми льготами
    ~ объяснять (for - что-л.) ;
    this accounts for his behaviour вот чем объясняется его поведение
    time ~ срочный вклад
    trading ~ счет, который ведется системой ТАЛИСМАН для каждого участника рынка (Великобритания) trading ~ торговый счет
    trust ~ доверительный счет trust ~ счет по имуществу, отданному в доверительное управление trust ~ счет фондов социального страхования trust ~ траст, учитываемый на особом счете
    account выгода, польза;
    to turn to account использовать;
    извлекать выгоду;
    to turn a thing to account использовать (что-л.) в своих интересах
    account выгода, польза;
    to turn to account использовать;
    извлекать выгоду;
    to turn a thing to account использовать (что-л.) в своих интересах turn: ~ to account вносить на счет
    user ~ вчт. счет пользователя
    value adjustment ~ счет скорректированной стоимости
    variance ~ счет отклонений затрат от нормативного уровня
    vostro ~ счет востро vostro ~ счет лоро
    wage ~ счет, на который перечисляется заработная плата
    working ~ текущий счет

    Большой англо-русский и русско-английский словарь > account

  • 17 account

    [əˈkaunt]
    absorption account поглощающий счет acceptance account акцептный счет account выгода, польза; to turn to account использовать; извлекать выгоду; to turn a thing to account использовать (что-л.) в своих интересах account выгода, польза account выгода account доклад; сообщение; отчет account доклад account заказчик рекламного агентства account запись финансовой операции account значение, важность; of no account, of small account, амер. no незначительный; to make account of придавать значение account значение, важность account иск с требованием отчетности account клиент рекламного агентства account мнение, оценка; by all accounts по общим отзывам; to give a good account of oneself хорошо себя зарекомендовать account мнение account объяснять (for - что-л.); this accounts for his behaviour вот чем объясняется его поведение account операционный период на Лондонской фондовой бирже account основание, причина; on account of из-за, вследствие ; on no account ни в коем случае account отзыв account отчет account отчет об исполнении государственного бюджета (Великобритания) account отчетность account отчитываться (for - в чем-л.); отвечать (for - за что-л.) account отчет; to give an account (of smth.) давать отчет (в чем-л.); to call to account призвать к ответу, потребовать объяснения, отчета account оценка account подсчет account причина, основание account расчет account расчет по биржевым сделкам account регистр account рекламодатель account сообщение account счет account счетная формула account считать за; рассматривать как; I account myself happy я считаю себя счастливым account счет, расчет; подсчет; for account (of smb.) за счет (кого-л.); on account в счет (чего-л.) account торговый баланс account учетная статья в бухгалтерской книге account финансовый отчет account attr.: account book конторская книга; to be called to one's account, to go to one's account амер. to hand in one's account умереть account attr.: account book конторская книга; to be called to one's account, to go to one's account амер. to hand in one's account умереть book: account account бухгалтерская книга account account журнал бухгалтерского учета account current текущий счет; joint account общий счет; to keep accounts бухг. вести книги current: account account (A/C) контокоррент account account (A/C) открытый счет account account (A/C) текущий банковский счет account account текущий счет account for давать отчет account for нести ответственность account for объяснять account for отвечать account for отчитываться account for являться причиной account for current operations отчет по текущим операциям account for new buildings счет к оплате за новые здания account for the accumulation of payments счет к оплате накопленных платежей account for various payments счет к оплате различных платежей account of charges счет издержек account of charges счет накладных расходов account of commission счет комиссионных платежей account of estate счет за имущество account of goods purchased счет на закупленные товары account of heating expenses счет затрат на отопление account of recourse счет с правом регресса account of third party депозитный счет, допускающий платежи в пользу третьих лиц account subject to notice счет с уведомлением account with correspondent bank счет в банке-корреспонденте account with correspondent bank abroad счет в банке-корреспонденте за рубежом account with overdraft facility счет, по которому допущен овердрафт account with overdraft facility счет с превышением кредитного лимита account with the Treasury счет в министерстве финансов advertising account счет за рекламу annual account годовая выписка со счета annual account годовой расчет annual account ежегодный финансовый отчет; ежегодный бухгалтерский отчет appropriation account счет ассигнований asset account бухг. счет актива assets held in post giro account активы на счете почтовых жиросчетов balance account балансовый счет balance an account закрывать счет balance sheet account статья бухгалтерского баланса balance sheet in account form балансовый отчет в виде счета bank account банковский счет bank account счет в банке bank: account attr. банковый, банковский; bank account счет в банке; bank currency банкноты, выпущенные в обращение национальными банками account attr.: account book конторская книга; to be called to one's account, to go to one's account амер. to hand in one's account умереть bill account счет векселей bills payable account счет векселей к уплате block an account замораживать счет blocked account блокированный счет blocked account заблокированный счет blocked account замороженный счет bonus account счет тантьемы brief account краткое изложение bring the surplus to account записывать излишки на счет budget account бюджетный счет budget account семейный счет budget account счет потребительского кредита building society account счет жилищно-строительного кооператива business account счет предприятий business establishment savings account сберегательный счет делового предприятия account мнение, оценка; by all accounts по общим отзывам; to give a good account of oneself хорошо себя зарекомендовать account отчет; to give an account (of smth.) давать отчет (в чем-л.); to call to account призвать к ответу, потребовать объяснения, отчета call: account to account привлекать к ответственности capital account баланс движения капиталов capital account счет основного капитала capital account of the balance of payments счет движения капитала в платежном балансе capital account of the balance of payments счет основного капитала в платежном балансе capital gains and losses account счет доходов от прироста капитала и убытков cash account кассовый счет cash account счет cash account счет кассы cashier's account кассовый счет central government's account правительственный счет certificate-of-deposit account счет депозитного сертификата charge account кредит по открытому счету charge account счет charge account счет покупателя в магазине charges account счет checking account текущий счет checking account чековый счет cheque account чековый счет cheque only for account чек только для безналичных расчетов child savings account детский сберегательный счет clearing account безналичный расчет между банками clearing account клиринговый счет client's account счет клиента close an account закрывать счет commission account счет комиссионных платежей company account счет компании consolidation account объединенный счет contra account контрсчет contributory pension account счет взносов в пенсионный фонд control account контрольный счет cost control account контрольный счет затрат cost control account субсчет затрат costing account счет издержек cover account счет credit account (амер.) кредит по открытому счету (в магазине) credit account счет пассива баланса credit account счет с кредитным сальдо current account контокоррент current account открытый счет current account текущий платежный баланс current account текущий счет current account of balance of payments открытый счет платежного баланса current account of balance of payments текущий счет платежного баланса customer's account счет клиента customer's account счет покупателя dead account заблокированный счет debit account счет актива баланса debit account счет с дебетовым сальдо debit an account относить на дебет счета deferred account счет с отсроченным получением сумм deferred tax account счет отсроченного налога deficiency account дефицитный счет demand deposit account депозитный счет departmental account ведомственный счет deposit account авансовый счет deposit account депозитный счет deposit account срочный вклад detail account подробный отчет distribution account разделенный счет dollar account долларовый счет dormant account неактивный депозитный счет dormant account неактивный клиентский счет drawer's account счет трассанта drawings account счет расходов drawings account текущий счет educational account счет за обучение educational savings account счет сбережений для получения образования entertainment account счет на представительские расходы environmental account отчет о состоянии окружающей среды equalization account стабилизационный счет equalization account счет валютного регулирования escrow account счет, который находится в руках третьей стороны до урегулирования отношений между двумя принципалами escrow account счет в банке, на котором блокируются средства за покупку товара в качестве гарантии завершения товарообменной операции escrow account счет условного депонирования establishment account счет организации exhaustive account исчерпывающий отчет expenditure account учет расходов expense account счет подотчетных сумм expense account счет расходов family account семейный счет final account итоговый отчет final account окончательный расчет fixed asset account счет основного капитала fixed-term deposit account срочный вклад account счет, расчет; подсчет; for account (of smb.) за счет (кого-л.); on account в счет (чего-л.) for joint account на общий счет for joint account на объединенный счет foreign account банк. иностранный счет foreign currency account банковский счет в иностранной валюте foreign exchange account счет в иностранной валюте forwarding account счет за транспортировку forwarding account экспедиторский счет freeze an account замораживать счет freight account счет за перевозку frozen account заблокированный счет frozen account замороженный счет furnish an account предоставлять отчет general average account мор.страх. счет по общей аварии general ledger account счет в главной бухгалтерской книге general ledger account счет в общей бухгалтерской книге giro account жирорасчет giro account жиросчет account мнение, оценка; by all accounts по общим отзывам; to give a good account of oneself хорошо себя зарекомендовать account отчет; to give an account (of smth.) давать отчет (в чем-л.); to call to account призвать к ответу, потребовать объяснения, отчета account attr.: account book конторская книга; to be called to one's account, to go to one's account амер. to hand in one's account умереть the great account рел. день страшного суда, судный день guarantee account счет на поручителя account attr.: account book конторская книга; to be called to one's account, to go to one's account амер. to hand in one's account умереть heating account выч. счет за отопление homeownership savings account банк. счет сбережений от домовладения account считать за; рассматривать как; I account myself happy я считаю себя счастливым impersonal account счет, не принадлежащий конкретному лицу improvements account счет затрат на усовершенствования inactive account неактивный депозитный счет inactive account неактивный клиентский счет income account счет доходов index-linked savings account индексированный сберегательный счет indexed pension account индексированный пенсионный счет instalment account счет платежей в рассрочку instalment savings account сберегательный счет для оплаты покупок в рассрочку intercompany account межфирменный счет interest account счет процентов interest-bearing account счет, приносящий процентный доход interest-bearing current account текущий счет, приносящий процентный доход interim account промежуточный счет intermediate clearing account промежуточный клиринговый счет investment account счет для инвестиционных операций investment fund account счет инвестиционного фонда investment income account счет доходов от капиталовложений investment savings account сберегательный счет капиталовложений itemized account детализированный счет itemized account счет с детальным перечислением бухгалтерских проводок itemized account счет с детальным перечислением операций account current текущий счет; joint account общий счет; to keep accounts бухг. вести книги joint account общий счет joint account объединенный счет joint venture account счет совместного предприятия account current текущий счет; joint account общий счет; to keep accounts бухг. вести книги accounts: keep account бухг. вести счета key account рекл. основной счет to lay (one's) account (with smth.) принимать (что-л.) в расчет to lay (one's) account (with smth.) рассчитывать (на что-л.) to leave out of account не принимать во внимание; not to hold of much account быть невысокого мнения; to take into account принимать во внимание, в расчет liability account счет пассива liquidity account счет ликвидности loan account ссудный счет loan account счет ссуд loro account счет лоро loss account счет убытков lottery account счет выигрышей maintain an account иметь счет в банке maintenance account счет эксплуатационных издержек account значение, важность; of no account, of small account, амер. no незначительный; to make account of придавать значение margin account маржинальный счет margin account счет биржевого спекулянта у брокера по сделкам с маржей master account основной счет master interest account основной счет процентов materials account счет на материалы month-end account расчет на конец месяца monthly account ежемесячный расчет monthly account ежемесячный счет movement on the account движение на счете national giro account национальный жиросчет national income account счет национального дохода negotiated deposit account договорный депозитный счет account значение, важность; of no account, of small account, амер. no незначительный; to make account of придавать значение need: I account not have done it мне не следовало этого делать; must I go there? - No, you need not нужно ли мне туда идти?-Нет, не нужно no: no голос против account pron neg. не (= not a); he is no fool он неглуп, он не дурак; no such thing ничего подобного; no doubt несомненно; no wonder неудивительно account не (при сравн. ст. = not any, not at all) account нет; no, I cannot нет, не могу account нет; no, I cannot нет, не могу account pron neg. никакой (= not any; перед существительным передается обыкн. словом нет); he has no reason to be offended у него нет (никакой) причины обижаться account pron neg. означает запрещение, отсутствие; no smoking! курить воспрещается! account отказ; he will not take no for an answer он не примет отказа account (pl noes) отрицание; two noes make a yes два отрицания равны утверждению account pron neg. с отглагольным существительным или герундием означает невозможность: there's no knowing what may happen нельзя знать, что может случиться account голосующие против; the noes have it большинство против nominal account активно-пассивный счет nominal account номинальный счет nominal account пассивный счет noninterest bearing account счет без выплаты процентов nostro account счет ностро to leave out of account не принимать во внимание; not to hold of much account быть невысокого мнения; to take into account принимать во внимание, в расчет notice account закрытый счет numbered account пронумерованный счет account значение, важность; of no account, of small account, амер. no незначительный; to make account of придавать значение account значение, важность; of no account, of small account, амер. no незначительный; to make account of придавать значение offset account контрсчет account счет, расчет; подсчет; for account (of smb.) за счет (кого-л.); on account в счет (чего-л.) on account в счет причитающейся суммы on account в частичное погашение причитающейся суммы on account на условиях кредита on account путем частичного платежа в счет причитающейся суммы on one's own account на свой страх и риск; самостоятельно; on (smb.'s) account ради (кого-л.) account основание, причина; on account of из-за, вследствие ; on no account ни в коем случае on account of за счет on account of по причине on current account на текущий счет on joint account на общем счете on joint account на общий счет account основание, причина; on account of из-за, вследствие ; on no account ни в коем случае on one's own account на свой страх и риск; самостоятельно; on (smb.'s) account ради (кого-л.) on own account за собственный счет on own account на собственный счет on-demand account счет до востребования on-demand account текущий счет open account контокоррент open account открытый счет open account текущий счет open an account открывать счет open: account открывать, основывать; to open a shop открыть магазин; to open an account открыть счет (в банке) operating account действующий счет operations account счет по операциям order account счет заказов others' account счет "прочие" outstanding account незавершенный расчет outstanding account неоплаченный счет overdrawn account счет с превышенным кредитным лимитом overdrawn account счет со снятой суммой, превышающей остаток own account собственный счет payment on account уплата в счет причитающейся суммы payment: account on account оплата по безналичному расчету payroll account счет заработной платы pension savings account пенсионный сберегательный счет personal account личный счет personal account счет частного лица piecework account счет на сдельные работы postage account счет почтовых сборов postal account почтовый счет premium savings account сберегательный счет страховых премий private account счет фирмы private account счет частного лица prize account счет с премиальными начислениями pro forma account фиктивный счет production account производственный счет profit and loss account баланс прибылей и убытков proprietorship account счет, обеспечивающий контроль над правом владения предприятием proprietorship account счет капитала provisional account временный счет publicity account счет расходов на рекламу quarterly account счет за квартал realization account счет реализации объектов основного капитала при ликвидации фирмы rebill account счет взаимных расчетов redemption account счет отчислений на амортизацию долга reexchange account счет обратного переводного векселя render an account предъявлять счет render: account представлять; to render thanks приносить благодарность; to render an account for payment представлять счет к оплате; to render an account докладывать, давать отчет rental account счет арендной платы replacement account счет на замену оборудования reserve account резервный счет reserve fund account счет резервного фонда residuary account остаточный счет rest-of-the-world account счет заграничных операций revenue account счет доходов revenue account счет поступлений running account контокоррент, текущий счет running account контокоррент running account текущий счет running: account текущий; running account текущий счет safe-custody account депонирование ценных бумаг salary account счет заработной платы sales account счет продаж savings account сберегательный счет savings bank account сберегательный счет savings book account счет в банке, все операции по которому отражаются в специальной именной книжке sectional account вспомогательный счет separate account специальный счет to settle (или to square) accounts (with smb.) рассчитываться (с кем-л.) to settle (или to square) accounts (with smb.) сводить счеты (с кем-л.) accounts: settle account оплачивать счета share account паевой счет (в кредитном союзе) share certificate account паевой счет в кредитном союзе (США) share draft account чековый паевой счет, предлагаемый кредитным союзом (США) share premium account счет надбавок к курсу акций share premium account счет премий акций shareholder account счет акционера short-term capital account баланс движения краткосрочных капиталов sight deposit account текущий счет special account отдельный счет special arbitrage account специальный арбитражный счет special drawing account специальный открытый счет special settlement account специальный расчетный счет speculation account счет спекулятивных сделок subsidiary account вспомогательный счет summary account заключительный баланс summary account итоговый счет summary account краткий отчет summary account обобщенный счет summary: account суммарный, краткий; summary account краткий отчет suspense account вспомогательный счет suspense account промежуточный счет suspense account счет переходящих сумм suspense account счет причитающихся сумм, взыскание которых сомнительно suspense account счет сомнительных дебиторов take account of принимать во внимание take account of учитывать to leave out of account не принимать во внимание; not to hold of much account быть невысокого мнения; to take into account принимать во внимание, в расчет take into account принимать во внимание take into account учитывать tax account налоговый счет tax equalization account счет уравнительных налогов tax-privileged account счет с налоговыми льготами tax-privileged savings account сберегательный счет с налоговыми льготами account объяснять (for - что-л.); this accounts for his behaviour вот чем объясняется его поведение time account срочный вклад trading account счет, который ведется системой ТАЛИСМАН для каждого участника рынка (Великобритания) trading account торговый счет travel account туризм (статья в платежном балансе) trust account доверительный счет trust account счет по имуществу, отданному в доверительное управление trust account счет фондов социального страхования trust account траст, учитываемый на особом счете account выгода, польза; to turn to account использовать; извлекать выгоду; to turn a thing to account использовать (что-л.) в своих интересах account выгода, польза; to turn to account использовать; извлекать выгоду; to turn a thing to account использовать (что-л.) в своих интересах turn: account to account вносить на счет unsettled account неоплаченный счет unsettled account неурегулированный счет user account вчт. счет пользователя value adjustment account счет скорректированной стоимости variance account счет отклонений затрат от нормативного уровня vostro account счет востро vostro account счет лоро wage account счет, на который перечисляется заработная плата withdraw from account снимать со счета working account текущий счет written account выписанный счет

    English-Russian short dictionary > account

  • 18 capital

    1. adjective
    1) Todes[strafe, -urteil]; Kapital[verbrechen]
    2) attrib. Groß-, (fachspr.) Versal[buchstabe]

    capital letters — Großbuchstaben; Versalien (fachspr.)

    with a capital A — etc. mit großem A usw. od. (fachspr.) mit Versal-A usw.

    3) attrib. (principal) Haupt[stadt]
    4) (Commerc.)

    capital sum/expenditure — Kapitalbetrag, der/-aufwendungen Pl.

    2. noun
    1) (letter) Großbuchstabe, der

    [large] capitals — Großbuchstaben; Versalien (fachspr.)

    write one's name in [block] capitals — seinen Namen in Blockbuchstaben schreiben

    2) (city, town) Hauptstadt, die
    3) (stock, accumulated wealth) Kapital, das

    make capital out of something — (fig.) aus etwas Kapital schlagen (ugs.)

    * * *
    I 1. ['kæpitl] noun
    1) (the chief town or seat of government: Paris is the capital of France.) die Hauptstadt
    2) ((also capital letter) any letter of the type found at the beginning of sentences, proper names etc: THESE ARE CAPITAL LETTERS / CAPITALS.) der Großbuchstabe
    3) (money (for investment etc): You need capital to start a new business.) das Kapital
    2. adjective
    1) (involving punishment by death: a capital offence.) Todes-...
    2) (excellent: a capital idea.) großartig
    3) ((of a city) being a capital: Paris and other capital cities.) Haupt-...
    •
    - academic.ru/10701/capitalism">capitalism
    - capitalist
    - capitalist
    - capitalistic     II ['kæpitl] noun
    (in architecture, the top part of a column of a building etc.) das Kapitell
    * * *
    capi·tal
    [ˈkæpɪtəl, AM -ət̬əl]
    I. n
    1. (city) Hauptstadt f
    financial \capital Finanzmetropole f
    2. (letter) Großbuchstabe m
    in [large] \capitals in Großbuchstaben
    small \capitals Kapitälchen pl
    3. ARCHIT Kapitell nt, Kapitäl nt
    4. no pl FIN Vermögen nt, Kapital nt
    cost of \capital Kapitalzinsen pl
    flight of \capital Kapitalflucht f
    movements of \capital Kapitalverkehr m
    \capital for covering risks Risikodeckungskapital nt
    authorized [or nominal] \capital genehmigtes Grundkapital
    called-up \capital aufgerufenes Kapital
    circulating \capital Umlaufvermögen nt, Betriebskapital nt
    equity \capital Aktienkapital nt
    fixed \capital Anlagevermögen nt
    human \capital Menschenkapital nt
    issued \capital ausgegebenes Kapital
    junior/senior \capital nachrangiges/vorrangiges Kapital
    paid-up \capital eingezahltes Kapital
    registered \capital genehmigtes Kapital
    risk \capital Risikokapital nt
    share \capital Aktienkapital nt
    venture \capital Wagniskapital nt
    working \capital Betriebskapital nt
    \capital invested Kapitaleinsatz m
    \capital paid in Kapitaleinzahlung f
    fully paid-up \capital voll einbezahltes Kapital
    to put \capital into a company Kapital in ein Unternehmen investieren
    to make \capital [out] of [or from] sth ( fig) aus etw dat Kapital schlagen
    II. n modifier
    1. (principal) Haupt-
    \capital city Hauptstadt f
    \capital error Kardinalfehler m, schwerwiegender Fehler
    2. (upper case) Groß-
    \capital letter Großbuchstabe m
    I'm hungry with a \capital H ich habe einen Riesenhunger
    3. LAW Kapital-
    \capital offence Kapitalverbrechen nt
    4. (of business assets)
    \capital [adequacy] [or \capital-to-asset] ratio Eigenkapitalquote f
    \capital base Kapitalbasis f
    \capital market Kapitalmarkt m
    \capital profit Einkünfte pl aus Kapitalvermögen
    \capital shares Investmentfondsanteile pl
    5. (invested funds) [Anlage]kapital nt
    \capital commitments Kapitaleinsatz m, Investitionsvolumen nt
    \capital employed investiertes Kapital
    \capital exports Kapitalausfuhr m
    III. adj BRIT ( dated) einmalig
    \capital joke Mordsspaß m fam
    * * *
    ['kpɪtl]
    1. n
    1) Hauptstadt f; (fig = centre) Zentrum nt

    large capitals — Großbuchstaben pl, Versalien pl (spec)

    3) no pl (FIN fig = knowledge, skill) Kapital nt
    4) (ARCHIT) Kapitell nt
    2. adj
    1) letter Groß-
    2)

    (= major) of capital importance — von größter Bedeutung

    3) (JUR) Kapital-

    they will be tried on a capital charge of instigating the riots — sie werden des Kapitalverbrechens der Anstiftung zum Aufruhr angeklagt werden

    3.
    (dated inf: excellent) prächtig (dated), famos (dated)
    * * *
    capital1 [ˈkæpıtl] s ARCH Kapitell n
    capital2 [ˈkæpıtl]
    A s
    1. Hauptstadt f
    2. Großbuchstabe m:
    3. WIRTSCH Kapital n, Vermögen n
    4. WIRTSCH Reinvermögen n
    5. oft Capital SOZIOL Kapital n, Unternehmer(tum) pl(n):
    Capital and Labo(u)r Kapital und Arbeit
    6. Vorteil m, Nutzen m:
    make capital (out) of sth aus etwas Kapital schlagen oder Nutzen ziehen
    B adj
    1. JUR
    a) kapital:
    capital crime Kapitalverbrechen n
    b) Tod(es)…:
    capital punishment Todesstrafe f; → sin1 A 1
    2. größt(er, e, es), höchst(er, e, es), äußerst(er, e, es):
    3. Haupt…, wichtigst(er, e, es):
    capital city Hauptstadt f
    4. verhängnisvoll:
    a capital error ein Kapitalfehler
    5. großartig, ausgezeichnet, fabelhaft:
    a capital fellow umg ein famoser Kerl;
    a capital joke ein Mordsspaß
    6. groß(geschrieben):
    capital letter → A 2;
    capital B großes B;
    he is mean with a capital M er ist ein furchtbarer Geizhals;
    it was murder with a capital M es war hundertprozentig Mord
    cap. abk
    * * *
    1. adjective
    1) Todes[strafe, -urteil]; Kapital[verbrechen]
    2) attrib. Groß-, (fachspr.) Versal[buchstabe]

    capital letters — Großbuchstaben; Versalien (fachspr.)

    with a capital A — etc. mit großem A usw. od. (fachspr.) mit Versal-A usw.

    3) attrib. (principal) Haupt[stadt]
    4) (Commerc.)

    capital sum/expenditure — Kapitalbetrag, der/-aufwendungen Pl.

    2. noun
    1) (letter) Großbuchstabe, der

    [large] capitals — Großbuchstaben; Versalien (fachspr.)

    write one's name in [block] capitals — seinen Namen in Blockbuchstaben schreiben

    2) (city, town) Hauptstadt, die
    3) (stock, accumulated wealth) Kapital, das

    make capital out of something — (fig.) aus etwas Kapital schlagen (ugs.)

    * * *
    adj.
    groß adj. n.
    Kapital -e n.

    English-german dictionary > capital

  • 19 abroad

    əˈbrɔ:d нареч.
    1) за границей;
    за границу to be ordered abroad ≈ быть направленным за границу to get from abroad ≈ получать что-л. из-за границы to get commodities from abroad ≈ покупать товары за границей to go abroad ≈ поехать за границу to serve abroad ≈ служить в войсках, находящихся за границей to travel abroad ≈ путешествовать за границей American image abroad ≈ представление об американцах, сложившееся за границей during my residence abroad ≈ когда я жил за границей flight of money abroad ≈ утечка валюты за границу He was dismissed and demoted to a diplomatic post abroad. ≈ Он был смещен и переведен с понижением на дипломатическую службу за границей. I gather he's abroad. ≈ Он, по-видимому, за границей. from abroad travels abroad subvention for study abroad at home and abroad
    2) широко;
    повсюду Stretched abroad on the seashore motionless lay his form. ≈ Широко раскинувшись, неподвижно он лежал на морском берегу. to get abroad ≈ распространяться( о слухах) to noise abroad ≈ распространять слухи there is a rumour abroad ≈ ходит слух His fame blazed widely abroad. ≈ Слава о нем разнеслась по всему миру. Syn: broadly, widely
    3) уст. вне дома, вне своего жилища;
    из дому to stir abroad ≈ выйти из дому( на улицу)
    4) амер. в Европе;
    в Европу (из-за океана)
    5) далеко от цели (при стрельбе, в играх) ∙ all abroad ≈ далеко от истины be all abroad
    за границей;
    - to travel * путешествовать за границей за границу;
    - to go * поехать за границу (американизм) в Европе;
    в Европу вне дома;
    - no one is * in the noonday heat в полуденный зной на улицах никого не видно из дому;
    - he was * very early this morning сегодня он вышел из дому очень рано широко, повсюду;
    - the trees spread their branches * деревья широко раскинули ветви;
    - the news quickly got * новость быстро распространилась далеко от цели (при стрельбе, в играх) заграница;
    - from * из-за границы > all * далеко от истины;
    > I may be a little * возможно, я ошибаюсь;
    > to be all * быть в замешательстве;
    смутиться;
    глубоко заблуждаться;
    ошибаться в оценках, расчетах
    abroad разг. в заблуждении ~ уст. вне дома, вне своего жилища ~ за границей;
    за границу;
    from abroad из-за границы ~ за границей ~ за границу ~ заграница ~ широко;
    повсюду;
    there is a rumour abroad ходит слух;
    to get abroad распространяться (о слухах)
    to be all ~ заблуждаться to be all ~ растеряться;
    смешаться, смутиться
    ~ за границей;
    за границу;
    from abroad из-за границы
    ~ широко;
    повсюду;
    there is a rumour abroad ходит слух;
    to get abroad распространяться (о слухах) get: ~ about начинать (вы) ходить после болезни;
    get abroad распространяться (о слухах) ;
    становиться известным
    go ~ выезжать за границу
    investment ~ зарубежные капиталовложения
    private borrowing ~ частный заем за рубежом
    purchases ~ закупки за границей
    sales ~ продажа за рубеж sales ~ реализация за границей
    stationed ~ размещенный за рубежом
    stay ~ пребывание за рубежом
    ~ широко;
    повсюду;
    there is a rumour abroad ходит слух;
    to get abroad распространяться (о слухах)

    Большой англо-русский и русско-английский словарь > abroad

  • 20 account

    1) счёт (бухгалтерского учёта) || записывать на счёт
    3) счётная формула, журнальная статья (в бухгалтерском учете)
    4) регистр
    5) брит. отчёт об исполнении государственного бюджета
    6) pl отчётность
    7) pl деловые книги; торговые книги
    8) брит. расчёт по биржевым сделкам
    9) запись финансовой операции

    Англо-русский словарь по экономике и финансам > account

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