-
1 non-cash transaction
1) Финансы: сделка в неденежной форме2) ЕБРР: безналичный платёж, безналичный расчёт -
2 non-cash transaction
-
3 non-cash transaction
-
4 non-cash transaction
-
5 non-cash transaction
s.operación sin desembolso de efectivo. -
6 transaction
1. n ком. ведення справи; справа; операція; угода; 2. n операція; a операційний; 3. n трансакція; a трансакційний1. ведення торговельної справи, завершення торговельної справи, ведення переговорів тощо; 2. дія або подія, яка змінює фінансове становище або свідчить про надходження (earnings¹) підприємства і фіксується бухгалтерським записом; ♦ до прикладів операцій можна включити: оплату рахунків, вилучення грошей, купівлю обладнання тощо; 3. а) банківська операція переведення коштів з одного рахунка на інший; б) угода, що супроводжується взаємними поступками═════════■═════════accounting transaction бухгалтерська операція • запис • бухгалтерський запис; advertising transaction рекламна угода; arbitrage transaction арбітражна операція; arm's length transaction комерційна операція між незалежними учасниками; banking transaction банківська операція; barter transaction бартерна операція • товарообмінна угода; basic transactions основні операції; bear transaction гра на зниження цін акцій на біржі; bilateral transaction двостороння угода; black market transaction операція на чорному ринку; bookkeeping transactions операції, які проводяться в бухгалтерських книгах; bull transaction гра на підвищення цін акцій на біржі; business transaction ділова операція • господарська операція; buy-back transaction компенсаційна угода; call transaction онкольна операція; capital transaction капітальна операція; cash transaction угода за готівку • угода за готівковий розрахунок; cheque transaction чекова операція; clearing transactions клірингова операція; commercial transaction комерційна операція; completed transaction укладена угода; covering transaction угода покриття; credit transaction кредитна угода; criminal transaction злочинна угода; currency transaction валютна операція; current transactions поточні операції • поточні розрахунки; discount transactions операції з дисконтування; economic transaction економічна угода; exchange transaction валютна угода • операція у валюті; ex-pit transaction позабіржова угода; export transaction експортна операція; external transaction зовнішня операція; extortionate transaction грабіжницька угода; fictitious transaction фіктивна операція; fiduciary transaction довірча операція; financial transaction фінансова операція; financing transaction операція з фінансування; foreign currency transaction операція в закордонній валюті; foreign exchange transaction операція в закордонній валюті; foreign trade transaction зовнішньоторговельна операція; forward transaction угода на термін • строкова угода; forward exchange transaction строкова валютна операція; forwarding transaction транспортно-експедиторська угода • транспортно-експедиторська операція; import transaction імпортна операція; instalment transaction угода з виплатою частинами; insurance transaction операція страхування; interbank federal funds transactions міжбанківські операції з федеральними резервними фондами; internal transaction внутрішня господарська операція • бухгалтерська операція • бухгалтерський запис; interregional transaction міжрегіональна операція; inventory transactions операції з товарно-матеріальними цінностями; issuing transactions емісійні операції; large-scale transaction великомасштабна операція; legal transaction законна операція; market transaction ринкова угода; marketing transactions маркетингові угоди; mercantile transaction торговельна угода; monetary transaction грошова операція; non-cash transaction безготівковий розрахунок; option transaction опціонна угода; parallel transaction паралельна угода; payment transaction платіж • акт платежу; private transaction приватна угода; profitable transaction вигідна угода; reciprocal transaction угода взаємовигідного обміну товарами; retail transaction роздрібна угода; sales transaction торговельна угода • акт купівлі-продажу; shady transaction сумнівна угода • темна угода; single transaction разова операція; speculative transaction спекулятивна угода; spot transaction угода на наявний товар; stock exchange transaction фондова операція; terminal transaction строкова операція; trading transaction торговельна операція; unprofitable transaction невигідна угода; usurious transaction лихварська угода; wholesale transaction оптова угода═════════□═════════to cancel a transaction анульовувати/анулювати угоду; to carry out a transaction здійснювати/ здійснити операцію; to conclude a transaction укладати/укласти угоду; to handle a transaction здійснювати/здійснити операцію; to initiate a transaction пропонувати/запропонувати угоду; to make a transaction укладати/укласти угоду; to negotiate a transaction домовлятися/домовитися про угоду; to settle a transaction розраховуватися/розрахуватися за угодою; to withdraw from a transaction відмовлятися/відмовитися від угоди; transaction costs операційні витрати • трансакційні витрати; transaction day день виконання угоди • операційний день; transaction flow audit (TFA) ревізія потоку операції; transaction for joint account операція на загальний рахунок; transactions spanning the period end операції, які виходять за межі періоду═════════◇═════════трансакція < лат. transactio — звершення* * *операція; угода -
7 transaction
n1) сделка, операция; дело2) pl труды, протоколы ( научного учреждения)•- business transactionto undertake transactions — предпринимать / осуществлять сделки / операции
- clearing transaction
- commercial transaction
- credit transaction
- currency transaction
- current transactions
- exchange transaction
- export-import transactions
- hole and corner transactions
- illegal transaction
- interbank transactions
- multicurrency transaction
- mutually advantageous transaction
- non-cash transaction
- shady transaction
- speculative transaction
- transaction in foreign currency
- weapons transaction -
8 ♦ cash
♦ cash (1) /kæʃ/A n. [u]1 (denaro) contante; contanti: to pay (in) cash, pagare in contanti; Cash or credit?, paga in contanti o con carta di credito?; DIALOGO → - Car problems 4- «And for cash?» DIALOGO → - Car problems 4- «Let's say £45», «E se pago in contanti?» «Facciamo £45»; cash machine, sportello automatico2 denaro (contante); soldi (pl.) (fam.); liquido; capitali (pl.) liquidi: short of cash, a corto di liquido; a corto di soldi; an inflow of cash, un afflusso di capitali liquidiB a. attr.2 in contanti; per contanti; in denaro (liquido) cash payment, pagamento in contanti; cash price, prezzo per contanti; cash terms, condizioni per pagamento in contanti; DIALOGO → - Taking things back- We don't give cash refunds, non diamo rimborsi in contanti3 (rag.) di cassa: cash balance, rimanenza (o saldo) di cassa; cash deficit, disavanzo di cassa; cash budget, preventivo di cassa● cash account, (rag.) conto cassa; ( banca) conto corrente □ cash adjustment, conguaglio in contanti □ ( banca) cash advance, anticipo in contanti □ (comm.) cash against documents, pagamento contro documenti □ cash and carry, vendita con pagamento in contanti ( e trasporto della merce a opera del cliente); grande magazzino che vende per contanti ( e pratica forti sconti ai dettaglianti); centro grossisti □ (rag.) cash assets, attivo di cassa; attività di pronto realizzo □ cash bar, bar a pagamento ( a un ricevimento, ecc.) □ (rag.) cash-basis accounting, contabilità basata sul criterio di cassa □ (rag.) cash-basis method, metodo del criterio di cassa □ (fin.) cash bond, buono fruttifero □ (ass., Borsa) cash bonus, bonus in contanti □ (rag.) cash-book, libro cassa; giornale di cassa □ cash box, cassa ( la scatola) □ ( banca, GB) cash card, carta di prelievo contante; carta (o tessera) Bancomat® □ ( banca) cash-carrying service, servizio trasporto valori □ cash clerk, cassiere □ (fin.) cash cow, azienda (prodotto, investimento, ecc.) ad alta redditività; generatore di contante; macchina per far soldi (fam.) □ ( banca) cash credit, credito di cassa □ (agric.) cash crop, prodotto agricolo destinato alla vendita □ cash department, ufficio cassa □ (GB) cash desk, cassa ( di negozio e sim.) □ (comm.) cash discount, sconto per contanti □ ( banca, GB) cash dispenser, sportello automatico; sportello Bancomat® □ cash down, in contanti, a pronta cassa □ (fin.) cash flow, cash flow, flusso di cassa; ( anche) insieme delle disponibilità finanziarie utilizzabili ( in un'azienda), liquidità: cash-flow problems, problemi di liquidità □ (rag., fin.) cash-flow statement, rendiconto finanziario □ cash in hand, in contanti; pronta cassa □ cash memo, scontrino di cassa □ (comm.) cash on delivery, pagamento alla consegna; contrassegno □ (comm.) cash on hand, fondo ( di cassa) □ (fam.) cash on the nail, pagamento sull'unghia □ (rag.) cash outlay, esborso □ ( banca, GB) cash point, sportello automatico; sportello Bancomat® □ cash-point card = cash card ► sopra □ cash ratio, (fin.) rapporto della riserva bancaria; (rag.) rapporto di liquidità □ cash register, registratore di cassa □ (fin.) cash reserves, riserve liquide; capitale liquido □ (rag.) cash short, ammanco di cassa □ (rag.) cash shorts and overs, ammanchi ed eccedenze di cassa □ cash slip, scontrino di cassa □ (fam.) cash-strapped, a corto di soldi; al verde □ (comm., Borsa) cash transaction, operazione per contanti (o a pronti) □ (ass.) cash value, valore di riscatto ( di una polizza sulla vita) □ (rag.) cash voucher, buono (di) cassa; scontrino (o ricevuta) di cassa □ cash warrant, mandato di riscossione □ (comm.) cash with order, contanti all'ordinazione □ by cash (o for cash), in contanti; per contanti; a pronti □ to be in [out of] cash, avere [essere senza] denaro (fam.: soldi) □ (rag.) on a cash basis, con il criterio di cassa.cash (2) /kæʃ/n. (inv. al pl.)(to) cash /kæʃ/v. t.1 incassare; riscuotere; convertire in contanti; cambiare: I need to cash a cheque, devo riscuotere un assegno; She refused to cash my cheque, rifiutò di cambiarmi l'assegno2 (fin.) convertire in contanti; monetizzare; realizzare. -
9 non-monetary
прил.тж. nonmonetary1) учет немонетарный (не имеющий отношение к монетарным активам, обязательствам или капиталу)Ant:See:See: -
10 cash balance
1) учет остаток денежных средств, кассовый остаток (сумма денежных средств на банковском или каком-л. др. счете, имеющаяся на определенный момент времени)See:target cash balance, cash balance on hand, cash-balance equation, cash-balance pension plan, cash management2) мн., эк. кассовые [денежные\] остатки ( стоимость находящихся в распоряжении экономических агентов денег)COMBS:
Syn:See:, real cash balances, idle cash balances, speculative cash balances, unexpended cash balances, household cash balances, non-household cash balances, transaction cash balances, real balances, idle balances, speculative balances, unexpended balances, household balances, non-household balances, 2)* * *. . Словарь экономических терминов . -
11 near cash
!гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.The UK's public spending framework is based on several key principles:"consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;" "the judgement of success by policy outcomes rather than resource inputs;" "strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and"the proper costing and management of capital assets to provide the right incentives for public investment.The Government sets policy to meet two firm fiscal rules:"the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and"the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)"Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and"Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.More information about DEL and AME is set out below.In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets."Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest."Within the Resource Budget DEL, departments have separate controls on:"Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and"The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:"provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;" "enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;" "introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and"not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:"an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;" "an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;" "to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with"further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.Technical Notes explain how performance against each PSA target will be measured.To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.This document was updated on 19 December 2005.Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money————————————————————————————————————————"GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money"————————————————————————————————————————GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money————————————————————————————————————————GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.———————————————————————————————————————— -
12 noncash transaction
учет неденежная операция* (хозяйственная операция, не связанная напрямую с движением денежных средств; обычно не включается непосредственно в отчет о движении денежных средств, а раскрывается в примечаниях к финансовой отчетности)See: -
13 noncash
прил.тж. non-cash1) фин., учет неденежный (не имеющий отношения к денежным средствам и их эквивалентам, напр., о расходах, доходах)See:noncash expense, noncash investing and financing transactions, noncash item, noncash entry, noncash transaction, noncash payment, cash equivalent, nonmonetary2) эк. натуральный (в форме товаров или услуг, а не денег)Syn:in kind 2), cashless 2)See: -
14 account
nračun, konto; obračun• account balance saldo računa• account books poslovne/trgovačke knjige• account day obračunski dan• account settlement namira računa• accounts payable obveze prema dobavljačima, računi obveza• accounts payable financing financiranje pomoću obveza dobavljačima• accounts receivable potraћivanja od kupaca, računi potraћivanja• accounts receivable financing financiranje pomoću potraћivanja od kupaca• accrual account financing financiranje preko računa vremenskih razgraničenja• advance in current account predujam po tekućem računu• aging of accounts payable zastarijevanje obveza prema dobavljačima, zastarijevanje računa obveza• aging of accounts receivable zastarijevanje potraћivanja od kupaca, zastarijevanje računa potraћivanja• agricultural unit of account ( AUA) poljoprivredna obračunska jedinica• assets and liabilities account račun aktive i pasive• assignment of accounts receivable prijenos prava na potraћivanja od kupaca• attached account blokirani račun, račun pod sudskom kontrolom• bank account bankovni račun• blocked account blokirani račun• book account knjigovodstveni račun• capital account račun kapitalnih transakcija• cash book accounts račun blagajne• cash memorandum accounts pomoćni/prijelazni gotovinski račun• charge account kreditni račun• checkable account čekovni račun• checking account čekovni račun• cheque account čekovni račun• consolidated account konsolidirani račun• credit account kreditni račun• current account tekući račun• current account advance predujam po tekućem računu• current account balance saldo tekućega računa• current account balance on a cash basis saldo tekućega računa na gotovinskoj osnovi• current account balance on a transaction basis saldo tekućega računa na transakcijskoj osnovi• current account credit kredit po tekućem računu• dealing for the account trgovanje za račun• deposit account depozitni račun• drawing on the general account povlačenje s općega računa (MMF-a)• drawing on the General Resources Account povlačenje s računa općih sredstava (MMF-a)• dummy account pomoćni/fiktivni račun• escrow account zaloћni/uvjetni račun( ESA 1995) Europski sustav integriranih ekonomskih računa 1995 (ESA 1995)• European unit of account europska obračunska jedinica• exchequer account riznični račun• financial account financijski račun• flow of funds account račun novčanih tokova• frozen account blokirani račun• general account opći račun• General Resources Account račun općih sredstava (MMF-a)• giro account ћiroračun• goods and services account račun robe i usluga (u bilanci plaćanja)• individual retirement account ( IRA) pojedinačni mirovinski računBilj.: Mirovinska shema utvrđena Zakonom o osiguranju zaposleničkoga prihoda u mirovini za osobe do 70,5 god. koji im omogućuje izdvajanje do 2000 USD godiљnje uz porezne olakљice u mirovinske svrhe• invisible account račun nevidljivih stavki (npr. usluga)• joint account zajednički račun• margin account račun marћe, račun s popustom (za trgovanje dionicama)• money market deposit account ( MMDA) depozitni račun trћiљta novca• money of account obračunska novčana jedinica• national account nacionalni račun• non-technical account netehnički računBilj.: Dio računa dobiti i gubitka osiguravajućih druљtava• note on the account biljeљka o računu, biljeљka uz financijsko izvjeљće• numbered account љifrirani račun• omnibus account omnibus račun• omnibus customer account omnibus račun klijenta• open account otvoreni račun• operating account poslovni račun• operational safe custody accounts operativni sigurni skrbnički računiBilj.: Računi u srediљnjoj banci na kojima se vode vrijednosni papiri• overdraft checking account čekovni račun s prekoračenjem (“dopuљtenim minusom”)• overdraft on current account prekoračenje, dopuљteni minus na tekućem računu• passbook savings account љtednja putem љtedne knjiћice• payment received on account primljeni predujam• proprietary account vlasnički račun• revaluation account račun revalorizacije• safe custody account skrbnički račun• segregated account odvojeni račun• separate account odvojeni račun• share draft account račun kreditnih unija s mogućnoљću izdavanja čekova• share premium account račun premije na dionice• subsidy account račun za subvencije• T-account T-račun, T-konto• technical account tehnički računBilj.: Jedan od dvaju dijelova računa dobiti i gubitka• transaction account transakcijski račun• currencies obračunska jedinica koja se temelji na koљarici valuta Europske zajedniceEnglesko-Hrvatski Glosar bankarstva, osiguranja i ostalih financijskih usluga > account
-
15 money balance
эк. денежный остатокSyn:See: -
16 brute capitalism
эк., фил. животный капитализм (термин, предложенный С. Янгом для обозначения экономической системы, построенной на чистой конкуренции и борьбе за выживание, в противоположность моральному капитализму)Ant: -
17 turn
turn [tɜ:n]tourner ⇒ 1A (a), 1B (a), 1B (d), 1C (d), 2 (a), 2 (b), 2 (f) faire tourner ⇒ 1A (a) retourner ⇒ 1B (a) changer ⇒ 1C (a) faire devenir ⇒ 1C (a) se tourner ⇒ 2 (a) se retourner ⇒ 2 (b) devenir ⇒ 2 (d) se changer ⇒ 2 (e) tour ⇒ 3 (a), 3 (d), 3 (f), 3 (g) tournant ⇒ 3 (b), 3 (c) virage ⇒ 3 (b), 3 (c) tournure ⇒ 3 (d)A.(a) (cause to rotate, move round) tourner; (shaft, axle) faire tourner, faire pivoter; (direct) diriger;∎ she turned the key in the lock (to lock) elle a donné un tour de clé (à la porte), elle a fermé la porte à clé; (to unlock) elle a ouvert la porte avec la clé;∎ turn the wheel all the way round faites faire un tour complet à la roue;∎ Cars to turn the (steering) wheel tourner le volant;∎ turn the knob to the right tournez le bouton vers la droite;∎ turn the knob to "record" mettez le bouton en position "enregistrer";∎ she turned the oven to its highest setting elle a allumé ou mis le four à la température maximum;∎ she turned her chair towards the window elle a tourné sa chaise face à la fenêtre;∎ he turned the car into the drive il a engagé la voiture dans l'allée;∎ we turned our steps homeward nous avons dirigé nos pas vers la maison;∎ turn your head this way tournez la tête de ce côté∎ she turned the conversation to sport elle a orienté la conversation vers le sport;∎ their votes could turn the election in his favour leurs voix pourraient faire basculer les élections en sa faveur;∎ he would not be turned from his decision to resign il n'y a pas eu moyen de le faire revenir sur sa décision de démissionner;∎ nothing would turn the rebels from their cause rien ne pourrait détourner les rebelles de leur cause;∎ you've turned my whole family against me vous avez monté toute ma famille contre moi;∎ we turned his joke against him nous avons retourné la plaisanterie contre lui;∎ let's turn our attention to the matter in hand occupons-nous de l'affaire en question;∎ she turned her attention to the problem elle s'est concentrée sur le problème;∎ to turn one's thoughts to God tourner ses pensées vers Dieu;∎ research workers have turned the theory to practical use les chercheurs ont mis la théorie en pratique;∎ how can we turn this policy to our advantage or account? comment tirer parti de cette politique?, comment tourner cette politique à notre avantage?;∎ to turn one's back on sb tourner le dos à qn;∎ she looked at the letter the minute his back was turned dès qu'il a eu le dos tourné, elle a jeté un coup d'œil à la lettre;∎ how can you turn your back on your own family? comment peux-tu abandonner ta famille?;∎ she turned her back on her friends elle a tourné le dos à ses amis;∎ to turn one's back on the past tourner la page, tourner le dos au passé;∎ she was so pretty that she turned heads wherever she went elle était si jolie que tout le monde se retournait sur son passage;∎ success had not turned his head la réussite ne lui avait pas tourné la tête, il ne s'était pas laissé griser par la réussite;∎ all their compliments had turned her head tous leurs compliments lui étaient montés à la tête ou lui avaient tourné la tête;∎ to turn the tables on sb reprendre l'avantage sur qn;∎ figurative now the tables are turned maintenant les rôles sont renversésB.∎ the very thought of food turns my stomach l'idée même de manger me soulève le cœur;∎ to turn sth on its head bouleverser qch, mettre qch sens dessus dessous;∎ recent events have turned the situation on its head les événements récents ont retourné la situation∎ he turned the beggar from his door il a chassé le mendiant;∎ they turned the poachers off their land ils ont chassé les braconniers de leurs terres(c) (release, let loose)∎ he turned the cattle into the field il a fait rentrer le bétail dans le champ(d) (go round → corner) tourner(e) (reach → in age, time) passer, franchir;∎ I had just turned twenty je venais d'avoir vingt ans;∎ she's turned thirty elle a trente ans passés, elle a dépassé le cap de la trentaine;∎ it has only just turned four o'clock il est quatre heures passées de quelques secondes(f) (do, perform) faire;∎ the skater turned a circle on the ice la patineuse a décrit un cercle sur la glace;∎ to turn a cartwheel faire la roue∎ I've turned my ankle je me suis tordu la chevilleC.∎ to turn sth into sth transformer ou changer qch en qch;∎ bitterness turned their love into hate l'amertume a transformé leur amour en haine;∎ she turned the remark into a joke elle a tourné la remarque en plaisanterie;∎ they're turning the book into a film ils adaptent le livre pour l'écran;∎ the sight turned his heart to ice le spectacle lui a glacé le cœur ou l'a glacé;∎ Stock Exchange you should turn your shares into cash vous devriez réaliser vos actions;∎ time had turned the pages yellow le temps avait jauni les pages(b) (make bad, affect)∎ the lemon juice turned the milk (sour) le jus de citron a fait tourner le lait∎ to turn a good profit faire de gros bénéfices;∎ he turns an honest penny il gagne sa vie honnêtement;∎ familiar he was out to turn a fast buck il cherchait à gagner ou faire du fric facilement∎ a well-turned leg une jambe bien faite;∎ figurative to turn a phrase faire des phrases∎ to turn on an axis tourner autour d'un axe;∎ the crane turned (through) 180° la grue a pivoté de 180°;∎ the key won't turn la clé ne tourne pas;∎ he turned right round il a fait volte-face;∎ they turned towards me ils se sont tournés vers moi ou de mon côté;∎ they turned from the gruesome sight ils se sont détournés de cet horrible spectacle;∎ turn (round) and face the front tourne-toi et regarde devant toi∎ figurative the smell made my stomach turn l'odeur m'a soulevé le cœur(c) (change direction → person) tourner; (→ vehicle) tourner, virer; (→ luck, wind) tourner, changer; (→ river, road) faire un coude; (→ tide) changer de direction;∎ Military right turn! à droite!;∎ we turned towards town nous nous sommes dirigés vers la ville;∎ he turned (round) and went back il a fait demi-tour et est revenu sur ses pas;∎ the road turns south la route tourne vers le sud;∎ the car turned into our street la voiture a tourné dans notre rue;∎ we turned onto the main road nous nous sommes engagés dans ou nous avons pris la grand-route;∎ we turned off the main road nous avons quitté la grand-route;∎ Stock Exchange the market turned downwards/upwards le marché était à la baisse/à la hausse;∎ figurative I don't know where or which way to turn je ne sais plus quoi faire∎ it's turning cold il commence à faire froid;∎ the weather's turned bad le temps s'est gâté;∎ the argument turned nasty la dispute s'est envenimée;∎ she turned angry when he refused elle s'est mise en colère quand il a refusé;∎ to turn red/blue virer au rouge/bleu;∎ he turned red il a rougi;∎ a lawyer turned politician un avocat devenu homme politique;∎ to turn professional passer ou devenir professionnel;∎ the whole family turned Muslim toute la famille s'est convertie à l'islam(e) (transform) se changer, se transformer;∎ the pumpkin turned into a carriage la citrouille s'est transformée en carrosse;∎ the rain turned to snow la pluie s'est transformée en neige;∎ the little girl had turned into a young woman la petite fille était devenue une jeune femme;∎ their love turned to hate leur amour se changea en haine ou fit place à la haine∎ the weather has turned le temps a changé3 noun(a) (revolution, rotation) tour m;∎ he gave the handle a turn il a tourné la poignée;∎ give the screw another turn donnez un autre tour de vis;∎ with a turn of the wrist avec un tour de poignet∎ take the second turn on the right prenez la deuxième à droite;∎ no right turn (sign) défense de tourner à droite;∎ figurative at every turn à tout instant, à tout bout de champ(c) (bend, curve in road) virage m, tournant m;∎ there is a sharp turn to the left la route fait un brusque virage ou tourne brusquement à gauche(d) (change in state, nature) tour m, tournure f;∎ the conversation took a new turn la conversation a pris une nouvelle tournure;∎ it was an unexpected turn of events les événements ont pris une tournure imprévue;∎ things took a turn for the worse/better les choses se sont aggravées/améliorées;∎ the patient took a turn for the worse/better l'état du malade s'est aggravé/amélioré;∎ the situation took a tragic turn la situation a tourné au tragique∎ at the turn of the year vers la fin de l'année;∎ at the turn of the century au tournant du siècle(f) (in game, order, queue) tour m;∎ it's my turn c'est à moi, c'est mon tour;∎ it's his turn to do the dishes c'est à lui ou c'est son tour de faire la vaisselle;∎ you'll have to wait your turn il faudra attendre ton tour;∎ they laughed and cried by turns ils passaient tour à tour du rire aux larmes;∎ to take it in turns to do sth faire qch à tour de rôle;∎ let's take it in turns to drive relayons-nous au volant;∎ we took turns sleeping on the floor nous avons dormi par terre à tour de rôle;∎ turn and turn about à tour de rôle(g) (action, deed)∎ to do sb a good/bad turn rendre service/jouer un mauvais tour à qn;∎ he did them a bad turn il leur a joué un mauvais tour;∎ I've done my good turn for the day j'ai fait ma bonne action de la journée;∎ proverb one good turn deserves another = un service en vaut un autre, un service rendu en appelle un autre∎ she had one of her (funny) turns this morning elle a eu une de ses crises ce matin∎ you gave me quite a turn! tu m'as fait une sacrée peur!, tu m'as fait une de ces peurs!;∎ it gave me such a turn! j'ai eu une de ces peurs!∎ let's go for or take a turn in the garden allons faire un tour dans le jardin(k) (tendency, style)∎ to have an optimistic turn of mind être optimiste de nature ou d'un naturel optimiste;∎ he has a strange turn of mind il a une drôle de mentalité;∎ to have a good turn of speed rouler vite;∎ turn of phrase tournure f ou tour m de phrase;∎ she has a witty turn of phrase elle est très spirituelle ou pleine d'esprit(l) (purpose, requirement) exigence f, besoin m;∎ this book has served its turn ce livre a fait son temps(n) Stock Exchange (transaction) transaction f (qui comprend l'achat et la vente); British (difference in price) écart m entre le prix d'achat et le prix de vente∎ a comedy turn un numéro de comédie∎ she interviewed each of us in turn elle a eu un entretien avec chacun de nous l'un après l'autre;∎ I told Sarah and she in turn told Paul je l'ai dit à Sarah qui, à son tour, l'a dit à Paul;∎ I worked in turn as a waiter, an actor and a teacher j'ai travaillé successivement ou tour à tour comme serveur, acteur et enseignant∎ to be on the turn être sur le point de changer;∎ the tide is on the turn c'est le changement de marée; figurative le vent tourne;∎ the milk is on the turn le lait commence à tourner∎ don't play out of turn attends ton tour pour jouer;∎ figurative to speak out of turn faire des remarques déplacées, parler mal à proposAmerican turn signal lever (manette f de) clignotant mse retourner contre, s'en prendre à∎ she turned aside to blow her nose elle se détourna pour se moucheralso figurative écarter, détourner∎ she turned her head away from him elle s'est détournée de lui∎ the college turned away hundreds of applicants l'université a refusé des centaines de candidats;∎ she turned the salesman away elle chassa le représentant;∎ to turn people away (in theatre etc) refuser du monde;∎ we've been turning business away nous avons refusé du travailse détourner;∎ he turned away from them in anger en ou de colère, il leur a tourné le dos∎ it was getting dark so we decided to turn back comme il commençait à faire nuit, nous avons décidé de faire demi-tour;∎ my mind is made up, there is no turning back ma décision est prise, je ne reviendrai pas dessus∎ turn back to chapter one revenez ou retournez au premier chapitre∎ to turn the clock back remonter dans le temps, revenir en arrière(a) (heating, lighting, sound) baisser∎ to turn down the corner of a page corner une page;∎ to turn down the bed ouvrir le lit∎ they offered him a job but he turned them down ils lui ont proposé un emploi mais il a rejeté leur offre;∎ familiar she turned me down flat elle m'a envoyé balader(move downwards) tourner vers le bas;∎ the corners of his mouth turned down il a fait la moue ou une grimace désapprobatrice➲ turn in(a) (return, give in → borrowed article, equipment, piece of work) rendre, rapporter; (→ criminal) livrer à la police;∎ they turned the thief in (took him to the police) ils ont livré le voleur à la police; (informed on him) ils ont dénoncé le voleur à la police∎ turn in the edges rentrez les bords∎ the actor turned in a good performance l'acteur a très bien joué;∎ the company turned in record profits l'entreprise a fait des bénéfices record(a) (feet, toes)∎ my toes turn in j'ai les pieds en dedans∎ he turned in at the gate arrivé à la porte, il est entré∎ to turn in on oneself se replier sur soi-même➲ turn off(a) (switch off → light) éteindre; (→ heater, radio, television) éteindre, fermer; (cut off at mains) couper; (tap) fermer;∎ she turned the ignition/engine off elle a coupé le contact/arrêté le moteur∎ her superior attitude really turns me off son air suffisant me rebute(a) (leave road) tourner;∎ we turned off at junction 5 nous avons pris la sortie d'autoroute 5(b) (switch off) s'éteindre;∎ the heater turns off automatically l'appareil de chauffage s'éteint ou s'arrête automatiquement➲ turn on(a) (switch on → electricity, heating, light, radio, television) allumer; (→ engine) mettre en marche; (→ water) faire couler; (→ tap) ouvrir; (open at mains) ouvrir;∎ figurative she can turn on the charm/the tears whenever necessary elle sait faire du charme/pleurer quand il le faut(b) familiar (person → interest) intéresser□ ; (→ sexually) exciter; (→ introduce to drugs) initier à la drogue□ ;∎ to be turned on (sexually) être excité;∎ the movie didn't turn me on at all le film ne m'a vraiment pas emballé;∎ he turned us on to this new pianist il nous a fait découvrir ce nouveau pianiste(attack) attaquer;∎ the dogs turned on him les chiens l'ont attaqué ou se sont jetés sur lui;∎ his colleagues turned on him and accused him of stealing ses collègues s'en sont pris à lui et l'ont accusé de vol(take drugs) se droguer(a) (switch on) s'allumer;∎ the oven turns on automatically le four s'allume automatiquement(b) (depend, hinge on) dépendre de, reposer sur;∎ the whole case turned on or upon this detail toute l'affaire reposait sur ce détail;∎ everything turns on whether he continues as president tout dépend s'il reste président ou non➲ turn out∎ she turns her toes out when she walks elle marche en canard∎ he turned his daughter out of the house il a mis sa fille à la porte ou a chassé sa fille de la maison;∎ he was turned out of his job il a été renvoyé∎ turn the cake out onto a plate démoulez le gâteau sur une assiette∎ to turn out a room faire une pièce à fond∎ he turns out a book a year il écrit un livre par an;∎ few schools turn out the kind of people we need peu d'écoles forment le type de gens qu'il nous faut(g) (police, troops) envoyer;∎ turn out the guard! faites sortir la garde!∎ nicely or smartly turned out élégant;∎ he was turned out in a suit and a tie il portait un costume-cravate;∎ she always turns her children out beautifully elle habille toujours bien ses enfants(a) (show up) venir, arriver; Military (guard) (aller) prendre la faction; (troops) aller au rassemblement;∎ thousands turned out for the concert des milliers de gens sont venus ou ont assisté au concert;∎ the doctor had to turn out in the middle of the night le docteur a dû se déplacer au milieu de la nuit(b) (car, person) sortir, partir;∎ the car turned out of the car park la voiture est sortie du parking∎ my feet turn out j'ai les pieds en canard ou en dehors∎ his statement turned out to be false sa déclaration s'est révélée fausse;∎ her story turned out to be true ce qu'elle a raconté était vrai;∎ he turned out to be a scoundrel il s'est révélé être un vaurien, on s'est rendu compte que c'était un vaurien;∎ it turns out that… il se trouve que… + indicative∎ I don't know how it turned out je ne sais pas comment cela a fini;∎ how did the cake turn out? le gâteau était-il réussi?;∎ the story turned out happily l'histoire s'est bien terminée ou a bien fini;∎ the evening turned out badly la soirée a mal tourné;∎ everything will turn out fine tout va s'arranger ou ira bien;∎ as it turns out, he needn't have worried en l'occurrence ou en fin de compte, ce n'était pas la peine de se faire du souci(a) (playing card, mattress, person, stone) retourner; (page) tourner; (vehicle) retourner; (boat) faire chavirer;∎ I was turning over the pages of the magazine je feuilletais la revue;∎ figurative to turn over a new leaf s'acheter une conduite;∎ Agriculture to turn over the soil retourner la terre(b) (consider) réfléchir à ou sur;∎ I was turning the idea over in my mind je tournais et retournais ou ruminais l'idée dans ma tête(c) (hand over, transfer) rendre, remettre;∎ he turned the responsibility over to his deputy il s'est déchargé de la responsabilité sur son adjoint;∎ to turn sb over to the authorities livrer qn aux autorités∎ he's turning the land over to cattle farming il reconvertit sa terre dans l'élevage du bétail∎ the store turns over £1,000 a week la boutique fait un chiffre d'affaires de 1000 livres par semaine(f) (search through) fouiller(g) British familiar (rob → person) voler□, dévaliser□ ; (→ store) dévaliser□ ; (→ house) cambrioler□(a) (roll over → person) se retourner; (→ vehicle) se retourner, faire un tonneau; (→ boat) se retourner, chavirer(c) (when reading) tourner;∎ please turn over (in letter) TSVP∎ she turned round and waved goodbye elle se retourna et dit au revoir de la main;∎ the dancers turned round and round les danseurs tournaient ou tournoyaient (sur eux-mêmes)(b) (face opposite direction → person) faire volte-face, faire demi-tour; (→ vehicle) faire demi-tour;∎ figurative she turned round and accused us of stealing elle s'est retournée contre nous et nous a accusés de vol(a) (rotate → head) tourner; (→ object, person) tourner, retourner; (→ vehicle) faire faire demi-tour à;∎ could you turn the car round please? tu peux faire demi-tour, s'il te plaît?(b) (quantity of work) traiter∎ to turn a situation round renverser une situation;∎ Commerce to turn a company round sauver une entreprise de la faillite(d) (sentence, idea) retourner∎ turn to chapter one allez au premier chapitre(b) (seek help from) s'adresser à, se tourner vers;∎ to turn to sb for advice consulter qn, demander conseil à qn;∎ I don't know who to turn to je ne sais pas à qui m'adresser ou qui aller trouver;∎ he turned to his mother for sympathy il s'est tourné vers sa mère pour qu'elle le console;∎ she won't turn to me for help elle ne veut pas me demander de l'aide;∎ he turned to the bottle il s'est mis à boire∎ her thoughts turned to her sister elle se mit à penser à sa sœur;∎ the discussion turned to the war on se mit à discuter de la guerre(d) (address → subject, issue etc) aborder, traiter;∎ we shall now turn to the problem of housing nous allons maintenant aborder le problème du logement;∎ let us turn to another topic passons à un autre sujet➲ turn up(a) (heat, lighting, radio, TV) mettre plus fort;∎ to turn the sound up augmenter ou monter le volume;∎ she turned the oven up elle a mis ou réglé le four plus fort, elle a augmenté la température du four;∎ British very familiar turn it up! la ferme!∎ her research turned up some interesting new facts sa recherche a révélé de nouveaux détails intéressants(c) (point upwards) remonter, relever;∎ she has a turned-up nose elle a le nez retroussé(d) (collar) relever; (trousers) remonter; (sleeve) retrousser, remonter; (in order to shorten) raccourcir en faisant un ourlet(e) (uncover → card) retourner∎ she turned up at my office this morning elle s'est présentée à mon bureau ce matin;∎ he'll turn up again one of these days il reviendra bien un de ces jours;∎ I'll take the first job that turns up je prendrai le premier poste qui se présentera(b) (be found) être trouvé ou retrouvé;∎ her bag turned up eventually elle a fini par retrouver son sac∎ don't worry, something will turn up ne t'en fais pas, tu finiras par trouver quelque chose;∎ until something better turns up en attendant mieux -
18 customer
сущ.1) марк. = consumer 1),ATTRIBUTES: average 2. 2), commercial 1. 1), core 2. 1), current 2. 2), dependable 2. 2), direct 1. 3), distant 1. 1), end 1. 1), external 1. 3), final 1. 3), industrial 1. 1), internal 1. 3), key 2. 1), loyal 1. 1), major 1. 2), potential 2. 1), profitable 1. 1), prospective 2. 2), regular 1. 2), repeat 3. 2), target 3. 2)
foreign ( international) customer — зарубежный клиент, международный клиент
customer-oriented approach — подход, ориентированный на потребителя
customer-oriented pricing — ценообразование, ориентированное на потребителя
Her best customer of wine, olive oil and tobacco was Germany. — Ее лучшим покупателем вина, оливкового масла и табака была Германия.
vendor’s customer — клиент продавца
cash-cow customer — "дойный" клиент
credit card customer — клиент, расплачивающийся кредитной картой
to lose a customer — потерять клиента [покупателя\]
to service [to serve\] customers — обслуживать покупателей [клиентов\]
Ant:higher-priority customer 1), lower-priority customer, customer loop 1), customers flow 2) queueing theorySee:advertising customer, average customer, business customer, cash customer, charge-account customer, cloning customers, commercial customer, core customer, credit customer, current customer, defaulting customer, dependable customer, direct customer, distant customer, end customer, established customer, exacting customer, external customer, final customer, first time customer, first-class customer, government customer, higher-priority customer 2), high-priority customer, impatient customer, industrial customer, institutional customer, internal customer, key customer, long-standing customer, lost customer, loyal customer, major customer, manufacturer's customer, marginal customer, minor customer, non-preferred customer, patient customer, potential customer, preferential customer, preferred customer, premium customer, primary customer, private label customer, profitable customer, prospective customer, registered customer, regular customer, repeat customer, residential customer, retail customer, return customer, secondary customer, separate customer, target customer, ultimate customer, wholesale customer, would-be customer, customer acceptance, customer account, customer accounting, customer advice, customer affairs, customer appeal, customer attitude, customer base, customer behaviour, customer benefit, customer bias, customer category, customer cloning, customer coalition, customer complaint, customer confusion, customer conviction, customer data, customer delight, customer demand, customer departmentalization, customer discrimination, customer dissatisfaction, customer engineer, customer environment, customer evaluation, customer excellence, customer feedback, customer file, customer flow, customer goodwill, customer group, customer information, customer inquiry, customer involvement, customer journal, customer knowledge, customer ledger, customer list, customer location, customer loop 2), customer loyalty, customer management, customer market, customer mix, customer perception, customer perspective, customer preferences, customer profile, customer profitability analysis, customer quality, customer rate, customer relations, customer relationships, customer research, customer response time, customer retention, customer satisfaction, customer segment, customer service, customer size, customer specialization, customer support, customer survey, customer targeting, customer transaction, customer value, customer's account, customer's man, customer's needs, customer's specifications, customers cloning, customers flow 1) create customers, support customers, class of customer, assignment of customers, at the customer's option, business to customer, business-to-customer, circle of customers, class of customer, cloning of customers, customer in service, customer of long standing, know your customer, receivables from customers, voice of the customer, American Customer Satisfaction Index, customer assurance program, customer buying process, customer credit risk, customer financing risk, customer holdover effect, customer's loan consent, customer's net debit balance, Healthcare Customer Service Associate, Know Your Customer Rule2) ТМО клиент, абонент, объект (люди, блоки данных, задания, требования, процессы, сообщения, программы, вызовы, стоящие в очереди на обслуживание к компонентам системы обслуживания; напр., касса, узел коммутации, процессор, программа)See:higher-priority customer 1), lower-priority customer, customer loop 1), customers flow 2) queueing theory
* * *
клиент: лицо, которое приобретает товары или услуги, берет что-либо в аренду (особенно на регулярной основе).* * *. . Словарь экономических терминов .* * *покупатель; заказчик -
19 securitization
секьюретизация
перевод обязательств в ценные бумаги
Популярный метод решения проблем с потенциально неокупаемыми издержками электроэнергетических предприятий. Представляет собой перевод обязательств этих предприятий в ценные бумаги, то есть создание финансового залогового обязательства или облигации, обеспеченных стабильным потоком дохода, который гарантирует выплату основной суммы и процентов по этим бумагам. Этот механизм позволяет электроэнергетическим предприятиям получить авансом единовременные средства с продажи ценных бумаг. Требует создания отчуждаемого права собственности, позволяющего за счет потребителей коммунальных услуг покрыть убытки за их переход к другому поставщику («плата за переход к другому поставщику») или других видов обязательной платы, налагаемой на потребителей. Такая плата обычно, хотя и не всегда, основывается на доле неокупаемых (вынужденных) затрат электроэнергетического предприятия. При секъюретизации, электроэнергетическое предприятие обычно передаёт право собственности назначенному доверительному собственнику («независимому третьему лицу на случай возможного банкротства»). Доверительный собственник выпускает облигации и перечисляет электроэнергетическому предприятию выручку от продажи ценных бумаг на финансовом рынке за вычетом затрат по сделке. Далее держатели облигаций получают право взимать плату с потребителей электроэнергетических предприятий, для которых эта плата обязательна. Электроэнергетическое предприятие или распределительная компания собирает платежи с потребителей и перечисляет вырученные средства доверительному собственнику, который затем выплачивает их держателям облигаций. Выручка электроэнергетического предприятия в этом случае равна текущей стоимости полученных от потребителей платежей за вычетом отчислений держателям ценных бумаг («дисконтированной текущей стоимости потребительских платежей»).
[Англо-русский глосcарий энергетических терминов ERRA]EN
securitization
An often discussed means of dealing with potential electric utility "stranded costs" is securitization. Securitization refers to the creation of a financial security or bond that is backed by a revenue stream pledged to pay the principal and interest of that security. This device provides utilities an up-front, lump-sum payment from the sale of the security. Securitization requires the creation of a transferrable property right to collect from the utility's ratepayers a "customer transition charge" or through some other "non-bypassable" obligation placed on ratepayers. The charge is usually, but not always, based on some portion of the utility's "stranded" or uneconomic costs. If this option is exercised by the utility, the property right can be transferred by the utility to a designated trustee, a "bankruptcy remote special purpose entity." the trustee then issues a bond and pays the utility the cash proceeds from the sale of the security in the financial market less transaction costs. The securitized bondholders then have the right to collect the charge from the utility's customers that are obligated to pay it. The utility or distribution company collects the customer charge from the customers and transfers the funds to the trustee that then transfers it to the securitized bondholders. The cash proceeds the utility receives should equal the discounted present value of the customer charge revenue stream.
[Англо-русский глосcарий энергетических терминов ERRA]Тематики
Синонимы
EN
секьюритазация
Процесс, позволяющий заменить банковские заимствования и кредитования выпуском ценных бумаг типа еврооблигаций (eurobonds). Банк занимает деньги у сберегателей (инвесторов) и ссужает их заемщикам, взимая за обе операции плату, наряду с начислениями процентов. Наличие у заемщика возможности получить деньги непосредственно от инвесторов путем выпуска и размещения среди них облигаций (или акций) позволяет снизить издержки как заемщиков, так и кредиторов. Секьюритизация получила распространение в 1980-х гг. с развитием технологии и новых форм инвестирования.
[ http://www.vocable.ru/dictionary/533/symbol/97]Тематики
EN
секьюритизация
От слова security, ценная бумага: 1. Превращение финансового инструмента — долговой расписки, контракта, залога и т.п. в ценную бумагу, торгуемую на финансовом рынке. 2. В более широком смысле — процесс преобразования низколиквидных в ликвидные ценные бумаги, обращающиеся на рынке (напр., С. дебиторской задолженности). В этом сысле термин С. применяется наиболее часто.. Причем обычно имеется в виду объединение ценных бумаг в пулы, что позволяет снизить степень риска для их приобретателей.Массовой становится практика выпуска ценных бумаг под залог кредитов в периоды, когда кредиты порождаются усиленным притоком в экономику дешевых денег. 3. Использование денежных поступлений, предусмотренных условиями контракта, в качестве обеспечения при выпуске долговых обязательств.
[ http://slovar-lopatnikov.ru/]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > securitization
-
20 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:
* * *
(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
- 1
- 2
См. также в других словарях:
Non-deliverable forward — This article is about the financial instrument. For other meanings of NDF, see NDF (disambiguation). Foreign exchange Exchange rates Currency band Exchange rate Exchange rate regime Exchange rate flexibility Dollarization Fixed exchange rate… … Wikipedia
Cash flow from operations — A firm s net cash inflow resulting directly from its regular operations (disregarding extraordinary items such as the sale of fixed assets or transaction costs associated with issuing securities), calculated as the sum of net income plus non cash … Financial and business terms
Non-sufficient funds — (NSF) is a term used in the banking industry to indicate that a demand for payment (a cheque) cannot be honored because insufficient funds are available in the account on which the instrument was drawn. In simplified terms, a cheque has been… … Wikipedia
Non-DVP — trading is defined as securities trading where a client s custodian will have to release payment or deliver securities on behalf of the client before there is certainty that it will receive the counter value in cash or securities, thus incurring… … Wikipedia
Transaction Workflow Innovation Standards Team — (Twist) is a not for profit industry standards group. It does not charge anything for involvement. The main goal of Twist is to create non proprietary XML message standards for the financial services industry. To this end it provides a message… … Wikipedia
Cash out refinancing — (in the case of real property) occurs when a loan is taken out on property already owned, and the loan amount is above and beyond the cost of transaction, payoff of existing liens, and related expenses.DefinitionStrictly speaking all refinancing… … Wikipedia
Cash In Advance — When an importer must pay the exporter in cash before a shipment is made. The logic behind the structure of such a transaction is that if an exporter ships a product to an importer and the importer does not pay for the item, the exporter has very … Investment dictionary
Doctrine of cash equivalence — Part of a series on Taxation Taxation in the United States … Wikipedia
ex-pit transaction — The closing out of a futures position off the exchange floor. Effected when two hedgers, one long and one short, make a private deal in the cash market, and no longer need their (equal and opposite) futures contracts to hedge. The hedgers contact … Financial and business terms
Structured settlement factoring transaction — A structured settlement factoring transaction describes the selling of future structured settlement payments (or, more accurately, rights to receive the future structured settlement payments). People who receive structured settlement payments… … Wikipedia
Eagle Cash — (also: EagleCash) and EZPay are two related systems of stored value cards developed by the U.S. Military for use at military facilities domestically and overseas. The systems center around a small plastic card, similar to a credit or debit card,… … Wikipedia