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1 non-for-profit company
эк., юр. = non-profit companyАнгло-русский экономический словарь > non-for-profit company
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2 non-for-profit
прил.эк. некоммерческий, бесприбыльный (о деятельности, которая не направлена на извлечение прибыли)Syn:not-for-profit, uncommercial 1), nonprofit, non-profit, noncommercial, non-commercial, not for profit, non for profitAnt:non-for-profit business, non-for-profit company, non-for-profit corporation, non-for-profit organizationSee: -
3 not-for-profit company
эк., юр. = non-profit companyАнгло-русский экономический словарь > not-for-profit company
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4 non-profit company
эк., юр. некоммерческая компания (компания, основной целью которой является не извлечение прибыли, а реализация какой-л. общественно значимой деятельности; напр., благотворительный фонд)Syn: -
5 not-for-profit
attributive adjective(Amer.) nicht profitorientiert; nicht gewinnorientiert* * *not-for-ˈprof·itadj organization, company non-Profit-, gemeinnützig* * ** * *attributive adjective(Amer.) nicht profitorientiert; nicht gewinnorientiert -
6 company
сущ.1) общ. общество, компания; гость, гостиin company — в обществе, на людях
in company with smb. — в обществе кого-л.
2) общ. собеседник; партнер по общению3) сокр. Coа) эк. компания; фирма; предприятиеcapital goods company — компания, выпускающая средства производства
company under foreign ownership — компания, являющаяся иностранной собственностью
to set up [form, found\] a company — основать [учредить\] компанию
to float a company [to launch\] a company — учредить компанию и выпустить ее акции на рынок
See:advertising company, barter company, bartering company, cargo-handling company, controlling company, controlled company, domestic company, employee leasing company, export management company, export-import company, factor company, factoring company, foreign company, forfaiting company, forwarding company, freight-handling company, global company, holding company, import-export company, international business company, international company, internationally-based company, leasing company, life settlement company, logistics company, multinational company, offshore company, overseas company, parent company, pension company, sister company, subsidiary company, supranational company, title company, title insurance company, transnational company, wholesale company, affiliated company, agent-owned reinsurance company, captive insurance company, allied company, ancillary company, associate company, related company, auxiliary company, benevolent company, bogus company, captive finance company, captive insurance company, charitable company, chartered company, close company, close investment holding company, closed company, closed end management company, closed-end investment company, close-end investment company, closed-end management company, investment company, commercial company, company agreement, company auditor, company bargaining, company bull, company by-law, company car, company card, company doctor, company formation, company indicia, company law, company limited by guarantee, company limited by shares, company man, company name, company officer, company registrar, company secretary, company statute, company tax, company treasurer, company union, company unionism, company-wide, defunct company, dormant company, established company, exempt private company, farming company, formation of company, incorporated company, independent company, intercompany transaction, investment trust company, joint company, joint stock company, limited company, limited liability company, limited purpose trust company, management company, multiplant company, mutual company, nominee company, non-commercial company, non-for-profit company, not-for-profit company, one man company, open-end company, paper company, plan company, private company, private limited company, private limited liability company, proprietary company, public company, public limited company, public limited liability company, public utility company, publicly held company, publicly owned company, publicly traded company, quasi-public company, registered company, registration of company, regulated company, related company, shell company, sleeping company, small business investment company, small company, statutory company, sub-company, trust company, underlying company, unlimited company, blue chip company, company officer 2) African Management Services Companyб) эк., юр., амер. (собирательное понятие, применяемое, как правило, к формам организации бизнеса, имеющим в основе своей деятельности объединение капиталов: корпорации, товариществу и т. п.; не применяется по отношению к такой форме, как индивидуальное предпринимательство)Syn:See:в) эк., юр., брит. = corporation 2) б),г) ист. (те члены коммерческой организации, чьи фамилии не упоминаются в названии)See:4) общ., разг., амер. контора*, органы* (Центральное разведывательное управление США, ЦРУ; с определенным артиклем, с прописной буквы)See:5) эк. тр. гильдия (организация, действующая в Лондонском Сити, занимающаяся в основном благотворительной деятельностью и образовавшаяся из средневековых профессиональных объединений)6) мор. экипаж, команда7) воен. воинская единица; батальон, рота ( пехотные), батарея ( артиллерийская), эскадрон ( кавалерийский)See:
* * *
company (Co; Coy) компания: юридическое лицо, представляющее собой ассоциацию вкладчиков капитала (акционеров) для осуществления той или иной деятельности (товарищество, акционерная компания); = corporation 2.* * *компания, акционерное общество, фирма. . Словарь экономических терминов .* * *корпоративное предприятие, которое является юридическим лицом, в отличие от его участников; компания оперирует как самостоятельная единица, успеха которой добиваются все ее члены -
7 non-
префікс, що позначає заперечення або відсутність; нерідко перекладається префікомnon-interference in the domestic affairs of other countries — невтручання у внутрішні справи інших країн
non-interference in the internal affairs of other countries — невтручання у внутрішні справи інших країн
non-ministration of succor to a person in a situation dangerous to her life — = non-ministration of succour to a person in a situation dangerous to her life, non-ministration of succour to a person in a situation dangerous to his life, non-ministration of succor to a person in a situation dangerous to his life неподання допомоги особі, яка перебуває в небезпечному для життя становищі
non-ministration of succour to a person in a situation dangerous to her life — = non-ministration of succor to a person in a situation dangerous to her life
non-ministration of succour to a person in a situation dangerous to his life — = non-ministration of succor to a person in a situation dangerous to her life
non-ministration of succor to a person in a situation dangerous to his life — = non-ministration of succor to a person in a situation dangerous to her life
non-ministration to a sick person on the part of a medical worker — неподання допомоги хворому особою медичного персоналу
non-observance of the conditions of a contract — = non-observance of the terms of a contract порушення умов контракту ( угоди)
- non-acceptancenon-observance of the terms of a contract — = non-observance of the conditions of a contract
- non-access
- non-act
- non-actionable
- non-adjudicative
- non-adjudicative fact
- non-admission
- non-admittance
- non-adult
- non-affiliation
- non-age
- non-aggression
- non-aggression pact
- non-aggressive
- non-alcoholic
- non-aligned
- non-aligned countries
- non-aligned movement
- non-aligned state
- non-aligned status
- non-alignment
- non-alignment movement
- non-amicable
- non-appealable
- non-appearance
- non-arraignment
- non-attendance
- non-authoritarian
- non-belligerence
- non-belligerency
- non-belligerent
- non-binding
- non-cabinet agency
- non-cabinet minister
- non-cadreman
- non-capital murder
- non-career appointment
- non-career criminal
- non-career post
- non-citizen
- non-claim
- non-classified
- non-classified document
- non-coercive
- non-combatant
- non-commercial
- non-commercial organization
- non-commissioned officer
- non-committal
- non-committal reply
- non-committalism
- non-Communist
- non-Communist bloc of states
- non-comp.
- non-compelable witness
- non-compellable witness
- non-competition clause
- non-compliance
- non-compliant
- non-compos
- non-compos mentis
- non-concur
- non-confidence
- non-confidence vote
- non-conforming
- non-conforming prisoner
- non-conformity
- non-constitutional
- non-constitutional authority
- non-content
- non-contentious proceedings
- non-contractual
- non-contractual case
- non-contractual liability
- non-contributory pension
- non-controversial
- non-controversial bill
- non-cooperation
- non-cooperationist
- non-corporate
- non-corporate body
- non-crime
- non-criminal
- non-criminal life
- non-criminal
- non-criminal prisoner
- non-criminal proceeding
- non-criminal proceedings
- non-cumulative
- non-custodial
- non-custodial penalty
- non-sanction
- non-custodial sentencing
- non-definitive
- non-definitive judgement
- non-definitive judgment
- non-delegable
- non-deliberate
- non-delivery
- non-democrat
- non-democratic
- non-departmental minister
- non-deputy
- non-detected delinquency
- non-deviation
- non-disclosure
- non-disclosure agreement
- non-discovery of the criminal
- non-discovery of the culprit
- non-discovery of the offender
- non-discretionary
- non-discriminating
- non-discriminating law
- non-discrimination
- non-discriminatory
- non-discriminatory law
- non-discriminatory law
- non-divulgence
- non-effective
- non-effective deterrent
- non-elected
- non-eligibility
- non-eligibility for office
- non-eligible for office
- non-enacted
- non-enacted law
- non-enforceability
- non-entry
- non-essential ignorance
- non-EU country
- non-evidence fact
- non-exclusive licence
- non-exclusive license
- non-exclusive
- non-exclusive use
- non-execution
- non-exempt
- non-existent
- non-expert opinion
- non-extradition
- non-feasance
- non-fulfilment
- non-fulfillment
- non-fulfilment of the decision
- non-gang offender
- non-governmental
- non-governmental body
- non-governmental organization
- non-governmental property
- non-governmental regulation
- non-immigrant
- non-immigrant visa
- non-immigrant
- non-independent
- non-independent country
- non-information
- non-infringing article
- non-infringing article
- non-institutional treatment
- non-intentional
- non-intentional fault
- non-intercourse
- non-interference
- non-intervention
- non-issuable
- non-issuable plea
- non-joinder
- non-judgemental
- non-judgmental
- non-judicial
- non-judicial agency
- non-judicial day
- non-judicial punishment
- non-juring
- non-jury
- non-jury case
- non-jury court
- non-legal
- non-legal employee
- non-lethal
- non-legislative
- non-legislative organization
- non-lethal weapon
- non-lethal weapons
- non-mailable
- non-mandatory
- non-marital
- non-marital sexual relations
- non-medical
- non-medical use of drugs
- non-member
- non-member state
- non-metropolitan county
- non-military
- non-military means
- non-military service
- non-ministration
- non-ministration of succor
- non-ministration of succour
- non-molestation order
- non-moral
- non-national
- non-negligent manslaughter
- non-negotiable
- non-nuclear
- non-nuclear state
- non-nuclear-weapon state
- non-observance
- non-observance of traffic laws
- non-obvious
- non-obvious subject-matter
- non-offender
- non-official
- non-official majority
- non-parliamentary
- non-participation
- non-partisan
- non-partisan ballot
- non-partisan government
- non-party
- non-party minister
- non-patent
- non-patentability
- non-patentable
- non-payment
- non-payment of taxes
- non-pecuniary
- non-performance
- non-permanent
- non-permanent member
- non-police
- non-police enforcement
- non-police enforcement agency
- non-police enforcement body
- non-presidential appointment
- non-prison
- non-prison gang
- non-professional
- non-professional consul
- non-profit
- non-profit agency
- non-profit corporation
- non-profit organization
- non-proliferation
- non-proliferation treaty
- non-property
- non-property right
- non-pros.
- non-prosequitur
- non-prospectus company
- non-punishable
- non-punitive
- non-recognition
- non-recurrent
- non-recurrent levy
- non-recurrent transaction
- non-recurring
- non-recurring duty
- non-registrability
- non-relative
- non-relative adoption
- non-representative
- non-residence
- non-resident
- non-resident alien
- non-resident citizen
- non-resident patient
- non-residential care
- non-residential premises
- non-retroactivity
- non-retroactivity of law
- non-secular
- non-secular law
- non-secure
- non-secure setting
- non-secure shelter
- non-self-executing treaty
- non-self-governing
- non-self-governing territory
- non-signatory
- non-state
- non-statutory
- non-statutory authority
- non-statutory subject-matter
- non-substantive
- non-suit
- non-support
- non-tariff
- non-tariff barriers
- non-tariff regulation
- non-tax source
- non-taxable
- non-taxed
- non-term
- non-terminal
- non-testifying co-defendant
- non-transferable
- non-treaty based
- non-treaty based mechanism
- non-unanimous
- non-unanimous jury
- non-unanimous jury system
- non-union country
- non-union employer
- non-use
- non-use of force
- non-use of punishment
- non-user
- non-violent
- non-violent protest
- non-voter
- non-voting
- non-voting member
- non- wage benefits
- non-working
- non-working day
- non-working elements
- non-working time -
8 charitable company
эк., юр. благотворительная компанияSyn:non-profit company, non-for-profit company, nonprofit company, not-for-profit company, non-commercial company, benevolent company, non-profit associationSee:
* * *
благотворительная компания: компания, не преследующая цель получения прибыли (поощрение наук, религии). -
9 benevolent corporation
эк., юр. благотворительная корпорация* (некоммерческая корпорация, созданная в благотворительных целях)Syn:Англо-русский экономический словарь > benevolent corporation
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10 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.———————————————————————————————————————— -
11 corporation
сущ.1) эк., брит., ист. корпорация (в средние века: организация, которой в соответствии с королевской хартией были дарованы какие-л. привилегии, которые сохранялись при любых изменениях в составе организаций; корпорациями становились города, купеческие гильдии, церкви, благотворительные организации и т. п.)See:2)а) эк., брит. корпорация ( неофициальное название company)See:б) эк. корпорация; общество; объединение; юридическое лицо (термин употребляется для перевода на английский язык названия юридической формы предпринимательства неанглоязычной системы права "акционерное общество", реже — для перевода на английский язык понятия "юридическое лицо"; как правило, имеется в виду акционерное общество [акционерная компания\] континентального права: организационно-правовая форма предприятий, формирующих свой капитал посредством выпуска и продажи акций; такое общество всегда является юридическим лицом в системе континентального права; этот термин нельзя путать с аналогичным термином в американском праве)See:CHILD [purpose\]: business corporation, non-profit corporation, professional corporation CHILD [liability\]: CHILD [tax rights\]: 501(c)(3) corporation, controlled corporation, private corporation, public corporation CHILD [scope\]: domestic corporation 1), foreign corporation 1), global corporation, international corporation, multinational corporation, supranational corporation, transnational corporation CHILD [jurisdiction\]: federal corporation, African Reinsurance Corporation, Asian Reinsurance Corporation, Canadian Commercial Corporation, China International Trust and Investment Corporation, Commodity Credit Corporation, Commonwealth Development Corporation, Export Development Corporation, Foreign Credit Insurance Corporation, Inter-American Investment Corporation, Inter-Arab Investment Guarantee Corporation, International Finance Corporation, Korea Trade Promotion Corporation, Overseas Private Investment Corporation, Private Export Funding Corporation, joint-stock company, continental law, common law, artificial personв) эк., амер. корпорация (юридическая форма предпринимательства, отличительные черты которой заключаются в следующем: корпорация представляет собой самостоятельный субъект гражданского права, ведущий независимое от своих членов существование; существование корпорации не может быть прекращено иначе, как по решению суда или самих участников корпорации, принятому на основании устава и законов; по обязательствам корпорации исключительную ответственность несет сама корпорация в пределах принадлежащего ей имущества; корпорация является объектом двойного налогообложения, поскольку ее доходы облагаются налогом дважды: как прибыль компании и как доход акционеров, который они получают после ее распределения; капитал корпораций формируется путем размещения [выпуска\] акций; порядок создания и основные принципы функционирования корпораций в США определяются на уровне законодательства штатов; в большинстве случаев в основе законодательства штатов лежат принципы принятого в 1946 г. на федеральном уровне примерного закона "О предпринимательских корпорациях")Syn:for-profit corporation, business corporationSee:ordinary share, preference share, Model Business Corporation Act, Revised Model Business Corporation Act, non-profit corporation, private corporation, closely held corporation, de jure corporation, de facto corporation, corporation by estoppel, professional corporation, sole corporation, aggregate corporation, domestic corporation 2), domestic international sales corporation, foreign corporation 2), foreign sales corporation, subsidiary corporation, parent corporation, trading corporation, collapsible corporation, quasi-public corporation, dummy corporation, dormant corporation, incorporated forms of business, public corporation, private corporation, C Corporation, S Corporation, charter of incorporation, certificate of incorporation, agreement corporation, Edge Act corporation, Edge corporation3) общ. корпорация, муниципалитет (самоуправляющаяся административно-территориальная единица, обладающая правами юридического лица)Syn:See:
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Corp corporation корпорация: юридическое лицо, зарегистрированное в соответствии с законодательством; 1) в США: акционерная компания с ограниченной ответственностью, зарегистрированная на уровне штата; может совершать сделки, быть субъектом судебных разбирательств, выпускать акции, нести ответственность; 2) в Великобритании: местный орган власти.* * *. акционерная форма организации собственности, созданная с целью защиты каких-либо привилегий ее участников. К. объединяет промышленные, научные, финансовые и другие предприятия и учреждения, а также предприятия и организации непроизводственной сферы. Высший орган управления К. - собрание акционеров, которое созывается не реже одного раза в год. Собрание акционеров выбирает распорядительный орган управления. К. - Совет директоров. Число его членов зависит от размера К. и колеблется от 1-3- до 25 чел. Совет директоров назначает на одни год администрацию. К. которая является исполнительным органом. Глава администрации - главный управляющий. В администрацию входят также президент, один или несколько вице-президентов, главный юридический советник, Казначей. секретарь. Администрация является оперативным штабом управления К. . Юридическое лицо, отличное от своих владельцев. Помимо прочего, корпорация имеет право на владение активами, принятие на себя обязательств и продажу ценных бумаг Словарь экономических терминов 1 .* * *группа людей или организация людей, уполномоченная законом действовать как одно лицо и имеющая права и обязанности, отличные от прав и обязанностей людей, формирующих корпорацию -
12 security
сущ.1)а) общ. безопасностьto ensure [to provide\] security — обеспечивать безопасность
See:economic security, food security, personal security, national security, national security override, security consultant, security exceptions, security zone, Container Security Initiative, Bureau of Industry and Security, Department of Homeland Security, Mutual Security Agency, Security Councilб) общ. защита, охрана (от чего-л.); гарантия, гарантированностьjob security — гарантия занятости, гарантированность сохранения рабочего места
в) пол. органы [служба\] безопасностиSee:2) фин. обеспечение, залог (имущество, используемое в качестве гарантии при кредитовании)against security — под обеспечение, под гарантию
The loan is given against security of the fixed deposit. — Заем предоставлен под обеспечение срочным депозитом.
A company borrows money against security. — Компания занимает деньги под обеспечение.
Syn:See:а) фин., обычно мн. ценная бумага (документ, который закрепляет право владения или отношения займа, может передаваться из рук в руки и является инструментом привлечения финансирования; в американском законодательстве трактуется как сделка по предоставлению денежных средств в пользование другого лица с целью извлечения прибыли, удостоверяющий такую сделку документ, а также право на его приобретение или продажу, которые характеризуются следующими обстоятельствами: а) мотивацией продавца, заключающейся в привлечении капитала, необходимого для общего использования в коммерческом предприятии продавца или для финансирования существенных инвестиций, б) мотивацией покупателя, заключающейся в получении прибыли от предоставления средств, в) выступлением инструмента в роли предмета обычной торговли, г) разумными ожиданиями покупателя о применении к инструменту федеральных законов о ценных бумагах, д) отсутствием сокращающего риск фактора, напр., выражающегося в применении к инструменту другой схемы регулирования)ATTRIBUTES [creator\]: Treasury, municipal, muni, state, local, foreign, home, home country, domestic, agency 1), federal agency 1), state agency, authority 2), private, private sector, public, public sector, public utility 2), external, internal, international, industrial, tax district, railroad, school, school district, refunding, advance refunding, equipment trust, new money 2)
ATTRIBUTES [purpose\]: tax anticipation 2), revenue anticipation, grant anticipation, bond anticipation, private activity, reorganization 2), savings, capital 2), income, guaranteed income, growth 1), war, defence, debt conversion, construction 1), infrastructure, infrastructure renewal, housing 1), manufactured housing 1), equipment trust, equipment, consolidated, mezzanine 2)
pollution control municipal securities — муниципальные ценные бумаги для реализации экологических проектов
The Company also issued $39 million of variable and fixed rate Pollution Control Securities in 1994.
ATTRIBUTES [owner\]: registered, bearer, negotiable, transferable, non-transferable, outstanding 4)
Liquidations from such a pool would require the manager to liquidate longer securities which are much more volatile.
Only the insurance companies and funds have preference for the longer-dated securities.
The Portfolio Manager is now investing some of the District’s portfolio in longer-term securities.
The government could persuade lenders to take up only about 60% of US$1.2 billion in six-month securities on offer.
Two- and 3-year securities have a minimum of $3 billion.
ATTRIBUTES [rights\]: alternate 2) б), antidilutive, assented, asset-backed, auction rate, backed, callable, closed-end mortgage, collateralized, collateral trust, combination 3) в), companion, consolidated mortgage, convertible 2) а), debenture 2) а), definitive, double-barreled 3) а), endorsed, exchange, exchangeable, extendible, federal home loan bank, Federal Home Loan Mortgage Corporation, first mortgage, general obligation, guaranteed 2) а), general mortgage home loan, insured, interchangeable, irredeemable 2) а), junior 2) б), junior lien, moral obligation, mortgage 3. 3) а), mortgage-backed, non-assented, noncallable, non-participating, open-end mortgage, parity, participating 2) а), preferred 2) а), prior lien, profit-sharing, property 2) а), putable, real estate, redeemable 3) а), revenue 3. 1) а), second lien, second mortgage, secured, senior 2) б), senior lien, serial, series 2) б), subordinated, tax increment, tranche, unassented, unsecured, z-tranche
This is a series of Frequently Asked Questions about other Special Purpose Securities handled by the Special Investments Branch.
ATTRIBUTES [currency\]: dual currency, reverse-dual currency
The Bank accepts as collateral Canadian dollar securities issued or guaranteed by the Government of Canada.
But if you have an expectation of a weakening dollar, does it still make sense to invest in US dollar-denominated securities?
ATTRIBUTES [income\]: adjustable rate, annuity, auction rate, bank-qualified, capital growth, capped, coupon-bearing, collar, collared, coupon 1), credit-sensitive, deep discount, defaulted, deferred-coupon, deferred interest, discount 1. 1), double-exempt, fixed annuity, fixed-coupon, fixed-rate, fixed-income, flat, flat income, floating rate, floored, full coupon, interest-bearing, non-interest-bearing, non-qualified, non-bank-qualified, life annuity, mismatch, original issue discount, premium 1. 1), qualified 1. 2) б), qualifying 1. 2) б), reset, split coupon, step-down, step-up, stripped, taxable, tax-credit, tax-exempt 1. 1), tax-free, tax-exempt, tax-preferred, variable-coupon, variable annuity, variable rate, zero-coupon
The prepayment rate for mortgages backing Ginnie Mae's 13 percent securities was 47.3 percent.
[high, higher, medium, low, lower\] coupon security — с [высоким, более высоким, средним, низким, более низким\] купоном [доходом\]
The State governments and their utilities had proposed issuing of low coupon securities for refinancing the SLR securities.
high [higher, medium, low, lower\] income security — с высоким [более высоким, средним, низким, более низким\] доходом
You'd be prudent to select issues with short maturities that can later be replaced with higher-income securities as interest rates rise.
high [higher, medium, low, lower\] yield security — с высокой [более высокой, средней, низкой, более низкой\] доходностью
The higher yield securities with higher risk can form the portion that you are willing to gamble.
What happens is that the company that is insured anticipates in advance and knows that low-coverage/high-premium securities will fetch lower prices.
ATTRIBUTES [creation\]: original issue discount, OID, fully paid, partly paid, private placement 2., publicly offered, when-issued
ATTRIBUTES [destruction\]: bullet, bullet-maturity, drawn, single-payment, sinking fund 1), planned amortization class, targeted amortization class, variable redemption
ATTRIBUTES [status\]: listed 2), unlisted, non-listed, delisted, quoted, unquoted, rated 3), non-rated, speculative grade, investment grade, gilt-edged
ATTRIBUTES [size\]: baby, penny
ATTRIBUTES [structured\]: structured, well-structured, non-structured, range, range accrual, capital protected, principal protected, capital guaranteed, reverse floating rate, inverse floating rate, participation, equity index participation, equity participation, market participation, equity linked, equity index-linked, index-linked, market-indexed, equity-linked, credit-linked, reverse convertible, indexed, non-indexed, dual-indexed, capital-indexed, coupon-indexed, interest-indexed, current-pay, gold-indexed, catastrophe, cat, catastrophe-linked, catastrophe risk-linked, cat-linked, catastrophe insurance, cat-linked, catastrophe insurance, disaster, act of God, earthquake, earthquake-risk, hurricane
Argentina will not be required to make an adjustment to the amounts previously paid to holders of the GDP-linked Securities for changes that may affect the economy.
Proposals to create GDP-indexed securities are naturally supported by the arguments in this paper
ATTRIBUTES [form\]: book-entry, certificated
security market — фондовый рынок, рынок ценных бумаг
ACTIONS [passive\]:
to issue a security — выпускать [эмитировать\] ценную бумагу
to place [underwrite\] a security — размещать ценную бумагу
to earn $n on a security — получать доход в n долл. от ценной бумаги
to list a security, to admit a security to a listing, to accept security for trading in a exchange — допускать ценную бумагу к торгам (на бирже), включать в листинг
ACTIONS [active\]:
a security closes at $n up[down\] m% — курс закрытия ценной бумаги составил $n, что на m% выше [ниже\] вчерашнего
COMBS:
security price — цена [курс\] ценной бумаги
See:debt security, equity security, hybrid security, antidilutive securities, asset-backed securities, auction rate securities, baby securities, book-entry securities, certificated security, control securities, convertible securities, coupon security, dated security, deep discount security, discount securities, drop-lock security, equity-linked securities, fixed income security, foreign interest payment security, gross-paying securities, inflation-indexed security, interest-bearing securities, irredeemable securities, junior securities, letter security, listed securities, marketable securities, negotiable security, net-paying securities, non-convertible securities, participating securities, pay-in-kind securities, perpetual security, primary security, secondary security, unlisted securities, zero-coupon security, securities analyst, security analyst, securities broker, securities dealer, security dealer, securities market, security market, securities trader, International Securities Identification Number, financial market, principal, interest, issuer, Uniform Sale of Securities Act, Securities Act of 1933, Securities Exchange Act of 1934, Public Utility Holding Company Act of 1935, Culp v. Mulvane, Investment Company Act, Investment Advisers Act, SEC v. CM Joiner Leasing Corp., SEC v. W. J. Howey Co., SEC v. Variable Annuity Life Insurance Company of America, SEC v. United Benefit Life Insurance Company, Tcherepnin v. Knight, SEC v. Glenn W. Turner Enterprises, Inc., SEC v. Glenn W. Turner Enterprises, Inc., SEC v. Glenn W. Turner Enterprises, Inc., SEC v. Glenn W. Turner Enterprises, Inc., SEC v. Glenn W. Turner Enterprises, Inc., SEC v. Glenn W. Turner Enterprises, Inc., SEC v. Glenn W. Turner Enterprises, Inc.б) фин., обычно мн. (право владения или отношения займа, закрепленные в документе, который может передаваться из рук в руки и является инструментом привлечения финансирования)в) юр., амер. (трактуется как сделка по предоставлению денежных средств в пользование другого лица с целью извлечения прибыли, удостоверяющий такую сделку документ, а также право на его приобретение или продажу, которые характеризуются следующими обстоятельствами: а) мотивацией продавца, заключающейся в привлечении капитала, необходимого для общего использования в коммерческом предприятии продавца или для финансирования существенных инвестиций, б) мотивацией покупателя, заключающейся в получении прибыли от предоставления средств, в) выступлением инструмента в роли предмета обычной торговли, г) разумными ожиданиями покупателя о применении к инструменту федеральных законов о ценных бумагах, д) отсутствием сокращающего риск фактора, напр., выражающегося в применении к инструменту другой схемы регулирования)See:Securities Act of 1933, Investment Company Act, Investment Advisers Act, SEC v. CM Joiner Leasing Corp., SEC v. W. J. Howey Co., SEC v. Variable Annuity Life Insurance Company of America, SEC v. United Benefit Life Insurance Company, Tcherepnin v. Knight, SEC v. Glenn W. Turner Enterprises, Inc., SEC v. Glenn W. Turner Enterprises, Inc., SEC v. Glenn W. Turner Enterprises, Inc., SEC v. Glenn W. Turner Enterprises, Inc., SEC v. Glenn W. Turner Enterprises, Inc., SEC v. Glenn W. Turner Enterprises, Inc., SEC v. Glenn W. Turner Enterprises, Inc.
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безопасность, сохранность, ценная бумага, обеспечение, гарантия: 1) ценная бумага; свидетельство долга или собственности; сертификаты ценных бумаг, векселя; см. securities; 2) обеспечение: активы и др. собственность, которые могут быть использованы как обеспечение кредита или облигаций; в случае отказа заемщика от погашения кредита обеспечение может быть реализовано; = collateral security; 3) безопасность: процедуры, обеспечивающие безопасность банка, его активов и документации, включая физическую защиту, процедуры внутреннего аудита; 4) гарантия: гарантия выполнения обязательств другого лица, в т. ч. личная гарантия; = personal security.* * *Ценная бумага - документ/сертификат, являющийся свидетельством собственности на акции, облигации и другие инвестиционные инструменты. Безопасность - меры, предпринимаемые для обеспечения конфиденциальности передаваемой по линиям связи персональной информации о клиенте, совершаемых им операциях и т.п. . гарантия по ссуде; обеспечение кредита; обеспечение ссуды; обеспечение; ценная бумага; отдел охраны (банка, компании) Инвестиционная деятельность .* * *финансовые активы, включающие акции, правительственные облигации и ценные бумаги с государственной гарантией, облигации компании, сертификаты паевых фондов и документы, подтверждающие право собственности на предоставленные в ссуду или депонированные денежные средства; страховые полисы к таким активам не относятся -
13 share
1. сущ.1)а) эк. доля, часть (напр., рынка, имущества, доходов и т. п.); квотаproportional share, pro rata share — пропорциональная доля
in equal shares — равными долями, в равных долях
Tenancy in common is the holding of property by two or more persons, either in equal shares or unequal shares. — Нераздельно совладение представляет собой форму собственности, при которой имуществом владеют двое или более лиц, в равных или в неравных долях.
Rather, they have a very simple Will or no Will at all, either of which means that the estate will be divided among the children "in equal shares". — Скорее, они составляют очень простой вариант завещания или не составляют вообще никакого завещания, в обоих этих случаях имущество будет разделено среди детей в равных долях.
See:shareowner, share tenant, share-tenant, market share, brand share, audience share, profit share, quota share, surplus share reinsuranceб) общ. доля, удел, участьI couldn't even dream that such prize would fall to my share. — Я даже не мог мечтать о том, чтобы такая удача выпала на мою долю.
2) общ. участие; рольto bear share in smth., to take share in smth. — принимать участие в чем-л.
We will further our interests through partnership with those who, like us, are willing to bear a share in promoting peace and stability. — Мы будем продолжать наше дело совместно с теми, кто, подобно нам, желает принять участие в работе на благо укрепления мира и стабильности.
3)а) фин. акция; пай (участие в капитале компании, т. е. доля собственности в компании, напр., доля в капитале взаимного инвестиционного фонда, кооператива и т. п.)See:б) фин. акция (ценная бумага, свидетельствующая о внесении определенной суммы в собственный капитал компании и подтверждающая право своего владельца на определенную часть прибыли данной компании и остатка активов при ликвидации, а обычно также и право на участие в управлении компании путем голосования на собраниях акционеров)to acquire shares — скупать [приобретать\] акции
to hold shares in a company — иметь акции какой-л. компании, владеть акциями какой-л. компании
to issue shares — выпускать [эмитировать\] акции
block [line\] of shares — пакет акций
shares are rising — акции поднимаются (в цене); курс акций растет [поднимается\]
shares are down — акции падают (в цене); курс акций снижается [падает\]
H-P will buy 1,2 million Convex shares at $14.875 a share, representing a 1,25-a-share premium over the price of Convex stock. — "H-P" купит 1,2 млн акций компании "Конвекс" по цене 14,875 долл. за штуку, что означает уплату премии в размере 1,25 долл. на акцию сверх цены акций "Конвекса".
share market — фондовый рынок, рынок ценных бумаг
Syn:stock 1. 5) б)See:share broker, share market, A ordinary share, A share, accumulation share, active share, allotted shares, American Depositary Share, annuity income shares, authorized shares, Bancshares, bearer share, bogus share, bonus share, callable share, capital growth shares, capital shares, class A share, class B share, classified shares, closely held shares, common share, conversion shares, convertible preference share, convertible preferred share, cross-held shares, cumulative preference share, defensive shares, deferred ordinary share, deferred share, diluted shares, equity share, excess shares, first preferred share, flow-through shares, forfeited share, founders' shares, fractional share, fully paid shares, geared ordinary income shares, geared ordinary shares, gold shares, golden share, growth share, high-priced share, identified shares, inactive share, incentive shares, income shares, industrial shares, inscribed share, investment shares, investment trust share, irredeemable preference share, irredeemable share, issued and outstanding shares, issued share, low-priced share, management share, monthly income preferred share, multiple voting share, mutual fund share, new share, nil paid shares, no par value share, nominal share, non-convertible preference share, non-convertible preferred share, noncumulative preference share, non-equity share, non-par value share, non-participating share, non-par-value share, non-voting ordinary share, non-voting share, no-par share, no-par-value share, ordinary income shares, ordinary share, outstanding shares, overvalued share, paid-up share, paired shares, par value share, partially paid shares, participating preference share, participating preferred share, participating share, partly paid shares, par-value share, penny share, performance shares, permanent interest-bearing shares, perpetual preference share, perpetual preferred share, preference share, preferred ordinary share, preferred share, publicly held shares, quality share, quarterly income preferred share, redeemable preference share, redeemable share, registered share, senior preferred share, stepped preference share, stock share, subordinate voting share, subscription shares, term share, traditional income shares, treasure share, treasury share, unallotted shares, under valued share, underlying share, undervalued share, under-valued share, unissued shares, unquoted share, voting right share, voting share, zero dividend preference share, zero dividend share, zero-dividend preference share, American Depositary Share, share warrant, shareholder, shareholding, share capital, equity security, dividend, dividend coupon, and interest, book value per share, cash flow per share, dividends per share, earnings per share, net asset value per share, sales per share, employee share ownership plan, profit sharing share schemeв) фин., юр., брит. акция (согласно доктрине британского права, под акцией понимается интерес ее владельца, измеряемый определенной суммой денег и включающий в себя различные права, установленные договором; акции должны быть именными; могут выпускаться как в документарной форме, согласно закону "О компаниях" от 1985 г., так и в электронной форме, согласно Положению о бездокументарных ценных бумагах от 1995 г.; передача прав на акции через средства электронной техники регламентируется законом 1982 г. "О передаче акций"; законом 1963 г. с аналогичным названием была утверждена форма передаточного распоряжения, которая должна заполняться при совершении сделок с акциями)See:Company Act 1985, Uncertificated Securities Regulations 1995, Stock Transfer Act 1982, Stock Transfer Act 1963, equity share, non-equity share4)а) с.-х. (плужный/плужной) лемех, (плужный/плужной) сошник, лемеш, плужник (часть плуга, сабана или косули, подрезающая пласт земли снизу)Syn:б) с.-х. сошник (рабочий орган сеялки для образования в почве бороздки, направления в нее семян и заделки их почвой)See:2)в) с.-х. (культиваторная) лапа (рабочий орган культиватора, предназначенный для подрезания поверхностного слоя почвы при рыхлении, образования в почве борозд для семян или подкормки и т. д.)Syn:2. гл.1)а) общ. делить, разделять, распределять (что-л. между несколькими лицами, направлениями использования и т. п.; также to share out); делить (что-л. с кем-л.), делиться (чем-л. с кем-л.)to share equally — делить на равные части, делить поровну
We agreed to share out money. — Мы договорились разделить деньги.
You don't need to share money. — Вам не нужно делиться деньгами.
I would like to share with you some exciting news. — Я бы хотел поделиться с вами увлекательными новостями.
See:б) общ. разделять, использовать совместно (что-л. с кем-л.)We have a very large house, but I insist that they share a room. — У нас очень большой дом, но я настаивают на том, чтобы они жили в одной комнате.
Bill and I shared an office for years. — Мы с Биллом работали в одном офисе много лет.
When two people share an umbrella, the taller person should carry it for greater visibility and safety. — когда двое идут под одним зонтом, для лучшего обзора и большей безопасности зонт должен нести более высокий человек.
2)а) общ. участвовать (в какой-л. деятельности, проекте и т. п.)You can share in the project by being part of our support team, by praying for us or by contributing to our financial support. — Вы можете участвовать в проекте присоединившись к команде поддержки, молясь за нас или оказав нам финансовую помощь.
Syn:б) эк. быть пайщиком; быть акционером (участвовать в собственном капитале компании, кооператива, взаимного инвестиционного фонда и т. п.)to share in a firm — быть акционером фирмы, участвовать в собственном капитале фирмы
3) общ. разделять (мнения, вкусы и т. п.)to share smb's opinion/views — разделять чье-л. мнение/взгляды
I fully share his opinion. — Я полностью разделяю его мнение.
He likes people who share his likes. — Ему нравятся люди, которые разделяют его пристрастия.
They all share common features. — Они все обладают общими чертами.
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доля, часть (целого): 1) акция, участие в капитале компании: ценная бумага, дающая право на долю в акционерном капитале компании и на пропорциональную часть прибыли и остатка активов при ликвидации (также обычно право голоса на общих собраниях акционеров при выборах директоров и утверждении результатов деятельности компании); право собственности представлено сертификатом акции; 2) пай (акция) во взаимном фонде, кооперативе, кредитном союзе, строительном обществе; 3) участие в товариществе (общем или с ограниченной ответственностью); 4) доля рынка; = market share; 5) = Nielsen rating.* * *• 1) /vt/ разделять; 2) /vi/ принимать участие• 1) доля; 2) акция* * *акция; доля; пай. . Словарь экономических терминов .* * *1. ценная бумага, являющаяся титулом собственности на часть имущества компании; лицо, инвестирующее средства в компанию, может ограничить свою ответственность суммой стоимости акций2. долевое участие доля собственных ресурсов заемщика и кредита банка в формировании затрат или в инвестициях-----применяется в практике перестрахования, когда первоначальный страховщик удерживает на своей ответственности часть риска, а оставшуюся передает в перестрахование-----Ценные бумаги/Биржевая деятельностьценная бумага, удостоверяющая участие ее вла-дельца в капитале акционерного общества <5>stock -
14 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 -
15 turn
A n1 (opportunity, in rotation) tour m ; to wait one's turn attendre son tour ; it's my turn gen c'est mon tour ; ( in game) c'est à moi de jouer ; whose turn is it? gen c'est à qui le tour? ; ( in game) c'est à qui de jouer? ; ‘miss a turn’ ‘passez votre tour’ ; to be sb's turn to do être à qn or au tour de qn de faire ; it's your turn to make the coffee c'est à toi or à ton tour de faire le café ; it was his turn to feel rejected il se sentait rejeté à son tour ; to have a turn on or at or with the computer utiliser l'ordinateur à son tour ; to have a turn at driving prendre son tour de conduite ; to take turns at doing, to take it in turns to do faire qch à tour de rôle ; to do sth turn and turn about faire qch à tour de rôle ; take it in turns! chacun son tour! ; by turns tour à tour ; to feel happy and depressed by turns être tour à tour heureux et malheureux ; to speak out of turn fig commettre un impair ; I hope I haven't spoken out of turn j'espère ne pas avoir commis d'impair ;2 ( circular movement) tour m ; to give sth a turn tourner qch ; to give sth half a turn to the left faire tourner qch d'un demi-tour vers la gauche ; to do a turn [dancer] faire un tour ; to take a turn in the park faire un tour dans le parc ;3 ( in vehicle) virage m ; a 90° turn un virage à 90° ; to make ou do a left/right turn tourner à gauche/à droite ; to do a turn in the road faire un demi-tour ; ‘no left turn’ ‘défense de tourner à gauche’ ;4 (bend, side road) tournant m, virage m ; there's a left turn ahead il y a un tournant or virage à gauche plus loin ; brake before you go into the turn freinez avant de prendre le virage ; take the next right turn, take the next turn on the right prenez la prochaine (rue) à droite ;5 (change, development) tournure f ; the turn of events la tournure des événements ; this is an extraordinary turn of events les événements ont pris une tournure extraordinaire ; to take an encouraging/a worrying turn [events] prendre une tournure encourageante/inquiétante ; to take a turn for the better [person, situation] s'améliorer ; [things, events] prendre une meilleure tournure ; to take a turn for the worse [situation] se dégrader ; [health] s'aggraver ; she has taken a turn for the worse elle va de plus en plus mal ; to be on the turn [luck, milk] commencer à tourner ; [tide] commencer à changer ; ⇒ century ;6 ○ GB ( attack) crise f, attaque f ; she's had one of her turns again elle a eu une nouvelle crise or attaque ; a giddy ou dizzy turn un vertige ; to have a funny turn se sentir tout/-e chose ○ ; it gave me quite a turn, it gave me a nasty turn ça m'a fait un coup ○ ;7 ( act) numéro m ; a comic/variety turn un numéro comique/de variété ; to do a/one's turn faire un/son numéro.1 ( in rotation) [answer, speak] à tour de rôle ; she spoke to each of us in turn elle nous a parlé chacun à notre tour ;2 ( linking sequence) à son tour ; this in turn leads to higher inflation ceci à son tour fait augmenter l'inflation ; I invited Andrew who in turn invited Robert j'ai invité Andrew qui à son tour a invité Robert.C vtr1 ( rotate) [person] tourner [knob, wheel, handle] ; serrer [screw] ; [mechanism] faire tourner [cog, wheel] ; to turn sth to the right/left tourner qch vers la droite/gauche ; to turn sth to ‘on’/‘off’ tourner qch sur (la position) ‘marche’/‘arrêt’ ; to turn a switch through 90 degrees faire tourner un sélecteur de 90 degrés ; to turn sth halfway/the wrong way tourner qch d'un demi-tour/dans le mauvais sens ; to turn the key in the door ou lock ( lock up) fermer la porte à clé ; ( unlock) tourner la clé dans la serrure ; to turn the key on sb enfermer qn à clé ;2 (turn over, reverse) retourner [mattress, soil, steak, collar] ; tourner [page] ; to turn sb onto his side/back retourner qn sur le côté/dos ; to turn one's ankle se tordre la cheville ; it turns my stomach cela me soulève le cœur, cela m'écœure ;3 ( change direction of) tourner [chair, head, face, car] ; to turn a picture to the wall tourner un tableau face au mur ; to turn one's face towards tourner le visage vers ; to turn one's steps towards tourner or diriger ses pas vers ; to turn one's attention ou mind to tourner son attention vers ; to turn one's back on lit tourner le dos à [group, place] ; fig laisser tomber [friend, ally] ; abandonner [homeless, needy] ; as soon as my back is turned lit, fig dès que j'ai le dos tourné ; to turn one' s back on the past tourner la page ; to turn sb from one's door chasser qn ;4 (focus, direction of) to turn sth on sb braquer qch sur qn [gun, hose, torch] ; fig diriger qch sur qn [anger, scorn] ;5 ( transform) to turn sth white/black blanchir/noircir qch ; to turn sth milky/opaque rendre qch laiteux/opaque ; to turn sth into transformer qch en [office, car park, desert] ; to turn water into ice/wine changer de l'eau en glace/vin ; to turn a book into a film adapter un livre pour l'écran ; turn your old newspapers into cash! convertissez vos vieux journaux en argent! ; to turn sb into [magician] changer qn en [frog] ; [experience] faire de qn [extrovert, maniac] ; it turned him from a normal child into a delinquent cela a transformé l'enfant normal qu'il était en délinquant ; to stand there as if turned to stone rester là comme pétrifié ;6 ( deflect) détourner [person, conversation] ; to turn the conversation towards ou onto sth détourner or faire dévier la conversation vers qch ; to turn sb from a course of action/from her purpose détourner qn d'une ligne de conduite/de son but ;7 ○ ( pass the age of) he has turned 50 il a 50 ans passés ; she has just turned 20/30 elle vient d'avoir 20/30 ans ; as soon as I turn 18 dès que j'aurai mes 18 ans ; it's just turned five o'clock il est cinq heures passées ;10 ( in espionage) retourner [spy, agent].D vi1 ( change direction) [person, car, plane, road] tourner ; [ship] virer ; to turn (to the) left/right tourner à gauche/droite ; to turn to the east/the west tourner à l'est/l'ouest ; to turn down ou into tourner dans [street, alley] ; to turn off quitter [main road, street] ; to turn towards tourner en direction de [village, mountains] ; I turned towards home j'ai repris le chemin de la maison ; her thoughts turned to her family ses pensées se sont tournées vers sa famille ; the conversation turned to Ellie on en est venu/ils en sont venus à parler d'Ellie ; he later turned to teaching plus tard il s'est tourné vers l'enseignement ;2 ( reverse direction) [person, vehicle] faire demi-tour ; [tide] changer ; [luck] tourner ; there's no room for the bus to turn le bus n'a pas assez de place pour faire demi- tour ; ‘no turning’ ( in driveway) ‘propriété privée, défense d'entrer’ ; ⇒ turn around ;3 ( revolve) [key, wheel, planet] tourner ; [person] se tourner (to, towards vers) ; to turn on its axis tourner sur son axe ; a key turned in the lock une clé a tourné dans la serrure ; to turn in one's chair se retourner dans sa chaise ; to turn and face the camera se tourner vers la caméra ; to turn and walk out of the room faire demi-tour et sortir de la pièce ; to turn to do se retourner pour faire ; to turn to face sth se retourner vers qch ; to turn and fight se retourner pour se battre ; to turn to lie on one's side se tourner pour se mettre sur le côté ; I turned once again to my book/my work j'ai repris encore une fois ma lecture/mon travail ;4 fig ( hinge) to turn on [argument] tourner autour de [point, issue] ; [outcome] dépendre de [factor] ;6 fig (resort to, rely on) to turn to se tourner vers [person, religion] ; to turn to drink se mettre à boire ; to turn to drugs commencer à se droguer ; to turn to sb for se tourner vers qn pour demander [help, advice, money] ; I don't know who to turn to for advice je ne sais vers qui me tourner pour demander conseil ; I don't know where ou which way to turn je ne sais plus où donner la tête ○ ;7 ( change) to turn into [tadpole] se transformer en [frog] ; [sofa] se transformer en [bed] ; [situation, evening] tourner à [farce, disaster] ; [conversation] tourner à [shouting match] ; ( magically) [person] se transformer en [animal, prince etc] ; to turn to [substance] se changer en [ice, gold etc] ; [fear, surprise] faire place à [horror, relief] ; his hopes had turned to dust ses espoirs étaient réduits en poussière ;8 ( become by transformation) devenir [pale, cloudy, green] ; to turn white/black/red gen blanchir/noircir/rougir ; Chem virer au blanc/noir/rouge ; the weather is turning cold/warm le temps se rafraîchit/se réchauffe ; events turned tragic les événements ont tourné au tragique ;9 ○ ( have change of heart) devenir [Conservative, Communist] ; businesswoman turned politician ancienne femme d'affaires devenue politicienne ; to turn ○ Catholic/Muslim se convertir au catholicisme/à l'islam ; to turn traitor se mettre à trahir ;10 ( go sour) [milk] tourner ;11 [trees, leaves] jaunir.at every turn à chaque instant, à tout moment ; one good turn deserves another Prov c'est un prêté pour un rendu ; to be done to a turn être cuit à point ; to do sb a good turn rendre un service à qn ; to feel another turn of the screw sentir la pression augmenter encore.■ turn against:▶ turn against [sb/sth] se retourner contre ;▶ turn [sb] against retourner [qn] contre [person, ideology].■ turn around:1 ( to face other way) [person] se retourner, faire demi-tour (to do pour faire) ; [bus, vehicle] faire demi-tour ;2 fig you can't just turn around and say you've changed your mind tu ne peux pas tout simplement dire que tu as changé d'avis ; what if he just turns around and says no? et si jamais il disait non? ;3 (revolve, rotate) [object, windmill, dancer] tourner ;4 ( change trend) the market has turned around il y a eu un renversement de situation sur le marché ; sales have turned round il y a eu un renversement de tendance dans les ventes ;5 Transp ( unload and reload) décharger et charger ;▶ turn [sth] around, turn around [sth]1 ( to face other way) tourner [qch] dans l'autre sens [car, chair, piano, head, baby] ;2 ( reverse decline in) redresser [situation, economy, company] ; redresser la situation de [political party, factory] ;3 Transp ( unload and reload) décharger et mettre en état de repartir [plane, ship] ; the plane can be turned around in an hour l'avion peut être déchargé et prêt à reprendre l'air en une heure ;4 ( rephrase) reformuler [question, sentence].■ turn aside se détourner (from de).■ turn away:▶ turn away se détourner ; to turn away in disgust/horror se détourner avec dégoût/horreur ;▶ turn [sth] away, turn away [sth] détourner [head, torch] ;▶ turn [sb] away, turn away [sb] refuser [spectator, applicant] ; ne pas laisser entrer [salesman, caller] ; chasser [beggar] ; I was turned away from the Ritz on ne m'a pas laissé entrer au Ritz.■ turn back:1 ( turn around) ( usu on foot) rebrousser chemin ; ( usu in vehicle) faire demi-tour ; it's too late to turn back lit il est trop tard pour faire demi-tour ; fig il est trop tard pour revenir en arrière ; there's no turning back fig il n'est pas question de revenir en arrière ;2 ( in book) revenir (to à) ;▶ turn [sth] back, turn back [sth]1 ( rotate backwards) reculer [dial, clock] ; to turn one's watch back five minutes retarder sa montre de cinq minutes ;▶ turn [sb] back, turn back [sb] faire faire demi-tour à, refouler [marchers, refugees, heavy vehicles] ; to be turned back at the border être refoulé à la frontière.■ turn down:▶ turn down [graph, curve] descendre ; his mouth turns down at the corners il a une bouche aux commissures tombantes ;▶ turn [sth] down, turn down [sth]1 ( reduce) baisser [volume, radio, heating, light, gas] ;▶ turn [sb/sth] down, turn down [sb/sth] refuser [suitor, candidate, request, application] ; rejeter [offer, suggestion].■ turn in:▶ turn in1 ○ ( go to bed) aller se coucher ;2 ( point inwards) his toes turn in il a les pieds tournés en dedans ; to turn in on itself [leaf, page] se recroqueviller ; to turn in on oneself fig se replier sur soi-même ;▶ turn in [sth], turn [sth] in ○1 ( hand in) rendre [membership, badge, homework] ;2 ( produce) to turn in a profit rapporter un bénéfice ; to turn in a good performance [player] bien jouer ; [company] avoir de bons résultats ; [currency, share] augmenter ;3 (give up, stop) laisser tomber ○ [job, activity] ;▶ turn [sb] in, turn in [sb] livrer [suspect] (to à) ;▶ turn oneself in se livrer.■ turn off:▶ turn off1 ( leave road) tourner ; turn off at the next exit prends la prochaine sortie ;2 [motor, fan] s'arrêter ; where does the light turn off? où est-ce qu'on éteint la lumière? ;▶ turn off [sth], turn [sth] off éteindre [light, oven, TV, radio, computer] ; fermer [tap] ; couper [water, gas, electricity, engine] ; turn that rubbish off! ○ éteins-moi ça! ○ ;■ turn on:▶ turn on [oven, device] s'allumer ;▶ turn on [sth], turn [sth] on allumer [light, oven, TV, radio, computer, gas, electricity] ; ouvrir [tap] ; to turn the water back on rouvrir l'eau ; to turn the electricity back on rétablir le courant ; to turn sth on like a tap fig faire qch sur commande ; to turn on the pressure fig mettre la pression ; ⇒ charm, heat ;▶ turn [sb] on, turn on [sb] ○ exciter ; to be turned on être excité (by par) ; to turn sb on to sth ○ brancher ○ qn sur [drug].■ turn out:▶ turn out1 ( be eventually) to turn out well/badly bien/mal se terminer ; to turn out differently prendre une tournure différente ; to turn out all right s'arranger ; it depends how things turn out cela dépend de la façon dont les choses vont tourner ; that child will turn out badly cet enfant tournera mal ; to turn out to be ( prove to be) se révéler, s'avérer être ; to turn out to be wrong se révéler faux ; the job turned out (to be) difficult finalement le travail a été difficile, le travail s'est avéré difficile fml ; it turned out to be a good decision finalement cela a été une bonne décision, cela s'est avéré être une bonne décision fml ; it turns out that il se trouve que, il s'avère que ; it turned out (that) she knew him il s'est trouvé qu'elle le connaissait ; as it turned out en fin de compte ;2 ( come out) [crowd, people] venir (to do pour faire ; for à) ; the fans turn out every Saturday les fans sont là tous les samedis ; we had to turn out at six GB il fallait être là à six heures ;3 ( point outwards) his toes ou feet turn out il a les pieds tournés en dehors ;▶ turn [sth] out, turn out [sth]1 ( turn off) éteindre [light] ;4 to turn one's toes ou feet out marcher en canard ;▶ turn [sb] out, turn out [sb]1 ( evict) mettre [qn] à la porte ; to turn sb out into the street jeter qn à la rue ;■ turn over:1 ( roll over) [person] se retourner ; [car] se retourner, faire un tonneau ; [boat] se retourner, chavirer ; to turn over and over [person, object] faire plusieurs tours ; [car] faire plusieurs tonneaux ;2 ( turn page) tourner la page ;3 [engine] se mettre en marche ;▶ turn [sth/sb] over, turn over [sth/sb]1 ( turn) tourner [page, paper] ; retourner [card, object, mattress, soil, baby, patient] ; faire chavirer [ship] ; he turned the car over sa voiture a fait un tonneau ;2 ( hand over) remettre [object, money, find, papers] (to à) ; livrer [person, fugitive] (to à) ; remettre la succession de [company, business] (to à) ; transmettre [control, power] (to à) ; I'm turning the new recruits over to you les nouvelles recrues sont à vous ;3 ( reflect) I've been turning it over in my mind j'y ai bien réfléchi ;6 [battery, starter motor] faire tourner [engine].■ turn to† GB se mettre au travail, s'y mettre.■ turn up:▶ turn up1 (arrive, show up) arriver, se pointer ○ (to, at à ; for pour) ; to turn up late arriver en retard ; to turn up in jeans se pointer ○ en jean ; she didn't turn up elle ne s'est pas pointée ○ ; guess who turned up at the station devine qui s'est pointé ○ à la gare ;2 ( be found) don't worry-it will turn up ne t'inquiète pas-tu finiras par le retrouver ;3 ( present itself) [opportunity, job] se présenter ; something will turn up (for me/for you etc) je finirai/tu finiras etc par trouver quelque chose ;▶ turn up [sth], turn [sth] up1 (increase, intensify) augmenter [heating, lighting, volume, gas] ; mettre [qch] plus fort [TV, radio, music] ;3 ( discover) déterrer [buried object] ; [person] dénicher ○ [discovery, information] ; facts turned up by the inquiry faits révélés or mis au jour par l'enquête. -
16 office
ˈɔfɪs сущ.
1) а) пост, должность, служба assume an office be in office come into office enter upon office get into office hold office leave office resign office seek office an office under Government take office win office honorary office appointive office elective office high office б) долг, обязанность, функция It is my office to open the mail. ≈ В мои обязанности входит вскрывать почту. Syn: obligation, duty, business, function
2) а) контора, канцелярия, офис to be in the office ≈ служить в конторе, в канцелярии;
быть на месте at/in an office ≈ в офисе She works at our office. ≈ Она работает в нашем офисе. - branch office head office home office main office booking office box office ticket office dead-letter office doctor's office lawyer's office left-luggage office lost-and-found office lost property office met office meteorological office patent office post office printing office dentist's office recruiting office inquiry office office block public office б) ведомство, министерство;
управление Foreign Office Foreign and Commonwealth Office Home Office Office of Education в) кабинет, комната( занимаемая каким-л. должностным лицом) ;
авиац. сл. кабина пилота
3) а) услуга, помощь good offices Syn: service, kindness, attention б) мн. службы( коммунальные - сарай, гараж и т.п.) в) отхожее место
4) церковная служба;
обряд Office for the Dead Office of the Mass last offices
5) разг. знак, намек give the office take the office Syn: hint, signal служба, место, должность, пост - * under Government место на государственной службе - judicial * cудебная должность - holder of an * должностное лицо - to be in * занимать пост - to come into * принять дела;
приступить к исполнению служебных обязанностей - to take * вступить в должность;
приступить к исполнению служебных обязанностей - to leave * уйти со службы - he hasn't run for * for years он уже много лет не выставлял своей кандидатуры (на должность, пост и т. п.) - he was elected twice to the * of president он дважды избирался на пост президента нахождение у власти, на посту - term of * cрок полномочий - to renew the term of * возобновить мандат - to be in * быть у власти( о правительстве) входить в состав правительства, иметь министерский портфель - to take * прийти к власти - to put smb. in * поставить кого-л. у власти - to be corrupted by * поддаться разлагающему влиянию власти контора, офис, канцелярия - lawyer's * адвокатская контора - editorial * редакция - post * почтовое отделение;
почта - publishing * издательство - inquiry * справочное бюро - doctor's * (американизм) кабинет врача - recruiting * призывной пункт - * expenses расходы на оргтехнику - * appliances оргтехника - * hours часы работы учреждения;
приемные часы - his * hours are from 12 to 14 он бывает в конторе с 12 до 14 часов - * number исходящий номер - * furniture конторская мебель, конторское оборудование - * staff конторские служащие - * work канцелярская работа - our London * наше лондонское отделение;
наша контора в Лондоне - to work at an * служить в учреждении - to be in an * быть служащим, клерком и т. п. служебное помещение, кабинет, офис - private * личный кабинет - the chairman's * is to the left кабинет председателя налево фирма, компания, особ. страховая компания( собирательнле) конторские служающие;
служащие учреждений;
клерки;
сотрудники предприятия - the whole * was at her wedding на ее свадьбе присутствовали все сотрудники отдела ведомство, министерство;
управление;
комитет - War O. военное министерство - (the) Foreign O. министерство иностранных дел - Сolonial O. министерство по делам заморских территорий управление, отдел, бюро - International Labour O. международное бюро труда - Record O. Государственный архив - Patent O. патентное бюро - O. of Education упрвление по вопросам образования подсобные помещения;
службы при доме (кладовые и т. п.) конюшни, амбары. коровники и т. п. на ферме обязанность, долг;
функция;
задача;
роль;
предназначение - little domestic *s несложные домашние обязанности - the * of host обязанности хозяина - consular * функции консула, консульские обязанности - he performs the * of treasurer он выполняет фунции казначея услуга;
помощь - good *s добные услуги - ill * плохая услуга религиозный обря;
церковная служба, ежедневное чтение молитв и псалмов;
заупокойная месса - O. of Baptism обряд крещения - O. for the Dead заупокойная служба - O. of the Mass обедня - to say one's * читать вечерюю или утреннюю молитву - to perform the last *s for smb. совершать погребальный обряд над кем-л. (сленг) намек, сведения, знак;
тайный сигнал - to give the * сделать намек;
дать сведения > fat * доходное место > *s of profit оплачиваемый пост (занятие которого членом парламента влечет за собой его отставку) > Holy O. (историческое) Святая палата( официальное название инквизиции) accident ~ бюро по несчастным случаям accountant's ~ бухгалтерия accounting ~ бухгалтерия ~ служба, должность;
an office under Government место на государственной службе;
an honorary office почетная должность under: England ~ the Stuarts Англия в эпоху Стюартов;
an office under Government государственная служба application for ~ просьба о зачислении на должность appointment to ~ назначение на должность appointment to ~ назначение на место appointment to ~ назначение на пост assay ~ пробирная палата assessment ~ налоговое управление audit ~ ревизионное управление automated ~ автоматизированное бюро to take (или to enter upon) ~ вступать в должность;
to be in office быть у власти ~ контора, канцелярия;
амер. кабинет врача;
to be in the office служить в конторе, в канцелярии;
dentist's office амер. зубоврачебный кабинет booking ~ билетная касса branch ~ отделение branch ~ филиал branch post ~ местное почтовое отделение branch post ~ филиал почтового отделения broking firm's ~ представительство брокерской фирмы building ~ строительное управление business ~ торговая контора Cabinet ~ секретариат кабинета министров cargo registration ~ бюро регистрации грузов cash ~ касса cash ~ помещение кассы cashier's ~ касса cashier's ~ помещение кассы central ~ главная контора central ~ главный офис clearance ~ расчетная палата clearance ~ расчетное учреждение clearing ~ расчетная палата clearing ~ расчетное учреждение company registration ~ бюро регистрации компаний complaints ~ бюро рекламаций county revenue ~ налоговая инспекция округа criminal records ~ учреждение, ведущее регистрацию преступлений customs ~ таможня data processing ~ отдел обработки данных delivery post ~ почтовое отделение доставки ~ контора, канцелярия;
амер. кабинет врача;
to be in the office служить в конторе, в канцелярии;
dentist's office амер. зубоврачебный кабинет dismissal from ~ освобождение от должности dispatch ~ экспедиционная контора distraint ~ орган, налагающий арест на имущество в обеспечение выполнения долга district ~ окружная контора district ~ районное отделение district ~ районный офис drawing ~ конструкторский отдел drawing ~ конструкторское бюро eligibility for ~ право на занятие должности eligible for ~ имеющий право на занятие должности employment ~ бюро по найму рабочей силы employment ~ бюро по трудоустройству exchange control ~ центр валютного контроля exchange ~ пункт обмена валюты express parcels ~ отделение срочной доставки посылок foreign exchange ~ пункт обмена иностранной валюты forwarding ~ станция отправления forwarding ~ транспортно-экспедиторская контора forwarding ~ транспортно-экспедиторское учреждение front ~ администрация корпорации front ~ главное управление front ~ дилерская комната front ~ дирекция front ~ правление фирмы front ~ руководство организации front ~ руководящие круги full-time ~ штатная должность general post ~ главный почтамт to get (или to come) into ~ принять дела, приступить к исполнению служебных обязанностей;
to win office победить на выборах, прийти к власти ~ разг. намек, знак;
to give (to take) the office сделать (понять) намек ~ услуга;
good office любезность, одолжение;
ill office плохая услуга government ~ правительственное учреждение head ~ главная контора head ~ правление head ~ управление head post ~ почт. главный почтамт honorary ~ неоплачиваемая должность honorary ~ почетная должность housing ~ управление по жилищному строительству ~ услуга;
good office любезность, одолжение;
ill office плохая услуга in ~ в должности in ~ у власти ineligible for ~ лишенный права занятия должности, лишенный права на пребывание в должности information ~ справочно-информационное бюро inquiry ~ справочное бюро inquiry ~ справочный стол recruiting ~ призывной пункт;
inquiry office справочное бюро;
our London office наш филиал в Лондоне issuing ~ отдел исходящих документов ~ обязанность, долг;
функция;
it is my office to open the mail в мои обязанности входит вскрывать почту joint sales ~ совместный отдел сбыта judicial ~ судебная должность judicial ~ юридическое бюро (палаты лордов) labour ~ отдел кадров land registry ~ государственная контора, регистрирующая земельные сделки ~ церковная служба;
обряд;
Office for the Dead заупокойная служба;
the Office of the Mass обедня;
the last offices похоронный обряд law ~ адвокатская фирма law ~ контора адвокатов law ~ судебное ведомство law ~ юридическая фирма to hold ~ занимать пост;
to leave (или to resign) office уйти с должности licensing ~ отдел лицензий life ~ контора по страхованию жизни local branch ~ контора местного отделения local government ~ муниципальное учреждение local ~ местная контора;
местное бюро local ~ местная контора lost property ~ бюро находок luggage registration ~ отделение регистрации багажа main ~ главная контора main ~ главное управление mining ~ управление горной промышленности ministerial ~ канцелярия министра ministerial ~ министерство misconduct in ~ нарушение служебных обязанностей municipal architect's ~ управление архитектора города municipal ~ муниципальное управление national debt ~ отдел банка по государственному долгу national registration ~ государственное бюро записи актов гражданского состояния non-eligibility for ~ отсутствие права на занятие должности non-eligible for ~ не имеющий права на зянятие должности notary's ~ нотариальная контора office бюро ~ ведомство, министерство, контора, канцелярия ~ ведомство, министерство;
управление;
Office of Education Федеральное управление просвещения (в США) ~ ведомство ~ должность ~ канцелярия ~ контора, канцелярия;
амер. кабинет врача;
to be in the office служить в конторе, в канцелярии;
dentist's office амер. зубоврачебный кабинет ~ контора ~ министерство ~ разг. намек, знак;
to give (to take) the office сделать (понять) намек ~ обязанность, долг;
функция;
it is my office to open the mail в мои обязанности входит вскрывать почту ~ обязанность ~ офис ~ пост ~ расследование по вопросам, связанным с правом короны на недвижимое или движимое имущество ~ служба, должность;
an office under Government место на государственной службе;
an honorary office почетная должность ~ служба ~ pl службы при доме (кладовые и т. п.) ~ служебное помещение ~ управление ~ услуга ~ услуга;
good office любезность, одолжение;
ill office плохая услуга ~ учреждение ~ функция ~ церковная служба;
обряд;
Office for the Dead заупокойная служба;
the Office of the Mass обедня;
the last offices похоронный обряд ~ block административное здание;
здание, в котором помещаются конторы разных фирм ~ церковная служба;
обряд;
Office for the Dead заупокойная служба;
the Office of the Mass обедня;
the last offices похоронный обряд ~ ведомство, министерство;
управление;
Office of Education Федеральное управление просвещения (в США) ~ of future отдел перспективного планирования ~ of issue эмитент ~ of notary public государственная нотариальная контора ~ of patent agents бюро патентных поверенных ~ церковная служба;
обряд;
Office for the Dead заупокойная служба;
the Office of the Mass обедня;
the last offices похоронный обряд recruiting ~ призывной пункт;
inquiry office справочное бюро;
our London office наш филиал в Лондоне paperless ~ вчт. безбумажное учреждение paperless ~ организация с безбумажным делопроизводством parcels ~ грузовая контора parcels ~ ж.-д. посылочное отделение patent ~ патентное бюро patent ~ патентное ведомство patent: ~ office бюро патентов;
patent right амер. патент pay ~ платежная касса pay ~ платежное учреждение pay ~ финансовая часть payment ~ касса period in ~ период нахождения в должности personnel ~ отдел кадров placement ~ бюро трудоустройства post ~ почтовое отделение prefect's ~ префектура Prime Minister's Office канцелярия премьер-министра public employment ~ государственная контора по трудоустройству public ~ государственное учреждение public ~ муниципальное учреждение public: ~ общественный;
государственный;
public man общественный деятель;
public office государственное, муниципальное или общественное учреждение public prosecutor's ~ прокуратура public record ~ государственный архив record: Record Office, Public Record Office Государственный архив public relations ~ отдел по связям с общественными организациями purchasing ~ офис компании, где оформляются все ее покупки Record Office государственный архив (Великобритания) record: Record Office, Public Record Office Государственный архив recruiting ~ призывной пункт;
inquiry office справочное бюро;
our London office наш филиал в Лондоне regional ~ региональное бюро regional ~ региональное управление register ~ бюро записи актов гражданского состояния register ~ регистратура register: ~ office = registry registered ~ зарегистрированная контора registered ~ официальный адрес правления компании registered ~ юридический адрес компании registrar's ~ регистрационное бюро registry ~ регистратура;
отдел записи актов гражданского состояния removal from ~ смещение с должности representative ~ представительство revenue ~ бюро налогов и сборов salary ~ отдел заработной платы sales ~ отдел сбыта shipping ~ транспортная контора social service ~ бюро социального обслуживания social welfare ~ бюро социального обеспечения sorting ~ сортировочный отдел State Accident Compensation Office Государственное управление (бюро) по выплате компенсаций в связи с несчастным случаем status inquiry ~ орган обследования общественного положения to take (или to enter upon) ~ вступать в должность;
to be in office быть у власти take ~ вступать в должность tax collector's ~ налоговое управление tax ~ налоговое управление ticket ~ билетная касса tourist information ~ туристическое бюро vacant ~ вакансия vacant ~ вакантная должность wage ~ касса wage ~ расчетный отдел to get (или to come) into ~ принять дела, приступить к исполнению служебных обязанностей;
to win office победить на выборах, прийти к власти -
17 contractor
сущ.1) эк., юр. подрядчик, контрактор; поставщик (физическое или юридическое лицо, выполняющее какие-л. работы или оказывающее услуги по контракту)ATTRIBUTES:
a/v contractor — поставщик аудио- и видеооборудования
See:advertising contractor, agricultural contractor, associate contractor, co-contractor, christmas-tree contractor, defense contractor, development contractor, exhibition contractor, farm labor contractors, federal contractor, field contractor, general contractor, government contractor, haulage contractor, home improvement contractor, independent contractor, joint contractor, low level contractor, mail contractor, main contractor, original contractor, outside contractor, poster contractor, prime contractor, private contractor, public contractor, specialist contractor, subcontractor, sub-contractor, contractor agreement, contractor loan, contractor's all risks, contractor's capability, contractor's fee, contractor's services, Building Equipment Contractors, Building Finishing Contractors, contractor controlled insurance program, contractor performance evaluation, contractor-controlled insurance program, Foundation, Structure, and Building Exterior Contractors, Foundation, Structure, and Building Exterior Contractors, Foundation, Structure, and Building Exterior Contractors, Foundation, Structure, and Building Exterior Contractors, Foundation, Structure, and Building Exterior Contractors, Foundation, Structure, and Building Exterior Contractors, Foundation, Structure, and Building Exterior Contractors, Foundation, Structure, and Building Exterior Contractors, Foundation, Structure, and Building Exterior Contractors, Foundation, Structure, and Building Exterior Contractors, Foundation, Structure, and Building Exterior Contractors, Foundation, Structure, and Building Exterior Contractors, Foundation, Structure, and Building Exterior Contractors, Foundation, Structure, and Building Exterior Contractors2) эк., юр., амер. контрактор* (принципал, дающий поручение поверенному на разовой основе)See:
* * *
контрактор, подрядчик.* * *1) исполнитель; 2) /construction-man/ подрядчик* * *. организация или лицо, принимающие на себя определенные обязательства по контракту. . Словарь экономических терминов 1 .* * *-----специализированная фирма (организация), выполняющая строительно-монтажные работы при сооружении объектов в стране заказчика на основе договоров подряда на капитальное строительство -
18 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 -
19 bookkeeper
сущ.тж. book-keeper учет счетовод, бухгалтер, учетный [счетный\] работник (работник, который регистрирует факты хозяйственной жизни в учетных регистрах)general book-keeper — главный счетовод [бухгалтер\]
bookkeeper for the farm’s operations — счетовод по сельскохозяйственным работам
Syn:See: -
20 course
course [kɔ:s]route ⇒ 1 (a) ligne de conduite ⇒ 1 (b) cours ⇒ 1 (c), 1 (d) plat ⇒ 1 (f) terrain ⇒ 1 (g) au cours de ⇒ 4 bien sûr ⇒ 51 noun∎ what is our course? quelle est notre route?;∎ to change course (ship, plane) changer de cap; figurative (argument, discussion) changer de direction, dévier; (company) changer de cap;∎ figurative the company is on course to achieve a record profit la société est bien partie pour atteindre des bénéfices record;∎ to be off course (ship, plane) dévier de son cap;∎ you're a long way off course (walking, driving) vous n'êtes pas du tout dans la bonne direction ou sur la bonne route; (with project, workflow) vous êtes en mauvaise voie;∎ to set a course for Marseilles (ship, plane) mettre le cap sur Marseille∎ course (of action) ligne f (de conduite);∎ what is the recommended course of action in such cases? quelle est la ligne de conduite conseillée dans de tels cas?;∎ what other course is open to us? quelle autre solution avons-nous?;∎ your best course of action is to sue la meilleure chose que vous ayez à faire est d'intenter un procès;∎ proverb the course of true love never runs smooth les grandes amours sont toujours orageuses(c) (development, progress → of history, war) cours m;∎ the law must take its course la loi doit suivre son cours;∎ the illness takes or runs its course la maladie suit son cours;∎ in the course of time avec le temps;∎ in the course of time he became a very wealthy man il a fini par devenir très riche;∎ you will forget him in the course of time tu finiras par l'oublier, avec le temps tu l'oublieras;∎ in the normal or ordinary course of events normalement, en temps normal;∎ a building in the course of construction/demolition un bâtiment en cours de construction/démolition∎ a geography/music course des cours mpl de géographie/musique;∎ he's giving a course of lectures on romanticism this term ce trimestre il fait un cours sur le romantisme;∎ it's a five-year course c'est un enseignement sur cinq ans;∎ we offer courses in a number of subjects nous offrons ou proposons des cours dans plusieurs domaines;∎ he has published a French course il a publié une méthode de français;∎ to go on a (training) course faire un stage;∎ I'm taking or doing a computer course je suis des cours ou un stage d'informatique;∎ what are the other people on the course like? comment sont les autres personnes qui suivent les cours?∎ a course of injections une série de piqûres;∎ a course of pills un traitement à base de comprimés;∎ course of treatment (for an illness) traitement m∎ first course entrée f;∎ they were halfway through the second course when the telephone rang ils en étaient au plat principal lorsque le téléphone sonna;∎ there's a cheese course as well il y a aussi du fromage∎ figurative to stay the course tenir le coup∎ tears coursed down his cheeks les larmes ruisselaient sur ses joues;∎ I could feel the blood coursing through my veins je sentais le sang bouillonner dans mes veines3 adverbfamiliar (of course) bien sûr□ ;∎ course I believe you bien sûr que je te croisau cours de;∎ in the course of the next few weeks dans le courant des semaines qui viennentbien sûr;∎ of course I believe you/she loves you bien sûr que je te crois/qu'elle t'aime;∎ no one believed me, of course évidemment ou bien sûr, personne ne m'a cru;∎ ironic I don't matter, of course évidemment ou naturellement, moi, je ne compte pas;∎ of course I'll tell you il va de soi que je vous le dirai;∎ may I use your phone? - of course! puis-je utiliser votre téléphone? - mais bien sûr!;∎ was there much damage? - of course! y a-t-il eu beaucoup de dégâts? - tu parles!;∎ of course not! bien sûr que non!
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