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  • 1 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
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    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:
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    the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and
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    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)
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    Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and
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    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.
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    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.
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    Within the Resource Budget DEL, departments have separate controls on:
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    Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and
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    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:
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    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
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    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:
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    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
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    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
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    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
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    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
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    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.
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    Англо-русский экономический словарь > near cash

  • 2 business letter format

    бизн. формат делового письма, формат служебного письма
    Комментарии к формату (см. рис.)
    If your stationery includes a letterhead, skip this block. Type your name and address along with other relevant contact information such as e-mail or fax number.
    If your stationery includes a letterhead, type the date from 2 to 6 lines under the letterhead. Otherwise type it under the return address.
    Use this block to identify what the letter is in regards to. Examples are: "Re: Invoice 12345" or "Re: Your letter dated January 15, 2010.".
    Always in caps. Examples include SPECIAL DELIVERY, CERTIFIED MAIL, AIRMAIL, VIA FACSIMILE.
    Notation on private correspondence if needed such as PERSONAL or CONFIDENTIAL. This goes just above the recipient.
    Type the name and address of the person and / or company. If you are using an attention line (block 7) then skip the person's name. Address the envelope similarly.
    Type the name of the person
    Type the recipient's name. Use Mr. or Ms. [Last Name] to show respect, but don't try to guess spelling or gender if you are not sure. Some common salutations are: "Dear [Full Name]:", "To Whom it May Concern:".
    Type a short description on what the letter is about. If you used a reference line, then you likely do not need a subject line.
    Type two spaces between sentences.
    Completing the Letter
    It depends on the tone and degree of formality as to what you write here. Can vary from the very formal "Respectfully yours" to the typical "Sincerely" to the friendly "Cordially yours".
    Leave four blank lines after the Complimentary Close (block 11) to sign your name. Type your name and (optional) title under that signature.
    If someone else has typed the letter for you, it is common for them to indicate so with initials. Typically it is your initials in upper case followed by the other initials in lower case. For example "BCT/gt". If you typed your own letter, skip this block.
    If you are including other things with the letter such as brochures, this line tells the reader how many to expect. Common styles include "Enclosures: 3".
    If you are distributing copies of the letter to others, indicate so using a copies block. the code "cc:" used to indicate carbon copies but now is commonly called courtesy copies.
    Don't type the brackets. The brackets [ ] in the examples are for narrative purposes only.
    Try to keep your letters to one page.
    Use letterhead only for the first page. Just use a blank sheet of paper for continuation pages.
    You have some freedom in how many blank lines to use between blocks and in the margin sizes in order to fit a letter onto a single page.
    Not all letters need every block identified in this article. If you leave one out, do not leave blank lines where the blocks would have been.

    Англо-русский универсальный дополнительный практический переводческий словарь И. Мостицкого > business letter format

  • 3 come

    [kʌm] v (came; come)
    I
    1. 1) приходить: идти

    to come to the office [to the meeting] - приходить на службу [на собрание]

    to come home - приходить домой [см. тж. ♢ ]

    to come down - спускаться, опускаться

    please ask him to come down - пожалуйста, попросите его сойти вниз

    to come up - подниматься, идти вверх

    I saw him coming up the hill - я видел, как он поднимался в гору

    the diver came up at last - наконец водолаз появился на поверхности /вынырнул/

    I saw him coming along the road - я видел, как он шёл по дороге

    I will wait here until he comes by - я буду ждать здесь, пока он не пройдёт (мимо)

    to come forward - выходить вперёд, выступить (из рядов и т. п.)

    volunteers, come forward - добровольцы, (шаг) вперёд!

    to come into a room - входить, в комнату

    when he came out (of the house) it was dark - когда он вышел (из дома), было уже темно

    to come back - вернуться, прийти назад

    to come late [early] - приходить поздно [рано]

    to come to smb. for advice - прийти к кому-л. за советом

    come and see what I have found - приходите посмотреть, что я нашёл

    2) приезжать, прибывать

    he has come a long way - он приехал издалека [ср. тж. ♢ ]

    2. идти; ехать

    come! - пошли!, идём!

    coming! - иду! сейчас!

    are you coming my way? - вам со мной по пути?

    the soldier had orders not to let anybody come past - солдат получил приказ никого не пропускать

    to come and go - ходить /сновать/ взад и вперёд

    3. ( часто to) подходить, приближаться

    come nearer! - подойди ближе!

    the girl started when he came near - девочка вздрогнула, когда он приблизился

    4. (обыкн. to)
    1) доходить, достигать

    does the railway come right to the town? - подходит ли железнодорожная линия к самому городу?

    his voice came to me through the mist - его голос доносился /долетал/ до меня сквозь туман

    through the open window came the sounds of a piano - из открытого окна раздавались звуки рояля

    it came to me /to my ears/ that... - до меня дошло, что..., мне стало известно, что...

    it came to me at last that... - наконец до моего сознания дошло, что... [ср. тж. 6, 1)]

    2) равняться, достигать

    your bill comes to £10 - ваш счёт равняется десяти фунтам

    his earnings come to £1,000 a year - его заработок составляет тысячу фунтов стерлингов в год

    let us put it all together and see what it will come to - давайте сложим всё это и посмотрим, что получится

    3) сводиться (к чему-л.)

    to come to nothing /to naught/ - окончиться ничем, свестись к нулю; сойти на нет

    4) прийти (к чему-л.); достичь (чего-л.)

    to come to an understanding - прийти к соглашению, договориться

    to come to an end - прийти к концу, окончиться

    5. 1) наступать, приходить

    spring came - пришла /наступила/ весна

    his turn came - наступила его очередь, настал его черёд

    dinner came at last - наконец подали обед /обед был подан/

    2) ожидаться, предстоять
    6. 1) появляться, возникать

    an idea came into his head - ему пришла в голову мысль, у него возникла идея

    it came to me - а) у меня появилась /возникла/ мысль; б) я припомнил; [ср. тж. 4, 1)]

    it comes to me that I owe you money - я припоминаю, что я вам должен (деньги)

    his colour came and went - он то краснел, то бледнел

    he tried to speak but no word would come from his mouth - он хотел что-то сказать, но не мог вымолвить ни слова

    2) находиться

    on what page does it come? - на какой это странице?

    7. случаться; происходить; проистекать

    how did it come that you quarrelled? - как это (случилось, что) вы поссорились?

    no harm will come to you - с тобой ничего не случится; тебе ничего не грозит

    8. выходить, получаться, приводить

    to come to harm - пострадать; попасть в беду, неприятность и т. п.

    it will come all right in the end - в конце концов всё будет в порядке /образуется/

    no good will come of it - ничего хорошего из этого, не получится, это до добра не доведёт

    the dress would not come as she wanted - платье получилось не таким, как ей хотелось

    9. происходить, иметь происхождение
    10. доставаться

    the house is coming to his son after his death - после его смерти дом достанется /перейдёт к/ сыну

    11. прорастать, всходить, расти
    12. амер. разг. устроить, сделать (что-л.)
    13. разг. испытать оргазм, кончить
    14. (тж. come on, come now) в грам. знач. междометия выражает
    1) побуждение к совершению какого-л. действия ну!, живо!, давай!

    come out with it, boy - ну, парень, выкладывай

    2) упрёк, протест ну что вы!

    what? He here! Oh! come, come! - как? Он здесь?! Да оставьте /бросьте/ вы!

    3) увещевание полно!, ну, ну!

    come, come, you shouldn't speak like that! - ну полно, вы не должны так говорить!

    now come! be patient! - ну потерпите; имей(те) терпение

    come, come, don't be so foolish! - ну, ну, не дури /не глупи/!

    15. в грам. знач. сущ. (the to come) будущее
    16. в грам. знач. предлога (если) считать, считая с ( такого-то дня)

    a fortnight come Sunday - через две недели (считая) со следующего воскресенья

    it'll be a year come Monday since lie left - в будущий понедельник год, как он уехал

    II А
    1. становиться ( известным); приобретать (какое-л. положение)

    author who is beginning to come into notice - автор, который начинает завоёвывать известность

    2. вступать ( во владение); получить ( в наследство)

    he came into some money [a property, an estate] - он получил в наследство немного денег [недвижимое имущество, поместье]

    3. вступать (в должность и т. п.)
    4. 1) вступать ( в конфликт в сговор)

    to come into collision - столкнуться, войти в противоречие

    2) переходить ( в другую фазу)

    to come into flower /bloom/ - расцвести, выходить в цветок; вступать в пору цветения

    to come into ear - колоситься, выходить в колос

    5. войти (в употребление, обиход и т. п.)

    to come into use [into fashion] - войти в употребление [в моду]

    6. вступить (в силу и т. п.)

    to come into effect /force/ - вступать в силу

    to come into operation - начать действовать или применяться; вступать в силу

    7. входить (в компетенцию, обязанности кого-л.)

    to come within the terms of reference - относиться к ведению /компетенции/

    II Б
    1. to come across smb., smth. случайно встретить кого-л., что-л.; случайно встретиться с кем-л., чем-л., натолкнуться на кого-л., что-л.

    he came across the man in the street - он случайно встретил этого человека на улице

    I came across these lines by chance - я случайно натолкнулся на эти строки

    I came across a very interesting book - мне попалась, очень интересная книга

    2. to come after smb., smth.
    1) домогаться чего-л., преследовать кого-л.

    to come after a situation - искать место /службу/

    2) следовать, идти за
    ❝N❞comes after ❝M❞ - за буквой «М» следует «Н»
    3) наследовать
    3. 1) to come against smb. нападать на кого-л., атаковать кого-л.

    the enemy now came against us in larger numbers - теперь противник атаковал нас более крупными силами

    2) to come against smth. столкнуться с чем-л., наткнуться на что-л.

    one does not often come (up) against an experience of this nature - такое не часто встретишь

    4. to come at smb., smth.
    1) нападать, набрасываться на кого-л., что-л.

    just let me come at you! - дай мне только добраться до тебя!

    2) налететь; натолкнуться
    3) амер. подразумевать, намекать

    what are you coming at? - что вы имеете в виду?, на что вы намекаете?

    4) добираться до сути и т. п.; доискиваться чего-л.

    to come at the truth - раскрыть /обнаружить/ правду

    5) получать, добывать что-л.

    money was very hard to come at - деньги было очень трудно добыть,

    6) пройти, попасть, кому-л.

    if only I could come at his secretary - если бы только я смог повидать его секретаря

    7) австрал., новозел. разг. взяться за что-л., предпринять что-л.

    I told you before I wouldn't come at that again - я вам уже сказал, что я не возьмусь за это снова

    5. to come before smth.
    1) быть или считаться более важным
    2) предстать
    3) подлежать рассмотрению

    these cases come before a conciliation court - эти дела подсудны суду примирительного производства

    6. to come between smb., smth. вмешиваться

    he came between us - он встал между нами; он разлучил нас

    you must not let play come between you and your work - развлечения не должны мешать вашей работе

    7. to come by smth. приобрести, получить, достать что-л.

    how did you come by that money? - откуда у вас эти деньги?

    8. to come into smth.
    1) принять участие в чём-л.; присоединиться к чему-л.

    to come into a scheme - присоединиться к плану; принять участие в проекте

    2) появляться на свет и т. п., возникать

    to come into being /existence/ - возникать, появляться

    9. to come off smth. сходить, слезать с чего-л.

    come off the ladder! - слезь с лестницы!

    come off the grass! - по траве не ходить!, сойдите с газона [см. тж. ♢ ]

    to come off (the) curve - спорт. выйти на прямую ( из поворота)

    10. to come on smth. натыкаться, наталкиваться на что-л.

    we shall come on it sooner or later - рано или поздно мы столкнёмся с этим

    11. to come out of smth. вытекать, являться результатом чего-л.

    it comes out of the economy with which work is managed - это является результатом экономии, с которой ведётся работа

    can good come out of such scenes? - могут ли такие сцены довести до добра?

    12. to come over smb.
    1) овладевать кем-л., захватывать кого-л.

    sadness came over his spirit - им овладела грусть, он загрустил

    whatever has come over you to speak like that? - что на вас нашло, почему вы так разговариваете?

    2) разг. взять верх, перехитрить, обойти кого-л.

    you are not going to come over me in this manner! - уж не хотите ли вы перехитрить меня таким образом?

    13. разг.
    1) to come round smb. обмануть, перехитрить, обойти кого-л.

    he is certain to come round his uncle - он, конечно, обойдёт /перехитрит/ своего дядюшку

    2) to come round smth. обойти что-л., уклониться от чего-л.

    to come round an objection [a difficulty] - обойти возражение [трудность]

    14. to come through smth.
    1) проникать сквозь что-л.

    no chink of light came through the closed shutters - сквозь закрытые ставни совсем не проникал свет

    2) перенести, пережить что-л.

    to come through an illness - благополучно перенести болезнь, выжить

    she has come through the anaesthetic remarkably well - она прекрасно перенесла анестезию

    15. to be coming to smb. амер. разг. причитаться, следовать кому-л.; доставаться кому-л.

    you will get what's coming to you - а) ты получишь, что тебе причитается; б) ты не уйдёшь от расплаты

    a small sum of money was coming to him - ему причиталась небольшая сумма денег

    16. to come under smth.
    1) подходить, подпадать
    2) подвергаться действию чего-л.

    to come under smb.'s influence - подпасть под чьё-л. влияние

    to come under smb.'s notice - обращать на себя чьё-л. внимание

    to come under the penalty of the law - подлежать, наказанию по закону

    17. to come upon smb., smth.
    1) натолкнуться на кого-л., что-л.; случайно встретиться с кем-л., чем-л.
    2) напасть на кого-л., атаковать кого-л., что-л.

    the brush fire came upon them from all sides - лесной пожар окружил их стеной огня

    18. to come upon smb. прийти в голову кому-л. (о мысли и т. п.)

    it came upon me that I had seen this man before - мне показалось, что я видел раньше /где-то встречал/ этого человека

    I cannot think what has come upon you - я не понимаю, что на вас нашло

    19. to come upon smb. for smth. предъявить кому-л. требование в отношении чего-л.

    to come upon smb. for £20 damage - предъявить претензию на 20 фунтов в покрытие убытков

    20. to come to do smth. начинать делать что-л.

    to come to love smb. - полюбить кого-л.

    to come to know one's opponent - изучить, противника

    how did you come to hear of it? - как случилось, что вы узнали /услышали, прослышали/ об этом?, как вы узнали об этом?, как вам удалось узнать, об этом?

    to come to stay - укорениться, привиться, получить признание

    this material has come to be used in many branches of industry - этот материал стал использоваться во многих отраслях промышленности

    21. to come to á condition приходить в какое-л. состояние

    to come to a full stop - остановиться, зайти в тупик

    to come to a standstill - а) остановиться; б) зайти в тупик

    to come to rest - стр. остановиться ( об осадке сооружения)

    to come to the front - выйти на передний план, выдвинуться, занять ведущее место

    22. to come out of á condition выходить из какого-л. состояния

    he came out of his reverie - он очнулся от своих мыслей /мечтаний/

    23. to come near smth. разг. быть на грани чего-л.

    I come near forgetting my glasses! - я чуть не позабыл очки!

    III А
    1) становиться

    to come undone - а) расстегнуться, развязаться; your shoe-laces have come undone /untied, loose/ - у вас развязались шнурки; б) раскрыться

    the dead things seemed to come alive - казалось, что мёртвые предметы ожили

    to come true - сбываться, осуществляться, претворяться в жизнь

    to come unstuck - разг. провалиться, не осуществиться, пойти прахом

    2) быть, являться

    to come natural (to smb.) - быть естественным (для кого-л.)

    to come easy (to smb.) - не представлять трудностей (для кого-л.)

    it will come very cheap [expensive] to you - это обойдётся /станет/ вам очень дёшево [дорого]

    3) выпускаться; продаваться

    they come in all shapes - они бывают /встречаются/ всех видов, они бывают разные

    the dress comes in three sizes - (в продаже) имеются три размера этого платья

    this soup comes in a can - этот суп продаётся в жестяных банках /расфасован в жестяные банки/

    2. в сочетании с последующим причастием настоящего времени называет действие, выраженное причастием:

    ♢

    to come home - а) попасть в цель; ≅ попасть не в бровь, а в глаз; б) задеть за живое; [см. тж. I 1, 1)]

    to come home to smb. - а) доходить до чьего-л. сознания; б) растрогать кого-л. до глубины души, найти отклик в чьей-л. душе

    to come short of smth. - а) испытывать недостаток в чём-л.; б) не хватать; her money came short of her expenditure - ей не хватило денег на расходы; в) не соответствовать; не оправдать ожиданий /надежд/; this comes short of accepted standards - это не соответствует /уступает/ принятым нормам

    to come to a head - а) созреть ( о нарыве); б) назреть, перейти в решающую стадию

    to come to light - обнаружиться, стать известным

    to come in(to) sight /into view/ - появиться, показаться

    oh, come off it! - амер. груб. а) заткнись!, брось трепаться!; б) перестань!, хватит!, прекрати!

    come off your perch /your high horse/! - не зазнавайтесь!, не задирайте нос!

    come off the grass! - а) не вмешивайтесь не в свои дела!; б) брось задаваться!; брось преувеличивать!; не ври!

    to come out of action - а) воен. выйти из боя; б) выйти /выбыть/ из строя

    come out of that! - перестань вмешиваться!, не суйся!, не лезь!

    to come a long way - преуспеть [ср. тж. I 1, 2)]

    to come the old soldier over smb. - а) поучать кого-л., командовать кем-л.; б) обманывать, надувать кого-л.

    come quick! - радио сигнал общего вызова /«всем»/

    to come one's way /амер. ways/ - выпасть на чью-л. долю (особ. о чём-л. благоприятном)

    to come to the point - а) говорить по существу дела; б) делать стойку ( о собаке)

    to come into play - а) начать действовать; б) быть полезным, пригодиться

    to come it strong - сл. а) зайти слишком далеко; хватить через край; б) действовать решительно, быть напористым

    that is coming it a little too strong - это уж слишком!

    not to know whether /if/ one is coming or going - растеряться, потерять голову; не знать, на каком ты свете

    come day, go day - ≅ день да ночь, сутки прочь

    it's come day, go day with him - ему ни до чего нет дела; день прожил - и ладно

    everything comes to him who waits - кто ждёт, тот дождётся; ≅ терпение и труд всё перетрут

    after dinner comes the reckoning - поел - плати!; ≅ любишь кататься, люби и саночки возить

    he who comes uncalled, sits unserved - пришёл без приглашения - не жди угощения

    НБАРС > come

  • 4 reference column

    отсылочная [ссылочная\] колонка
    а) общ. (напр., в книге, в документе и т. п.; содержит данные, указывающие на какие-л. другие или дополнительные источники информации)

    Use the page reference column in the table when referring to the book. — Чтобы пользоваться книгой как справочником, загляните в таблицу с колонкой ссылок на страницы.

    б) учет (в которой отражаются номера корреспондирующих счетов, номера страниц журнала, откуда перенесены соответствующие данные; номера статей, напр., с поступлениями или платежами, которые перенесены из одной книги в другую и т. п.)

    The posting reference column is used to write the account number after the item has been posted to the General Ledger. — Отсылочная [ссылочная\] колонка переносов используется для указания номера счета после того, как вся информация по операциям, отраженным на счете, перенесена в главную книгу.

    We suggest that the number in the cash receipt book be included in the reference column of the general ledger as the cash or check is posted or recorded. — Мы предлагаем указывать в отсылочной [ссылочной\] колонке главной книги код денежных поступлений, т. е. номер, под которым данная денежная сумма регистрируется в кассовом журнале в момент поступления средств.

    See:

    * * *
    отсылочная колонка: колонка в бухгалтерском журнале, в которой отражаются номера корреспондирующих счетов или номера страниц журнала, откуда перенесены соответствующие данны.

    Англо-русский экономический словарь > reference column

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