-
41 account
1) (an arrangement by which a person keeps his money in a bank: I have (opened) an account with the local bank.) λογαριασμός2) (a statement of money owing: Send me an account.) λογαριασμός εσόδων-εξόδων3) (a description or explanation (of something that has happened): a full account of his holiday.) τραπεζικός λογαριασμός4) (an arrangement by which a person makes a regular (eg monthly) payment instead of paying at the time of buying: I have an account at Smiths.) πίστωση, ανοιχτός λογαριασμός5) ((usually in plural) a record of money received and spent: You must keep your accounts in order; ( also adjective) an account book.) αναφορά•- accountant
- account for
- on account of
- on my/his etc account
- on my/his account
- on no account
- take something into account
- take into account
- take account of something
- take account of -
42 account
1) (an arrangement by which a person keeps his money in a bank: I have (opened) an account with the local bank.) compte2) (a statement of money owing: Send me an account.) comptes3) (a description or explanation (of something that has happened): a full account of his holiday.) compte4) (an arrangement by which a person makes a regular (eg monthly) payment instead of paying at the time of buying: I have an account at Smiths.) compte5) ((usually in plural) a record of money received and spent: You must keep your accounts in order; ( also adjective) an account book.) compte rendu•- accountant - account for - on account of - on my/his etc account - on my/his account - on no account - take something into account - take into account - take account of something - take account of -
43 account
1) (an arrangement by which a person keeps his money in a bank: I have (opened) an account with the local bank.) conta2) (a statement of money owing: Send me an account.) contabilidade3) (a description or explanation (of something that has happened): a full account of his holiday.) conta4) (an arrangement by which a person makes a regular (eg monthly) payment instead of paying at the time of buying: I have an account at Smiths.) conta5) ((usually in plural) a record of money received and spent: You must keep your accounts in order; ( also adjective) an account book.) relatório, exposição•- accountant - account for - on account of - on my/his etc account - on my/his account - on no account - take something into account - take into account - take account of something - take account of -
44 payment
оплата, сплата; платіж- payment agreement
- payment by cash
- payment by installments
- payment claim
- payment clause
- payment credited
- payment for honor
- payment for honour
- payment for work labor
- payment for work labour
- payment for services
- payment for work
- payment forward
- payment in arrear
- payment in arrears
- payment in cash
- payment in installments
- payment in kind
- payment in lieu of appearance
- payment in part
- payment into court
- payment of costs
- payment of damages
- payment of fine
- payment of penalty
- payment of tax
- payment on account
- payment transaction
- payments agreement -
45 account
account (a/c) 1. ACC Konto n, Kto. (book-keeping); 2. BANK Bankkonto n, Konto n, Kto.; 3. GEN Rechnung f, (obs) Faktura f (bill, invoice); Etat m; Bericht m, Darstellung f, Wiedergabe f (report); 4. COMMS, COMP, LAW Zugangsberechtigung f (network, mailbox); Benutzerkonto n (user); 5. S&M Kunde m (customer); Etat m, Konto n, Kto.; 6. STOCK Abrechnungszeitraum m • balance an account ACC, BANK ein Konto abschließen; ein Konto abstimmen; ein Konto ausgleichen • credit a sum to an account BANK einem Konto einen Betrag gutschreiben • for one’s own account GEN, STOCK, BANK auf eigene Rechnung • for the account of BANK zugunsten von (Banküberweisung) • no-account, n\a BANK kein Konto • offset an account ACC, BANK ein Konto ausgleichen • on account and risk of LAW, INS, IMP/EXP auf Kosten und Gefahr von • on account, o\a 1. BANK à Konto; per Kreditkonto; 2. GEN gegen Kredit; auf Rechnung • on account of GEN wegen • on account of payment LAW zahlungshalber • on no account GEN auf keinen Fall • pay a sum into an account BANK auf ein Konto einen Betrag einzahlen • query an account BANK, COMP, SOC ein Konto abfragen (from May 2005 financial and social security agencies have the right to detect accounts and gain an insight into master data of account holders; Einblicknahme der Finanz- und Sozialversicherungsbehörden in die Kontenstammdaten der Kunden deutscher Banken ohne Vorabinformation der Betroffenen) • reconcile an account ACC, BANK ein Konto abstimmen • rule off an account ACC, BANK ein Konto abstimmen • settle an account ACC, BANK ein Konto ausgleichen -
46 account
1) счёт (бухгалтерского учёта) || записывать на счёт2) (финансовый) отчёт3) счётная формула, журнальная статья (в бухгалтерском учете)4) регистр5) брит. отчёт об исполнении государственного бюджета6) pl отчётность7) pl деловые книги; торговые книги8) брит. расчёт по биржевым сделкам9) запись финансовой операции -
47 budget account
(U.K.) Fina bank account set up to control a person’s regular expenditures, for example, the payment of insurance premiums, mortgage, utilities, or telephone bills. The annual expenditure for each item is paid into the account in equal monthly installments, bills being paid from the budget account as they become due. -
48 deposit
di'pozit
1. verb1) (to put or set down: She deposited her shopping-basket in the kitchen.) depositar, dejar2) (to put in for safe keeping: He deposited the money in the bank.) ingresar, depositar
2. noun1) (an act of putting money in a bank etc: She made several large deposits at the bank during that month.) depósito, ingreso2) (an act of paying money as a guarantee that money which is or will be owed will be paid: We have put down a deposit on a house in the country.) señal, fianza3) (the money put into a bank or paid as a guarantee in this way: We decided we could not afford to go on holiday and managed to get back the deposit which we had paid.) señal4) (a quantity of solid matter that has settled at the bottom of a liquid, or is left behind by a liquid: The flood-water left a yellow deposit over everything.) depósito5) (a layer (of coal, iron etc) occurring naturally in rock: rich deposits of iron ore.) capadeposit1 n1. señal / depósito / entradaI paid a deposit of 10 pounds to reserve the flight pagué una señal de diez libras para reservar el vuelo2. fianzayou have to pay one month's deposit to rent a flat hay que pagar un mes de fianza para alquilar un pisodeposit2 vb depositartr[dɪ'pɒzɪt]1 (sediment) sedimento, depósito; (in wine bottle) poso, heces nombre masculino plural; (layer) capa2 (mining - of gold, copper, tin, etc) yacimiento; (of gas) depósito3 SMALLFINANCE/SMALL (payment into account) depósito, ingreso4 SMALLCOMMERCE/SMALL (returnable payment) depósito, fianza; (on smaller purchase) paga y señal nombre femenino; (first payment) entrada■ we put a deposit of £1,000 on the house dimos una entrada de 1.000 libras para la casa■ if you leave a deposit, we can keep it for you si dejas una paga y señal, te lo podemos guardar1 (leave - gen) depositar, dejar; (put down, set down, drop) depositar, poner; (of silt, sediment) depositar2 (pay money into account) ingresar3 (pay as a deposit) entregar como depósito, pagar un depósito de\SMALLIDIOMATIC EXPRESSION/SMALLdeposit account cuenta de ahorrosdeposit n1) : depósito m (en el banco)2) down payment: entrega f inicial3) : depósito m, yacimiento m (en geología)n.• consignación s.f.• depositar s.m.• depósito (Sedimento) s.m.• fianza s.f.• imposición s.f.• yacimiento s.m.v.• consignar v.• depositar v.• ingresar v.• sedimentar v.
I dɪ'pɑːzət, dɪ'pɒzɪt1)a) ( set down) depositar, poner*b) ( Geol) \<\<silt\>\> depositar2)a) ( leave) depositarb) \<\<money\>\> depositar, ingresar (Esp)
II
1)a) ( payment into account) depósito m, ingreso m (Esp); (before n)deposit slip — comprobante m or (RPl) boleta f de depósito, resguardo m de ingreso (Esp)
b) ( down payment - on large amounts) depósito m, entrega f inicial; (- on small amounts) depósito m, señal f, seña f (RPl)c) ( security) depósito m, fianza fis there a deposit on this bottle? — ¿cobran el envase or (Esp, Méx) casco?
2) (accumulation - of silt, mud) depósito m; (- of dust) capa f[dɪ'pɒzɪt]1. N1) (in bank) depósito mto have £50 on deposit — tener 50 libras en cuenta de ahorros
2) (Comm) (=part payment) (on hire purchase, car) depósito m, enganche m (Mex); (on house) desembolso m inicial, entrada f (Sp); (=returnable security) señal f, fianza fto put down a deposit of £50 — dejar un depósito de 50 libras
he paid a £2,000 deposit on the house — hizo un desembolso inicial de 2.000 libras para la casa, dio una entrada de 2.000 libras para la casa (Sp)
to lose one's deposit — (Brit) (Pol) perder el depósito
3) (Chem) poso m, sedimento m4) (Geol) [of gas] depósito m ; [of mineral] yacimiento m2. VT1) (=put down) depositar; (=leave) [+ luggage] consignar, dejar (en consigna); [+ eggs] poner; [+ object] depositar ( with en); dejar ( with con)2) (in bank) [+ money] depositar, ingresar (in en)I want to deposit £10 in my account — quiero ingresar 10 libras en mi cuenta
to deposit £2,000 on a house — hacer un desembolso inicial or (Sp) dar una entrada de 2.000 libras para una casa
3) (Geol, Chem) depositar3.CPDdeposit account N — cuenta f de ahorros
deposit slip N — hoja f de ingreso
* * *
I [dɪ'pɑːzət, dɪ'pɒzɪt]1)a) ( set down) depositar, poner*b) ( Geol) \<\<silt\>\> depositar2)a) ( leave) depositarb) \<\<money\>\> depositar, ingresar (Esp)
II
1)a) ( payment into account) depósito m, ingreso m (Esp); (before n)deposit slip — comprobante m or (RPl) boleta f de depósito, resguardo m de ingreso (Esp)
b) ( down payment - on large amounts) depósito m, entrega f inicial; (- on small amounts) depósito m, señal f, seña f (RPl)c) ( security) depósito m, fianza fis there a deposit on this bottle? — ¿cobran el envase or (Esp, Méx) casco?
2) (accumulation - of silt, mud) depósito m; (- of dust) capa f -
49 consideration
noun1) Überlegung, die; (meditation) Betrachtung, dietake something into consideration — etwas berücksichtigen od. bedenken
give something one's consideration — etwas in Erwägung ziehen
the matter is under consideration — die Angelegenheit wird geprüft
3) (something as reason) Umstand, der4) (payment)* * *1) ((the act of) thinking about something, especially the needs or feelings of other people: He stayed at home out of consideration for his mother.) die Rücksicht2) (a fact to be taken into account in making a decision etc: The cost of the journey is our main consideration.) die Überlegung* * *con·sid·era·tion[kənˌsɪdərˈeɪʃən]nafter careful \consideration nach reiflicher Überlegungon careful \consideration of sth nach sorgfältiger Prüfung einer S. gento deserve [or need] [or require] \consideration der Überlegung bedürfen gehto give sth one's \consideration [or \consideration to sth] etw in Erwägung [o Betracht] ziehen▪ to be under \consideration geprüft werdento take sth into \consideration etw berücksichtigen [o bedenken], etw in Betracht ziehento be motivated by political \considerations von politischen Überlegungen motiviert seinyou've got no \consideration for others! du denkst immer nur an dich!out of/without \consideration for sb/sth aus/ohne Rücksicht auf jdn/etwfor a modest [or small] \consideration gegen ein geringes Entgeltexecuted \consideration erbrachte Gegenleistungexecutory \consideration wechselseitiges Leistungsversprechen7.* * *[k\@n"sIdə'reISən]n1) no pl (= careful thought) Überlegung fI'll give it my consideration — ich werde es mir überlegen
2) no pl(= regard, account)
to take sth into consideration — etw bedenken, etw berücksichtigen; factors also etw in Erwägung ziehenyour request/the matter is under consideration — Ihr Gesuch/die Sache wird zurzeit geprüft (form), wir gehen der Sache zurzeit nach
3) no pl (= thoughtfulness) Rücksicht f (for auf +acc)to show or have consideration for sb/sb's feelings — Rücksicht auf jdn/jds Gefühle nehmen
his lack of consideration (for others) — seine Rücksichtslosigkeit (anderen gegenüber)
4) (= sth taken into account) Erwägung f, Gesichtspunkt m, Faktor mmoney is a minor consideration/not a consideration/his first consideration — Geld spielt eine unbedeutendere Rolle/keine Rolle/bei ihm die größte Rolle
for a consideration — gegen Entgelt, für eine Gegenleistung or kleine Anerkennung (hum)
* * *consideration [kənˌsıdəˈreıʃn] s1. Erwägung f, Überlegung f:the matter is under consideration die Angelegenheit wird (noch) erwogen;give sth (one’s) careful consideration eine Sache sorgfältig erwägen;take into consideration in Erwägung oder in Betracht ziehen, berücksichtigen;taking everything into consideration alles in allem;leave a question out of consideration eine Frage ausklammern2. Berücksichtigung f:in consideration of in Anbetracht (gen)( → 5)3. Rücksicht(nahme) f (for, of auf akk):lack of consideration Rücksichtslosigkeit f;out of consideration for sb aus Rücksicht auf jemanden4. (zu berücksichtigender) Grund:that is a consideration das ist ein triftiger Grund, das ist von Belang;money is no consideration Geld spielt keine Rolle oder ist Nebensache5. Entgelt n, Entschädigung f, Vergütung f:in consideration of als Entgelt für ( → 2);for a consideration gegen Entgelt6. JUR (vertragliche) Gegenleistung:concurrent (executed) consideration gleichzeitige (vorher empfangene) Gegenleistung;for valuable consideration entgeltlich7. (Hoch)Achtung f:a person of consideration eine geachtete Persönlichkeit* * *noun1) Überlegung, die; (meditation) Betrachtung, dietake something into consideration — etwas berücksichtigen od. bedenken
3) (something as reason) Umstand, der4) (payment)* * *(for) n.Rücksichtnahme (auf) f. n.Abwägung -ungen f.Berücksichtigung f.Entgegenkommen n.Gegenleistung f.Hinsicht -en f.Rücksicht f.Überlegung f. -
50 near cash
!гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.The UK's public spending framework is based on several key principles:"consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;" "the judgement of success by policy outcomes rather than resource inputs;" "strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and"the proper costing and management of capital assets to provide the right incentives for public investment.The Government sets policy to meet two firm fiscal rules:"the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and"the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)"Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and"Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.More information about DEL and AME is set out below.In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets."Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest."Within the Resource Budget DEL, departments have separate controls on:"Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and"The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:"provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;" "enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;" "introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and"not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:"an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;" "an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;" "to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with"further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.Technical Notes explain how performance against each PSA target will be measured.To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.This document was updated on 19 December 2005.Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money————————————————————————————————————————"GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money"————————————————————————————————————————GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money————————————————————————————————————————GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.———————————————————————————————————————— -
51 cash
[kæʃ] 1. noun1) (coins or paper money, not cheques, credit cards etc: Do you wish to pay cash?) kontanter2) (payment by money or cheque as opposed to payment by account: Cash or account, madam?) kontant3) (money in any form: He has plenty of cash.) penge2. verb(to turn into, or exchange for, money: You may cash a traveller's cheque here; Can you cash a cheque for me?) indløse; hæve- cashier- cash-and-carry
- cash machine
- cash register
- cash in
- cash in on* * *[kæʃ] 1. noun1) (coins or paper money, not cheques, credit cards etc: Do you wish to pay cash?) kontanter2) (payment by money or cheque as opposed to payment by account: Cash or account, madam?) kontant3) (money in any form: He has plenty of cash.) penge2. verb(to turn into, or exchange for, money: You may cash a traveller's cheque here; Can you cash a cheque for me?) indløse; hæve- cashier- cash-and-carry
- cash machine
- cash register
- cash in
- cash in on -
52 deposit
1. nounpay a deposit — eine Kaution zahlen; eine Anzahlung leisten
3) (of sand, mud, lime, etc.) Ablagerung, die; (of ore, coal, oil) Lagerstätte, die; (in glass, bottle) Bodensatz, der2. transitive verb1) (put down in a place) ablegen; abstellen [etwas Senkrechtes, auch Tablett, Teller usw.]; absetzen [Mitfahrer]2) (leave lying) [Wasser usw.:] ablagern3) (in bank) deponieren, [auf ein Konto] einzahlen [Geld]; (Brit.): (at interest) [auf ein Sparkonto] einzahlen* * *[di'pozit] 1. verb1) (to put or set down: She deposited her shopping-basket in the kitchen.) absetzen2) (to put in for safe keeping: He deposited the money in the bank.) einzahlen2. noun1) (an act of putting money in a bank etc: She made several large deposits at the bank during that month.) die Einzahlung2) (an act of paying money as a guarantee that money which is or will be owed will be paid: We have put down a deposit on a house in the country.) die Anzahlung3) (the money put into a bank or paid as a guarantee in this way: We decided we could not afford to go on holiday and managed to get back the deposit which we had paid.) die Einlage4) (a quantity of solid matter that has settled at the bottom of a liquid, or is left behind by a liquid: The flood-water left a yellow deposit over everything.) die Ablagerung5) (a layer (of coal, iron etc) occurring naturally in rock: rich deposits of iron ore.) die Schicht* * *de·pos·it[dɪˈpɒzɪt, AM -ˈpɑ:-]I. vt1. (leave, put down)▪ to \deposit sb jdn absetzento \deposit luggage Gepäck deponieren2. (pay into account)to \deposit money in one's account Geld auf sein Konto einzahlen3. (leave as security)▪ to \deposit sth etw als Sicherheit hinterlegenII. n\deposit of mud Schlammschicht foil \deposits Ölvorkommen plbank \deposits pl Bankeinlagen plfixed \deposit Festgeld nt\deposits at notice Kündigungsgelder pl\deposit at 7 days' notice Sparkonto nt mit 7-tägiger Kündigungsfristto forfeit [or lose] a \deposit eine Anzahlung/eine Kaution verlierento make a \deposit eine Anzahlung machento leave a \deposit eine Anzahlung hinterlegento leave sth as a \deposit etw als Anzahlung hinterlegenon \deposit als Guthaben4. POL Geld, das von einem aufgestellten Kandidaten gezahlt wird, das aber verfällt, wenn der Kandidat nicht genügend Stimmen erhält* * *[dI'pɒzɪt]1. vt1) (= put down) hinlegen; (upright) hinstellen2) money, valuables deponieren (in or with bei)I deposited £500 in my account — ich zahlte £ 500 auf mein Konto ein
2. nto have £500 on deposit — ein Guthaben or eine Einlage von £ 500 haben
2) (COMM: part payment) Anzahlung f; (= returnable security) Sicherheit f, Kaution f; (for bottle) Pfand nt, Depot nt (Sw)to put down a deposit of £1000 on a car — eine Anzahlung von £ 1000 für ein Auto leisten, £ 1000 für ein Auto anzahlen
to lose one's deposit (Pol) — seine Kaution verlieren
3) (CHEMin wine GEOL) Ablagerung f; (= accumulation of ore, coal, oil) (Lager)stätte f* * *A v/t1. ab-, niedersetzen, -stellen, -legen, weitS. etwas oder jemanden (sicher) unterbringen2. CHEM, GEOL, TECH ablagern, absetzen, sedimentieren4. deponieren:b) Geld hinterlegen, einzahlenB v/i2. eine Einzahlung machenC sdeposit of ore Erzlager2. CHEM, TECH Ablagerung f, (Boden)Satz m, Niederschlag m, Sediment n3. ELEK (galvanischer) (Metall)Überzug4. WIRTSCH Deponierung f, Hinterlegung f5. Depot n (hinterlegter Wertgegenstand):place on deposit → A 46. Bankwesen:a) Einzahlung fb) (Geld)Einlage f (meist pl):deposits Depositen(gelder, -einlagen);7. JUR Pfand n (auch allg), Hinterlegung f, Sicherheit f:“no deposit - no return” (auf Flaschen) „kein Pfand, keine Rückgabe“8. WIRTSCH Anzahlung f:pay a deposit of £100 eine Anzahlung von 100 Pfund leisten, 100 Pfund anzahlen9. → academic.ru/19707/depository">depository 1dep. abk2. departs3. departure5. deposed6. deposit7. depot8. deputy* * *1. nounpay a deposit — eine Kaution zahlen; eine Anzahlung leisten
3) (of sand, mud, lime, etc.) Ablagerung, die; (of ore, coal, oil) Lagerstätte, die; (in glass, bottle) Bodensatz, der2. transitive verb1) (put down in a place) ablegen; abstellen [etwas Senkrechtes, auch Tablett, Teller usw.]; absetzen [Mitfahrer]2) (leave lying) [Wasser usw.:] ablagern3) (in bank) deponieren, [auf ein Konto] einzahlen [Geld]; (Brit.): (at interest) [auf ein Sparkonto] einzahlen* * *(banking) n.Einzahlung f. n.Ablage -n f.Ablagerung f.Anzahlung f.Depot -s n.Kaution -en (Wohnung etc.) f.Pfand ¨-er m.Sicherheitspfand n. v.ablagern v.deponieren v. -
53 cash
kæʃ
1. noun1) (coins or paper money, not cheques, credit cards etc: Do you wish to pay cash?) efectivo, metálico2) (payment by money or cheque as opposed to payment by account: Cash or account, madam?) al contado3) (money in any form: He has plenty of cash.) dinero
2. verb(to turn into, or exchange for, money: You may cash a traveller's cheque here; Can you cash a cheque for me?) cobrar- cashier- cash-and-carry
- cash machine
- cash register
- cash in
- cash in on
cash1 n efectivo / dinero en metálicocash2 vb hacer efectivo / cobraryou can cash traveller's cheques at the hotel puedes hacer efectivos los cheques de viaje en el hoteltr[kæʃ]1 (notes and coins) dinero (en) efectivo, metálico■ I'm a bit short of cash ando algo corto de dinero, ando escaso de dinero1 (cheque) cobrar, hacer efectivo\SMALLIDIOMATIC EXPRESSION/SMALLcash down a toca teja, al contadocash on delivery entrega contra reembolsoto pay cash / pay in cash pagar al contado, pagar en efectivocash crop cultivo industrial, cultivo comercialcash desk cajacash dispenser cajero automáticocash flow movimiento de efectivo, flujo de efectivocash register caja registradoracash sale venta al contadocash ['kæʃ] vt: convertir en efectivo, cobrar, cambiar (un cheque)cash n: efectivo m, dinero m en efectivoadj.• al contado adj.• efectivo (Banca) adj.n.• caja s.f.• dinero contante s.m.• dinero efectivo s.m.• dinero en efectivo s.m.• efectivo s.m.• mosca s.f.• pago al contado s.m.• pasta s.f.• pecunia s.f.v.• hacer efectivo v.
I kæʃmass nouna) ( notes and coins) dinero m (en) efectivo(in) cash — en efectivo, en metálico
cash on delivery — entrega f contra reembolso
cash in hand — (saldo m de) caja f
cash on the barrelhead — (AmE colloq) dinero contante y sonante (fam), dinero en mano (fam); (before n) < payment> en efectivo; < refund> al contado
b) ( funds) (colloq) dinero m, lana f (AmL fam), plata f (AmL fam), tela f (Esp fam)
II
transitive verb \<\<check\>\> cobrarPhrasal Verbs:- cash in[kæʃ]1. N1) (=coins, notes) (dinero m en) efectivo m, metálico mto pay (in) cash — pagar al contado or en efectivo
hard 3.cash on delivery — envío m or entrega f contra reembolso
2) * (=money) dinero m, pasta f (Sp) *, plata f (LAm) *2.VT [+ cheque] cobrar, hacer efectivo3.CPDcash account N — cuenta f de caja
cash advance N — adelanto m
cash deficit N — déficit m de caja
cash discount N — descuento m por pago al contado
cash dispenser N — (Brit) cajero m automático
cash-flow problems — problemas mpl de cash-flow
cash income N — ingresos mpl al contado
cash machine N — cajero m automático
cash offer N — oferta f de pago al contado
cash order N — orden f de pago al contado
cash payment N — pago m al contado
cash price N — precio m al contado
cash prize N — premio m en metálico
cash ratio N — coeficiente m de caja
cash receipts NPL — total m cobrado
cash reduction N — = cash discount
cash register N — caja f registradora
cash reserves NPL — reserva fsing en efectivo
cash squeeze N — restricciones fpl económicas
cash terms NPL — = cash payment
cash value N — valor m en dinero
- cash in- cash up* * *
I [kæʃ]mass nouna) ( notes and coins) dinero m (en) efectivo(in) cash — en efectivo, en metálico
cash on delivery — entrega f contra reembolso
cash in hand — (saldo m de) caja f
cash on the barrelhead — (AmE colloq) dinero contante y sonante (fam), dinero en mano (fam); (before n) < payment> en efectivo; < refund> al contado
b) ( funds) (colloq) dinero m, lana f (AmL fam), plata f (AmL fam), tela f (Esp fam)
II
transitive verb \<\<check\>\> cobrarPhrasal Verbs:- cash in -
54 cash
1. noun, no pl., no indef. art.1) Bargeld, daspayment in cash only — nur Barzahlung
pay [in] cash, pay cash down — bar zahlen
we haven't got the cash — wir haben [dafür] kein Geld
be short of cash — knapp bei Kasse sein (ugs.)
2. transitive verbcash on delivery — per Nachnahme
einlösen [Scheck]Phrasal Verbs:- academic.ru/11254/cash_in">cash in* * *[kæʃ] 1. noun1) (coins or paper money, not cheques, credit cards etc: Do you wish to pay cash?) das Bargeld2) (payment by money or cheque as opposed to payment by account: Cash or account, madam?) die Barzahlung3) (money in any form: He has plenty of cash.) das Geld2. verb(to turn into, or exchange for, money: You may cash a traveller's cheque here; Can you cash a cheque for me?) einen Scheck einlösen- cashier- cash-and-carry
- cash machine
- cash register
- cash in
- cash in on* * *[kæʃ]\cash market Kassamarkt m\cash position Kassenlage f, Zahlungsmittelbestand m\cash ratio Barliquidität fhow much do you have on you in ready \cash? wie viel haben Sie in bar dabei?£100 \cash down and the rest when the work is finished 100 Pfund sind sofort fällig und der Rest, wenn die Arbeit fertig ist\cash in advance Bargeldvorschuss mto pay by [or in] \cash bar bezahlen\cash with order Zahlung f bei AuftragserteilungII. vt▪ to \cash in ⇆ sth etw einlösento \cash in chips/tokens Chips/Gutscheine eintauschen* * *[kʃ]1. ncash in hand — Barbestand m, Kassenbestand m
cash down — Barzahlung f; Sofortzahlung f
£250 cash down and the rest over... — £ 250 sofort (zu bezahlen), und der Rest über...
to pay cash — (in) bar/sofort bezahlen
cash or charge? — zahlen Sie bar oder mit Karte?
cash on delivery — per Nachnahme
3) (= money) Geld ntI'm out of cash — ich bin blank (inf), ich habe kein Geld
2. vtcheque einlösen* * *cash1 [kæʃ]A s2. WIRTSCH Barzahlung f, Kasse f:for cash, cash down gegen bar oder Barzahlung;you get 3 per cent discount for cash down bei Barzahlung;cash in advance gegen Vorauszahlung;cash in bank Bankguthaben n;a) Bar-, Kassenbestand m,b) bar;cash with order zahlbar bei Bestellung;in cash per Kassa, bar;be short of cash umg knapp bei Kasse sein;B v/t1. einen Scheck etc einlösen2. zu Geld machencash2 [kæʃ] pl cash s Käsch n (ost- und südasiatische Münze)* * *1. noun, no pl., no indef. art.1) Bargeld, daspay [in] cash, pay cash down — bar zahlen
we haven't got the cash — wir haben [dafür] kein Geld
be short of cash — knapp bei Kasse sein (ugs.)
2) (Banking etc.) Geld, das2. transitive verbeinlösen [Scheck]Phrasal Verbs:- cash in* * *n.Bargeld -er n.Hartgeld -er n. v.einlösen v.kaufen v. -
55 consideration
1) ((the act of) thinking about something, especially the needs or feelings of other people: He stayed at home out of consideration for his mother.) consideración2) (a fact to be taken into account in making a decision etc: The cost of the journey is our main consideration.) preocupaciónconsideration n consideracióntr[kənsɪdə'reɪʃən]1 (thoughtfulness) consideración nombre femenino2 (factor to consider) factor nombre masculino a tener en cuenta, factor nombre masculino que se tiene en cuenta\SMALLIDIOMATIC EXPRESSION/SMALLin consideration of en consideración ato take something into consideration tomar algo en consideraciónconsideration [kən.sɪdə'reɪʃən] n: consideración fto take into consideration: tener en cuentan.• consideración s.f.• cuenta s.f.• respeto s.m.• tiento s.m.kən'sɪdə'reɪʃən1)a) u (attention, thought)their case has been given careful consideration — su caso ha sido estudiado or considerado detenidamente
to take something into consideration — tener* algo en cuenta, considerar algo
in consideration of — (frml) en consideración a
b) c ( factor)2) ( thoughtfulness) consideración f3) ( importance)of little/no consideration — de poca/ninguna importancia or trascendencia
4) ( payment)for a small consideration — por una módica suma or cantidad
[kǝnˌsɪdǝ'reɪʃǝn]N1) (=thought, reflection) consideración f•
after due consideration — tras (darle) la debida consideración•
we are giving the matter our consideration — estamos estudiando or considerando la cuestión•
in consideration of — en consideración a•
to take sth into consideration — tener or tomar algo en cuenta or consideración•
after some consideration, he decided to... — tras considerarlo, decidió...•
the issue is under consideration — la cuestión se está estudiando2) (=thoughtfulness) consideración f•
as a mark of my consideration — en señal de respeto•
out of consideration for sb/sb's feelings — por consideración a algn/los sentimientos de algn•
to show consideration for sb/sb's feelings — respetar a algn/los sentimientos de algn3) (=factor)•
money is the main consideration — el dinero es la consideración principal•
it's of no consideration — no tiene importancia4) (=payment) retribución f* * *[kən'sɪdə'reɪʃən]1)a) u (attention, thought)their case has been given careful consideration — su caso ha sido estudiado or considerado detenidamente
to take something into consideration — tener* algo en cuenta, considerar algo
in consideration of — (frml) en consideración a
b) c ( factor)2) ( thoughtfulness) consideración f3) ( importance)of little/no consideration — de poca/ninguna importancia or trascendencia
4) ( payment)for a small consideration — por una módica suma or cantidad
-
56 cash
I 1. [kæʃ]1) (notes and coins) contanti m.pl., denaro m. liquido2) (money in general) soldi m.pl., denaro m.3) (immediate payment) pagamento m. in contanti2.modificatore [advance, offer, price] in contanti; [deposit, refund, prize] in denaroII [kæʃ]verbo transitivo incassare, riscuotere [ cheque]- cash in* * *[kæʃ] 1. noun1) (coins or paper money, not cheques, credit cards etc: Do you wish to pay cash?) contante2) (payment by money or cheque as opposed to payment by account: Cash or account, madam?) contante3) (money in any form: He has plenty of cash.) denaro, soldi2. verb(to turn into, or exchange for, money: You may cash a traveller's cheque here; Can you cash a cheque for me?) incassare- cashier- cash-and-carry
- cash machine
- cash register
- cash in
- cash in on* * *I 1. [kæʃ]1) (notes and coins) contanti m.pl., denaro m. liquido2) (money in general) soldi m.pl., denaro m.3) (immediate payment) pagamento m. in contanti2.modificatore [advance, offer, price] in contanti; [deposit, refund, prize] in denaroII [kæʃ]verbo transitivo incassare, riscuotere [ cheque]- cash in -
57 cash
[kæʃ] 1. noun1) (coins or paper money, not cheques, credit cards etc: Do you wish to pay cash?) v gotovini2) (payment by money or cheque as opposed to payment by account: Cash or account, madam?) gotovina3) (money in any form: He has plenty of cash.) denar2. verb(to turn into, or exchange for, money: You may cash a traveller's cheque here; Can you cash a cheque for me?) vnovčiti- cashier- cash-and-carry
- cash machine
- cash register
- cash in
- cash in on* * *I [kæš]noungotovina, denarcash down — denar na roko; obračunavanje v gotovinicash on delivery (C.O.D.) — povzetjeII [kæš]transitive verbvnovčiti, izplačati; zamenjati; izterjatito cash in — vnovčiti, izplačati, izterjati; slang umretito cash in on s.th. — okoristiti se s čim -
58 расчет
I муж.
1) calculation, computation;
estimation, estimate (приблизительный) ;
reckoning по моему расчету ≈ by my calculations из расчета ≈ on the basis of
2) тех. calculation
3) (с кем-л.) (уплата) settlement( of accounts) ;
settling( with) ;
payment быть в расчете с кем-л. ≈ to be quits/even with smb.;
to be all even with за наличный расчет ≈ for cash( payment)
4) (увольнение) dismissal, discharge;
sack разг.;
брит. давать расчет брать расчет
5) ({(значение, важность) account принимать в расчет ≈ to take into account/consideration;
to take account (of)
6) (намерение) intention
7) (предусмотрительность) providence;
assumption, expectation с таким расчетом, что ≈ on the assumption that;
with the idea that в расчете на что-л., с расчетом на что-л. ≈ on/with the expectation of, in anticipation of, counting on/upon
8) разг. (выгода) use;
benefit, advantage;
gain нет расчета делать это ≈ there is no point in doing this брак по расчету ≈ marriage for money, marriage of convenience;
marriage for money
9) перен. retribution с ним будет короткий расчет ≈ retribution will be swift II муж;
воен. gunners мн.;
team, crew, detachment орудийный расчет ≈ guncrewcalculation -
59 cash
kæʃ 1. noun1) (coins or paper money, not cheques, credit cards etc: Do you wish to pay cash?) kontanter2) (payment by money or cheque as opposed to payment by account: Cash or account, madam?) kontantbetaling3) (money in any form: He has plenty of cash.) penger2. verb(to turn into, or exchange for, money: You may cash a traveller's cheque here; Can you cash a cheque for me?) innløse, heve- cashier- cash-and-carry
- cash machine
- cash register
- cash in
- cash in on Isubst. \/kæʃ\/kontanter, kontante penger, mynter, sedlerbalance the cash gjøre opp kassabeholdningencash on delivery kontant ved leveringcash in hand kontant under bordet, svartcash purchase kontantkjøpdraw cash heve pengerhard cash eller ready cash penger, kontanter, klingende myntbe in cash ha kontanteron a cash basis ifølge kontantprinsippetout of cash uten penger, blakkpay (in) cash betale kontantbe rolling in cash vasse i pengerIIsubst. (flertall: cash) \/kæʃ\/( historisk) forklaring: mynt av lav verdi fra Kina, Sør-India eller Sørøst-AsiaIIIverb \/kæʃ\/ eller encashinnløse, løse inn, heve, omsette i kontantercash in (amer.) innkassere innløse, løse inn, heve, omsette i kontanter ( overført) gi seg, dø, ta reper'ncash in on tjene på, ha fordel av, utnytte -
60 cash
[kæʃ] 1. noun1) (coins or paper money, not cheques, credit cards etc: Do you wish to pay cash?) reiðufé2) (payment by money or cheque as opposed to payment by account: Cash or account, madam?) greiða út í hönd3) (money in any form: He has plenty of cash.) fé, peningar2. verb(to turn into, or exchange for, money: You may cash a traveller's cheque here; Can you cash a cheque for me?) skipta- cashier- cash-and-carry
- cash machine
- cash register
- cash in
- cash in on
См. также в других словарях:
account — [ə kount′] vt. [ME acounten < OFr aconter < a , to + conter, to tell < compter < L computare: see COMPUTE] to consider or judge to be; deem; value vi. 1. to furnish a reckoning (to someone) of money received and paid out 2. to make… … English World dictionary
account — /əˈkaʊnt / (say uh kownt) noun 1. a verbal or written recital of particular transactions and events; narrative: an account of everything as it happened. 2. an explanatory statement of conduct, as to a superior. 3. a statement of reasons, causes,… …
account — /ə kaυnt/ noun 1. a record of financial transactions over a period of time, such as money paid, received, borrowed or owed ● Please send me your account or a detailed or an itemized account. 2. (in a shop) an arrangement which a customer has to… … Marketing dictionary in english
account — /ə kaυnt/ noun 1. a record of financial transactions over a period of time, such as money paid, received, borrowed or owed ● Please send me your account or a detailed or an itemised account. 2. (in a shop) an arrangement which a customer has to… … Dictionary of banking and finance
account — n. & v. n. 1 a narration or description (gave a long account of the ordeal). 2 a an arrangement or facility at a bank or building society etc. for commercial or financial transactions, esp. for depositing and withdrawing money (opened an account) … Useful english dictionary
Payment for ecosystem services — Payments for Ecosystem Services (PES), also known as Payments for Environmental Services (or Benefits) broadly defined, is the practice of offering incentives to farmers or landowners in exchange for managing their land to provide some sort of… … Wikipedia
account — /euh kownt /, n. 1. an oral or written description of particular events or situations; narrative: an account of the meetings; an account of the trip. 2. an explanatory statement of conduct, as to a superior. 3. a statement of reasons, causes, etc … Universalium
account — a record of a business transaction. When you buy something on credit, the company you are dealing with sets up an account . This means it sets up a record of what you buy and what you pay. You will do the same thing with any customers to whom you … Financial and business terms
Payment Card Industry Data Security Standard — The Payment Card Industry Data Security Standard (PCI DSS) is an information security standard for organizations that handle cardholder information for the major debit, credit, prepaid, e purse, ATM, and POS cards. Defined by the Payment Card… … Wikipedia
Payment card — The term payment card covers a range of different cards that can be presented by a cardholder to make a payment. Types of payment cardTypically a payment card is backed by an account holding funds belonging to the cardholder, or offering credit… … Wikipedia
payment — noun 1 (C) an amount of money that has been or must be paid: Discounts offered for cash payments | Tom s gotten into arrears with his mortgage payments. | make a payment: Interest payments are made quarterly. 2 (U) the act of paying: We expect… … Longman dictionary of contemporary English