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1 managed account
фин., банк. управляемый счет (счет одного или нескольких клиентов, доверенный менеджеру (банку, брокеру) для управления инвестированием находящихся на счете средств)See:
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управляемый счет: инвестиционный счет одного или нескольких клиентов, доверенный менеджеру (банку, брокеру) для осуществления капиталовложений.* * ** * *. See Discretionary Account. . Glossary of Futures Terms . -
2 managed account
брокерский счет(см. discretionary account) -
3 managed account
фин., банк. управляемый счет (счет одного или нескольких клиентов, доверенный менеджеру (банку, брокеру) для управления инвестированием находящихся на счете средств)See:The new English-Russian dictionary of financial markets > managed account
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4 managed account
1) Общая лексика: брокерский счёт, контролируемый счёт2) Банковское дело: управляемый счёт -
5 managed account
управляемый счетEnglish-Russian dictionary of technical terms > managed account
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6 managed account
Счет для инвестиционных операций, на котором находятся деньги, которые один или несколько клиентов доверили менеджеру, определяющему, когда и во что их инвестировать. -
7 open item-managed account
SAP.фин. счёт с управлением открытыми позициямиУниверсальный англо-русский словарь > open item-managed account
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8 account
1. сущ.сокр. acct, a/c1)а) банк. счет (денежные средства в кредитно-финансовом учреждении, которые принадлежат какому-л. лицу и с которыми это учреждение обязуется осуществлять какие-л. действия по указаниям этого лица)to deposit money into a bank account — вносить [класть\] деньги на банковский счет
See:official settlement account, merchant account, reserve transactions account, access savings account, active account, asset management account, automatic transfer services account, bank account, cash management account, certificate account, checking account, clearing account, client account, club account, concentration account, consumer's account, controlled disbursement account, correspondent account, credit card account, custodial account, customer account, customer's account, demand account, dependent care account, deposit account, domestic account 2), dormant account, evidence account, Exchange Equalization Account, escrow account, fiduciary account, flexible spending account, foreign account, foreign currency account, health care account, health reimbursement account, health savings account, individual retirement account, instant access account, insured account, interest-bearing account, joint account, Keogh account, linked savings account, locked-in retirement account, managed account, master account, metal account, money market deposit account, negotiable order of withdrawal account, NINOW account, no-minimum balance account, non-interest-bearing account, non-resident account, nostro account, notice account, numbered account, overdraft account, passbook savings account, pass-through account, pension account, postal account, private account, public account, resident account, retirement account, savings account, share account, share certificate account, share draft account, statement savings account, super NOW account, sweep account, System Open Market Account, tax-deferred account, tiered rate account, transaction account, vostro account, zero-balance account, account activity, account analysis, account history, account holder, account number, account reconcilement, account statementб) торг. счет; кредит (по открытому счету) (как правило, открывается продавцом покупателю, который регулярно совершает покупки и периодически их оплачивает; такой счет может сначала кредитоваться покупателем)to charge smb.'s account — записать на чей-л. счет
to charge smth. to an account — отнести что-л. на счет
to clear an account — оплатить [погасить\] счет
to sell on account — записать сумму покупки на счет, продать в кредит
for the account and risk of (smb.) — за счет и на риск (кого-л.)
Syn:See:в) бирж. = brokerage account2) учет, торг. счет-фактура (расчетный документ, который составляется продавцом при реализации товаров или услуг и служит основанием для уплаты налогов)to pay [to settle\] an account — заплатить по счету, расплатиться
See:3) учет счет (бухгалтерского учета), учетный регистр, статья бухгалтерской отчетности (обозначение объекта учета материальных или денежных средств хозяйствующего субъекта; используется в осуществлении проводок хозяйственных операций и для обработки бухгалтерской информации)See:absorption account, activity account, T-account, corresponding account, contra account, contra-asset account, control account, credit account 1), debit account, account code, account supplies, accounts method, account group 2) entry 3), balance 1. 3), credit 1. 3), n5 debit 1. 3), n1 account-by-account method4)а) общ. отчет; доклад, сообщениеan accurate [detailed, itemized\] account of smth. — подробный доклад [отчет\] о чем-л.
to give [to render, to send in\] an account — давать [представлять\] отчет, отчитываться
to give an account of smth. — делать отчет о чем-л.; описывать что-л.; давать сведения о чем-л.; объяснять что-л.
to bring [call\] to account — призвать к отчету [ответственности\], потребовать объяснений
б) фин., учет финансовый [бухгалтерский\] отчет; мн. финансовая [бухгалтерская\] отчетность; бухгалтерские книги (свод записей хозяйственных операций, затрагивающих активы, пассивы, доходы и расходы, прибыли и убытки)accounts of a business [company\] — финансовая отчетность компании
See:abbreviated accounts, account current, annual accounts, capital account, company accounts, current account, national accounts, official reserves account, profit and loss account, service account, services account, accounts manager 1) notes to accounts, financial statement, accounting period5) общ. расчет, подсчетto keep account of smth. — вести счет чему-л.
to take an account of smth. — подсчитать что-л.; составить список чего-л.; произвести инвентаризацию чего-л.
6) мн., соц. мнения* (совокупность характеристик и причин, которые члены группы или социальной общности приписывают своему поведению)See:7) марк. заказчик ( любой), покупатель, клиентnew account development — поиск [привлечение\] новых клиентов
See:advertising account, account executive, account conflict, account director, account group 1), account manager, accounts manager 2), account planner, account supervisor, ABC account classification, account penetration ratio8) бирж., брит. *операционный период* (период на Лондонской фондовой бирже, в течение которого сделки с ценными бумагами заключаются без осуществления немедленных денежных расчетов; все расчеты по заключенным сделкам производятся в расчетный день по истечении операционного периода)See:2. гл.1) общ. считать, рассматривать, признаватьHe was accounted one of the best economists of his day. — Его считали одним из лучших экономистов своего времени.
2) общ. отчитываться (перед кем-л.), давать отчет (кому-л.)See:3) общ. отвечать, нести ответственностьHe will account for his crime. — Он ответит за свое преступление.
Syn:4) стат. составлять (как правило, в процентном отношении)Imports from Japan accounted for 40% of the total. — Импорт из Японии составлял 40% от общего объема.
Women accounted for 40% of the audience. — Женщины составляли 40% аудитории.
Rent accounts for 50% of expenditure. — Арендная плата составляет половину расходов.
5) общ. вызывать что-л., приводить к чему-л., служить причиной чего-л.A driver's negligence has accounted for a bus accident. — Причиной автобусной аварии стала невнимательность водителя.
See:
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(account; A/c; Acct.) 1) счет, банковский вклад, хронологическая запись о депонировании в банке определенной суммы на оговоренных условиях; см. statement of account; 2) счет, бухгалтерская запись, статья в бухгалтерской книге, отражающая операции в хронологическом порядке (напр., "наличность", "кредиторская задолженность"); 3) отношения между брокером и клиентом по купле-продаже ценных бумаг; = brokerage account; 4) операционный период (цикл) на Лондонской фондовой бирже по акциям: обычно 10 рабочих дней или 2 календарные недели; в году 24 операционных периода (устар.); 5) контрактные отношения между продавцом и покупателем, согласно которым платеж совершается позднее; см. open account; 6) клиент; = client; customer.* * *счет; клиент; покупатель. запись финансовых транзакций для юр или физического лица в банке или других финансовых институтах; . Словарь экономических терминов .* * *клиент, рекламодатель, заказчикклиент рекламного агентства или фирма, непосредственно размещающая свои рекламные сообщения в средствах распространения рекламы-----озаглавленный раздел бухгалтерской книги, в котором регистрируется движение средств, относящихся к определенному лицу или объекту-----Банки/Банковские операции1. счетБанки/Банковские операции2.совокупность записей, обслуживающих движение денежных средств по какому-либо конкретному направлениюБанки/Банковские операциикопия состояния текущего счета клиента за определенный период по схеме: приход-расход-проценты и т. д.-----Финансы/Кредит/Валюта1. финансовый счет2. запись финансовой операции -
9 account
сущ.1)а) банк. счет (денежные средства в кредитно-финансовом учреждении, которые принадлежат какому-л. лицу и с которыми это учреждение обязуется осуществлять какие-л. действия по указаниям этого лица)to deposit money into a bank account — вносить [класть] деньги на банковский счет
See:active account, asset management account, cash management account, clearing account, concentration account, controlled disbursement account, credit card account, custodial account, domestic account, dormant account, Exchange Equalization Account, fiduciary account, foreign account, individual retirement account, joint account, Keogh account, managed account, master account, negotiable order of withdrawal account, NINOW account, public account, share account, share draft account, System Open Market Account, zero-balance account, account analysis, account reconcilement, account statementб) бирж. = brokerage account2) бирж., брит. операционный период* (период на Лондонской фондовой бирже, в течение которого сделки с ценными бумагами заключаются без осуществления немедленных денежных расчетов; все расчеты по заключенным сделкам производятся в расчетный день по истечению операционного периода)See:The new English-Russian dictionary of financial markets > account
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10 account managed on an open item basis
SAP.фин. счёт с управлением открытыми позициямиУниверсальный англо-русский словарь > account managed on an open item basis
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11 discretionary account
сокр. DA бирж. дискреционный счет (счет, владелец которого выдал письменную доверенность другому лицу (напр., фондовому или товарному брокеру, дому ценных бумаг и т. п.) на право распоряжаться этим счетом для самостоятельного проведения торговых операций)Ant:See:
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счет "на усмотрение" (дискреционный счет): счет клиента, дающий брокеру право покупать и продавать ценные бумаги без предварительного согласия данного клиента.* * ** * *счет, управляемый банком (по фактической или презюмированной доверенности), брокерский счет. Счета, при помощи которых частное лицо или организация, отличные от владельца счета, осуществляют торговые полномочия или контроль . An arrangement by which the owner of the account gives written power of attorney to someone else, usually the broker or a Commodity Trading Advisor, to buy and sell with-out prior approval of the account owner. Also referred to as a Managed Account. Словарь экономических терминов .* * *Ценные бумаги/Биржевая деятельностьсчет, по которому его владельцу (брокеру или банку) предоставляется доверенность на совершение операций по другому счету от имени его владельца в полном объеме либо в пределах установленного лимита -
12 of much account
Although the house itself was not of much account he had managed to get it into very good order, and as a result it was very clean and comfortable. (R. Tressel, ‘The Ragged Trousered Philanthropists’, ch. 5) — Хотя дом сам по себе был неважный, Джеку Линдену удалось привести его в порядок, и в доме стало чисто и уютно.
2) (of smb.) пользующийся авторитетом, уважениемThelma Parker soon sensed that Horrie Bourke was amiable but not of much account. (P. White, ‘The Tree of Man’, ch. XVI) — Телма Паркер быстро поняла, что Хорри Берк хотя и приятный человек, но уважением не пользуется.
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13 UMA
1) Компьютерная техника: Uniform Memory Access, Uniform Memory Architecture2) Американизм: Universal Multipurpose Agency4) Шутливое выражение: United Military Assassins5) Математика: равномерно наиболее точный (критерий)6) Музыка: Ubiquitous Musicians Association7) Телекоммуникации: Unlicensed Mobile Access8) Сокращение: Ultrasonic Manufacturers' Association, Unmanned Aircraft, Unusual Military Activities, Upper Memory Area9) Университет: University Medical Associates10) Вычислительная техника: Unified Memory Architecture, Upper Memory Area (Intel), Universal Measurement Architecture (Unix, X/Open)11) Пищевая промышленность: Unidentified Mysterious Animal, Unidentified Mystery Animal12) Фирменный знак: Unified Managed Account13) Образование: United Motorcoach Association14) Сетевые технологии: Unified Messaging Application, Universal Measurement Architecture, универсальная архитектура для измерений15) Международное право: Unaccompanied Minor Asylum Seeker, несовершеннолетнее лицо, ищущее убежище, которое не сопровождают родители или законный опекун16) Военно-воздушные силы: (Unmanned aircraft) БВС17) Фантастика United Military Alliance18) Должность: University Medical Associate -
14 UMa
1) Компьютерная техника: Uniform Memory Access, Uniform Memory Architecture2) Американизм: Universal Multipurpose Agency4) Шутливое выражение: United Military Assassins5) Математика: равномерно наиболее точный (критерий)6) Музыка: Ubiquitous Musicians Association7) Телекоммуникации: Unlicensed Mobile Access8) Сокращение: Ultrasonic Manufacturers' Association, Unmanned Aircraft, Unusual Military Activities, Upper Memory Area9) Университет: University Medical Associates10) Вычислительная техника: Unified Memory Architecture, Upper Memory Area (Intel), Universal Measurement Architecture (Unix, X/Open)11) Пищевая промышленность: Unidentified Mysterious Animal, Unidentified Mystery Animal12) Фирменный знак: Unified Managed Account13) Образование: United Motorcoach Association14) Сетевые технологии: Unified Messaging Application, Universal Measurement Architecture, универсальная архитектура для измерений15) Международное право: Unaccompanied Minor Asylum Seeker, несовершеннолетнее лицо, ищущее убежище, которое не сопровождают родители или законный опекун16) Военно-воздушные силы: (Unmanned aircraft) БВС17) Фантастика United Military Alliance18) Должность: University Medical Associate -
15 uma
1) Компьютерная техника: Uniform Memory Access, Uniform Memory Architecture2) Американизм: Universal Multipurpose Agency4) Шутливое выражение: United Military Assassins5) Математика: равномерно наиболее точный (критерий)6) Музыка: Ubiquitous Musicians Association7) Телекоммуникации: Unlicensed Mobile Access8) Сокращение: Ultrasonic Manufacturers' Association, Unmanned Aircraft, Unusual Military Activities, Upper Memory Area9) Университет: University Medical Associates10) Вычислительная техника: Unified Memory Architecture, Upper Memory Area (Intel), Universal Measurement Architecture (Unix, X/Open)11) Пищевая промышленность: Unidentified Mysterious Animal, Unidentified Mystery Animal12) Фирменный знак: Unified Managed Account13) Образование: United Motorcoach Association14) Сетевые технологии: Unified Messaging Application, Universal Measurement Architecture, универсальная архитектура для измерений15) Международное право: Unaccompanied Minor Asylum Seeker, несовершеннолетнее лицо, ищущее убежище, которое не сопровождают родители или законный опекун16) Военно-воздушные силы: (Unmanned aircraft) БВС17) Фантастика United Military Alliance18) Должность: University Medical Associate -
16 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.———————————————————————————————————————— -
17 money
n1) деньги, платежное средство2) (pl moneys) монетная система валюты
- accounting money
- accumulated money
- active money
- adulterated money
- advance money
- allotment money
- application money
- bad money
- bank money
- bargain money
- barren money
- black money
- bogus money
- bookkeeping money
- borrowed money
- bottle return money
- call money
- caution money
- central bank money
- charter money
- cheap money
- check book money
- checking account money
- coined money
- commodity money
- conduct money
- conscience money
- convertible money
- counterfeit money
- credit money
- current money
- current account money
- danger money
- day-to-day money
- dead money
- dear money
- demand money
- deposit money
- depreciated money
- dirty money
- dispatch money
- drug money
- earnest money
- easy money
- effective money
- elastic money
- electronic money
- end money
- even money
- excess money
- extra money
- fall money
- false money
- fiat money
- fiduciary money
- floating money
- forfeit money
- forged money
- fractional money
- fresh money
- funk money
- gate money
- genuine money
- good faith money
- hand money
- hard money
- hat money
- hot money
- housekeeping money
- hush money
- idle money
- incentive money
- inconvertible paper money
- insurance money
- irredeemable paper money
- key money
- lawful money
- legal tender money
- loanable money
- local money
- long-term mons
- loose money
- lot money
- managed money
- medium-term mons
- metal money
- mortgage money
- near money
- neutral money
- new money
- nonphysical money
- odd money
- old money
- option money
- overnight money
- overtime money
- paper money
- paperless money
- passage money
- pension money
- period money
- pin money
- pocket money
- portfolio money
- prize money
- promotion money
- public money
- purchase money
- push money
- quasi money
- quick money
- rag money
- ready money
- real money
- redemption money
- redundancy money
- rent money
- representation and mission money
- representative money
- retention money
- returned earnest money
- salvage money
- seed money
- short money
- short-term money
- slush money
- smart money
- soft money
- spare money
- spending money
- stable money
- standard money
- substitute money
- tax money
- tight money
- till money
- time money
- token money
- trust money
- uncovered paper money
- universal money
- up-front money
- vault money
- world money
- money at call
- money at long
- money at medium term
- money at short
- money down
- money due
- money in cash
- money in circulation
- money in hand
- money of account
- money on account
- money on call
- money on checking account
- money on current account
- money on deposit
- money on loan
- money only
- money graduated from taxation
- money held in trust
- money lying idle
- mons received
- money tied up in nonproductive assets
- at the money
- short of money
- accommodate with money
- advance money
- advance money on securities
- allocate money
- appropriate money
- be pressed for money
- borrow money
- borrow money flat
- borrow money at interest
- borrow money on pledge
- borrow money on a policy
- call money
- call in money
- change money
- channel money offshore
- claim money
- coin money
- collect money
- convert into money
- debase on one's own monies
- deposit money
- deposit money at a bank
- deposit money with a bank
- draw money from an account
- draw money from a bank
- draw money out
- expend money
- extract excess money from circulation
- find money for smth
- forfeit the earnest money
- furnish money
- generate money through normal economic activity
- get money
- get one's money back
- grant money
- handle money
- have money at a bank
- have money in a bank
- have money with a bank
- hoard money
- invest money
- invest money at a bank
- invest money with a bank
- invest money at interest
- issue money
- keep money at a bank
- keep money in a bank
- keep money with a bank
- lend money
- lend money at interest
- lend money on interest
- lend money free of interest
- lend money on goods
- lend money on an insurance policy
- lend money on mortgage
- lend money on security
- lend money on stock
- lodge money
- lose money
- make money
- misappropriate money
- obtain money
- obtain money by a trick
- pay money into an account
- pay money into a bank
- pay back money
- pay out money
- place money in escrow
- place money on deposit
- pool money
- push up money
- put money into a bank
- put money into life insurance companies
- put money into a savings account
- put money on term deposit
- put money to reserve
- put aside money
- put out money
- raise money
- recall money from circulation
- receive money for smth
- receive money on a bill
- recover money
- redeem money from circulation
- redistribute money
- refund money
- relend money
- remit money
- repatriate offshore money
- repay money
- replace borrowed money
- reserve money
- return earnest money
- run into money
- save money
- send money
- set aside money
- shelter money abroad
- sink money
- spend money
- squander money
- take money on account
- take up money
- tie up money in land
- tie up liquid mons
- transfer money
- turn into money
- waste money
- withdraw money from an account
- withdraw money from a bank
- withdraw money from a business
- withdraw money from circulation -
18 money
1) деньги, платежное средствоpl moneys, monies2) денежные суммы, средства• -
19 capital expenditure
1) сокр. CAPEX, CAPX фин., учет капитальные расходы [затраты, издержки\] (затраты на приобретение, возведение или производство, модернизацию и реконструкцию объектов основных средств; в бухучете обычно относятся на счет соответствующего актива, а не отражаются как расход, уменьшающий сумму прибыли данного периода)Syn:See:2) гос. фин. капитальные расходы (как часть государственного бюджета: расходы на приобретение земли, зданий и сооружений, финансовых активов, военной техники и т. п.)Syn:Ant:capital budget, public spending, general government expenditure, total managed expenditure, capital accountSee:capital budget, public spending, general government expenditure, total managed expenditure, capital account
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capex capital expenditure капитальные расходы: расходы на приобретение или реновацию фиксированных активов (основного капитала).* * *расходы на приобретение основного капитала; расходы на приобретение фиксированных активов; расходы на приобретение основных фондов; капитальные затраты. The purchase of or outlay for an asset with a life of more than a year, or one that increases the capacity or efficiency of an asset or extends it's useful life. Generally, such expenditures cannot be deducted currently for tax purposes (or expensed for financial accounting purposes. Instead, they must be depreciated or amortized over their useful life. . Словарь экономических терминов .* * *-----Финансы/Кредит/Валюта -
20 expenditure
сущ.1) общ. трата, расходование, затрачивание, расход (использования каких-л. ресурсов: денег, усилий и т. п.)the huge expenditure of time and human resources on this project — огромная трата времени и усилий на данный проект
Syn:to curb [curtail, cut down (on), reduce\] expenditures — сокращать расходы
income exceeding expenditure — доход, превышающий объем расходов
expenditure chargeable to the Capital Account — расходы, отражаемые на счете капитала
expenditure chargeable to project [research\] — расходы, относящиеся к проекту [к исследованию\]
education expenditures, expenditures on education — расходы на образование
Syn:See:advertising expenditures, administrative expenditures, aggregate expenditures, annually managed expenditure, appropriated expenditure, arms expenditure, budget expenditures, capital expenditure, civilian expenditures, consumer expenditure, consumers expenditure, current expenditure, departmental expenditure limits, expenditure switching, expenditure estimates, expenditure incidence, government expenditure, government receipts and expenditure account, heads of expenditure, military expenditures, non-obligatory expenditure, obligatory expenditure, off-budget expenditure, on-budget expenditure, public expenditure, resource expenditure, statements of revenues and expenditures, supply expenditure, tax expenditures, total managed expenditure
* * *
расходы, затраты; расходная часть бюджета; статья расхода.* * *статья расходов (на приобретение активов); затраты; издержки; расход; расходование. . Словарь экономических терминов .* * *сумма, израсходованная для оплаты товаров или услуг
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