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non-profit management

Толкование Перевод

1 non-profit management

упр. управление некоммерческими организациями (теоретическая дисциплина и практическая деятельность, связанные с управлением благотворительными, общественными и пр. организациями, чъей целью не является получение прибыли; является приложением общей теории управления органиациями)

See:

management 2), a business management

Англо-русский экономический словарь > non-profit management
2 non-profit

1. прил.
тж. nonprofit эк. некоммерческий (об организации, не ставящей своей целью извлечение прибыли; не предназначенный для получения прибыли)

nonprofit purpose [goal\] — некоммерческая цель

Syn:

uncommercial 1), not-for-profit, non-for-profit, non-profit-making, non-commercial

Ant:

not-for-profit accounting, non-profit management, non-profit marketing, non-profit organization

See:

not-for-profit accounting, non-profit management, non-profit marketing, non-profit organization
2. сущ.
эк., преим. мн. = non-profit organization

* * *
= not-for-profit.
* * *

некоммерческий

Англо-русский экономический словарь > non-profit
3 management

сущ.

сокр. mgmt

1)

а) общ. управление, регулирование (оказание воздействия на какой-л. процесс или объект, чтобы достичь его желаемого поведения или состояния)

management of the economy — регулирование экономики

traffic management — регулирование дорожного движения

management of natural resources — регулирование использования природных ресурсов

agricultural waste management — регулирование использования отходов сельского производства

See:

account management, asset management, asset/liability management, cash management, cost management, community management, customer management, customer relationship management, credit management, database management, debt management, distribution management, facilities management, fiduciary management, investment management, liability management, liquidity management, pension management, pensions management, price management, risk management, stakeholder management, trust management, portfolio management

б) общ. ведение; осуществление; содержание

orchard management — садоводство

apiary management — содержание пасеки

Syn:

keeping

See:

home management

2)

а) упр. менеджмент, управление (научная дисциплина и практическая деятельность, связанная с управлением организацией; включает в себя определение целей и стратегии развития организации, оценку имеющихся ресурсов и распределение их между различными видами деятельности, планирование структуры организации, контроль за ее деятельностью)

company management — управление компанией

Will an external institutional investor attempt to interfere in the management of the company? — Будет ли внешний институциональный инвестор вмешиваться в управление компанией?

poor [bad\] management — менеджмент низкого уровня, слабый менеджмент

Many companies go bankrupt due to bad management. — Многие компании разоряются из-за непрофессионального управления.

Syn:

general management, organization management

See:

organization, manager, manage, sector of management CHILD [type\]: adaptive management CHILD [time\]: strategic management, day-to-day management CHILD [entity\]: administrative management, business management, non-profit management, event management, factory management, bank management CHILD [function\]: advertising management, operations management, financial management, information management, international management, labour management, personnel management, human resource management, supplier relationship management, managerial accounting, sales-force management, marketing management, management accountant, management consultant, approach to management, concentration of management, management assistance, Chartered Management Institute, Heller's Law, industrial management

б) упр. управление, заведование, руководство, администрирование (выполнение функции начальника в какой-л. организации, руководителя какой-л. деятельностью и т. п.)

Syn:

administration, control, direction

3) упр. правление; администрация, дирекция, руководство (руководители какой-л. организации)

be appointed to management — быть назначенным на руководящую должность

in the judgement of the management — по мнению руководства

join the management — войти в руководство

The management are aware of the problem. — Администрации известно об этой проблеме.

All senior management were told to leave. — Все высшее руководство попросили уйти.

Syn:

executive

See:

incumbent management, management-controlled corporation, top management, senior management, general management, higher management, top executive management

4) эк. менеджмент, управление (в экономической теории: деятельность, представляющая собой соединение различных ресурсов для производства продукта; иногда отождествляется с предпринимательством, при этом часто рассматривается как четвертый фактор производства наряду с трудом, капиталом и землей; некоторые теоретики считают разновидностью труда — "труд управляющих" — за который управляющие получают зарплату; в последнем случае предпринимательство часто понимается как поиск новых коммерческих идей в отличие от менеджмента, который рассматривается как реализация уже известных способов производства)

5) общ., устар. умение владеть (инструментом, оружием и т. п.); умение справляться (с делами, ситуацией и т. п.); прием, уловка, хитрость (достижение цели с помощью хитрости и т. п.)

We rely not upon management or trickery, but upon our own hearts and hands. — Мы полагаемся не на хитрости и обман, а на наши собственные сердца и руки.

Syn:

trick, ruse

See:

impression management

* * *
менеджмент: 1) управление: постановка целей, выработка методов их достижения и реализация поставленных задач, т. е. управление деятельностью корпорации в интересах самой корпорации и ее акционеров; включает эффективное использование всех ресурсов корпорации; см. five m's; 2) люди - управляющие (менеджеры) корпорации.
* * *

руководство ЕБРР; руководство (банка, компании); менеджмент; управление
. . Словарь экономических терминов .
* * *

Менеджмент

управление

1. руководство организацией, что в экономической теории иногда рассматривается как фактор производства

2. люди, занятые, руководством организации

Англо-русский экономический словарь > management
4 non-for-profit financial management

фин. некоммерческий финансовый менеджемент* ( управление финансовой деятельностью некоммерческих организаций)

See:

non-profit corporation, non-for-profit business

Англо-русский экономический словарь > non-for-profit financial management
5 business management

упр. бизнес-менеджмент, управление коммерческими организациями (теоретическая дисциплина и практическая деятельность, связанная с управлением коммерческим предприятием; является одним из разделов общей теории управления организацией)

See:

non-profit management, business administration

* * *

управление предприятием

Англо-русский экономический словарь > business management
6 marketing

сущ.

1) эк. торговля, реализация, продажа, сбыт (процесс передачи товаров от производителей промежуточным или конечным потребителям)

agricultural marketing — реализация сельхозпродукции

catalogue marketing — продажа по каталогам

ATTRIBUTES: cooperative, direct 1. 3), domestic 1. 2) а), global 1. 1) а), local 1. 1) а), mass 3. 1) а), national 1. 1) а), regional

See:

cooperative marketing 2), direct marketing 2), domestic marketing 2), global marketing 2), 1), local marketing 2), mass marketing 2), national marketing 2), regional marketing 2) marketing authority, marketing behaviour 2), marketing board, marketing contract, marketing facilities 1), marketing level 2), marketing outlet 2), marketing permit, marketing position 2), marketing potential 2), marketing quota, marketing territory, marketing transaction 2), marketing year, usual marketing requirements, advertising, selling, merchandising

2) марк. маркетинг (система методов и средств продвижения товаров или услуг от производителя к потребителю; включает анализ рынка, дизайн, разработку упаковки, разработку системы сбыта, рекламу и т. д.)

marketing career — карьера в сфере маркетинга

marketing consultant — консультант по маркетингу

marketing director — маркетинговый директор, директор по маркетингу

marketing executive — маркетинговый руководитель

marketing experience — опыт в области маркетинга

marketing expert — маркетинговый эксперт, эксперт в области маркетинга

marketing expertise — маркетинговая экспертиза, экспертная оценка в области маркетинга

Do we need to improve marketing or simply drop a particular product? — Нужно ли нам улучшить маркетинг или лучше отказаться от какого-л. продукта?

Internet marketing is not as difficult as it sounds. — Маркетинг в интернет не так сложен, как может показаться.

ATTRIBUTES: affinity, agricultural, ambush, back end, bank, bench, brand, business site, business-to-business, buzz, catalogue, cause-related, celebrity, circulation, competitive, concentrated 1) а), consumer goods, consumer, consumer-oriented, convergent, conversion, cooperative, corporate, counter, cross, customized, database, data-driven, developing, differentiated, dimensional, direct mail, direct, direct response, divergent, domestic 2) а), door-to-door, electronic, enlightened, ethnic, event, exponential, export 3. 2) а), farm 1. 1) а), financial 1. 2) а), foreign 1. 1) б), fraudulent, front end, full-scale, generic, geodemographic, global 1. 1) б), grassroots, green, grey, health care, housing, idea, incentive, industrial 1. 1) а), а, innovative, integrated, interactive, international, Internet, joint, knowledge-based, leveraged, list, local 1. 1) а), mass, media, multichannel, multilevel, multisegment, multistep, national 1. 1) а), negative option, network, niche, non-profit, one-step, one-to-one, on-line, operational, opt-in, opt-out, organic, organizational, permission, person, personal, personnel, place, product, product-differentiated, product-oriented, promotion, promotional, referral, regional, request, retail, scientific, segmented, sense-of-mission, service 1. 2) а), shopper, social, societal, sports, stimulating, strategic, structure, supporting, symbiotic, synchro, tactical, target 3. 2) а), targeted, telephone, television, test, trade, undifferentiated, unsegmented, vacation, value, vendor, video, viral, world

COMBS: four P's of marketing, strategy of marketing

See:

affinity marketing, agricultural marketing, agrimarketing, ambush marketing, back end marketing, back-end marketing, bank marketing, benchmarketing, brand marketing, business site marketing, business-to-business marketing, buzz marketing, catalogue marketing, cause-related marketing, celebrity marketing, circulation marketing, comarketing, co-marketing, competitive marketing, concentrated marketing, consumer goods marketing, consumer marketing, consumer-oriented marketing, convergent marketing, conversion marketing, cooperative marketing 1), corporate marketing, countermarketing, counter-marketing, cross-marketing, customized marketing, database marketing, data-driven marketing, demarketing, developing marketing, differentiated marketing, dimensional marketing, direct mail marketing, direct marketing 1), direct response marketing, direct-mail marketing, divergent marketing, domestic marketing 1), door-to-door marketing, electronic marketing, e-marketing, enlightened marketing, ethnic marketing, event marketing, events marketing, exponential marketing, export marketing, farm marketing, financial marketing, foreign marketing, fraudulent marketing, front end marketing, front-end marketing, full-scale marketing, generic marketing, geodemographic marketing, global marketing 1), grassroots marketing, green marketing, grey marketing, health care marketing, housing marketing, idea marketing, incentive marketing, industrial marketing, innovative marketing, integrated marketing, interactive marketing, international marketing, 2), joint marketing, knowledge-based marketing, leveraged marketing, list marketing, local marketing 1), macromarketing, mass marketing 1), media marketing, megamarketing, micromarketing, micro-marketing, multilevel marketing, multisegment marketing, multistep marketing, multi-step marketing, national marketing 1), negative option marketing, network marketing, niche marketing, non-profit marketing, one-step marketing, one-to-one marketing, on-line marketing, operational marketing, opt-in marketing, opt-out marketing, organic marketing, organizational marketing, permission marketing, person marketing, personal marketing, personnel marketing, place marketing, political candidate marketing, political marketing, pre-emptive marketing, premarketing, pre-marketing, product marketing, product-differentiated marketing, product-oriented marketing, promotion marketing, promotional marketing, referral marketing, regional marketing 1), remarketing, request marketing, retail marketing, scientific marketing, segmented marketing, sense-of-mission marketing, services marketing, shopper marketing, social marketing, societal marketing, sports marketing, stimulating marketing, strategic marketing, structure marketing, supporting marketing, symbiotic marketing, synchro marketing, synchromarketing, tactical marketing, target marketing, targeted marketing, telemarketing, telephone marketing, television marketing, test marketing, trade marketing, undifferentiated marketing, unsegmented marketing, vacation marketing, value marketing, vendor marketing, video marketing, viral marketing, world marketing, marketing action, marketing administration, marketing agency, marketing agreement, marketing analysis, marketing analyst, marketing appeal, marketing approach, marketing area, marketing arithmetic, marketing audit, marketing auditor, marketing behaviour 1), marketing bill, marketing budget, marketing campaign, marketing capability, marketing career, marketing chain, marketing channel, marketing communications, marketing company, marketing concept, marketing consultant, marketing control, marketing cooperation, marketing cooperative, marketing cost, marketing database, marketing decision, marketing department, marketing editor, marketing effectiveness, marketing efficiency, marketing environment, marketing ethics, marketing evaluation, marketing event, marketing expenditure, marketing expense, marketing expense-to-sales analysis, marketing experiment, marketing facilities 2), marketing feasibility, marketing firm, marketing function, marketing image, marketing implications, marketing information system, marketing instrument, marketing intelligence, marketing intermediary, marketing launch, marketing level 1), marketing logistics, marketing man, marketing management, marketing manager, marketing margin, marketing media, marketing medium, marketing middleman, marketing mix, marketing model, marketing myopia, marketing niche, marketing offer, marketing opportunity, marketing organization, marketing orientation, marketing outlet 1), marketing overkill, marketing performance, marketing plan, marketing planning, marketing position 1), marketing positioning, marketing potential 1), marketing productivity, marketing representative, marketing research, marketing response, marketing risk, marketing science, marketing scientist, marketing segmentation, marketing service, marketing specialist, marketing spread, marketing stimulus, marketing strategy, marketing strength, marketing support, marketing system, marketing tactics, marketing technique, marketing tool, marketing transaction 1), marketing value, marketing warfare, marketing weakness, advertising, pricing, promotion, product line, ICC / ESOMAR International Code of Marketing and Social Research Practice, ICC Guidelines / Code on Advertising and Marketing on the Internet, ICC International Codes of Marketing and Advertising Practices, Journal of Marketing, Marketing Society, American Marketing Association, British Institute of Marketing, Chartered Institute of Marketing, Communication, Advertising and Marketing Education Foundation, Communication, Advertising and Marketing Education Foundation, Communication, Advertising and Marketing Education Foundation, Communication, Advertising and Marketing Education Foundation, Communication, Advertising and Marketing Education Foundation, Communication, Advertising and Marketing Education Foundation, Communication, Advertising and Marketing Education Foundation, Communication, Advertising and Marketing Education Foundation

3) торг. покупка продуктов (как правило, на рынке), закупка провизии

I could prove that any male could do the weekly marketing at our local Ding Dong faster than any Mom. — Могу сказать с уверенностью, что любой мужчина может закупать провизию в нашем местном "Динг-Донге" быстрее домохозяйки.

See:

shopping, market 1. 1) а)

4) потр., редк. предметы торговли; купленные товары [продукты\]

See:

grocery

* * *
маркетинг: система методов и средств продвижения товаров от производителя к потребителю; включает анализ рынка, дизайн, разработку упаковки, организацию сбыта, рекламу и т. д.
* * *

МАРКЕТИНГ
. система организации производственно-сбытовой деятельности предприятия, в основе которой лежит комплексное изучение рынка, оценка и учет всех условий производства и сбыта продукции, товаров, услуг в ближайшее и более отдаленной перспективе. Основными элементами М. выступают: маркетинговые исследования и сбор информации, планирование ассортимента продукции, реализация, реклама и стимулирование сбыта. . Словарь экономических терминов 1 .
* * *

Маркетинг

маркетинг’

процесс выявления, максимизации и удовлетворения потребительского спроса на изделия компании

Англо-русский экономический словарь > marketing
7 collective

adj

zajednički, udruћen, kolektivan

• collective consumption by general government zajednička potroљnja opće drћave

• collective consumption by private non-profit institutions zajednička potroљnja privatnih neprofitnih institucija

• collective investment fund zajednički investicijski fondovi

• collective investment management upravljanje zajedničkim ulaganjima

• collective investment undertaking poduzeće za zajednička ulaganja

• collective redundancy kolektivno otpuљtanje

Bilj.: Najmanje deset radnika iz razloga koji nisu povezani s dotičnim radnicima

Englesko-Hrvatski Glosar bankarstva, osiguranja i ostalih financijskih usluga > collective
8 institution

1) учреждение; общество, объединение; институт

2) здание

•

- finance institutions
- human settlement institution and management - legal institution - lending institution - loan institution - nonconventional finance institution - non-profit institution - settlements institution - settlements finance institution

Англо-русский строительный словарь > institution
9 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.

Introduction

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.

Principles of the framework

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)

The framework for public expenditure is divided between
"
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.

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Departmental Expenditure Limits ( DEL)

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.

Annually Managed Expenditure ( AME)

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.

Total Managed Expenditure

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.

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Resource Accounting and Budgeting ( RAB)

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
"
Administration Budgets (see below)

Administration Budgets

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.

Spending Reviews

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.

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Comprehensive Spending Review 2007

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.

Obtaining good performance

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.

Departmental Investment Strategies (DISs)

To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.

This document was updated on 19 December 2005.

Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money

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GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money
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GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money

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GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.

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64Managing Public Money

Англо-русский экономический словарь > near cash
10 company

сущ.

1) общ. общество, компания; гость, гости

in company — в обществе, на людях

in company with smb. — в обществе кого-л.

to expect company — ждать гостей

2) общ. собеседник; партнер по общению

to be good company — быть приятным собеседником

3) сокр. Co

а) эк. компания; фирма; предприятие

furniture company — мебельная фирма

bus company — компания автобусного транспорта

capital goods company — компания, выпускающая средства производства

company under foreign ownership — компания, являющаяся иностранной собственностью

authority to bind a company — право налагать обязательство на компанию

to set up [form, found\] a company — основать [учредить\] компанию

to buy control of the company — приобрести контрольный пакет акций компании

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 Company

б) 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:

firm

See:

corporation б), partnership 3) б), sole proprietorship, association 1) б)

в) эк., юр., брит. = corporation 2) б),

г) ист. (те члены коммерческой организации, чьи фамилии не упоминаются в названии)

John Jones and Company — Джон Джонс и компания

See:

commercial organization

4) общ., разг., амер. контора*, органы* (Центральное разведывательное управление США, ЦРУ; с определенным артиклем, с прописной буквы)

See:

Central Intelligence Agency

5) эк. тр. гильдия (организация, действующая в Лондонском Сити, занимающаяся в основном благотворительной деятельностью и образовавшаяся из средневековых профессиональных объединений)

Drapers' Company — Гильдия драпировщиков

Grocers' Company — Гильдия бакалейщиков

6) мор. экипаж, команда

7) воен. воинская единица; батальон, рота ( пехотные), батарея ( артиллерийская), эскадрон ( кавалерийский)

See:

company officer 1)

* * *
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 .
* * *

Менеджмент

компания

корпоративное предприятие, которое является юридическим лицом, в отличие от его участников; компания оперирует как самостоятельная единица, успеха которой добиваются все ее члены

Англо-русский экономический словарь > company
11 share

1. сущ.
1)

а) эк. доля, часть (напр., рынка, имущества, доходов и т. п.); квота

proportional 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 reinsurance

б) общ. доля, удел, участь

I 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.

the hardest work fell to her share — самая тяжелая работа выпала на ее долю

2) общ. участие; роль

to 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.)

share in a cooperative — пай в кооперативе

See:

share insurance

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 of a firm — акции фирмы

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 scheme

в) 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 share

4)

а) с.-х. (плужный/плужной) лемех, (плужный/плужной) сошник, лемеш, плужник (часть плуга, сабана или косули, подрезающая пласт земли снизу)

digging share — подкапывающий лемех

Syn:

plow share, plowshare, ploughshare

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:

cultivator share
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

to share experience — делиться опытом

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.)

to share a house with four other people — жить в одном доме вместе с четырьмя другими людьми

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.)

to share in the project — участвовать в проекте

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:

participate

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.

* * *
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 .
* * *

Инвестиционная деятельность

акция

1. ценная бумага, являющаяся титулом собственности на часть имущества компании; лицо, инвестирующее средства в компанию, может ограничить свою ответственность суммой стоимости акций

2. долевое участие доля собственных ресурсов заемщика и кредита банка в формировании затрат или в инвестициях

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Международное страхование

часть (доля) участия

применяется в практике перестрахования, когда первоначальный страховщик удерживает на своей ответственности часть риска, а оставшуюся передает в перестрахование

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Ценные бумаги/Биржевая деятельность

акция

ценная бумага, удостоверяющая участие ее вла-дельца в капитале акционерного общества <5>stock

Англо-русский экономический словарь > share
12 account

1. сущ.
сокр. acct, a/c

1)

а) банк. счет (денежные средства в кредитно-финансовом учреждении, которые принадлежат какому-л. лицу и с которыми это учреждение обязуется осуществлять какие-л. действия по указаниям этого лица)

to deposit money into a bank account — вносить [класть\] деньги на банковский счет

to draw money from an account — снимать деньги со счета

to open an account — открывать счет

to close an account — закрыть 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 statement

б) 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:

charge account

See:

stop an account, open account

в) бирж. = brokerage account

2) учет, торг. счет-фактура (расчетный документ, который составляется продавцом при реализации товаров или услуг и служит основанием для уплаты налогов)

to issue an account — выписать счет-фактуру

to send an account — послать счет-фактуру

to pay [to settle\] an account — заплатить по счету, расплатиться

account for the goods — счет-фактура на товар

See:

invoice, factored accounts, account rendered, accounts receivable, accounts payable

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 method

4)

а) общ. отчет; доклад, сообщение

an 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

by his own accounts — по его собственному признанию

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

company reports and accounts — отчеты и бухгалтерские книги 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 period

5) общ. расчет, подсчет

to 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)

actors' accounts — мнения социальных акторов

See:

ethnomethodology

7) марк. заказчик ( любой), покупатель, клиент

new 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 ratio

8) 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:

account day, dealing within the account, London Stock Exchange, new time
2. гл.
1) общ. считать, рассматривать, признавать

He 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.)

to account to the manager for the expenses — отчитываться перед руководителем за потраченные суммы

See:

accountable

3) общ. отвечать, нести ответственность

He will account for his crime. — Он ответит за свое преступление.

Syn:

answer

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:

accounting, accountant

* * *
(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;
charge 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 .
* * *

Реклама

клиент, рекламодатель, заказчик

клиент рекламного агентства или фирма, непосредственно размещающая свои рекламные сообщения в средствах распространения рекламы

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Бухгалтерия и аудит

счет

озаглавленный раздел бухгалтерской книги, в котором регистрируется движение средств, относящихся к определенному лицу или объекту

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Банки/Банковские операции

1. счет

Банки/Банковские операции

2.совокупность записей, обслуживающих движение денежных средств по какому-либо конкретному направлению

Банки/Банковские операции

3. выписка из текущего счета

копия состояния текущего счета клиента за определенный период по схеме: приход-расход-проценты и т. д.

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Финансы/Кредит/Валюта

1. финансовый счет

2. запись финансовой операции

Англо-русский экономический словарь > account
13 ♦ rule

♦ rule /ru:l/
n.

1 regola; regolamento: grammatical rules, regole grammaticali; (mat.) the rule of three, la regola del tre semplice; rules and regulations, regole e regolamenti; a set of rules, un regolamento; una normativa; the rule of force, la legge della forza; (relig.) the Benedictine rule, la regola (monastica) di San Benedetto; to follow [break] the rules, seguire [infrangere] le regole; to play by the rules, rispettare le regole; attenersi alle regole; to be against the rules, essere contro le regole; essere vietato; to set the rules, stabilire le regole; to flout the rules, ignorare apertamente il regolamento; DIALOGO → - Absence- You know the rules, conosci le regole; to bend (o to stretch) the rules for sb., fare uno strappo alle regole (o un'eccezione) per q.; cardinal rule, regola fondamentale; strict rules, regole rigide

2 norma; consuetudine: a hard and fast rule, una norma precisa; an unwritten rule, una norma non scritta; to be the rule, essere la norma; Long working hours are the rule here, gli orari di lavoro prolungati qui sono la norma; He makes it a rule to go for a walk every day, è sua buona norma fare una passeggiata tutti i giorni

3 [u] dominio; governo: under British rule, sotto il dominio britannico; (polit.) direct rule, amministrazione diretta (in Irlanda del Nord: da parte di Londra); 20 years of socialist rule, vent'anni di governo socialista; Once we were under Florentine rule, un tempo eravamo sotto la signoria di Firenze; mob rule, illegalità al governo

4 riga (da disegno); regolo ( calcolatore): a foot-rule, un regolo di un piede ( circa trenta centimetri)

5 (leg.) decisione; ordine; ordinanza: (fam. USA) gag rule, norma limitativa della libertà di parola e di stampa

6 (tipogr.) filetto: dotted rule, filetto punteggiato

7 (pl.) ( sport) regolamento: the rules of the game, il regolamento (o le regole) del gioco; The tournament will be conducted under the rules of tennis, il torneo si svolgerà secondo le regole del tennis

● rule book ► rulebook □ (falegn.) rule joint, giunto a regolo □ rule-making power, potere normativo ( del governo) □ (leg.) rules of court, norme procedurali □ the rule of law, il dominio della legge; il principio della legalità □ the rule of the road, (autom.) le regole di precedenza; (naut.) le regole per prevenire le collisioni in mare □ rule of thumb, regola empirica; regola pratica □ rule-of-thumb, approssimativo; empirico; pratico □ as a rule, generalmente; di regola □ by rule, secondo le regole □ by rule of thumb, empiricamente; a lume di naso (fam.) □ rules are rules, le regole sono regole □ ( di operai) to work to rule, lavorare facendo ostruzionismo ( applicando rigidamente i regolamenti); fare uno sciopero bianco.
(to) rule /ru:l/
v. t. e i.

1 dominare; governare; The Queen of England reigns but does not rule, la regina di Inghilterra regna ma non governa; to rule a country, governare un paese; Parts of Italy were ruled by Austria for many years, una parte dell'Italia è stata sotto il dominio austriaco per molti anni; King Alfred ruled wisely over his people, re Alfredo ha governato il suo popolo saggiamente; to rule as an absolute monarch, regnare da monarca assoluto

2 dominare; influenzare: Don't be ruled by envy, non lasciarti dominare dall'invidia; Her life is ruled by ambition, è l'ambizione a guidare la sua vita

3 (leg., sport) deliberare; giudicare; dichiarare: The court ruled the validity of the deed, il tribunale ha riconosciuto la validità dell'atto; The judge ruled that the question was out of order, il giudice ha dichiarato che la domanda non era ammissibile; The court ruled his behaviour unlawful, la corte ha giudicato illegittimo il suo comportamento; The court will rule on the matter, la corte delibererà in merito; The judge ruled against the plaintiff, il giudice si è pronunciato a sfavore dell'attore; The management has ruled against any wage rise, gli amministratori hanno deliberato di non concedere aumenti salariali

4 avere la meglio su, prevalere in: Profit taking ruled the stock market yesterday, le prese di beneficio hanno prevalso ieri nel mercato azionario

5 (fam.: di una squadra, una moda, ecc.) dominare; ( di una persona) essere il migliore; essere il numero uno: (spec. sport) to rule O.K., essere il più forte; In the world of modern art, he rules supreme, nel mondo dell'arte moderna, ha il dominio incontrastato

6 (arc.) guidare; moderare: He was ruled by his friends, si lasciava guidare dagli amici; to rule a horse, tenere a freno un cavallo; to rule one's passions, moderare le proprie passioni

7 tracciare ( una riga) col regolo

● ( sport) to rule sb. offside, dichiarare q. in fuorigioco □ to rule the roost ► roost □ to rule with an iron hand (o with a rod of iron), utilizzare il pugno di ferro con; governare ( un paese, ecc.) con il pugno di ferro □ to let one's heart rule one's head, dare ascolto alle ragioni del cuore; lasciarsi guidare dal cuore ( e non dalla ragione).

English-Italian dictionary > ♦ rule
14 account

1) счет; банковский вклад

2) счет, бухгалтерская запись, статья в бухгалтерской книге

3) отчет (финансовый)

4) pl отчетность

5) клиент (компания, которая регулярно покупает товары или пользуется услугами)

•

- absorption account

- accumulation account

- adjunct account

- adjustment account

- advance account

- aggregate accounts

- allowance account

- annual accounts

- appropriation account

- ATS account

- audited accounts

- balancing account

- bank account

- bank giro account

- below-line balance account

- blocked account

- budget account

- business accounts

- call account

- capital account

- cash account

- certified account

- charge account

- checking account

- clearing account

- closed account

- closing accounts

- collateral account

- compound interest account

- consolidated accounts

- control account

- correspondent account

- corresponding accounts

- cost account

- credit account

- creditor's account

- cumulative account

- currency conversion accounts

- current account

- custodial account

- customer account

- debit account

- debtor's account

- deferred account

- departmental account

- depreciation account

- detailed account of costs incurred

- disbursement account

- discretionary account

- dividend account

- domestic accounts

- dormant account

- drawing account

- dummy account

- expense account

- external accounts

- extra-budgetary accounts

- final account

- financial accounts

- foreign exchange accounts

- foreign transactions account

- forward loan and deposit balancing account

- general account

- giro account

- government accounts

- government receipts and expenditures account

- group accounts

- half-yearly accounts

- impersonal account

- imprest accounts

- individual retirement account

- inland account

- interest-bearing account

- interest-free account

- interim account

- invalid account

- inventory account

- investment account

- itemized account of costs incurred

- joint account

- loan account

- loan facility accounts

- loro account

- loss and gains account

- management accounts

- manufacturing account

- memorandum account

- mid-month account

- money market deposit account

- monthly account

- mutual currency account of the International Monetary Fund

- national account

- national income accounts

- nominal account

- non-resident account

- nostro account

- numbered account

- off-balance account

- offshore account

- on-call account

- open account

- operating accounts

- outlay accounts

- outstanding account

- overdrawn account

- overdue payments account

- overhead accounts

- partnership account

- personal account

- postal account

- preliminary accounts

- profit account

- profit-and-loss account

- public account

- purchases account

- quarterly account

- real accounts

- realization account

- reconciled accounts

- reserve account

- retail money market accounts

- retirement account

- sales account

- savings account

- securities account

- settled account

- settlement account

- special account

- sterling account

- subsidiary account

- sundry accounts

- surplus account

- suspense account

- tax-advantaged savings

- term account

- time savings account

- trade payable account

- trade receivable account

- trading account

- uncollectible account

- unsettled account

- vostro account

- yearly account

- account in trust

- account of an agent

- accounts of a business

- account of charges

- accounts of the chart

- account of disbursements

- account of expenses

- account of overheads

- account of a payee

- access the account

- adjust an account

- audit accounts

- balance the accounts

- block an account

- charge an account

- charge off an account

- charge to an account

- check an account

- close an account

- credit an account

- debit an account

- draw money from an account

- draw on an account

- draw up an account

- enter to an account

- establish an account

- examine accounts

- falsify an account

- freeze an account

- have an account with a bank

- keep an account

- keep an account with a bank

- maintain an account

- open an account

- operate an account

- overdraw an account

- pay an account

- pay into an account

- reconcile accounts

- rectify an account

- release a blocked account

- render an account

- settle an account

- set up an account

- square accounts

- switch accounts

- transfer to an account

- verify an account

- write off an account

- for account

- for account and risk

- on account

- accounts payable

- accounts payable to suppliers

- accounts receivable

He is one of our largest accounts. — Он один из наших крупнейших клиентов.

English-russian dctionary of diplomacy > account
15 principle

n

1) принцип

2) основа

3) закон

•

to abandon principles — отказываться от принципов

to accept principles — принимать принципы

to adhere to a principle — быть верным принципу, придерживаться принципа

to adopt a principle — принимать принцип

to assert a principle — утверждать принцип

to be based on respect for the principle of sovereign equality — основываться на уважении принципа суверенного равенства

to bolster the principles of peaceful coexistence — поддерживать принципы мирного сосуществования

to break a principle — нарушать принцип

to compromise one's principles — поступаться своими принципами

to defend one's principles against smb — защищать свои принципы от кого-л.

to ditch one's principles — отказываться от своих принципов

to enunciate a principle — провозглашать принцип

to follow a principle — следовать принципу

to formulate a principle — формулировать принцип

to forsake one's principles — поступаться своими принципами

to give up one's principles — отказываться от своих принципов

to implement a principle — осуществлять принцип

to invoke principles — учитывать принципы

to issue guiding principles — издавать руководящие принципы

to lay down principles — устанавливать принципы

to live up to definite principles — жить согласно определенным принципам

to observe principles — соблюдать принципы

to proclaim a principle — провозглашать принцип

to realize principles — реализовывать принципы

to recognize principles — признавать принципы

to restore UN's principles — восстанавливать / возрождать принципы ООН

to set forth / out principles — излагать принципы

to strengthen principles — укреплять принципы

to swallow one's principles — поступаться своими принципами

to uphold a principle — отстаивать принцип

to violate a principle — нарушать принцип

to weaken progressive principles — ослаблять прогрессивные принципы

to work put principles — вырабатывать принципы

- polluter pays principle
- adherence to one's principles
- adoption of a precautionary principle
- application of principles
- basic principle
- ceiling principle
- consensus principle
- contravention of the principles of the UN
- democratic principles
- ethical principle
- floor principle
- foreign-policy principles
- fundamental principle
- funding principle
- GAAP
- general principles
- generally accepted accounting principles
- guiding principle
- Haldane principle
- human principles
- humanistic principles
- ideological principle
- immutable principle
- in accordance with the principles
- in conformity with the principles
- just principles
- key principle
- liberal-democratic principles
- matching principle
- methodological principle
- military-political principle
- moral principles
- most-favored-nation principle
- national principle
- noble principles
- observance of principles
- organizational principle
- overriding principle
- per capita ceiling principle
- policy-making principles
- practical principles
- principle of one man one vote
- principle of action
- principle of collective leadership
- principle of collective security
- principle of equal advantage
- principle of equal rights among peoples
- principle of equal security
- principle of equity
- principle of freedom of information
- principle of good neighborliness
- principle of independence
- principle of material incentive
- principle of nonalignment
- principle of nondiscrimination
- principle of noninterference

- principle of nonintervention in the internal affairs of other countries
- principle of non-use of force in international relations
- principle of one-man management
- principle of optimality
- principle of peaceful co-existence
- principle of preferential treatment
- principle of price parity
- principle of relief for low per capita income countries
- principle of safeguarding
- principle of self-determination of peoples
- principle of self-reliant development
- principle of social justice
- principle of sovereignty
- principle of unanimity of the permanent members of the Council
- principles of cooperation
- principles of economic assistance
- principles of equality of all people
- principles of justice and international law
- principles of labor legislation
- principles of management
- principles of mutual respect for territorial integrity and sovereignty
- production of guiding principles
- profit-making principles
- progressive principles
- radical principle
- recommitment to the principles
- rightful principles
- scientific and technological principles
- self-help principle
- sound principles
- strategic principles
- tactical principles
- the principles laid down by the Constitution
- the principles laid down in the UN Charter
- the principles of the Charter
- the principles of the United Nations
- unanimity principle
- underlying principle
- unshakable principles

Politics english-russian dictionary > principle
16 NPM

1) Компьютерная техника: Non Power Mac

2) Спорт: No Prize Money

3) Военный термин: nuclear planning manual

4) Техника: Navy programming manual

5) Религия: National Pastoral Musicians

6) Финансы: Net Profit Margin, показатель рентабельности чистой прибыли

7) Горное дело: недрагоценные металлы (non precious metals)

8) Сокращение: National Poetry Month, National Postal Museum, Smithsonian Institution, Naval Provost Marshal, Network Product Manager, (New Product Mangement) УНП (управление по новым продуктам)

9) Университет: New Public Management

10) Вычислительная техника: Network Performance Monitor

11) Социология: Национальные превентивные механизмы (National Preventive Mechanism)

12) Фирменный знак: Northwest Physicians Mutual Insurance Company

13) СМИ: National Petroleum News, Nature Photographers Magazine

14) Сетевые технологии: Network Power Model, network processor module

Универсальный англо-русский словарь > NPM
17 budget

1. сущ.
1)

а) фин., учет бюджет, смета, финансовый план (план доходов и расходов на определенный срок; может иметься в виду соответствующий план государства, региона, компании или отдельного домохозяйства)

ATTRIBUTES:

annual budget — ежегодный бюджет

federal budget — федеральный бюджет

municipal budget — муниципальный бюджет, бюджет муниципального образования

national [state\] budget — государственный бюджет

farm budget — бюджет фермы

COMBS:

a budget data — бюджетные данные, бюджетная информация

a budget committee — бюджетный комитет

an item in [on\] a budget — статья в бюджете

the budget debate; the debate on the budget — обсуждение бюджета

The budget debate [the debate on the budget\] lasted for two days. — Обсуждение бюджета продолжались два дня.

to draw up a budget — составлять бюджет

to submit [present\] a budget — предоставить бюджет на рассмотрение

to pass [approve\] the budget — принять [одобрить, утвердить\] бюджет

to put the budget in the red — создать бюджетный дефицит

to put the budget in the black — ликвидировать бюджетный дефицит

The council could refuse to set a legal budget which would result in its being unable to borrow money and pay its employees. — Совет может отказаться от составления официального бюджета, в результате чего не сможет брать кредиты и оплачивать труд своих служащих.

See:

consumer budget 1), actual budget, administrative budget, adopted budget, advertising and promotion budget, advertising budget, alternative budget, annual budget, appropriated budget, bottom-up budget, balanced budget, bottom-up budgeting, baseline budget, capital budget, cash budget, civilian budget, Common Budget, complete budget, congressional budget, continuous budget, consolidated budget, consolidated cash budget, construction budget 1), cost of goods manufactured budget, cost of goods sold budget, current budget, defense budget, deficit budget, departmental budget, direct labour budget, direct materials budget, draft budget, executive budget, family budget, federal budget 1), financial budget, fixed assets budget, fixed budget, flexed budget, flexible budget, forecast budget, full-employment budget, functional budget, high-employment budget, household budget, incremental budget, labour budget, lame-duck budget, life-cycle budget, line-item budget, local budget, long-range budget, manufacturing overhead budget, marketing budget, master budget, materials budget, merchandise budget, military budget, national income accounts budget, non-appropriated budget, operating budget, original budget, overhead budget, partial budget, participative budget, performance budget, planned budget, president's budget, production budget, profit budget, pro forma budget, programme budget, promotion budget 1) а), project budget 1) а), proposed budget, publicity budget, purchasing budget, regulatory budget, revised budget, sales cost budget, selling and administrative expense budget, short-range budget, state budget, stock budget, supporting budget, surplus budget, tax expenditure budget, top-down budget, training budget 1) а), travel budget 1) а), Treasury Budget, unbalanced budget, unified budget, zero-based budget, budget analyst, budget balance, budget deficit, budget director, budget surplus, budget accountant, budget allocation, budget analysis, budget analyst, budget assumption, budget authority, budget balance, budget bill, Budget Bureau, budget category, budget classification, budget day, budget deficit, budget director, budget engineer, budget estimates, budget examiner, budget expenditures, budget line, budget message, budget officer, budget planning, budget price, budget process, budget programming, budget proposal, budget receipts, budget report, budget resolution, budget revenues, budget statement, budget variance, budget year, balance the budget, Congressional Budget Office, Financial Statement and Budget Report, off-budget, Office of Management and Budget, on-budget, budgeting, backdoor financing, highlights

б) фин., учет бюджет (план хозяйственный деятельности, выраженный не в денежных, а в натуральных единицах; напр., план производства, в котором данные о количестве использованных материалов, запасов незавершенного производства на конец и начало планируемого периода и количестве готовой продукции приводятся в физических (натуральных) единицах измерения: штуках, килограммах и т. п.)

See:

production budget, labour budget, materials budget, stock budget, quantitative budget, purchasing budget, budget accountant

2) фин., учет бюджет (сумма, выделенная на реализацию какой-л. программы, осуществление проекта или покрытие каких-л. целевых расходов)

ATTRIBUTES:

tight budget — напряженный [ограниченный, стесненный\] бюджет

to exceed [stretch\] a budget — выходить за пределы бюджета

to cut [reduce\] a budget — урезать [сократить\] бюджет

See:

advertising budget, construction budget 2), consumer budget 2), administrative budget, budget level, advertising and promotion budget, federal budget 1), training budget 1) б), travel budget 1) б), total budget, publicity budget, promotion budget 1) б), project budget 1) б) budget constraint

3) фин., учет бюджет, бюджетный фонд* (единый пул средств, образуемый в течение данного периода и предназначенный для покрытия ряда расходов)

To get reimbursed from our budget for purchases, you must fill out a voucher form. — Чтобы получить возмещение стоимости покупки из нашего закупочного фонда, вы должны заполнить подтверждающий документ.

4) эк. прир. баланс (схема движения какого-л. ресурса и оценка его запаса на начало и конец периода)

energy budget — энергетический баланс (количественное описание энергообмена в физической или экологической системе)

See:

water budget

5) общ. запас, большое количество.

budget of news — куча новостей

budget of time — достаточное количество времени

If you don't dedicate an adequate budget of time and money to marketing, it's unlikely you'll attract enough customers to sustain and grow your venture. — Маловероятно, что вам удастся привлечь достаточное количество клиентов, чтобы поддерживать и развивать свое предприятие, если вы не выделите на маркетинг достаточное количество времени и денег.
2. гл.
фин., учет намечать, планировать, составлять бюджет [смету\], бюджетировать; предусматривать [выделять\] в бюджете, ассигновать по бюджету (выделять в бюджете сумму на какую-л. цель)

to budget expenditures — составлять бюджет [смету\] расходов

The council is budgeting for a 25% increase in expenditure on roads. — Совет планирует двадцатипятипроцентное увеличение расходов на дороги.

How will I know how much to budget for my entire cruise vacation? — Как я узнаю, какие средства нужно выделить на весь круиз?

The university had to budget for an increase in the number of students. — Университету пришлось предусмотреть в бюджете средства на увеличение числа студентов.

See:

budgeted deficit, budgeted balance sheet, budgeted balance sheet
3. прил.
1) эк. дешевый, недорогой; экономичный

budget flights — экономичные рейсы

budget price — низкая [невысокая\] цена

Syn:

low-cost

See:

budget price 1)

2) общ. малобюджетный, имеющий ограниченный бюджет, с ограниченными средствами

budget shopper — покупатель с ограниченными средствами

low-budget movies — малобюджетные фильмы

See:

budget shopper, discount store

* * *
бюджет: 1) детальный план (предполагаемые размеры) расходов и доходов правительства на новый финансовый год; 2) прогноз финансового положения предприятия (компании) в течение определенного периода; расчет материальных затрат и потребностей; обычно расчет идет от бюджета производства и материальных затрат к наличному бюджету и далее - к расчетному балансу компании и счету прибылей; 3) смета расходов и доходов по проекту, мероприятию; см. balanced budget;
capital budget;

cash budget;
4) экономичный, на основе продуманного бюджета, дешевый (напр., бюджетный отдых (budget holiday)).
* * *

• /vt/ ассигновать

• бюджет

* * *

бюджет; смета; финансовая смета; планируемые расходы; план по расходам; план по расходам и доходам
. Детальная смета финансовой деятельности, например, рекламный бюджет (смета расходов на рекламу), план сбыта, бюджет капиталовложений (смета инвестиций в основной капитал) . ассигновать; предусматривать в бюджете Словарь экономических терминов .
* * *

Финансы/Кредит/Валюта

бюджет

план расходов и доходов правительства на новый финансовый год

-----

Контракты

бюджет

роспись денежных доходов и расходов государства, предприятия на определенный период, утвержденный в законодательном порядке см. bdgt

-----

Бухгалтерия и аудит

бюджет

количественное выражение плана, помощь для его координации и воплощения

Англо-русский экономический словарь > budget
18 model

1) модель (напр. экономики)

2) тип, марка конструкции, модель (напр. автомобиля)

- model with variable prices

- model of balanced growth

- model of choice

- model of economic equilibrium

- model of efficient growth

- model of equilibrium growth

- activity analysis model

- age-duration-parity model

- aggregate model

- allocation model

- attack-and-defence model

- autoregressive model

- backlogging model

- balking model

- battle model

- behavioural model

- bid price determination model

- bilateral monopoly model

- binomial model

- breadboard model

- breakdown model

- buffer-stock model

- business cycle model

- capital asset pricing model

- clay-clay model

- coalition model

- cobweb model

- collective risk model

- combat model

- company model

- competitive equilibrium model

- concave cost model

- continuous-time model

- cross-impact model

- cyclic queueing model

- decision model

- development model

- diagrammatic models

- discrete-time model

- distributed lag model

- distribution-on-effort model

- double-risk model

- dynamic programming model

- dynamic sequential model

- endogenous model of cycle

- endogenous accelerator model

- endogenous priority model

- equilibrium model

- estimation model

- exogenous priority model

- expected coat model

- exponential growth model

- family building model

- finite-horizon model

- finite-source queueing model

- fixed-horizon model

- fixed-review-times model

- fixed-service-level model

- fix-price model

- flex-price model

- forecasting model

- general duel model

- growth model

- industrial dynamics model

- infinite-horizon model

- infinite-source model

- in-process inventory model

- input-output model

- inspection model

- interindustry programming model

- interruption model

- inventory model

- known-shortage-coat model

- learning-doing model

- linear programming model

- linear regressive model

- loss transfer model

- machine-loading model

- many-server model

- marketing model

- market split model

- Markovian queueing model

- migration model

- mobility model

- moving-average model

- multichannel priority model

- multicontract bidding model

- multi-echelon model

- multiple finite-source model

- multiple-line multiple-server model

- multiple-reorder model

- multiplier-accelerator model

- multistage model

- multistation queueing model

- natality model

- network model

- nonadaptive duel model

- no-backlog model

- nonconsumption model

- non-Poisson model

- nonpreemptive priority model

- no-queue model

- one-line one-server model

- operations research model

- ordering model

- piece-work model

- Poisson model

- preemptive priority model

- preference model

- price adjustment model

- price break model

- price speculation model

- priority model

- probability model

- production scheduling model

- profitability model

- profit maximization model

- prognostic model

- prototype model

- putty-clay model

- queueing model

- random model

- reduced model

- regression model

- reneging model

- replacement model

- reproductivity model

- resource allocation model

- resource management model

- retaliation model

- Round-Robin model

- scheduling model

- schematic model

- semi-Poisson model

- shortage model

- shortest-route model

- sign model

- simplex model

- simulation model

- single-server model

- static equilibrium model

- static inventory model

- station-to-station model

- stochastic model

- stock adjustment model

- stockage model

- storage model

- substitution model

- trade-cycle model

- transshipment model

- trend-free model

- two-bin model

- two-class priority model

- two-echelon model

- two-state model

- vintage model of technology

- waiting line model

- Wilson model

- world decision model

Англо-русский словарь по экономике и финансам > model

См. также в других словарях:

Non-Profit-Management — Non|pro|fit|ma|nage|ment auch: Non Pro|fit Ma|nage|ment 〈[nonprɔ̣fıtmænıdʒmənt] n. 15; Wirtsch.〉 professionelle Führung von Nonprofitorganisationen, z. B. in kirchlichen u. sozialen Verbänden, Vereinen u. Stiftungen [<engl. non … Universal-Lexikon
Non-Profit-Organization — Dieser Artikel oder Abschnitt bedarf einer Überarbeitung. Näheres ist auf der Diskussionsseite angegeben. Hilf mit, ihn zu verbessern, und entferne anschließend diese Markierung. Als Non Profit Organisation (NPO) bezeichnet man jene… … Deutsch Wikipedia
Non-Profit Organization — Dieser Artikel oder Abschnitt bedarf einer Überarbeitung. Näheres ist auf der Diskussionsseite angegeben. Hilf mit, ihn zu verbessern, und entferne anschließend diese Markierung. Als Non Profit Organisation (NPO) bezeichnet man jene… … Deutsch Wikipedia
Non-profit — Dieser Artikel oder Abschnitt bedarf einer Überarbeitung. Näheres ist auf der Diskussionsseite angegeben. Hilf mit, ihn zu verbessern, und entferne anschließend diese Markierung. Als Non Profit Organisation (NPO) bezeichnet man jene… … Deutsch Wikipedia
non-profit corporation — n. an organization incorporated under state laws and approved by both the state s Secretary of State and its taxing authority as operating for educational, charitable, social, religious, civic or humanitarian purposes. A non profit corporation … Law dictionary
Non-Profit-Organisationen — Non Profit Organisationen, Abkürzung NPO, Organisationen ohne Erwerbszweck, Bezeichnung für alle Organisationen und Institutionen, die ohne Gewinnerzielungsabsicht agieren. Zu den öffentlichen NPO, die auf Bundes , Landes oder Gemeindeebene… … Universal-Lexikon
Non-Profit-Organisation — Als Non Profit Organisation (NPO) bzw. gemeinnützige Organisation bezeichnet man jene Organisationen in frei gemeinnütziger oder privat gewerblicher Trägerschaft, die ergänzend zu Staat und Markt bestimmte Zwecke der Bedarfsdeckung, Förderung… … Deutsch Wikipedia
Non-profit laws of India — This article describes the various laws related to non profit organisations in India. A Non Profit Organisation can be registered in India as a Society, under the Registrar of Societies or as a Trust, by making a Trust deed. A third option is… … Wikipedia
Non-profit organization — A non profit organization (abbreviated NPO , also not for profit ) is a legally constituted organization whose objective is to support or engage in activities of public or private interest without any commercial or monetary profit. In many… … Wikipedia
Non-Profit Marketing — Dieser Artikel oder Abschnitt bedarf einer Überarbeitung. Näheres ist auf der Diskussionsseite angegeben. Hilf mit, ihn zu verbessern, und entferne anschließend diese Markierung. Unter Non Profit Marketing (im deutschsprachigen Raum auch oft… … Deutsch Wikipedia
Non-Profit-Marketing — Unter Non Profit Marketing (im deutschsprachigen Raum auch oft Sozialmarketing) versteht man ein strategisches Marketingkonzept für nicht primär gewinnorientierte Organisationen (NPO). Inhaltsverzeichnis 1 Definition 1.1 Erweiterung der… … Deutsch Wikipedia

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