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1 informal balance
рекл. неформальная сбалансированность (композиционное размещение крупных объектов рядом с несколькими более мелкими)Syn:Ant:See: -
2 informal balance
Реклама: неформальная сбалансированность -
3 combine formal and informal balance design
Сельское хозяйство: проект планировки (сада) в смешанном стилеУниверсальный англо-русский словарь > combine formal and informal balance design
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4 balance
1. сущ.1) остаток, сальдо, балансATTRIBUTES: opening, closing, brought down, carried down, brought forward, carried forward, average, negative, positive, previous, running, current, net, gross, reserved, daily, monthly
COMBS:
balance of $10 — остаток в размере 10 долл.
A company had an opening inventory balance of $375,000 at the beginning of the fiscal year and a closing inventory balance at year-end of $125,000. — Остаток (товарно-материальных) запасов компании на начало отчетного периода составил 375 тыс. долл., а на конец периода — 125 тыс. долл.
balance on deposit — остаток на вкладе [на депозите\]
to draw up [make up\] balance — подводить итог, сводить баланс, выводить сальдо
to carry balance forward [down\], to carry forward [down\] balance, to carry over balance, to bring down balance — переносить остаток
to show balance — показывать баланс [остаток\]
See:average balance, negative balance, positive balance, deficit, surplus, account balance 1), balance brought down, balance brought forward, balance carried down, balance due, balance of profit, balance of retained earnings, balance on hand, balance on order, book balance 1) а), cash balance, closing balance, credit balance 1) а), debit balance 1) а), intercompany balance, opening balance, balance column, direct test of financial balance, on balanceб) фин., банк. (сумма, оставшаяся на расчетном, кредитном или ином счете, напр., непогашенная часть займа, невыплаченная задолженность покупателя по поставленным товарам и т. п.; во мн. числе — остатки на счетах, активы, авуары)ATTRIBUTES: low, high, due 2., unpaid, outstanding, adjusted, compensatory, compensation, available balance, usable, collected, uncollected, vested, clearing, unexpended, unclaimed, precautionary
dollar balance — долларовый баланс; остаток на счете в долларах
dollar balances — долларовые активы; остатки на счетах в долларах, долларовые счета, долларовые авуары
sterling balance — стерлинговый баланс, остаток на счете в фунтах-стерлингах
sterling balances — стерлинговые активы, остатки на счетах в фунтах-стерлингах, стерлинговые счета, стерлинговые авуары
to update balance — вывести новый остаток на счете, обновить остаток [баланс\]
He accumulated a healthy balance with the savings bank. — Он накопил значительные средства в сберегательном банке.
See:account balance 2), available balance, balance due, balance of debt, book balance 2) б), cash balance, cleared balance, collected balance, compensating balance, credit balance 2) б), deficit balance 2), loan balance, outstanding balance, past due balance, previous balance, remaining balance, 1) б), unclaimed balances, uncollected balance, unexpended balances, unpaid balance, vested balance, zero balance, minimum balance requirement, no-minimum balance account, adjusted balance method, daily balance method, low balance method, zero-balance account COMBS: adjusted balance method, average daily balance method, past due balance method, previous balance methodв) межд. эк., фин. ( разность между стоимостью экспорта и импорта)ATTRIBUTES: active, favourable, passive, adverse, unfavourable, negative, positive
balance of current transactions — баланс текущих операций, сальдо по текущим сделкам
See:adverse balance, balance of merchandise trade, balance of payments, balance of services, balance of trade, balance on capital account, balance on current account, balance on goods and services, capital account balance, current account balance, deficit balance 1), favourable balance, foreign trade balance, goods and services balance, invisible balance, official reserves balance 2)г) эк. (разница между любыми др. противоположно направленными потоками; напр., разница между денежными поступлениями и выплатами за определенный промежуток времени, разница между миграционными потоками, остаток товаров на складе и т. д.)ATTRIBUTES: unencumbered, unobligated, on hand, on order, marginal
See:balance of migration, budget balance, in-stock balance, investment income balance, inventory balance, migration balance, unencumbered balance, unobligated balances2) учет, редк. баланс (документ, содержащий данные о разнонаправленных потоках, а также их сальдо; в данном значении термин употребляется в основном в устойчивых словосочетаниях)See:balance of payments 1), balance of services 1), balance of trade 1), balance sheet, commodity balance, external balance 1) б), foreign balance, official reserves balance 1), trial balance3)а) общ. баланс, равновесие (в прямом и переносном смысле: соответствие, равенство, пропорциональность, гармоническое сочетание)to distort [to disturb, to upset\] balance — нарушать равновесие
to upset balance of smth. — выводить что-л. из состояния равновесия
to hold balance — поддерживать равновесие (также: осуществлять власть, контроль)
to bring in balance with smth. — привести в соответствие с чем-л.
to observe balance — поддерживать баланс, соблюдать баланс
to be out of balance — выйти из равновесия, находиться в неравновесном состоянии
See:balance of power, balance of terror, stock balance 1), batch balance, advertising balance, cost-effectiveness, work-life balance, informal balance, formal balance, symmetrical balance, asymmetrical balance, social balance, colour balance, external balance 1) а), internal balance, balance of births and deaths, materials balance approach, general balance law, on balanceб) учет баланс, равенство (напр., численное совпадение общих остатков (оборотов) по дебету с общими остатками (оборотами) по кредиту по всем счетам бухгалтерского учета)See:4) торг. весы (инструмент для взвешивания чего-л.)torsion balance — крутильные весы, электрические весы Кулон
See:5) общ. баланс, уравновешивающая силаSee:COMBS: checks and balances2. гл.1) общ. балансировать, сбалансировать, уравновешивать, приводить в равновесиеto balance the budget — балансировать бюджет, составлять сбалансированный бюджет
to balance foreign trade — балансировать внешнюю торговлю; приводить в соответствие экспорт и импорт
If America wants to balance trade, it must export more, or use less oil. — Если Америка хочет сбалансировать торговлю, она должна больше экспортировать или потреблять меньше нефти.
See:2) учет выводить сальдо, подводить итог, подытоживать, сводить, закрыватьto balance the books — закрыть счета, вывести сальдо, подвести итог (по балансу)
At the end of your accounting year, you will have to balance the books for tax purposes and to check on the financial health of the company. — В конце отчетного периода вы должны будете подвести итоги по балансу для целей налогообложения и проверить финансовое состояние компании.
to balance (one's) gain and loss — подводить итог (чьим-л.) приходу и расходу [прибылям и убыткам\]
Accounts do not balance (total debits don’t equal total credits). — Счета не сходятся (сумма дебетовых сальдо не равна сумме кредитовых сальдо).
Syn:See:3) банк. выверять, согласовывать (выверять состояние банковского счета путем сравнения банковской выписки со счета с чековой книжкой или учетными записями клиента)Syn:See:4) эк. компенсировать(ся); нейтрализовать(ся), противопоставлять(ся), взаимопогашать(ся)Syn:5) общ. взвешивать, обдумывать; сопоставлятьSee:3. прил.1) учет балансовый ( относящийся к бухгалтерскому балансу)Syn:See:2) общ. балансовый (основанный на равенстве (равновесии, балансе) отдельных частей)See:3) учет, бирж. итоговый, сальдовый, остаточный, балансовыйSee:
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Bal balance баланс: 1) баланс, сальдо, остаток; 2) разница между дебетом и кредитом счета; остаток денег на счете; см. credit balance; 3) to balance - рассчитывать разницу между дебетом и кредитом; выравнивать дебет и кредит счета; 4) балансовая стоимость актива или пассива; 5) = balance sheet; 6) = balance due.* * *статок; сальдо. . Словарь экономических терминов . -
5 informal
прил.1)а) общ. неформальный; неофициальный; без (соблюдения) формальностей, не по формеSee:б) общ. неформальный, неофициальный (осуществленный без какой-л. регистрации со стороны государства или не попадающий под действие закона)See:informal agreement, informal association, informal contract, informal economy, informal group, informal institution, informal leader, informal leadership, informal liquidation, informal market, informal network, informal organization, informal reorganization, informal restructuring, informal sector, informal status, informal structure2) общ. естественный, непринужденный, свободный, простой, обычныйShe's informal with everyone. — Она со всеми держится непринужденно.
Ant:informal agreement, informal association, informal contract, informal economy, informal group, informal institution, informal leader, informal leadership, informal liquidation, informal market, informal network, informal organization, informal reorganization, informal restructuring, informal sector, informal status, informal structure -
6 colour balance
рекл., комп. цветовой баланс (соотношение основных цветов в графическом объекте; понятие используется в изобразительном искусстве, компьютерной графике)See: -
7 asymmetrical balance
рекл. = informal balance -
8 placing
сущ.1) общ. помещение, установка, укладка2) фин. размещение (ценных бумаг) ( процесс выпуска новых ценных бумаги продажи их инвесторам)Syn:placement 1)See:3) упр. размещение, распределение (распределение работы или каких-л. ресурсов между несколькими лицами или подразделениями)See:
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размещение ценных бумаг через посредников; брокер размещает бумаги среди своих клиентов (в основном институциональных инвесторов), и это снижает издержки заемщика; в основном используется для небольших займов и выпусков акций; см. private placement.* * *продажа компанией своих акций определенной группе юридических или физических лиц; размещение может быть использовано либо как средство выпуска новых акций на свободный рынок, либо акционерной компанией для расширения своего капитала -
9 talk
1. nразговор, беседа; pl переговорыmore peace talks are going to take place / getting underway / lie ahead — переговоры о мирном урегулировании будут продолжены
to be more flexible in the talks — проявлять бо́льшую гибкость на переговорах
to begin (the) talks — начинать / открывать переговоры
to bring a country into the talks between smb — вовлекать / подключать какую-л. страну к переговорам между кем-л.
to come to the talks empty-handed — приходить на переговоры с пустыми руками ( без новых предложений)
to complete / to conclude talks — завершать переговоры
to damage the talks — вредить / мешать / препятствовать переговорам, подрывать переговоры
to demand a prompt resumption of peace talks — требовать скорейшего возобновления переговоров о мире
to derail / to disrupt the talks — срывать переговоры
to dominate the two days of talks — быть главным вопросом на переговорах, которые продлятся два дня
to extend talks amid reports of smth — продлевать переговоры, в то время как поступают сообщения о чем-л.
to hamper the talks — вредить / мешать / препятствовать переговорам, подрывать переговоры
to have / to hold further / more talks with smb — проводить дальнейшие переговоры / продолжать переговоры с кем-л.
to hold talks at the request of smb — проводить переговоры по чьей-л. просьбе
to hold talks in an exceptionally warm atmosphere — вести переговоры в исключительно теплой атмосфере
to iron out difficulties in the talks — устранять трудности, возникшие в ходе переговоров
to maintain one's talks for 10 days — продолжать переговоры еще 10 дней
to make good / substantial progress at / in the talks — добиваться значительного / существенного успеха на переговорах
to make smb more flexible in the talks — заставлять кого-л. занять более гибкую позицию на переговорах
to obstruct the talks — вредить / мешать / препятствовать переговорам, подрывать переговоры
to offer unconditional talks to smb — предлагать кому-л. провести переговоры, не сопровождаемые никакими условиями
to open (the) talks — начинать / открывать переговоры
to push forward the talks — активизировать переговоры; давать толчок переговорам
to put the proposals to arms reduction talks — ставить предложения на рассмотрение участников переговоров о сокращении вооружений
to re-launch / to reopen talks — возобновлять переговоры
to restart / to resume talks — возобновлять переговоры
to resume talks after a lapse of 18 months — возобновлять переговоры после полуторагодового перерыва
to schedule talks — намечать / планировать переговоры
to start (the) talks — начинать / открывать переговоры
to steer a diplomatic course in one's talks — проводить дипломатическую линию на переговорах
to stymie the talks — вредить / мешать / препятствовать переговорам, подрывать переговоры
to torpedo the talks — вредить / мешать / препятствовать переговорам, подрывать переговоры
- accession talksto walk out of / to withdraw from talks — уходить с переговоров, отказываться от продолжения переговоров
- after a full day of talks
- ambassadorial talks
- ambassadorial-level talks
- another round of talks gets under way today
- arduous talks
- arms control talks
- arms talks
- backstage talks
- barren talks
- beneficial talks
- bilateral talks
- bittersweet talk
- border talks
- breakdown in talks
- breakdown of talks - businesslike talks
- by means of talks
- by talks
- call for fresh talks
- carefully prepared talks
- cease-fire talks
- CFE talks
- coalition talks
- collapsed talks
- completion of talks
- conduct of talks
- confidential talks
- confrontational talks
- constructive talks
- conventional arms control talks
- conventional forces in Europe talks
- conventional stability talks
- conventional talks
- conventional-force talk
- cordial talks
- crux of the talks
- current round of talks
- deadlocked talks
- delay in the talks
- detailed talks
- direct talks
- disarmament talks
- discreet talks
- disruption of talks
- divisive talks
- early talks
- election talk
- emergency talks
- equal talks
- Europe-wide talks
- exhaustive talks
- exploratory talks
- extensive talks
- face-to-face talks
- failure at the talks
- failure of the talks
- familiarization talks
- farewell talks
- final round of talks
- follow -up talks
- follow-on talks
- force-reduction talks
- formal talks
- forthcoming talks
- four-way talks
- frank talks
- fresh round of talks
- fresh talks
- friendly atmosphere in the talks
- friendly talks
- frosty talks
- fruitful talks
- fruitless talks
- full talks
- full-scale talks
- further talks
- get-to-know-you talks
- good-faith talks
- hard-going talks
- highest-level talks
- high-level talks
- in a follow-up to one's talks
- in the course of talks
- in the last round of the talks
- in the latest round of the talks
- in the talks
- inconclusive talks
- indirect talks
- industrial promotion talks
- informal talks
- intensive talks
- intercommunal talks
- interesting talks
- interparty talks
- last-ditch talks
- last-minute talks
- lengthy talks
- low-level talks
- make-or-break talks
- man-to-man talks
- marathon talks
- MBFR talks
- meaningful talks
- mediator in the talks
- membership talks
- ministerial talks
- more talks
- multilateral talks
- Mutual and Balanced Force Reduction talks
- news lockout during the talks
- no further talks are scheduled
- non-stop talks
- normalization talks
- nuclear and space arms talks
- observer at the talks
- offer of talks
- on-and-off talks
- Open Skies Talk
- open talks
- outcome of the talks
- pace of the talks
- participant in the talks
- parties at the talks
- pay talks
- peace talks
- pep talk
- political talks
- positive talks
- preliminary talks
- preparatory talks
- present at the talks are...
- pre-summit talks
- pre-talks
- prime-ministerial talks
- private talks
- productive talks
- profound talks
- programmatic talk
- proposed talks
- proximity talks
- rapid progress in talks
- rapprochement talks
- realistic talks
- renewal of talks
- resumed talks
- resumption of talks
- reunification talks - sales talks
- SALT
- scheduled talks
- secret talks
- security talks
- sensible talks
- separate talks
- serious talks
- session of the talks
- setback in the talks
- sincere talks
- stage-by-stage talks
- stormy talks
- Strategic Arms Limitation Talks
- Strategic Arms Reduction Talks
- substantial talks
- substantive talks
- successful progress of the talks
- summit talks
- talk was conducted in an atmosphere
- talk was held in an atmosphere
- talk will be dominated by the row which...
- talks about talk
- talks are alarmingly behind schedule
- talks are at a standstill
- talks are critical
- talks are deadlocked
- talks are due to resume
- talks are getting nowhere
- talks are going ahead
- talks are going well
- talks are heading for deadlock
- talks are in doubt
- talks are in high gear
- talks are in jeopardy
- talks are into their final day
- talks are not going fast enough
- talks are only a start
- talks are progressing at a snail's pace
- talks are progressing smoothly
- talks are progressing well
- talks are set to fail
- talks are stalemated
- talks are still on track
- talks are taking place in a constructive atmosphere
- talks are underway
- talks at a ministerial level
- talks at the highest level
- talks at the level of deputy foreign ministers
- talks between smb have run into last-minute difficulties
- talks between the two sides
- talks bogged down on smth
- talks broke down
- talks came to a standstill
- talks center on smth
- talks collapsed
- talks come at a time when...
- talks concentrate on
- talks dragged on for years
- talks ended in agreement
- talks ended in failure
- talks ended inconclusively
- talks ended without agreement
- talks failed to make any progress
- talks faltered on smth
- talks foundered on smth
- talks get underway
- talks go into a second day
- talks go on
- talks had a successful start
- talks had been momentous
- talks hang by a thread
- talks hang in the balance
- talks have been constructive and businesslike
- talks have broken up in failure
- talks have ended on an optimistic note
- talks have ended with little sign of agreement
- talks have ended with little sign of program
- talks have fallen through
- talks have got off to a friendly start
- talks have got off to a successful start
- talks have made little progress towards peace
- talks have never been closer to an agreement
- talks have reached deadlock
- talks have reopened
- talks have run into difficulties
- talks have run into trouble
- talks inch forward
- talks is burgeoning again about...
- talks made progress
- talks may continue into tomorrow
- talks may not get off the ground
- talks now under way
- talks of peace
- talks of procedural nature
- talks on a range of issues
- talks on conventional stability
- talks open
- talks overran by half an hour
- talks overshadowed by smth
- talks produced no results
- talks reconvene
- talks remain deadlocked
- talks restart
- talks resume
- talks stalled over the issue
- talks under the auspices of smb
- talks went into the small hours of the morning
- talks went late into the night
- talks went on late into the night
- talks went smoothly
- talks were due to start a month ago
- talks were not conclusive
- talks were suspended
- talks were warm, friendly and cordial
- talks will cover smth
- talks will focus on smth
- talks will go ahead
- talks will take place at the undersecretaries of foreign affairs level
- talks will yield an agreement
- talks with smb are not acceptable
- talks with the mediation of smb
- talks without preconditions
- talks would make little headway
- the agreement was signed at the end of 5 days of talks
- the area affected in the talks
- the outcome of the talks is not easy to predict
- the pace of the talks is slow
- the progress of the talks
- there was a sense of achievement at the end of the talks
- this problem will be at the heart of the talks
- those in the talks
- three days of talks have failed to make any tangible progress
- three-sided talks
- three-way talks
- too much talks and not enough action
- top-level talks
- touchstone of progress in the talks
- trade talks
- trilateral talks
- tripartite talks
- two-way talks
- umbrella peace talks
- unconditional talks
- United Nations-mediated talks
- United Nations-sponsored talks
- unity talks
- unofficial talk
- unproductive talks
- unscheduled talks
- useful talks
- walkout from the talks
- weighty talks
- wide range of talks
- wide-ranging talks
- workmanlike talks 2. vвести беседу, разговариватьto talk about smth — вести переговоры о чем-л.
to talk to smb direct — вести с кем-л. прямые переговоры
to talk to smb through a third party — вести переговоры с кем-л. через посредника
to talk tough — вести беседу / говорить резко
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10 method
метод; процедура; способ- antithetic variate method - average ordinate method - average range method - binary search method - conjugate directions method - conjugate gradient method - control chart method - conventional milling method - correlation function method - decision function method - differential control method - Feynman diagram method - first approximation method - gradient projection method - iterative method - large sample method - large sieve method - least-squares regression method - less than fully efficient method - linearly implicit method - method of adjoint gradient - method of algebraic addition - method of alternating directions - method of balanced blocks - method of complex numbers - method of confidence intervals - method of conformal mappings - method of conjugate directions - method of conjugate gradients - method of cyclic descent - method of detached coefficients - method of disjunction of cases - method of divided differences - method of electrical images - method of elimination of quantifiers - method of empty ball - method of extreme values - method of false position - method of feasible directions - method of finite differences - method of first approximation - method of first entrance - method of fitting constants - method of fixed points - method of full enumeration - method of generating functions - method of geometric exhaustion - method of indefinite coefficients - method of infinite descent - method of interval bisection - method of least absolute values - method of least distance - method of least likelihood - method of maximum likelihood - method of means and standard deviations - method of medians and extreme values - method of minimal change - method of minimal variance - method of mirror reflections - method of moving frame - method of multiple comparison - method of orthogonal projections - method of paired associates - method of paired comparisons - method of phase integrals - method of projecting cones - method of proportional parts - method of rotating factors - method of semantic tableaux - method of separation of variables - method of simulaneous displacements - method of stationary phase - method of statistical differentials - method of statistical inference - method of steep variations - method of steepest ascent - method of stochastic approximation - method of straightforward iteration - method of successive displacements - method of successive divisions - method of successive elimination - method of transfinite induction - method of unweighted means - method of variable differences - method of variation of parameters - method of weighted residuals - optimum method - parallel tangents method - precision method - random walk method - recursive method - reduced gradient method - reflected wave method - relative method of measurement - sampling method by variables - statistical sampling method - steepest descent method - time average method -
11 complete liquidation
а) эк., юр. (называется также официальная ликвидация; вариант ликвидации юридического лица с выводом его из государственного реестра; такая процедура включает в себя аннулирование всех учредительных документов, проведение полной проверки со стороны налоговой инспекции и государственных внебюджетных фондов, закрытие счетов, сдачу документов юридического лица в государственные архивы на постоянное хранение; отличается по процедуре от частичной ликвидации, представляющей собой промежуточный этап в ликвидации юридического лица, и от альтернативных способов ликвидации, когда юридическое лицо продолжает оставаться на учете в государственных органах, но имеет своего правопреемника)Syn:See:б) учет (способ выбытия основных средств с баланса предприятия, при котором происходит полное списание балансовой стоимости актива)See:* * * -
12 liquidation
сущ.1) ликвидацияа) эк., юр. (официальное закрытие компании, удовлетворение требований кредиторов и распределение оставшихся активов между акционерами)to go into liquidation — ликвидироваться ( о компании); прекратить деятельность в связи с банкротством
Syn:See:complete liquidation, informal liquidation, involuntary liquidation, liquidation in bankruptcy, partial liquidation, voluntary liquidation, liquidation balance sheet, liquidation committee, bankruptcy, liquidating debtor, liquidating dividend, liquidating value, liquidatorб) эк., юр. ( в ходе процедуры банкротства: превращение активов компании в деньги путем продажи с целью распределения вырученных денег между кредиторами и акционерами)Syn:See:disposal 2)в) фин. ( конверсия любого актива в наличные деньги)See:г) бирж. (закрытие длинной или короткой срочной позиции: продажа срочных бумаг или срочных контрактов)liquidation of a futures position — закрытие [ликвидация\] фьючерсной позиции
See:д) бирж. (в срочных и фондовых биржевых сделках: принудительная продажа ценных бумаг или товаров при невнесении достаточных средств для поддержания гарантийного депозита)See:2) общ. ликвидация, уничтожениеSee:
* * *
ликвидация: 1) ликвидация компании: официальное закрытие компании, удовлетворение требований кредиторов и распределение оставшихся активов между акционерам; см. involuntary liquidation; 2) превращение (продажа) активов компании в наличные деньги в результате банкротства для распределения между кредиторами и акционерами; 3) конверсия любого актива (ценных бумаг) в наличные деньги; 4) закрытие "длинной" срочной позиции (продажа ценных бумаг или срочных контрактов); 5) выплата (погашение) долга; 6) принудительная продажа ценных бумаг или товаров при невнесении достаточных средств для поддержания гарантийного депозита (в срочных и фондовых биржевых сделках); см. margin call;* * *. При прекращении деятельности компании активы продаются, выручка от продажи активов идет на погашение задолженности кредиторам, а любые излишки распределяются между акционерами. Любая операция, компенсирующая или закрывающая длинную или короткую позицию. См. также Buy in (покупка участия в компании), Evening up (купля-продажа срочных биржевых контрактов для ликвидации существующей позиции и реализации прибыли), Offset liquidity (компенсационная ликвидность) . Инвестиционная деятельность .* * *распределение активов компании среди ее кредиторов и членов, предшествующее ее роспуску; существование компании прекращается -
13 induction
1) призыв
2) индуктирование
3) индукционный
4) индукционный электротермический
5) индукция
6) наведение
7) емкостный
8) ввод
9) <engin.> асинхронный
– back induction
– complete induction
– definition by induction
– descending induction
– electrization by induction
– electromagnetic induction
– emf of mutual induction
– homopolar induction
– induction ammeter
– induction balance
– induction brazing
– induction coil
– induction drag
– induction effect
– induction field
– induction generator
– induction hardening
– induction heater
– induction heating
– induction inclinometer
– induction manifold
– induction meter
– induction motor
– induction pump
– induction smelting
– induction step
– induction string
– induction voltmeter
– induction zone
– informal induction
– magnetic induction
– mathematical induction
– motional induction
– mutual induction
– nuclear induction
– proceed by induction
– prove by induction
– residual induction
– saturation induction
– transfinite induction
axiom of complete induction — аксиома математической индукции
cored induction furnace — канальная индукционная электропечь
crucible induction furnace — тигельная индукционная электропечь
remote-indicating induction compass — компас индукционный дистанционный
-
14 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.———————————————————————————————————————— -
15 conventional
1. a приличный, вежливый, светский2. a обычный, привычный, общепринятый; традиционныйit is conventional — обычно; принято
3. a неодобр. консервативный; чурающийся новизны4. a обусловленный, оговорённый, договорённый5. a находящийся в соответствии с договором, соглашением6. a нормальныйconventional yield — плановая урожайность; нормальный урожай
7. a спец. стандартный; удовлетворяющий техническим условиям8. a воен. обычный; неядерный, неатомныйconventional crime — обычное, общеуголовное преступление
9. a иск. идущий в русле традиций; консервативный10. a иск. условный; схематический, упрощённыйСинонимический ряд:1. accepted (adj.) accepted; received; sanctioned2. button-down (adj.) button-down; square; straight3. customary (adj.) accustomed; customary; normal; prevailing; regular; standard; tralatitious; usual4. formal (adj.) ceremonial; ceremonious; courtly; formal; polite; punctilious; solemn; stately5. ordinary (adj.) common; commonplace; everyday; general; ordinary; pedestrian; prosaic; unoriginal6. orthodox (adj.) conformist; orthodox; traditional7. seemly (adj.) conformant; conforming; decorous; established; proper; seemly8. trite (adj.) conventionalized; disciplined; hackneyed; humdrum; regularized; triteАнтонимический ряд:extraordinary; foreign; immutable; informal; invariable; irregular; legal; natural; strange; unconventional; unorthodox; unusual -
16 irregular
1. n солдат нерегулярной армии2. n обыкн. нерегулярные войска3. n временно занимающий пост, должность4. n несортовой товар, уценённый товар5. a неправильный; не отвечающий правилам, нормам, стандартам; необычный; непринятыйirregular motion — предложение, внесённое не по правилам процедуры
6. a незаконный7. a имеющий неправильную форму, нестандартный; несимметричныйirregular outline — фигурный контур; неправильные очертания
8. a неровный9. a нерегулярный, неравномерный, неодинаковый; непостоянный10. a непорядочный; распущенный, безнравственный11. a воен. нерегулярный, иррегулярный12. a грам. неправильный, нерегулярно образованныйСинонимический ряд:1. aberrant (adj.) aberrant; aimless; disorderly; eccentric; erratic; unsystematic; variable2. abnormal (adj.) abnormal; anomalous; deviant; divergent; off-key; peculiar; unconventional; unique; unnatural; unregular; unusual3. lopsided (adj.) asymmetric; crooked; difform; disproportional; disproportionate; jagged; lopsided; lop-sided; nonsymmetrical; off-balance; overbalanced; proportionless; rough; unbalanced; unequal; unproportionate; unsymmetrical4. random (adj.) designless; desultory; haphazard; hit-or-miss; indiscriminate; objectless; promiscuous; purposeless; random; slapdash; spot; unaimed; unconsidered; unplanned5. spotty (adj.) patchy; spotty; uneven6. unorthodox (adj.) informal; unaccepted; unceremonious; unofficial; unorthodox7. partisan (noun) guerrilla; partisan; patriotАнтонимический ряд:even; regular; usual
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