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1 net operating working capital
чистый оборотный капитал, занятый в производствеEnglish-russian dctionary of contemporary Economics > net operating working capital
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2 net operating working capital
чистый оборотный капитал, занятый в производствеEnglish-russian dctionary of diplomacy > net operating working capital
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3 capital
1. n1) капитал, денежные средства и активы для финансирования деятельности компании; финансы, инвестируемые в бизнес3) столица
- account capital
- accumulated capital
- active capital
- actual capital
- added capital
- additional capital
- additional paid-in capital
- additional share capital
- adequate capital
- advanced capital
- aggregate capital
- agricultural capital
- applied capital
- associated capital
- authorized capital
- available capital
- bank capital
- banking capital
- barren capital
- basic capital
- bond capital
- borrowed capital
- business capital
- callable capital
- called capital
- called-up capital
- charter capital
- circulating capital
- commercial capital
- commodity capital
- constant capital
- consumed capital
- contributed capital
- current capital
- dead capital
- debenture capital
- debt capital
- declared capital
- depreciable capital
- disposable capital
- dormant capital
- durable capital
- employed capital
- endowment capital
- entrepreneur's capital
- equity capital
- expended capital
- farm capital
- fictitious capital
- financial capital
- fixed capital
- flight capital
- floating capital
- fluid capital
- foreign capital
- free capital
- free-floating capital
- frozen capital
- fully paid-up capital
- functioning capital
- gross working capital
- idle capital
- immobilized capital
- impaired capital
- individual capital
- industrial capital
- initial capital
- intangible capital
- intellectual capital
- interest-bearing capital
- international capital
- invested capital
- investment capital
- issued capital
- joint capital
- junior capital
- latent capital
- legal capital
- liquid capital
- live capital
- loan capital
- locked-in capital
- locked-up capital
- long-term capital
- mercantile capital
- merchant's capital
- monetary capital
- money capital
- moneyed capital
- monopoly capital
- negative working capital
- net capital
- net operating working capital
- net working capital
- nominal capital
- nonspecific capital
- nonwage capital
- official capital
- opening capital
- operating capital
- operating working capital
- ordinary capital
- original capital
- outside capital
- owned capital
- owners' capital
- ownership capital
- paid-in capital
- paid-up capital
- partner's capital
- partnership capital
- personified capital
- potential capital
- preference capital
- primary capital
- private capital
- privately owned capital
- production capital
- productive capital
- proprietary capital
- real capital
- redundant capital
- refugee capital
- registered capital
- released capital
- rented capital
- requisite capital
- reserve capital
- risk capital
- security capital
- seed capital
- senior capital
- share capital
- shareholder ownership capital
- short-term capital
- short-term working capital
- social capital
- social overhead capital
- specific capital
- spare capital
- speculative capital
- start-up capital
- state capital
- statutory capital
- stated capital
- stock capital
- stockholder ownership capital
- subscribed capital
- subscriber capital
- subsidiary capital
- sunk capital
- supplementary capital
- surplus capital
- temporary working capital
- tenant's capital
- tied up capital
- total social capital
- trading capital
- uncalled capital
- unemployed capital
- unpaid capital
- unproductive capital
- unrealized capital
- unwatered capital
- usury capital
- variable capital
- venture capital
- vested capital
- wage capital
- watered capital
- working capital
- capital of average composition
- capital of circulation
- capital of a company
- capital of a corporation
- capital of higher composition
- capital of lower composition
- capital locked up in land
- capital paid in full
- advance capital
- allocate capital
- attract capital
- attract foreign investment capital
- break into one's capital
- commit capital
- contribute capital
- convert into capital
- create capital from savings
- expend capital
- form capital
- freeze capital
- furnish capital
- increase capital
- increase the original capital
- inject fresh capital
- invest capital
- make capital by smth
- place capital
- procure capital
- provide capital
- put capital into a business
- put up capital
- raise capital
- recall capital
- recover capital
- regroup capital
- sink capital
- spend capital
- support with capital
- tie in capital
- tie up capital
- touch capital
- use capital
- water capital
- withdraw capital2. adjглавный, основной; капитальный
- capital gain
- capital lossEnglish-russian dctionary of contemporary Economics > capital
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4 capital
1.главный, основной; капитальный2.1) деньги, имущество и активы, используемые в бизнесе• -
5 circulating capital
учет, фин. капитал в обращении, оборотный [рабочий\] капитал, текущие активы, оборотные средства [фонды, активы\] (часть капиталовложений компании, которая постоянно расходуется и обновляется, обеспечивая непрерывность операций, напр., денежные средства, вложенные в запасы сырья, материалов, топлива, счета в банках, наличные счета, поступающие платежи и пр.)Syn:working capital 1), working assets, operating capital, current capital, current assets, circulating assets, floating assets, floating capital, revolving capitalSee:
* * *
= working capital.* * *. . Словарь экономических терминов . -
6 loss
n1) потеря, утрата2) страх. гибель3) убыток, ущерб, урон
- abnormal losses
- absolute total loss
- actual loss
- accidental loss
- actual insurance loss
- actual total loss
- anticipated loss
- apprehended loss
- average losses
- backlog loss
- bad debt losses
- balance loss
- budgetary losses
- business loss
- capital loss
- cargo loss
- casualty loss
- compensatable loss
- compensated loss
- concealed loss
- consequential loss
- constructive total loss
- conveyance loss
- credit losses
- crop loss
- currency losses
- dead loss
- deductible loss
- depreciation loss
- direct losses
- estimated losses
- excessive losses
- exchange losses
- expected losses
- field losses
- financial loss
- foreign expropriation capital loss
- fraud loss
- full-year pre-tax loss
- general average losses
- gross loss
- heavy losses
- huge losss
- indemnified loss
- indirect losses
- information loss
- irrecoverable losses
- irreparable losses
- large losss
- long-term capital loss
- manufacturing losses
- markdown loss
- market losses
- material loss
- natural loss
- net loss
- net long-term capital loss
- net operating losses
- net short-term capital loss
- nonoperating loss
- operating loss
- operational loss
- opportunity losses
- ordinary loss
- paper losses
- partial loss
- particular average losses
- pecuniary loss
- possible losses
- potential losses
- pre-merger losses
- pre-tax losses
- proforma losses
- production losses
- pure losses
- realized loss
- recoverable losses
- reinvestment loss
- reject losses
- salvage losses
- serious losses
- short-term capital loss
- single losses
- stock market losses
- storage losses
- substantial losses
- tax losses
- tax-deductible losses
- throughput losses
- total loss
- trivial losses
- trade losses
- trading losses
- underwriting losses
- working losses
- losses by leakage
- losses by wear and tear
- losses due to drying
- losses due to idle time
- losses due to rejects
- losses due to shrinkage
- losses due to spoilage
- losses due to waiting periods
- losses due to wastage
- loss during discharge
- losses during transportation
- losses for lost profit
- losses from misappropriations
- losses in the post
- loss in price
- losses in transit
- loss in weight
- loss in value
- loss of anticipated profit
- loss of capital
- loss of cargo
- loss of cash
- loss of confidence
- loss of credit
- loss of deposit
- loss of earning capacity
- loss of earnings
- loss of efficiency
- losses of exchange
- losses on exchange
- loss of freight
- loss of goods
- loss of goodwill
- loss of interest
- loss of income
- loss of liquidity
- loss of markets
- loss of market share to foreign rivals
- loss of money
- loss of opportunity
- loss of a package
- losses of production
- loss of profit
- loss of property
- loss of real or personal property
- loss of revenue
- loss of right
- loss of savings
- loss of time
- loss of trust
- loss of wages
- loss of weight during transportation
- loss of work
- loss of working hours
- losses on all risks
- loss on bad debt
- losses on exchange
- loss on loans
- loss on property due to earthquake, storm, flood, fire
- losses on receivables
- loss on securities
- loss and gain
- loss attributable to fluctuations in the value of foreign currency
- loss borne
- losses generated by
- loss sustained
- at a loss
- without loss
- adjust losses
- allow losses as general average
- announce one's first quarterly loss
- apportion the loss
- ascertain losses
- assess losses
- avert losses
- avoid losses
- bear losses
- carry forward one's losses
- cause a loss
- compensate for losses
- compute losses
- cover losses
- curb losses
- cut losses
- decrease losses
- entail losses
- experience losses
- guarantee against losses
- have losses
- incur losses
- indemnify for losses
- inflict a loss
- make good losses
- make up for losses
- meet with a loss
- minimize losses
- mitigate the loss
- offset losses
- operate at a loss
- participate in a loss
- prevent losses
- recover losses
- recognize losses
- repair losses
- result in a loss
- retrieve losses
- sell at a loss
- set off losses
- show a loss
- stand the loss
- stem chronic losses
- substantiate a loss
- suffer losses
- sustain losses
- take losses
- transmute a loss into a profoma profit
- trigger losses
- yield losses -
7 ratio
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8 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.———————————————————————————————————————— -
9 ratio
n1) отношение; соотношение; пропорция2) коэффициент
- accounting ratio
- acid-test ratio
- activity ratio
- advance-decline ratio
- assessment ratio
- asset turnover ratio
- availability ratio
- average ratio
- bad loan ratio
- balance-sheet ratio
- benefit-cost ratio
- Berry ratio
- capacity ratio
- capital ratio
- capital adequacy ratio
- capital asset ratio
- capitalization ratio
- capital-output ratio
- cash ratio
- cash-deposit ratio
- collection ratio
- combined ratio
- common stock ratio
- concentration ratio
- conversion ratio
- corn-hog ratio
- correlation ratio
- cost-effectiveness ratio
- cost-to-income ratio
- cost-to-performance ratio
- cost-utility ratio
- cover ratio
- creditor-purchases ratio
- current ratio
- current assets ratio
- current liquidity ratio
- debt ratio
- debt-equity ratio
- debt-service ratio
- debt-to-assets ratio
- debt-to-equity ratio
- debt-to-exports ratio
- debt-to-GDP ratio
- debt-to-income ratio
- debt-to-total-assets ratio
- defect ratio
- deposit-currency ratio
- depreciation reserve ratio
- design ratio
- dividend-cover ratio
- dividend payment ratio
- dividend payout ratio
- downtime ratio
- earning ratio
- earning power ratio
- effectiveness ratio
- equity ratio
- exchange ratio
- expense ratio
- external debt service ratio
- feed ratio
- feedback ratio
- financial ratio
- fixed capital depreciation ratio
- fixed investment ratio
- fund-creating ratio
- gearing ratio
- gross profit ratio
- growth ratio
- hedge ratio
- institutional ratio
- interest coverage ratio
- inventory-income ratio
- inventory turnover ratio
- investment ratio
- key ratio
- labour-population ratio
- labour-saving ratio
- leverage ratio
- liquid ratio
- liquid assets ratio
- liquidity ratio
- loan-deposit ratio
- long-term debt ratio
- loss ratio
- low ratio of tax on income
- margin of profit ratio
- market ratio
- market ratio
- book ratio
- market value ratios
- mobilization ratio
- mortality ratio
- mutual fund cash-to-assets ratio
- net profit ratio
- nil ratio of tax income
- nonperforming subloan ratio
- operating ratio
- operation ratio
- output-input ratio
- payout ratio
- percentage ratio
- placement ratio
- ploughback ratio
- preferred stock ratio
- price ratio
- price-cost ratio
- price-earnings ratio
- primary capital ratio
- profit ratio
- profitability ratio
- profit-and-loss-sharing ratio
- profit-to-sale ratio
- profit-volume ratio
- put-call ratio
- quick assets ratio
- reserve ratio
- resource mobilization ratio
- return ratio
- risk assets ratio
- savings ratio
- self-financing ratio
- solvency ratio
- stock-sales ratio
- subscription ratio
- tax ratio
- till cash ratio
- times covered ratio
- transportation ratio
- turnover ratio
- utilization ratio
- vacancy-unemployment ratio
- volatility ratio
- working capital ratio
- ratio of allotment
- ratio of the amount of the borrower's current assets to current liabilities
- ratio of capital turnover
- ratio of reserves to liabilities
- ratio of working expenses -
10 ratio
(со)отношение; относительный показатель; коэффициент; пропорция; доля; процент; норма (напр. покрытия) -
11 cash cycle
фин., учет финансовый [денежный, доходный\] цикл, цикл обращения денежных средств, цикл денежных потоков, цикл оборотного капитала (период между оплатой закупок и получением средств за реализованную продукцию; рассчитывается как период переработки сырья и реализации готовой продукции плюс период погашения дебиторской задолженности минус период погашения кредиторской задолженности)Syn:cash conversion cycle, earnings cycle, cash-to-cash cycle, net trade cycle, cash flow cycle, cash conversion period, net operating cycle, asset conversion cycle, working capital cycleSee:days sales in inventory, average collection period, average payment period, accounting cycle, operating cycle* * *Наличный цикл (Кассовый цикл), оборот средств (обычно в отношении оборотного капитала). Как правило, период между предоставлением наличности и ее получением обратно. В управлении чистым оборотным капиталом наличным циклом могут называть операционный цикл за вычетом периода погашения кредиторской задолженности . Инвестиционная деятельность . -
12 cost
1. n1) цена; стоимость; себестоимость2) обыкн. pl расходы, издержки, затраты3) pl судебные издержки, судебные расходы
- absorbed costs
- accident costs
- acquisition cost
- actual cost
- actual costs
- actual manufacturing cost
- added cost
- additional cost
- adjusted historical cost
- administration costs
- administrative costs
- administrative and management costs
- administrative and operational services costs
- advertising costs
- after costs
- after-shipment costs
- aggregate costs
- agreed cost
- airfreight cost
- allocable costs
- allowable costs
- alternative costs
- amortization costs
- amortized cost
- ancillary costs
- annual costs
- anticipated costs
- applied cost
- arbitration costs
- assembly costs
- assessed cost
- average cost
- average costs
- average cost per unit
- average variable costs
- avoidable costs
- back-order costs
- basic cost
- billed cost
- book cost
- borrowing cost
- breakage cost
- break-even costs
- budget costs
- budgeted cost
- budgeted costs
- budgeted operating costs
- building costs
- burden costs
- calculated costs
- capacity costs
- capital costs
- capital floatation costs
- carriage costs
- carrying cost
- carrying costs
- centrally-managed costs
- changeover costs
- cleaning costs
- clerical costs
- closing costs
- collection costs
- combined cost
- commercial cost
- commercial costs
- committed costs
- common staff costs
- comparative costs
- competitive costs
- competitive marginal costs
- complaint costs
- conditional cost
- consequential costs
- considerable costs
- constant cost
- constant costs
- construction costs
- contract cost
- contractual costs
- controllable costs
- court costs
- crane costs
- credit costs
- cumulative costs
- current cost
- current costs
- current outlay costs
- current standard cost
- cycle inventory costs
- debt-servicing costs
- declining costs
- decorating costs
- decreasing costs
- defect costs
- defence costs
- deferred costs
- deficiency costs
- degressive costs
- delivery costs
- departmental costs
- depleted cost
- depreciable cost
- depreciated cost
- depreciated replacement cost
- depreciation costs
- designing costs
- deterioration costs
- development costs
- differential costs
- direct costs
- direct labour costs
- direct operating costs
- direct payroll costs
- discretionary fixed costs
- dismantling costs
- distribution costs
- distribution marketing cost
- domestic resource costs
- double-weighted borrowing cost
- downtime costs
- economic costs
- eligible costs
- engineering costs
- entry cost
- environmental costs
- equipment capital costs
- erection costs
- escalating costs
- escapable costs
- estimated cost
- estimated costs
- evaluation cost
- excess cost
- excess costs
- excessive costs
- exhibition costs
- exploration costs
- extra costs
- extra and extraordinary costs
- extraordinary costs
- fabrication cost
- factor cost
- factor costs
- factory cost
- factory costs
- factory overhead costs
- failure costs
- farm production costs
- farmer's cost
- farming costs
- feed costs
- fertilizing costs
- final cost
- financial costs
- financing costs
- first cost
- fixed costs
- fixed capital replacement costs
- flat cost
- floatation costs
- food costs
- foreign housing costs
- formation costs
- freight costs
- fuel costs
- full cost
- full costs
- funding cost
- general costs
- general running costs
- government-controlled production costs
- guarantee costs
- harvesting costs
- haul costs
- haulage costs
- heavy costs
- hedging cost
- hidden costs
- high cost
- hiring costs
- historical cost
- hospitality costs
- hotel costs
- hourly costs
- idle capacity costs
- idle time costs
- implicit costs
- implied interest costs
- imputed costs
- incidental costs
- increasing costs
- incremental costs
- incremental cost of capital
- incremental costs of circulation
- incremental costs of service
- incurred costs
- indirect costs
- indirect labour costs
- indirect manufacturing costs
- indirect payroll costs
- indirect production costs
- individual costs
- industrial costs
- industry-average costs
- initial cost
- inland freight cost
- inspection costs
- installation costs
- insurance costs
- insured cost
- intangible costs
- integrated cost
- interest costs
- inventoriable costs
- inventory cost
- inventory costs
- inventory acquisition costs
- inventory possession costs
- investigation costs
- investment costs
- invoiced cost
- issuing cost
- joint cost
- labour costs
- landed cost
- launching cost
- launching costs
- layoff costs
- legal costs
- legitimate costs
- life cycle costs
- life repair cost
- liquidation cost
- litigation costs
- living costs
- loading costs
- loan cost
- long-run average costs
- long-run marginal costs
- low costs
- low operating costs
- lump-sum costs
- machining cost
- maintenance costs
- maintenance-and-repair costs
- management costs
- man-power cost
- man-power costs
- manufacturing cost
- manufacturing costs
- manufacturing overhead costs
- marginal costs
- marginal-factor costs
- maritime costs
- marketing costs
- material costs
- material handling costs
- merchandising costs
- miscellaneous costs
- mixed cost
- mounting costs
- net cost
- nominal cost
- nonmanufacturing costs
- obsolescence costs
- offering cost
- one-off costs
- one-off costs of acquiring land, buildings and equipment
- one-shot costs
- operating costs
- operation costs
- operational costs
- opportunity costs
- order cost
- ordering cost
- order initiation cost
- ordinary costs
- organization costs
- organizational costs
- original cost
- original cost of the assets
- original cost of capital
- out-of-pocket costs
- overall cost
- overall costs
- overhead costs
- overtime costs
- own costs
- owning costs
- packaging cost
- packing cost
- past costs
- past sunk costs
- payroll cost
- payroll costs
- penalty cost
- penalty costs
- period costs
- permissible costs
- personnel costs
- piece costs
- planned costs
- postponable costs
- predetermined costs
- prepaid costs
- preproduction costs
- prime cost
- processing costs
- procurement costs
- product cost
- production cost
- production costs
- product unit cost
- progress-generating costs
- progressive costs
- prohibitive costs
- project costs
- project development cost
- projected costs
- promotional costs
- protected costs
- publicity costs
- purchase costs
- purchasing costs
- pure costs of circulation
- quality costs
- quality-inspection costs
- real cost
- real costs
- recall costs
- reconstruction cost
- recoverable cost
- recurring costs
- reduction costs
- reimbursable cost
- relative cost
- relevant costs
- removal costs
- renewal cost
- reoperating costs
- reoperation costs
- reorder cost
- repair cost
- repair costs
- replacement cost
- replacement costs
- replacement cost at market rates
- replacement cost of borrowing
- replacement cost of capital assets
- replacement cost of equipment
- replacement depreciation cost
- replenishment cost
- reproduction cost
- reproduction costs
- research costs
- research and development costs
- reservation costs
- rework costs
- rising costs
- road maintenance costs
- running costs
- run-on costs
- salvage cost
- salvage costs
- scheduled costs
- scrap cost
- selling costs
- semi-variable costs
- service costs
- servicing costs
- setting-up costs
- set-up costs
- shadow costs
- shelter costs
- shipping costs
- shortage costs
- single cost
- social costs
- social marginal costs
- social overhead costs
- sorting costs
- special costs
- specification costs
- spoilage costs
- staff costs
- stand costs
- standard cost
- standard costs
- standard direct labour costs
- standard direct materials cost
- standard factory overhead cost
- standing costs
- start-up costs
- stepped costs
- stocking cost
- stockout costs
- storage costs
- sunk costs
- supervision costs
- supplementary costs
- supplementary costs of circulation
- tangible costs
- target cost
- target costs
- taxable cost of shares
- tentative cost
- time-related cost
- total cost
- training cost
- training costs
- transaction costs
- transfer costs
- transhipment costs
- transport costs
- transportation costs
- travel costs
- travelling costs
- trim costs
- true cost
- true costs
- trust cost
- unamortized cost
- unavoidable costs
- underwriting cost
- unexpired costs
- unit cost
- unit costs
- unloading costs
- unrecovered cost
- unscheduled costs
- upkeep costs
- upward costs
- utility's costs
- variable costs
- variable capital costs
- wage costs
- war costs
- warehouse costs
- warehousing costs
- weighted average cost
- welfare costs
- wintering costs
- working cost
- working costs
- costs for bunker
- costs for storing
- costs of administration
- cost of appraisal
- cost of arbitration
- cost of borrowing
- cost of boxing
- cost of bunker
- cost of capital
- cost of capital deeping
- cost of carriage
- cost of carry
- cost of carrying inventory
- costs of circulation
- cost of civil engineering work
- cost of construction
- cost of a contract
- cost of credit
- cost of delivery
- cost of demonstration
- cost of discounting
- cost of disposal
- cost of education
- cost of equipment
- cost of equity capital
- cost of filing
- cost of financing
- cost of fixed capital
- cost of funds
- cost of goods
- cost of haulage
- cost of hotel accommodation
- costs of housing
- costs of idleness
- cost of installation
- cost of insurance
- costs of inventory
- cost of issue
- cost of labour
- cost of a licence
- cost of living
- cost of manpower
- cost of manufacture
- cost of manufactured goods
- cost of manufacturing
- costs of material
- costs of material inputs
- cost of money
- cost of obtaining funds
- costs of operations
- cost of an order
- cost of packaging
- cost of packing
- cost of postage
- costs of production
- cost of product sold
- cost of a project
- cost of publication
- cost of putting goods into a saleable condition
- cost of reclamation
- cost of reinsurance
- costs of reliability
- cost of renting
- cost of renting a trading post
- cost of repairs
- costs of routine maintenance
- cost of sales
- costs of sales
- cost of scrap
- cost of service
- cost of servicing
- costs of shipping
- cost of storage
- cost of a suit
- costs of supervision
- cost of tare
- costs of trackage
- costs of transportation
- cost of work
- cost per inquiry
- costs per unit
- above cost
- at cost
- at the cost of
- at extra cost
- below cost
- less costs
- minus costs
- next to cost
- under cost
- with costs
- without regard to cost
- exclusive of costs
- free of cost
- cost of market, whichever is lower
- cost plus percentage of cost
- absorb costs
- allocate costs
- assess the cost
- assess costs
- assume costs
- award costs against smb.
- bear costs
- calculate costs
- charge cost
- compute the cost
- cover the cost
- cover costs
- curb costs
- curtail costs
- cut down on costs
- cut production costs
- decrease the cost
- defray the costs
- determine the cost
- disregard costs
- distort the cost
- distribute costs
- entail costs
- estimate costs
- exceed the cost
- impose costs
- increase cost
- incur costs
- inflict economic and social costs
- involve costs
- itemize costs
- keep down costs
- meet the cost
- meet costs
- offset the cost
- offset the costs
- offset high interest costs
- overestimate production costs
- pay costs
- prune away costs
- push up costs
- recompense the cost
- recoup the cost
- recover costs
- reduce costs
- refund the cost
- revise the cost
- save costs
- sell at a cost
- share the cost
- slash costs
- split up the cost
- trim costs
- write off costs
- write off costs against revenues
- write off capital costs2. v1) стоить -
13 interest
1) интерес; заинтересованность2) ссудный процент; проценты, доход с капитала3) доля, пай, участие в капитале•Interests diverge. — Интересы расходятся
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14 assets
сущ.;
мн.
1) актив (баланса)
2) средства, фонды, авуары, имущество см. тж. funds
3) имущество несостоятельного должника
4) покрытие ∙ - exempt assets - charge on assets - bank assets - assets pledged as security - assets of estate - assets not in use - assets holdings - assets acquisition - aggregate assets - administration of assets - company's assets - company assets - other assets - wasting assets - fixed assets account - active assets - assets held - frozen assets - tangible assets - assets disposal account - assets account assets are worn out assets brought into a business assets in kind brought into a business assets and liabilities admissible assets available assets fluid assets liquid assets basic assets fixed assets capital assets key assets basic production assets business assets corporate assets carry-over assets cash assets contingent assets current assets working assets dead assets deferred assets deflated assets depletable assets dismantled assets earmarked assets depreciable assets fictitious assets financial assets foreign assets government assets abroad intangible assets interest bearing assets long-term assets risk assets slow assets sticky assets miscellaneous assets net assets net fixed assets non-distributable assets ordinary assets overvalued assets personal assets plant assets pledged assets prepaid assets production assets quick assets real assets retired assets solid assets total assets transferable financial assets trust assets undervalued assets Syn: facilities, funds(мн.ч. торгов.) активassets авуары ~ актив (баланса) ~ актив баланса ~ активы ~ достояние ~ имущество ~ имущество несостоятельного должника ~ капитал ~ наследственная имущественная масса ~ средства ~ фонды~ of company капитал компании~ of estate наследственная имущественная массаbankrupt ~ имущество несостоятельного должника bankrupt ~ конкурсная масса bankrupt ~ недвижимость банкротаbusiness ~ торгово-промышленные средстваcash ~ денежные активы cash ~ имущество в денежной формеcirculating ~ легкореализуемые активы circulating ~ оборотные активы circulating ~ оборотный капитал circulating ~ текущие активыconcealed ~ скрытое имущество concealed ~ скрытые активыcontingent ~ активы, право владения которыми зависит от наступления определенного события contingent ~ активы, право владения которыми вытекает из совершенных операцийcurrent ~ легкореализуемые активы current ~ ликвидные активы current ~ оборотный капитал current ~ текущие активы current ~ текущие ликвидные активыeasily convertible ~ ликвидные активыeasily negotiable ~ легко реализуемые активыelectronic ~ вчт. активы записанные в памяти ЭВМfinancial ~ финансовые активы financial ~ финансовые средстваfixed ~ недвижимое имущество fixed ~ недвижимость fixed ~ неликвидные активы fixed ~ основной капитал, основные средства fixed ~ основной капитал fixed ~ реальные активы fixed ~ реальный основной капитал fixed ~ труднореализуемые активыfloating ~ легкореализуемые активы floating ~ ликвидные активы floating ~ оборотный капитал, оборотные средства floating ~ оборотный капитал floating ~ текущие активыforeign ~ заграничные активыforeign exchange ~ активы в иностранной валютеfrozen ~ заблокированные активы frozen ~ замороженные активыgross ~ общая стоимость имущества gross ~ основные фонды gross ~ сумма балансаidentifiable ~ идентифицируемые активыinherited ~ унаследованные активыinitial ~ исходные активыintangible ~ нематериальные активыintangible fixed ~ неликвидные нематериальные активыinvestment ~ инвестиционные активы investment ~ инвестиционный капиталliquid ~ ликвидные активы, свободные средства liquid ~ ликвидные активыliquidate ~ реализовать активыmachinery ~ основные фонды machinery ~ производительный капиталminor ~ второстепенные активы minor ~ неосновные активыmovable tangible ~ движимые материальные ценностиnet ~ нетто-активыnet current ~ текущие нетто-активыnet foreign ~ остаточная стоимость заграничных активов net foreign ~ чистая стоимость заграничных активовoriginal ~ начальные активыpassive ~ пассивные средстваpublic ~ общественные активыready ~ ликвидные активы ready ~ свободные средстваreal ~ недвижимое имуществоreal property ~ недвижимое имущество real property ~ недвижимостьrealizable ~ реализуемые активыrealize ~ реализовать активыseparate ~ отдельные активыslow ~ неликвидные активы slow ~ труднореализуемые активыsocial ~ общественные активыsubordinated ~ субординированные активыsurplus ~ избыточные активыtangible ~ материальные активы tangible ~ реальный основной капиталtangible commercial ~ реальный основной капиталtangible fixed ~ реальный основной капиталtechnical ~ специальные активыtotal fixed ~ общая стоимость недвижимого имуществаworking ~ легко реализуемые активы working ~ ликвидные активы working ~ оборотный капитал working ~ текущие активы -
15 cost
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16 reserve
1. n1) запас, резерв2) фин. резервный фонд3) pl суммы, оставшиеся после выплаты налогов, зарплат и распределения дивиденда4) оговорка
- actual reserve
- actuarial reserves
- aggregate reserves
- amortization reserve
- appropriated reserves
- assets valuation reserve
- available reserves
- bad debt reserve
- bad loan reserve
- bank reserve
- bonus reserve
- borrowed reserves
- business reserves
- capacity reserve
- capital reserves
- capital redemption reserve
- cash reserve
- claims reserve
- commercial reserves
- contingency reserve
- contingent reserve
- currency reserves
- deficiency reserve
- depreciation reserve
- development reserve
- disclosed reserves
- distributable reserves
- dividend reserve
- dividend equalization reserve
- dwindling reserves
- dormant labour reserves
- emergency reserve
- excess reserves
- external reserves
- extraordinary reserve
- first line reserves
- food reserves
- foreign currency reserves
- foreign exchange reserves
- fractional reserve
- free reserves
- funded reserve
- general reserves
- gold reserve
- gold and foreign exchange reserves
- government reserves
- hard currency reserves
- hidden reserves
- inflationary reserve
- inner reserves
- insurance reserve
- interest reserve
- international monetary reserves
- investment reserve
- labour reserves
- latent reserves
- legal reserve
- legal minimum reserve
- liability reserves
- liquid reserves
- liquidity reserves
- loan loss reserve
- loss reserve
- material reserves
- minimum reserve
- minimum cash reserve
- monetary reserve
- money reserve
- naked reserve
- negative foreign exchange reserves
- net reserve
- net borrowed reserves
- net free reserves
- net level premium reserve
- nonborrowed reserves
- official reserves
- oil reserves
- open reserves
- opening reserve
- operating reserve
- operating cash reserve
- pension reserve
- personnel reserve
- possible reserves
- potential mineral reserves
- premium reserve
- prescribed reserve
- primary reserves
- production reserves
- productive capacity reserve
- recoverable reserves
- redemption reserve
- renegotiation reserve
- replacement reserve
- required reserves
- revaluation reserve
- revenue reserves
- revolving reserve
- secondary reserves
- secret reserves
- sinking-fund reserve
- special reserve
- statutory reserve
- stock reserve
- strategic reserves
- surplus reserve
- tax reserve
- taxation reserve
- tax-free reserves
- time reserve
- undisclosed reserves
- undistributable reserves
- untapped reserves
- valuation reserve
- visible reserves
- voluntary reserves
- working reserve
- world's oil reserves
- reserve against demand deposits
- reserve against inventories
- reserve for amortization
- reserve for bad debts
- reserve for debt redemption
- reserve for deferred taxes
- reserve for depletion
- reserve for depreciation
- reserve for doubtful accounts
- reserve for doubtful debts
- reserves for export
- reserve for extensions
- reserve for interest
- reserve for loss in investments
- reserve for obsolescence
- reserve for outstanding claims
- reserve for overheads
- reserve for payment of future dividends
- reserve for probable losses
- reserve for taxes
- reserve on hand
- as a reserve
- under the usual reserve
- with reserve
- without reserve
- accumulate reserves
- borrow from reserves
- build up reserves
- command reserves
- create reserves
- draw on reserves
- hold in reserve
- get one's hands on oil reserves
- increase reserves
- keep in reserve
- maintain reserves
- maintain a legal reserve
- make reserves
- pledge reserves as collateral
- put aside as a reserve
- put in reserve
- put to reserve
- raid the reserves
- reduce reserves
- replenish the reserves
- set up reserves
- transfer to reserves2. v1) откладывать, запасать2) сохранять за собой (право)3) резервировать, бронировать, заказывать заранее4) оговариватьEnglish-russian dctionary of contemporary Economics > reserve
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17 assets
accrued assets накопленные активы aggregate assets совокупная величина активов assets авуары assets актив (баланса) assets актив баланса assets активы assets достояние assets имущество assets имущество несостоятельного должника assets капитал assets наследственная имущественная масса assets средства assets фонды assets of an estate under administration раздел имущества под контролем администрации assets of company капитал компании assets of estate наследственная имущественная масса available assets легко реализуемые активы available assets незаложенные активы available assets свободные активы bankrupt assets имущество несостоятельного должника bankrupt assets конкурсная масса bankrupt assets недвижимость банкрота business assets торгово-промышленные средства capital assets основные средства, основные фонды, капитальные активы cash assets денежные активы cash assets имущество в денежной форме cash or liquid assets денежные или ликвидные активы cash or liquid assets денежные или текущие активы circulating assets легкореализуемые активы circulating assets оборотные активы circulating assets оборотный капитал circulating assets текущие активы company assets активы компании company assets имущество компании concealed assets скрытое имущество concealed assets скрытые активы contingent assets активы, право владения которыми зависит от наступления определенного события contingent assets активы, право владения которыми вытекает из совершенных операций current assets легкореализуемые активы current assets ликвидные активы current assets оборотный капитал current assets текущие активы current assets текущие ликвидные активы current value of net assets текущая стоимость нетто-активов easily convertible assets ликвидные активы easily negotiable assets легко реализуемые активы economic life of assets наиболее экономичный срок службы активов electronic assets вчт. активы записанные в памяти ЭВМ exempt assets изъятое имущество fictitious assets нематериальные активы financial assets финансовые активы financial assets финансовые средства financial fixed assets основной финансовый капитал fixed assets недвижимое имущество fixed assets недвижимость fixed assets неликвидные активы fixed assets основной капитал, основные средства fixed assets основной капитал fixed assets реальные активы fixed assets реальный основной капитал fixed assets труднореализуемые активы floating assets легкореализуемые активы floating assets ликвидные активы floating assets оборотный капитал, оборотные средства floating assets оборотный капитал floating assets текущие активы foreign assets заграничные активы foreign exchange assets активы в иностранной валюте frozen assets заблокированные активы frozen assets замороженные активы gross assets общая стоимость имущества gross assets основные фонды gross assets сумма баланса identifiable assets идентифицируемые активы inherited assets унаследованные активы initial assets исходные активы intangible assets нематериальные активы intangible fixed assets неликвидные нематериальные активы investment assets инвестиционные активы investment assets инвестиционный капитал leased assets арендованное имущество leasing assets арендуемое имущество liquid assets ликвидные активы, свободные средства liquid assets ликвидные активы liquidate assets реализовать активы long-term assets долгосрочные активы machinery assets основные фонды machinery assets производительный капитал minor assets второстепенные активы minor assets неосновные активы movable tangible assets движимые материальные ценности net assets нетто-активы net current assets текущие нетто-активы net foreign assets остаточная стоимость заграничных активов net foreign assets чистая стоимость заграничных активов operating assets текущие оборотные активы original assets начальные активы other assets прочие активы passive assets пассивные средства private assets личный капитал productive assets производительный капитал productive assets производственные фонды public assets общественные активы quick assets быстро реализуемые активы quick assets ликвидные активы quick assets текущие активы ready assets ликвидные активы ready assets свободные средства real assets недвижимое имущество real property assets недвижимое имущество real property assets недвижимость realizable assets реализуемые активы realize assets реализовать активы retirement pension assets пенсионный фонд separate assets отдельные активы slow assets неликвидные активы slow assets труднореализуемые активы social assets общественные активы subordinated assets субординированные активы surplus assets избыточные активы tangible assets материальные активы tangible assets реальный основной капитал tangible commercial assets реальный основной капитал tangible fixed assets реальный основной капитал technical assets специальные активы total assets общая стоимость имущества total assets сумма баланса total fixed assets общая стоимость недвижимого имущества valuable assets ценные активы working assets легко реализуемые активы working assets ликвидные активы working assets оборотный капитал working assets текущие активы -
18 assets
n, plактивы; средства; авуары; капитал; фонды; имущество, собственность
- available assets
- balance-sheet assets
- bank assets
- basic production assets
- blocked assets
- business assets
- capital assets
- carry-over assets
- cash assets
- circulating assets
- clearing assets
- common property assets
- concealed assets
- contingent assets
- convertible assets
- corporate assets
- cross-border assets
- cultural and spiritual assets
- currency assets
- current assets
- dead assets
- deferred assets
- depletable assets
- depreciable assets
- dormant assets
- doubtful assets
- earmarked assets
- earning assets
- easily marketable assets
- economic assets
- enterprise assets
- equitable assets
- external assets
- farm assets
- fictitious assets
- financial assets
- fixed assets
- fixed-income assets
- fixed rate assets
- floating assets
- floating rate assets
- fluid assets
- foreign assets
- foreign exchange assets
- foreign reserves assets
- free assets
- frozen assets
- fungible assets
- government assets
- government assets abroad
- gross assets
- gross reserve assets
- hard corporate assets
- hidden assets
- higher-yielding assets
- high-risk assets
- human assets
- hypothecated assets
- identifiable assets
- idle assets
- illiquid assets
- income-generating assets
- individual assets
- intangible assets
- interest-earning assets
- interest sensitive assets
- international liquid assets
- investable assets
- invisible assets
- legal assets
- liquid assets
- long-lived assets
- low-risk assets
- long-term nonmonetary assets
- material assets
- miscellaneous assets
- movable assets
- mutual fund assets
- negotiable assets
- negotiable income-earning assets
- negotiable income producing assets
- net assets
- net current assets
- net equity assets
- net liquid assets
- net quick assets
- nominal assets
- nonchargeable assets
- noncore assets
- nonearning assets
- noninterest-bearing assets
- nonliquid assets
- nonmonetary assets
- nonoperating assets
- nonperforming assets
- nonproductive assets
- nonreproducible assets
- obsolete assets
- operating assets
- original assets
- other assets
- owned assets
- partnership assets
- pension fund assets
- permanent assets
- permanent capital assets
- personal assets
- pledged assets
- productive assets
- property assets
- quick assets
- rate-sensitive assets
- ready assets
- real assets
- reliable assets
- remaining assets
- reproducible assets
- reserve assets
- residual assets
- risk assets
- retired assets
- short-term assets
- short-term liquid assets
- short-term nonmonetary assets
- sticky assets
- surplus assets
- tangible assets
- tangible capital assets
- total assets
- underbid assets
- underlying real assets
- unsold assets
- wasting assets
- working assets
- assets of a bank
- assets of a company
- assets of an enterprise
- assets of a holding trust
- assets of low unit cost
- assetss and liabilities
- assets held abroad
- assets on current account
- assets recievable
- administer the assets
- conceal assets
- dispose of the debtor's assets
- freeze assets
- hedge assets
- hold assets
- increase assets
- list assets
- list assets in order of their liquidity
- place assets in a trust
- realize assets
- reduce assets
- safeguard customer assets
- shift assets
- unfreeze assetsEnglish-russian dctionary of contemporary Economics > assets
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19 assets
активы; средства, авуары; капитал; фонды; имущество, собственность (все, имеющее коммерческую или обменную ценность и принадлежащее компании, институту или частному лицу)•In a corporate liquidation any assets that cannot be valued are assigned a zero value. — При ликвидации корпорации любые неоцениваемые активы приравниваются к нулевой стоимости
The assets are listed in order of their liquidity. — Активы ранжированы по степени ликвидности.
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20 surplus
ˈsə:pləs
1. сущ. избыток, излишек, остаток Syn: left-over
2. прил.
1) излишний, избыточный;
добавочный surplus kit амер.;
воен. ≈ комплект запасного обмундирования Syn: superfluous, excess
2) политэкон. прибавочный surplus value излишек, избыток - a big * of coffee большие излишки кофе - labour * избыток /избыточное предложение/ рабочей силы - a * in teachers перепроизводство учителей - a * in grade (военное) превышение числа офицеров в данном звании - * of births over deaths превышение рождаемости над смертностью (экономика) нераспределенная прибыль;
резервный капитал (корпорации и т. п.) (коммерческое) активное сальдо излишний, избыточный;
добавочный - * commodities товарные излишки - * population избыточное население - * stock( сельскохозяйственное) прирост скота - * kit (американизм) (военное) комплект запасного обмундирования - * war stores излишки военного имущества - * labour избыток /избыточное предложение/ рабочей силы (политэкономия) прибавочный - * labour прибавочный труд - * value прибавочная стоимость agricultural ~ излишки сельскохозяйственной продукции annual ~ годовой прирост appropriated ~ удержанная часть чистой прибыли biannual ~ полугодовое активное сальдо budget ~ актив бюджета budget ~ бюджетный избыток budget ~ превышение доходов над расходами capital ~ избыток капитала capital ~ избыточный капитал cash ~ избыток наличности cash ~ кассовый излишек consumer ~ дополнительная выгода для потребителя consumer ~ излишек для потребителя current account ~ активное сальдо по текущим расчетам current ~ активное сальдо по текущим расчетам earned ~ накопленная прибыль на конец периода earned ~ нераспределенная прибыль на конец периода export ~ активное сальдо внешнеторгового баланса export ~ превышение стоимости экспорта над стоимостью импорта gross cash ~ общая сумма кассовых излишков import ~ избыточный импорт import ~ пассивное сальдо торгового баланса import ~ превышение стоимости импорта над стоимостью экспорта initial ~ первоначальный излишек liquidity ~ избыток ликвидности liquidity ~ прибыль от ликвидности net cash ~ накопленная прибыль наличными на конец периода net cash ~ нераспределенная прибыль наличными на конец периода net ~ накопленная прибыль net ~ нераспределенная прибыль operating ~ активный торговый или платежный баланс owner's ~ прибыль производителя paid-in ~ активный платежный баланс payments ~ избыточный платеж producer's ~ прибыль производителя reserved ~ удержанная часть чистой прибыли revaluation ~ прибыль от ревальвации savings ~ избыток сбережений seasonal ~ сезонные излишки surplus активное сальдо ~ активный платежный баланс ~ активный торговый баланс ~ активный торговый или платежный баланс ~ добавочный ~ избыток ~ избыточный ~ избыточный продукт ~ излишек, остаток ~ излишек, избыток ~ излишек ~ излишний, избыточный;
добавочный;
surplus kit амер. воен. комплект запасного обмундирования ~ излишний ~ нераспределенная прибыль ~ остаток ~ превышение ~ полит.эк. прибавочный;
surplus value прибавочная стоимость ~ резервный капитал ~ эксцедент ~ излишний, избыточный;
добавочный;
surplus kit амер. воен. комплект запасного обмундирования ~ of agricultural products избыток сельскохозяйственной продукции ~ of births over deaths превышение рождаемости над смертностью ~ of money активное сальдо ~ of money избыток капитала ~ on balance of payments активное сальдо платежного баланса ~ on current account of nation активное сальдо платежного баланса страны ~ on external payments активное сальдо по внешним платежам ~ on trade balance активное сальдо торгового баланса ~ to be allocated нераспределенная прибыль ~ полит.эк. прибавочный;
surplus value прибавочная стоимость value: ~ эк. стоимость;
surplus (exchange) value прибавочная (меновая) стоимость surplus ~ добавочная стоимость trade ~ активное сальдо торгового баланса working ~ активное сальдо по текущим расчетам
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