-
1 principal accounting system
Englisch-Deutsch Fachwörterbuch der Wirtschaft > principal accounting system
-
2 system
система; комплекс• -
3 Hauptbuchführungssystem
Hauptbuchführungssystem n FIN, RW principal accounting system* * *n <Finanz, Rechnung> principal accounting systemBusiness german-english dictionary > Hauptbuchführungssystem
-
4 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.———————————————————————————————————————— -
5 главный
1. broad2. dominating3. governing4. grandосновные элементы; главные компоненты — nuts and bolts
5. pointстрана света; главный румб — cardinal point
кардинальная точка; главный румб — cardinal point
6. primary7. seniorглава фирмы, главный компаньон — the senior partner
8. basic9. masterглавная лента; эталонная лента — master tape
10. major11. host12. stapleглавные продукты, основные товары — staple commodities
13. chief; main; principal; central; head14. cardinal15. centralцентральный процессор, главная ЭВМ — central processor
16. generalставка, главное командование — general headquarters
17. headглавная контора, правление — head office
18. main19. prime20. principalСинонимический ряд:основной (прил.) важнейший; главнейший; имеющий наибольшее значение; ключевой; коренной; основной; основополагающий; первейший; первостатейный; первостепенной важности; первостепенный; первый; стержневой; узловой; центральныйАнтонимический ряд: -
6 officer
офицер; должностное лицо; сотрудник; укомплектовывать офицерским составом; командоватьAir officer, Administration, Strike Command — Бр. начальник административного управления командования ВВС в Великобритании
Air officer, Engineering, Strike Command — Бр. начальник инженерно-технического управления командования ВВС в Великобритании
Air officer, Maintenance, RAF Support Command — Бр. начальник управления технического обслуживания командования тыла ВВС
Air officer, Training, RAF Support Command — начальник управления подготовки ЛС командования тыла ВВС
assistant G3 plans officer — помощник начальника оперативного отдела [отделения] по планированию
Flag officer, Germany — командующий ВМС ФРГ
Flag officer, Naval Air Command — Бр. командующий авиацией ВМС
Flag officer, Submarines — Бр. командующий подводными силами ВМС
float an officer (through personnel channels) — направлять личное дело офицера (в различные кадровые инстанции);
General officer Commanding, Royal Marines — Бр. командующий МП
General officer Commanding, the Artillery Division — командир артиллерийской дивизии (БРА)
landing zone (aircraft) control officer — офицер по управлению авиацией в районе десантирования (ВДВ)
officer, responsible for the exercise — офицер, ответственный за учение (ВМС)
Principal Medical officer, Strike Command — Бр. начальник медицинской службы командования ВВС в Великобритании
Senior Air Staff officer, Strike Command — Бр. НШ командования ВВС в Великобритании
senior officer, commando assault unit — Бр. командир штурмового отряда «коммандос»
senior officer, naval assault unit — Бр. командир военно-морского штурмового отряда
senior officer, naval build-up unit — Бр. командир военно-морского отряда наращивания сил десанта
senior officer, present — старший из присутствующих начальников
senior officer, Royal Artillery — Бр. старший начальник артиллерии
senior officer, Royal Engineers — Бр. старший начальник инженерных войск
short service term (commissioned) officer — Бр. офицер, призываемый на кратковременную службу; офицер, проходящий службу по краткосрочному контракту
tactical air officer (afloat) — офицер по управлению ТА поддержки (морского) десанта (на корабле управления)
The Dental officer, US Marine Corps — начальник зубоврачебной службы МП США
The Medical officer, US Marine Corps — начальник медицинской службы МП США
— burial supervising officer— company grade officer— education services officer— field services officer— fire prevention officer— general duty officer— information activities officer— logistics readiness officer— regular commissioned officer— security control officer— supply management officer— transportation officer— water supply officer* * * -
7 PA
1) Общая лексика: portable audio, passport agency, персональный ассистент, личный помощник (personal assistant)2) Компьютерная техника: Precision Architecture3) Биология: protective agent4) Медицина: posterior-anterior5) Американизм: Palestinian Authority, Past Action, People Authority, Personal Assassin, Post Apocalyptic, Process The Acronym, Public Address7) Латинский язык: physiotherapy aid8) Военный термин: Performance Accountability, Personal Authority, Physician Assistant, Picatinny Arsenal (СВ), Powered Armor, Precautionary Approach, Probability of Arrival, Processing Activities, Procurement Agency, Procurement Army, Procurement, Army, Product Assurance, Public Affairs, Pulse Amplitude, pack artillery, participating activity, patient, patrol aircraft, pattern analysis, penetration aircraft, permanent appointment, personal affairs, personal assistant, personnel allocation, phased antenna, physician's assistant, pilot's associate, point of aim, port agency, position area, position of assembly, post adjutant, practice ammunition, preavailability, prelaunch area, preliminary acceptance, primary armament, probability of acceptance, procurement appropriations, program account, program administrator, program analyst, program assessment, program authorization, project administration, proper authority, property administrator, proponent agency, protected area, prototype aircraft, provision allowance, purchasing authority, ЭКЛ, электронный ассистент лётчика, электронный консультант лётчика, электронный помощник лётчика9) Техника: page address, paging amplifier, parametric amplifier, particular average, performance analysis, personnel area, phase angle, phosphorus per acre, phthalic anhydride, physiotherapy aid, picric acid, polarizer-analyzer, polyacrylamide, polyacrylate, position approximate, postulated accident, power amplification, preamble, precomputed altitude, preliminary amplifier, present altitude, pressure alarm, primary air, probability of acceptance, process average, processor architecture, procurement authorization, production association, program address, program authority, protected area, protective agent, pseudoatom, pulse amplifier, pulse amplitude, purge alarm10) Шутливое выражение: Palestinian Assassins, Pathetic Australian, Pokey Award11) Химия: Protactinium, Proton Affinity, ПА, Pro Analyse (чистый для анализа)12) Математика: вероятностный автомат (probabilistic automaton)13) Британский английский: личный секретарь (he is my PA)14) Железнодорожный термин: Physicians Assistant15) Юридический термин: Personnel Administration, Polar Angle, Prevention Advocate, Private Action, Public Act16) Бухгалтерия: Pre Approved, Public Administration, personal allowance17) Автомобильный термин: power antenna, pressure air (Honda)18) Биржевой термин: Portfolio Artifact19) Грубое выражение: Pigs Arse, Piss Ant, Pissed Asshole, Pretty Arse, Private Actress20) География: штат Пенсильвания, США (Pennsylvania)21) Кино: Parental Advisory22) Музыка: сценическое звуковое оборудование23) Телевидение: pulse amplifier24) Телекоммуникации: Pointer Adjustment, Preamble (LAN)25) Сокращение: Panama, Paraguay (NATO country code), Pennsylvania (US state), Per Annum, Phased Array, Play Aid, Power of Attorney, Preparing Activity, Press Agent, Press Association, Limited, Private Account, Publishers Association, Punjabi, passenger agent, prearm, price and availability, procurement authorization, purchasing agent, Program Access, Program Attention, particular average loss, posteroanterior, pulmonary artery, Pennsylvania (штат Пенсильвания (США)), Bureau of Public Affairs, Pakistan Army, Pale Ale, Palermo, Sicilia (Italian province), Palestinian Authority, Pali (linguistics), Palo Alto (California), Pan Am (airline), Panama, Pancreatic Adenocarcinoma, Paniagua y Asociados (Guatemala, consulting agency), Pantothenic Acid, Paper Advance, Para (Brazil), Paraguay, Paralegal, Paralyzed Age (band), Paramedic's Assistant, Parapsychological Association, Inc (Petaluma, California), Parental Advisory, Parents Association, Parliamentary Assistant (Ontario Government), Parti de l'Action (French: Action Party, Morocco), Partial Agreement, Participatory Appraisal, Particle Accelerator, Partido Arnulfista (Arnulfista Party, Panama), Partner Association, Party Animal, Pass Along, Pass-through Applications, Passenger Address, Passenger Announcement (airlines), Pastoral Administrator, Pastoral Assistant, Pathologists' Assistant, Patients Association (UK), Patronato Antialcoho'lico (Guatemala), Paulus Apostolus (Apostol Paul), Pax Americana, Pay Attention, Paying Agent, Payload Accommodations, Payroll Area, Peace Agreement, Peace Arch (US/Canada border), Peano Arithmetics, Peer Advisor, Pending Availability, Pennsylvania (US postal abbreviation), Penny Arcade (comic strip), Pension Adjustment, People's Alliance, People's Association (Singapore), Pepper-Ann (TV show), Perfect Attack (gaming, Dance Dance Revolution), Perfect Attendance, Perforate Artery (Darke Age of Camelot game), Performance Appraisal, Performance Assurance, Performing Activity (CEFMS), Permit Authority, Persistent Asthma, Persisting to an Older Age, Personal Accident (insurance), Personal Adviser, Personal Agent, Personal Alarm, Personal Appearance, Personalausweis (German: identity card), Personnel Action, Perverted Ass, Perverts Anonymous, Philippine Army, Phillips Academy (Andover), Photoinduced Absorption, Physical Abuse/Assault, Physical Affair, Physician's Association, Picatinny Arsenal, Pierce Armor (Age of Kings game), Pilote Automatique (French: Autopilot), Pinkerton Academy (New Hampshire), Planet of the Apes (movie), Planetarion (online game), Planning Authority, Plant Air, Plate Appearance (Baseball), Platinum Aero (band), Playahead (Internet community), Plaza Automotriz (Guatemala car dealer), Plein Air (Quebec), Point A, Point Analysis, Points Against, Poke'mon Aaah! (website), Police Academy, Policy Analyst, Political Affairs (journal of the Communist Party of the United States of America), Political Agent (Pakistan), Polk Audio, Pollution Abatement, Polyacryl, Pooling Administrator, Port Adapter (Cisco), Port Angeles (Washington), Port Authority (of NY and NJ), Porte-Avions (French, aircraft carrier), Position Adaptivity, Position Angle (astronomy), Post-Apocalyptic, Posterior Anterior (radiology), Power Act (gaming), Power Automation, Pre-Arbitrated, Pre-Auditing, Precision Approach (avionics), Precision Attack, Prednisolone Acetate (eye medication; usually followed by %), Preferred Address, Preferred Alternative, Premier Agendas, Inc. (US), Preplaced-Aggregate (concrete), Press Association (British National News Agency), Pressure Alarm, Pressure Altitude, Preventative Action, Prince Albert (Canada), Princess Anne (high school in Virginia Beach, Virginia), Principal Administrator, Prior Authorization (Pharmacy Benefits), Privacy Act, Privacy Advocate, Privatization Agency, Problem Analysis, Process Allocator, Process Analysis, Process Area, Processing Activities, Procurement Aide/Assistant, Producing Ability (breeding), Product Accumulate (linear code), Production Acceptance, Production Agency, Production Assistant, Produktaansprakelijkheid (Dutch: product responsibility), Professional Association, Professional Audio System, Professor's Assistant, Program Account/Allocation, Program Announcement, Program Assistant, Programmatic Agreement (USACE), Programmed Amount (USACE), Programmer/Analyst, Programming Assistant (campus residential officer), Progressa\PAo Aritme'tica, Prohibited Areas, Project Administrator, Project Agreement, Project Analyst, Project Architect, Project Arrangement, Project Audit, Project Authorization, Propionic Acidemia, Prosecution Attorney, Protected Area (conservation), Protective Antigen (microbiology), Protocol Analyzer, Proton Affinity, Proxy Agreement, Prune Agar, Pseudomonas aeruginosa (bacteria), Psoriatic Arthritis, Psychoanalysis, Public Accounting, Public Administration, Public Aid (Medicaid), Public Announcement, Public Appearance, Public Assistance, Public Attorney, Public Audio, Publish America (book publisher), Punk Ass, Purchasing Aide/Assistant, Put Away, Putt and Approach (disc golf)26) Университет: Papers Applied, Partial Accreditation, Performing Arts, Psychology Annex27) Физиология: Passive Aggressive, Pernicious Anemia, Physician's Assistant, Posterio Anterior, Postero Anterior, Pulmonary Artery28) Электроника: Power Adaptor, Preamplifier29) Вычислительная техника: Play Aid, Power of Attorney, Precision Architecture, Press Agent, Private Account, Purchasing Agent, printer agent, program address, Precision Architecture (HP)30) Нефть: pressure drop per annulus section, Пильтун-Астохское месторождение, анализ технических характеристик (performance analysis), среднее качество изделий при данном процессе изготовления31) Стоматология: PA mode, photoablative mode, режим фотоабляции, фотоабляция32) Картография: position approximate33) Банковское дело: аудитор (public accountant), присяжный бухгалтер (public accountant)34) Биотехнология: photoactivatable35) Организация производства: provisional acceptance, временная приёмка36) Фирменный знак: Physical Agents, Professional Association37) Экология: preferential adsorption38) СМИ: Performance Audio40) Бурение: Piltun-Astokhskoye41) Глоссарий компании Сахалин Энерджи: Piltun-Astokhskoye field, Plug and abandoned, peak amplitude, plugged and abandoned, procurement assistance, public address42) Менеджмент: product assurance43) Образование: Paranoids Anonymous, Performance Assessment, Phonemic Awareness, Pretty Average, Public Accountant44) Инвестиции: public accountant45) Сетевые технологии: Port Adapter, performance analysis, анализ производительности, анализ рабочих характеристик46) Полимеры: phthalic anhydride, polyacrylate, polyamide, pressure absolute47) Программирование: Printable Ascii48) Автоматика: pressure angle49) Контроль качества: process average51) Сахалин Р: Piltun Astokhskoye, Piltun-Astokhskoye, public address system52) Химическое оружие: Picatinny Arsenal [NJ], Procurement Appropriation, Public affairs, performance analyzer, performance assessment, pinacolyl alcohol, pinacolyn alcohol, preliminary assessment, program analyzer, programmed amount, Public address (system)53) Авиационная медицина: perceptual asymmetry54) Безопасность: Privacy Act55) Нефть и газ: plant air, proportional band calculation value56) Военно-политический термин: Division of Political Affairs57) США: Pennsylvania58) Имена и фамилии: Prince Albert59) Общественная организация: Peace Action, Push America60) Должность: Per Annum, Performance Artist, Personal Accident, Personal Assistant, Personal Author, Physical Aptitude, Production Assistant, Psychological Associate61) Правительство: Palo Alto, California, Punta Arenas62) Федеральное бюро расследований: Privacy Act of 1974 -
8 Pa
1) Общая лексика: portable audio, passport agency, персональный ассистент, личный помощник (personal assistant)2) Компьютерная техника: Precision Architecture3) Биология: protective agent4) Медицина: posterior-anterior5) Американизм: Palestinian Authority, Past Action, People Authority, Personal Assassin, Post Apocalyptic, Process The Acronym, Public Address7) Латинский язык: physiotherapy aid8) Военный термин: Performance Accountability, Personal Authority, Physician Assistant, Picatinny Arsenal (СВ), Powered Armor, Precautionary Approach, Probability of Arrival, Processing Activities, Procurement Agency, Procurement Army, Procurement, Army, Product Assurance, Public Affairs, Pulse Amplitude, pack artillery, participating activity, patient, patrol aircraft, pattern analysis, penetration aircraft, permanent appointment, personal affairs, personal assistant, personnel allocation, phased antenna, physician's assistant, pilot's associate, point of aim, port agency, position area, position of assembly, post adjutant, practice ammunition, preavailability, prelaunch area, preliminary acceptance, primary armament, probability of acceptance, procurement appropriations, program account, program administrator, program analyst, program assessment, program authorization, project administration, proper authority, property administrator, proponent agency, protected area, prototype aircraft, provision allowance, purchasing authority, ЭКЛ, электронный ассистент лётчика, электронный консультант лётчика, электронный помощник лётчика9) Техника: page address, paging amplifier, parametric amplifier, particular average, performance analysis, personnel area, phase angle, phosphorus per acre, phthalic anhydride, physiotherapy aid, picric acid, polarizer-analyzer, polyacrylamide, polyacrylate, position approximate, postulated accident, power amplification, preamble, precomputed altitude, preliminary amplifier, present altitude, pressure alarm, primary air, probability of acceptance, process average, processor architecture, procurement authorization, production association, program address, program authority, protected area, protective agent, pseudoatom, pulse amplifier, pulse amplitude, purge alarm10) Шутливое выражение: Palestinian Assassins, Pathetic Australian, Pokey Award11) Химия: Protactinium, Proton Affinity, ПА, Pro Analyse (чистый для анализа)12) Математика: вероятностный автомат (probabilistic automaton)13) Британский английский: личный секретарь (he is my PA)14) Железнодорожный термин: Physicians Assistant15) Юридический термин: Personnel Administration, Polar Angle, Prevention Advocate, Private Action, Public Act16) Бухгалтерия: Pre Approved, Public Administration, personal allowance17) Автомобильный термин: power antenna, pressure air (Honda)18) Биржевой термин: Portfolio Artifact19) Грубое выражение: Pigs Arse, Piss Ant, Pissed Asshole, Pretty Arse, Private Actress20) География: штат Пенсильвания, США (Pennsylvania)21) Кино: Parental Advisory22) Музыка: сценическое звуковое оборудование23) Телевидение: pulse amplifier24) Телекоммуникации: Pointer Adjustment, Preamble (LAN)25) Сокращение: Panama, Paraguay (NATO country code), Pennsylvania (US state), Per Annum, Phased Array, Play Aid, Power of Attorney, Preparing Activity, Press Agent, Press Association, Limited, Private Account, Publishers Association, Punjabi, passenger agent, prearm, price and availability, procurement authorization, purchasing agent, Program Access, Program Attention, particular average loss, posteroanterior, pulmonary artery, Pennsylvania (штат Пенсильвания (США)), Bureau of Public Affairs, Pakistan Army, Pale Ale, Palermo, Sicilia (Italian province), Palestinian Authority, Pali (linguistics), Palo Alto (California), Pan Am (airline), Panama, Pancreatic Adenocarcinoma, Paniagua y Asociados (Guatemala, consulting agency), Pantothenic Acid, Paper Advance, Para (Brazil), Paraguay, Paralegal, Paralyzed Age (band), Paramedic's Assistant, Parapsychological Association, Inc (Petaluma, California), Parental Advisory, Parents Association, Parliamentary Assistant (Ontario Government), Parti de l'Action (French: Action Party, Morocco), Partial Agreement, Participatory Appraisal, Particle Accelerator, Partido Arnulfista (Arnulfista Party, Panama), Partner Association, Party Animal, Pass Along, Pass-through Applications, Passenger Address, Passenger Announcement (airlines), Pastoral Administrator, Pastoral Assistant, Pathologists' Assistant, Patients Association (UK), Patronato Antialcoho'lico (Guatemala), Paulus Apostolus (Apostol Paul), Pax Americana, Pay Attention, Paying Agent, Payload Accommodations, Payroll Area, Peace Agreement, Peace Arch (US/Canada border), Peano Arithmetics, Peer Advisor, Pending Availability, Pennsylvania (US postal abbreviation), Penny Arcade (comic strip), Pension Adjustment, People's Alliance, People's Association (Singapore), Pepper-Ann (TV show), Perfect Attack (gaming, Dance Dance Revolution), Perfect Attendance, Perforate Artery (Darke Age of Camelot game), Performance Appraisal, Performance Assurance, Performing Activity (CEFMS), Permit Authority, Persistent Asthma, Persisting to an Older Age, Personal Accident (insurance), Personal Adviser, Personal Agent, Personal Alarm, Personal Appearance, Personalausweis (German: identity card), Personnel Action, Perverted Ass, Perverts Anonymous, Philippine Army, Phillips Academy (Andover), Photoinduced Absorption, Physical Abuse/Assault, Physical Affair, Physician's Association, Picatinny Arsenal, Pierce Armor (Age of Kings game), Pilote Automatique (French: Autopilot), Pinkerton Academy (New Hampshire), Planet of the Apes (movie), Planetarion (online game), Planning Authority, Plant Air, Plate Appearance (Baseball), Platinum Aero (band), Playahead (Internet community), Plaza Automotriz (Guatemala car dealer), Plein Air (Quebec), Point A, Point Analysis, Points Against, Poke'mon Aaah! (website), Police Academy, Policy Analyst, Political Affairs (journal of the Communist Party of the United States of America), Political Agent (Pakistan), Polk Audio, Pollution Abatement, Polyacryl, Pooling Administrator, Port Adapter (Cisco), Port Angeles (Washington), Port Authority (of NY and NJ), Porte-Avions (French, aircraft carrier), Position Adaptivity, Position Angle (astronomy), Post-Apocalyptic, Posterior Anterior (radiology), Power Act (gaming), Power Automation, Pre-Arbitrated, Pre-Auditing, Precision Approach (avionics), Precision Attack, Prednisolone Acetate (eye medication; usually followed by %), Preferred Address, Preferred Alternative, Premier Agendas, Inc. (US), Preplaced-Aggregate (concrete), Press Association (British National News Agency), Pressure Alarm, Pressure Altitude, Preventative Action, Prince Albert (Canada), Princess Anne (high school in Virginia Beach, Virginia), Principal Administrator, Prior Authorization (Pharmacy Benefits), Privacy Act, Privacy Advocate, Privatization Agency, Problem Analysis, Process Allocator, Process Analysis, Process Area, Processing Activities, Procurement Aide/Assistant, Producing Ability (breeding), Product Accumulate (linear code), Production Acceptance, Production Agency, Production Assistant, Produktaansprakelijkheid (Dutch: product responsibility), Professional Association, Professional Audio System, Professor's Assistant, Program Account/Allocation, Program Announcement, Program Assistant, Programmatic Agreement (USACE), Programmed Amount (USACE), Programmer/Analyst, Programming Assistant (campus residential officer), Progressa\PAo Aritme'tica, Prohibited Areas, Project Administrator, Project Agreement, Project Analyst, Project Architect, Project Arrangement, Project Audit, Project Authorization, Propionic Acidemia, Prosecution Attorney, Protected Area (conservation), Protective Antigen (microbiology), Protocol Analyzer, Proton Affinity, Proxy Agreement, Prune Agar, Pseudomonas aeruginosa (bacteria), Psoriatic Arthritis, Psychoanalysis, Public Accounting, Public Administration, Public Aid (Medicaid), Public Announcement, Public Appearance, Public Assistance, Public Attorney, Public Audio, Publish America (book publisher), Punk Ass, Purchasing Aide/Assistant, Put Away, Putt and Approach (disc golf)26) Университет: Papers Applied, Partial Accreditation, Performing Arts, Psychology Annex27) Физиология: Passive Aggressive, Pernicious Anemia, Physician's Assistant, Posterio Anterior, Postero Anterior, Pulmonary Artery28) Электроника: Power Adaptor, Preamplifier29) Вычислительная техника: Play Aid, Power of Attorney, Precision Architecture, Press Agent, Private Account, Purchasing Agent, printer agent, program address, Precision Architecture (HP)30) Нефть: pressure drop per annulus section, Пильтун-Астохское месторождение, анализ технических характеристик (performance analysis), среднее качество изделий при данном процессе изготовления31) Стоматология: PA mode, photoablative mode, режим фотоабляции, фотоабляция32) Картография: position approximate33) Банковское дело: аудитор (public accountant), присяжный бухгалтер (public accountant)34) Биотехнология: photoactivatable35) Организация производства: provisional acceptance, временная приёмка36) Фирменный знак: Physical Agents, Professional Association37) Экология: preferential adsorption38) СМИ: Performance Audio40) Бурение: Piltun-Astokhskoye41) Глоссарий компании Сахалин Энерджи: Piltun-Astokhskoye field, Plug and abandoned, peak amplitude, plugged and abandoned, procurement assistance, public address42) Менеджмент: product assurance43) Образование: Paranoids Anonymous, Performance Assessment, Phonemic Awareness, Pretty Average, Public Accountant44) Инвестиции: public accountant45) Сетевые технологии: Port Adapter, performance analysis, анализ производительности, анализ рабочих характеристик46) Полимеры: phthalic anhydride, polyacrylate, polyamide, pressure absolute47) Программирование: Printable Ascii48) Автоматика: pressure angle49) Контроль качества: process average51) Сахалин Р: Piltun Astokhskoye, Piltun-Astokhskoye, public address system52) Химическое оружие: Picatinny Arsenal [NJ], Procurement Appropriation, Public affairs, performance analyzer, performance assessment, pinacolyl alcohol, pinacolyn alcohol, preliminary assessment, program analyzer, programmed amount, Public address (system)53) Авиационная медицина: perceptual asymmetry54) Безопасность: Privacy Act55) Нефть и газ: plant air, proportional band calculation value56) Военно-политический термин: Division of Political Affairs57) США: Pennsylvania58) Имена и фамилии: Prince Albert59) Общественная организация: Peace Action, Push America60) Должность: Per Annum, Performance Artist, Personal Accident, Personal Assistant, Personal Author, Physical Aptitude, Production Assistant, Psychological Associate61) Правительство: Palo Alto, California, Punta Arenas62) Федеральное бюро расследований: Privacy Act of 1974 -
9 pA
1) Общая лексика: portable audio, passport agency, персональный ассистент, личный помощник (personal assistant)2) Компьютерная техника: Precision Architecture3) Биология: protective agent4) Медицина: posterior-anterior5) Американизм: Palestinian Authority, Past Action, People Authority, Personal Assassin, Post Apocalyptic, Process The Acronym, Public Address7) Латинский язык: physiotherapy aid8) Военный термин: Performance Accountability, Personal Authority, Physician Assistant, Picatinny Arsenal (СВ), Powered Armor, Precautionary Approach, Probability of Arrival, Processing Activities, Procurement Agency, Procurement Army, Procurement, Army, Product Assurance, Public Affairs, Pulse Amplitude, pack artillery, participating activity, patient, patrol aircraft, pattern analysis, penetration aircraft, permanent appointment, personal affairs, personal assistant, personnel allocation, phased antenna, physician's assistant, pilot's associate, point of aim, port agency, position area, position of assembly, post adjutant, practice ammunition, preavailability, prelaunch area, preliminary acceptance, primary armament, probability of acceptance, procurement appropriations, program account, program administrator, program analyst, program assessment, program authorization, project administration, proper authority, property administrator, proponent agency, protected area, prototype aircraft, provision allowance, purchasing authority, ЭКЛ, электронный ассистент лётчика, электронный консультант лётчика, электронный помощник лётчика9) Техника: page address, paging amplifier, parametric amplifier, particular average, performance analysis, personnel area, phase angle, phosphorus per acre, phthalic anhydride, physiotherapy aid, picric acid, polarizer-analyzer, polyacrylamide, polyacrylate, position approximate, postulated accident, power amplification, preamble, precomputed altitude, preliminary amplifier, present altitude, pressure alarm, primary air, probability of acceptance, process average, processor architecture, procurement authorization, production association, program address, program authority, protected area, protective agent, pseudoatom, pulse amplifier, pulse amplitude, purge alarm10) Шутливое выражение: Palestinian Assassins, Pathetic Australian, Pokey Award11) Химия: Protactinium, Proton Affinity, ПА, Pro Analyse (чистый для анализа)12) Математика: вероятностный автомат (probabilistic automaton)13) Британский английский: личный секретарь (he is my PA)14) Железнодорожный термин: Physicians Assistant15) Юридический термин: Personnel Administration, Polar Angle, Prevention Advocate, Private Action, Public Act16) Бухгалтерия: Pre Approved, Public Administration, personal allowance17) Автомобильный термин: power antenna, pressure air (Honda)18) Биржевой термин: Portfolio Artifact19) Грубое выражение: Pigs Arse, Piss Ant, Pissed Asshole, Pretty Arse, Private Actress20) География: штат Пенсильвания, США (Pennsylvania)21) Кино: Parental Advisory22) Музыка: сценическое звуковое оборудование23) Телевидение: pulse amplifier24) Телекоммуникации: Pointer Adjustment, Preamble (LAN)25) Сокращение: Panama, Paraguay (NATO country code), Pennsylvania (US state), Per Annum, Phased Array, Play Aid, Power of Attorney, Preparing Activity, Press Agent, Press Association, Limited, Private Account, Publishers Association, Punjabi, passenger agent, prearm, price and availability, procurement authorization, purchasing agent, Program Access, Program Attention, particular average loss, posteroanterior, pulmonary artery, Pennsylvania (штат Пенсильвания (США)), Bureau of Public Affairs, Pakistan Army, Pale Ale, Palermo, Sicilia (Italian province), Palestinian Authority, Pali (linguistics), Palo Alto (California), Pan Am (airline), Panama, Pancreatic Adenocarcinoma, Paniagua y Asociados (Guatemala, consulting agency), Pantothenic Acid, Paper Advance, Para (Brazil), Paraguay, Paralegal, Paralyzed Age (band), Paramedic's Assistant, Parapsychological Association, Inc (Petaluma, California), Parental Advisory, Parents Association, Parliamentary Assistant (Ontario Government), Parti de l'Action (French: Action Party, Morocco), Partial Agreement, Participatory Appraisal, Particle Accelerator, Partido Arnulfista (Arnulfista Party, Panama), Partner Association, Party Animal, Pass Along, Pass-through Applications, Passenger Address, Passenger Announcement (airlines), Pastoral Administrator, Pastoral Assistant, Pathologists' Assistant, Patients Association (UK), Patronato Antialcoho'lico (Guatemala), Paulus Apostolus (Apostol Paul), Pax Americana, Pay Attention, Paying Agent, Payload Accommodations, Payroll Area, Peace Agreement, Peace Arch (US/Canada border), Peano Arithmetics, Peer Advisor, Pending Availability, Pennsylvania (US postal abbreviation), Penny Arcade (comic strip), Pension Adjustment, People's Alliance, People's Association (Singapore), Pepper-Ann (TV show), Perfect Attack (gaming, Dance Dance Revolution), Perfect Attendance, Perforate Artery (Darke Age of Camelot game), Performance Appraisal, Performance Assurance, Performing Activity (CEFMS), Permit Authority, Persistent Asthma, Persisting to an Older Age, Personal Accident (insurance), Personal Adviser, Personal Agent, Personal Alarm, Personal Appearance, Personalausweis (German: identity card), Personnel Action, Perverted Ass, Perverts Anonymous, Philippine Army, Phillips Academy (Andover), Photoinduced Absorption, Physical Abuse/Assault, Physical Affair, Physician's Association, Picatinny Arsenal, Pierce Armor (Age of Kings game), Pilote Automatique (French: Autopilot), Pinkerton Academy (New Hampshire), Planet of the Apes (movie), Planetarion (online game), Planning Authority, Plant Air, Plate Appearance (Baseball), Platinum Aero (band), Playahead (Internet community), Plaza Automotriz (Guatemala car dealer), Plein Air (Quebec), Point A, Point Analysis, Points Against, Poke'mon Aaah! (website), Police Academy, Policy Analyst, Political Affairs (journal of the Communist Party of the United States of America), Political Agent (Pakistan), Polk Audio, Pollution Abatement, Polyacryl, Pooling Administrator, Port Adapter (Cisco), Port Angeles (Washington), Port Authority (of NY and NJ), Porte-Avions (French, aircraft carrier), Position Adaptivity, Position Angle (astronomy), Post-Apocalyptic, Posterior Anterior (radiology), Power Act (gaming), Power Automation, Pre-Arbitrated, Pre-Auditing, Precision Approach (avionics), Precision Attack, Prednisolone Acetate (eye medication; usually followed by %), Preferred Address, Preferred Alternative, Premier Agendas, Inc. (US), Preplaced-Aggregate (concrete), Press Association (British National News Agency), Pressure Alarm, Pressure Altitude, Preventative Action, Prince Albert (Canada), Princess Anne (high school in Virginia Beach, Virginia), Principal Administrator, Prior Authorization (Pharmacy Benefits), Privacy Act, Privacy Advocate, Privatization Agency, Problem Analysis, Process Allocator, Process Analysis, Process Area, Processing Activities, Procurement Aide/Assistant, Producing Ability (breeding), Product Accumulate (linear code), Production Acceptance, Production Agency, Production Assistant, Produktaansprakelijkheid (Dutch: product responsibility), Professional Association, Professional Audio System, Professor's Assistant, Program Account/Allocation, Program Announcement, Program Assistant, Programmatic Agreement (USACE), Programmed Amount (USACE), Programmer/Analyst, Programming Assistant (campus residential officer), Progressa\PAo Aritme'tica, Prohibited Areas, Project Administrator, Project Agreement, Project Analyst, Project Architect, Project Arrangement, Project Audit, Project Authorization, Propionic Acidemia, Prosecution Attorney, Protected Area (conservation), Protective Antigen (microbiology), Protocol Analyzer, Proton Affinity, Proxy Agreement, Prune Agar, Pseudomonas aeruginosa (bacteria), Psoriatic Arthritis, Psychoanalysis, Public Accounting, Public Administration, Public Aid (Medicaid), Public Announcement, Public Appearance, Public Assistance, Public Attorney, Public Audio, Publish America (book publisher), Punk Ass, Purchasing Aide/Assistant, Put Away, Putt and Approach (disc golf)26) Университет: Papers Applied, Partial Accreditation, Performing Arts, Psychology Annex27) Физиология: Passive Aggressive, Pernicious Anemia, Physician's Assistant, Posterio Anterior, Postero Anterior, Pulmonary Artery28) Электроника: Power Adaptor, Preamplifier29) Вычислительная техника: Play Aid, Power of Attorney, Precision Architecture, Press Agent, Private Account, Purchasing Agent, printer agent, program address, Precision Architecture (HP)30) Нефть: pressure drop per annulus section, Пильтун-Астохское месторождение, анализ технических характеристик (performance analysis), среднее качество изделий при данном процессе изготовления31) Стоматология: PA mode, photoablative mode, режим фотоабляции, фотоабляция32) Картография: position approximate33) Банковское дело: аудитор (public accountant), присяжный бухгалтер (public accountant)34) Биотехнология: photoactivatable35) Организация производства: provisional acceptance, временная приёмка36) Фирменный знак: Physical Agents, Professional Association37) Экология: preferential adsorption38) СМИ: Performance Audio40) Бурение: Piltun-Astokhskoye41) Глоссарий компании Сахалин Энерджи: Piltun-Astokhskoye field, Plug and abandoned, peak amplitude, plugged and abandoned, procurement assistance, public address42) Менеджмент: product assurance43) Образование: Paranoids Anonymous, Performance Assessment, Phonemic Awareness, Pretty Average, Public Accountant44) Инвестиции: public accountant45) Сетевые технологии: Port Adapter, performance analysis, анализ производительности, анализ рабочих характеристик46) Полимеры: phthalic anhydride, polyacrylate, polyamide, pressure absolute47) Программирование: Printable Ascii48) Автоматика: pressure angle49) Контроль качества: process average51) Сахалин Р: Piltun Astokhskoye, Piltun-Astokhskoye, public address system52) Химическое оружие: Picatinny Arsenal [NJ], Procurement Appropriation, Public affairs, performance analyzer, performance assessment, pinacolyl alcohol, pinacolyn alcohol, preliminary assessment, program analyzer, programmed amount, Public address (system)53) Авиационная медицина: perceptual asymmetry54) Безопасность: Privacy Act55) Нефть и газ: plant air, proportional band calculation value56) Военно-политический термин: Division of Political Affairs57) США: Pennsylvania58) Имена и фамилии: Prince Albert59) Общественная организация: Peace Action, Push America60) Должность: Per Annum, Performance Artist, Personal Accident, Personal Assistant, Personal Author, Physical Aptitude, Production Assistant, Psychological Associate61) Правительство: Palo Alto, California, Punta Arenas62) Федеральное бюро расследований: Privacy Act of 1974 -
10 pa
1) Общая лексика: portable audio, passport agency, персональный ассистент, личный помощник (personal assistant)2) Компьютерная техника: Precision Architecture3) Биология: protective agent4) Медицина: posterior-anterior5) Американизм: Palestinian Authority, Past Action, People Authority, Personal Assassin, Post Apocalyptic, Process The Acronym, Public Address7) Латинский язык: physiotherapy aid8) Военный термин: Performance Accountability, Personal Authority, Physician Assistant, Picatinny Arsenal (СВ), Powered Armor, Precautionary Approach, Probability of Arrival, Processing Activities, Procurement Agency, Procurement Army, Procurement, Army, Product Assurance, Public Affairs, Pulse Amplitude, pack artillery, participating activity, patient, patrol aircraft, pattern analysis, penetration aircraft, permanent appointment, personal affairs, personal assistant, personnel allocation, phased antenna, physician's assistant, pilot's associate, point of aim, port agency, position area, position of assembly, post adjutant, practice ammunition, preavailability, prelaunch area, preliminary acceptance, primary armament, probability of acceptance, procurement appropriations, program account, program administrator, program analyst, program assessment, program authorization, project administration, proper authority, property administrator, proponent agency, protected area, prototype aircraft, provision allowance, purchasing authority, ЭКЛ, электронный ассистент лётчика, электронный консультант лётчика, электронный помощник лётчика9) Техника: page address, paging amplifier, parametric amplifier, particular average, performance analysis, personnel area, phase angle, phosphorus per acre, phthalic anhydride, physiotherapy aid, picric acid, polarizer-analyzer, polyacrylamide, polyacrylate, position approximate, postulated accident, power amplification, preamble, precomputed altitude, preliminary amplifier, present altitude, pressure alarm, primary air, probability of acceptance, process average, processor architecture, procurement authorization, production association, program address, program authority, protected area, protective agent, pseudoatom, pulse amplifier, pulse amplitude, purge alarm10) Шутливое выражение: Palestinian Assassins, Pathetic Australian, Pokey Award11) Химия: Protactinium, Proton Affinity, ПА, Pro Analyse (чистый для анализа)12) Математика: вероятностный автомат (probabilistic automaton)13) Британский английский: личный секретарь (he is my PA)14) Железнодорожный термин: Physicians Assistant15) Юридический термин: Personnel Administration, Polar Angle, Prevention Advocate, Private Action, Public Act16) Бухгалтерия: Pre Approved, Public Administration, personal allowance17) Автомобильный термин: power antenna, pressure air (Honda)18) Биржевой термин: Portfolio Artifact19) Грубое выражение: Pigs Arse, Piss Ant, Pissed Asshole, Pretty Arse, Private Actress20) География: штат Пенсильвания, США (Pennsylvania)21) Кино: Parental Advisory22) Музыка: сценическое звуковое оборудование23) Телевидение: pulse amplifier24) Телекоммуникации: Pointer Adjustment, Preamble (LAN)25) Сокращение: Panama, Paraguay (NATO country code), Pennsylvania (US state), Per Annum, Phased Array, Play Aid, Power of Attorney, Preparing Activity, Press Agent, Press Association, Limited, Private Account, Publishers Association, Punjabi, passenger agent, prearm, price and availability, procurement authorization, purchasing agent, Program Access, Program Attention, particular average loss, posteroanterior, pulmonary artery, Pennsylvania (штат Пенсильвания (США)), Bureau of Public Affairs, Pakistan Army, Pale Ale, Palermo, Sicilia (Italian province), Palestinian Authority, Pali (linguistics), Palo Alto (California), Pan Am (airline), Panama, Pancreatic Adenocarcinoma, Paniagua y Asociados (Guatemala, consulting agency), Pantothenic Acid, Paper Advance, Para (Brazil), Paraguay, Paralegal, Paralyzed Age (band), Paramedic's Assistant, Parapsychological Association, Inc (Petaluma, California), Parental Advisory, Parents Association, Parliamentary Assistant (Ontario Government), Parti de l'Action (French: Action Party, Morocco), Partial Agreement, Participatory Appraisal, Particle Accelerator, Partido Arnulfista (Arnulfista Party, Panama), Partner Association, Party Animal, Pass Along, Pass-through Applications, Passenger Address, Passenger Announcement (airlines), Pastoral Administrator, Pastoral Assistant, Pathologists' Assistant, Patients Association (UK), Patronato Antialcoho'lico (Guatemala), Paulus Apostolus (Apostol Paul), Pax Americana, Pay Attention, Paying Agent, Payload Accommodations, Payroll Area, Peace Agreement, Peace Arch (US/Canada border), Peano Arithmetics, Peer Advisor, Pending Availability, Pennsylvania (US postal abbreviation), Penny Arcade (comic strip), Pension Adjustment, People's Alliance, People's Association (Singapore), Pepper-Ann (TV show), Perfect Attack (gaming, Dance Dance Revolution), Perfect Attendance, Perforate Artery (Darke Age of Camelot game), Performance Appraisal, Performance Assurance, Performing Activity (CEFMS), Permit Authority, Persistent Asthma, Persisting to an Older Age, Personal Accident (insurance), Personal Adviser, Personal Agent, Personal Alarm, Personal Appearance, Personalausweis (German: identity card), Personnel Action, Perverted Ass, Perverts Anonymous, Philippine Army, Phillips Academy (Andover), Photoinduced Absorption, Physical Abuse/Assault, Physical Affair, Physician's Association, Picatinny Arsenal, Pierce Armor (Age of Kings game), Pilote Automatique (French: Autopilot), Pinkerton Academy (New Hampshire), Planet of the Apes (movie), Planetarion (online game), Planning Authority, Plant Air, Plate Appearance (Baseball), Platinum Aero (band), Playahead (Internet community), Plaza Automotriz (Guatemala car dealer), Plein Air (Quebec), Point A, Point Analysis, Points Against, Poke'mon Aaah! (website), Police Academy, Policy Analyst, Political Affairs (journal of the Communist Party of the United States of America), Political Agent (Pakistan), Polk Audio, Pollution Abatement, Polyacryl, Pooling Administrator, Port Adapter (Cisco), Port Angeles (Washington), Port Authority (of NY and NJ), Porte-Avions (French, aircraft carrier), Position Adaptivity, Position Angle (astronomy), Post-Apocalyptic, Posterior Anterior (radiology), Power Act (gaming), Power Automation, Pre-Arbitrated, Pre-Auditing, Precision Approach (avionics), Precision Attack, Prednisolone Acetate (eye medication; usually followed by %), Preferred Address, Preferred Alternative, Premier Agendas, Inc. (US), Preplaced-Aggregate (concrete), Press Association (British National News Agency), Pressure Alarm, Pressure Altitude, Preventative Action, Prince Albert (Canada), Princess Anne (high school in Virginia Beach, Virginia), Principal Administrator, Prior Authorization (Pharmacy Benefits), Privacy Act, Privacy Advocate, Privatization Agency, Problem Analysis, Process Allocator, Process Analysis, Process Area, Processing Activities, Procurement Aide/Assistant, Producing Ability (breeding), Product Accumulate (linear code), Production Acceptance, Production Agency, Production Assistant, Produktaansprakelijkheid (Dutch: product responsibility), Professional Association, Professional Audio System, Professor's Assistant, Program Account/Allocation, Program Announcement, Program Assistant, Programmatic Agreement (USACE), Programmed Amount (USACE), Programmer/Analyst, Programming Assistant (campus residential officer), Progressa\PAo Aritme'tica, Prohibited Areas, Project Administrator, Project Agreement, Project Analyst, Project Architect, Project Arrangement, Project Audit, Project Authorization, Propionic Acidemia, Prosecution Attorney, Protected Area (conservation), Protective Antigen (microbiology), Protocol Analyzer, Proton Affinity, Proxy Agreement, Prune Agar, Pseudomonas aeruginosa (bacteria), Psoriatic Arthritis, Psychoanalysis, Public Accounting, Public Administration, Public Aid (Medicaid), Public Announcement, Public Appearance, Public Assistance, Public Attorney, Public Audio, Publish America (book publisher), Punk Ass, Purchasing Aide/Assistant, Put Away, Putt and Approach (disc golf)26) Университет: Papers Applied, Partial Accreditation, Performing Arts, Psychology Annex27) Физиология: Passive Aggressive, Pernicious Anemia, Physician's Assistant, Posterio Anterior, Postero Anterior, Pulmonary Artery28) Электроника: Power Adaptor, Preamplifier29) Вычислительная техника: Play Aid, Power of Attorney, Precision Architecture, Press Agent, Private Account, Purchasing Agent, printer agent, program address, Precision Architecture (HP)30) Нефть: pressure drop per annulus section, Пильтун-Астохское месторождение, анализ технических характеристик (performance analysis), среднее качество изделий при данном процессе изготовления31) Стоматология: PA mode, photoablative mode, режим фотоабляции, фотоабляция32) Картография: position approximate33) Банковское дело: аудитор (public accountant), присяжный бухгалтер (public accountant)34) Биотехнология: photoactivatable35) Организация производства: provisional acceptance, временная приёмка36) Фирменный знак: Physical Agents, Professional Association37) Экология: preferential adsorption38) СМИ: Performance Audio40) Бурение: Piltun-Astokhskoye41) Глоссарий компании Сахалин Энерджи: Piltun-Astokhskoye field, Plug and abandoned, peak amplitude, plugged and abandoned, procurement assistance, public address42) Менеджмент: product assurance43) Образование: Paranoids Anonymous, Performance Assessment, Phonemic Awareness, Pretty Average, Public Accountant44) Инвестиции: public accountant45) Сетевые технологии: Port Adapter, performance analysis, анализ производительности, анализ рабочих характеристик46) Полимеры: phthalic anhydride, polyacrylate, polyamide, pressure absolute47) Программирование: Printable Ascii48) Автоматика: pressure angle49) Контроль качества: process average51) Сахалин Р: Piltun Astokhskoye, Piltun-Astokhskoye, public address system52) Химическое оружие: Picatinny Arsenal [NJ], Procurement Appropriation, Public affairs, performance analyzer, performance assessment, pinacolyl alcohol, pinacolyn alcohol, preliminary assessment, program analyzer, programmed amount, Public address (system)53) Авиационная медицина: perceptual asymmetry54) Безопасность: Privacy Act55) Нефть и газ: plant air, proportional band calculation value56) Военно-политический термин: Division of Political Affairs57) США: Pennsylvania58) Имена и фамилии: Prince Albert59) Общественная организация: Peace Action, Push America60) Должность: Per Annum, Performance Artist, Personal Accident, Personal Assistant, Personal Author, Physical Aptitude, Production Assistant, Psychological Associate61) Правительство: Palo Alto, California, Punta Arenas62) Федеральное бюро расследований: Privacy Act of 1974 -
11 risk
1. сущ.1) общ. риск, опасность (как ситуация, которая может привести к материальным убыткам или другим нежелательным последствиям)fire risk — риск пожара [возгорания\]; пожароопасность
risk to smb./smth. — риск для кого-л./чего-л.
at risk to smb./smth. — с риском для кого-л./для чего-л.
minimization of risk, risk minimization — минимизация риска
to mitigate risks — смягчать [ослаблять\] риски
avoidance of risk, risk avoidance — избежание риска
to limit the risk of (smth.) — ограничивать риск (чего-л.)
limited risk — ограниченный (какой-л. риск)
to increase the risk of (smth.) — увеличивать риск (чего-л.)
to run a [the\] risk, to run risks — рисковать
to put smb./smth. at risk — подвергать риску кого-л./что-л.
to incur a risk — подвергаться риску, рисковать
to face a risk — сталкиваться с риском, подвергаться риску
to take [to undertake\] a risk, to take [undertake\] risks — рисковать, идти на риск; брать [принимать\] на себя риск
to assume a risk — брать [принимать\] на себя риск
assumption of risk, risk assumption — принятие риска
to reject [to decline\] a risk — отказаться от риска, отказаться принять риск
to carry [to bear\] a risk — а) нести риск; подвергаться риску; б) нести риск, быть источником риска
Floodwaters can carry the risk of typhoid or other dangerous diseases. — Наводнение может нести риск распространения тифа или других опасных заболеваний.
All funds carry the risk of losing money — some more than others. — Все фонды рискуют потерять деньги — некоторые в большей степени, чем другие.
to underwrite risks — страховать риски, принимать риски на страхование
underwriting of risks, risk underwriting — андеррайтинг рисков
calculation of risk, risk calculation — расчет риска
to evaluate [to estimate\] risk — оценивать риск
risk evaluation [valuation\], evaluation [valuation\] of risk — оценка риска
to identify risk — идентифицировать [распознавать\] риск
to prioritize risks — приоритезировать риски, ранжировать риски по приоритету
to measure risk — измерять [оценивать\] риск
risk model, model of risk — модель риска
risk modelling, modelling of risk — моделирование риска
risk coverage, coverage of risk — покрытие риска
distribution of risk, risk distribution — распределение риска
to entail risk — быть связанным с риском, влечь за собой риск
Bonds also entail the risk of default, or the risk that an issuer will be unable to make income or principal payments. — Облигации также связаны с риском неплатежа, или риском, что эмитент будет неспособен выплачивать доходы по облигациям или погашать основную сумму облигаций.
risk disclosure, disclosure of risk — раскрытие информации о риске
to transfer risks — перекладывать [передавать\] риски
risk retention, retention of risk — удержание риска
risk sharing, sharing of risk — разделение риска
diversification of risk, risk diversification — диверсификация риска
admissible [allowed\] risk — допустимый риск
maximum [maximal\] risk — максимальный риск
minimal [minimum\] risk — минимальный риск
negligible risk — пренебрежимо малый риск, незначительный риск
degree of risk, risk degree — степень риска
level of risk, risk level — уровень риска
element of risk, risk element — элемент риска
source of risk, risk source — источник риска
It's not worth the risk. — Это не стоит риска.
See:accounting risk, amount at risk, at risk, at risk rules, basis risk, bond-yield-plus-risk-premium approach, Business Environment Risk Information Index, business risk, buyer's risk, call risk, capital risk, cash flow risk, collection risk, commercial credit risk, concentration risk, country risk, credit risk, currency risk, default risk, delivery risk, earnings-at-risk, event risk, exchange risk, exchange rate risk, export risk, financial credit risk, financial risk, high-risk automobile insurer, high-risk product, inflation risk, interest rate risk, investment risk, legal risk, liability risk, liquidity risk, margin risk, market risk, maturity risk, prepayment risk, price of risk, price risk, producer's risk, property risk, pure risk, regulatory risk, reinvestment rate risk, reinvestment risk, return on risk-adjusted capital, seasonal risk, settlement risk, speculative risk, stand-alone risk, systematic risk, transaction risk, underwriting risk, unlimited risk, unsystematic risk, value-at-risk, vega risk, yield curve risk, risk analysis, risk analyst, risk arbitrage, risk-averse, risk aversion, risk capital, risk investment, risk lover, risk management, risk manager, risk measure, risk-neutral, risk premium, price of risk, risk response planning, risk transfer, risk/return indifference curve, risk/return trade-off, risk-adjusted discount rate, risk-adjusted rate of return, risk-adjusted return, risk-adjusted return on capital, risk-adjusted return on risk-adjusted capital, risk-averse investor, risk-free, risk-free rate, risk-free return, riskless arbitrage, riskless transaction, risk-neutral investor, risk-seeking investor, risk-weighted assets2) общ. риск (как количественная мера вероятности наступления какого-л. неблагоприятного события)See:3) общ. объект риска ( о человеке или предмете)security risk — риск для безопасности, угроза безопасности (о человеке, объекте, действии или состоянии); неблагонадежный человек
See:4)а) страх. риск (событие, в отношении которого заключается договор страхования)Syn:See:insurable risk, covered risk, insured event, all risk insurance, builders risk insurance, war risk insurance, risk retention groupб) страх. застрахованное лицо; застрахованная вещь; риск (лицо или вещь, которые могут пострадать в результате какого-л. события и в отношении которых заключается договор страхования)See:assigned risk plan, preferred risk, standard risk, substandard risk, hard-to-place risk, highly protected risk5) мет. риск (ситуация, когда результат какого-л. экономического выбора имеет случайный характер, но при этом известно вероятностное распределение значений этого результата)See:2. гл.общ. рисковать (чем-л.)to risk one's life [one's health\] — рисковать жизнью [здоровьем\]
* * *
риск: вероятность понести убытки или упустить выгоду (вероятность наступления неблагоприятного события); количественно измеряемая неуверенность в получении соответствующего дохода или убытка; существует множество классификаций рисков: 1) капитальный риск - риск того, что невозврат кредитов ухудшит состояние капитала банка и ему придется выпускать новые акции; 2) кредитный риск, или риск погашения, - риск невозврата кредита, непогашения обязательства; 3) риск поставки - риск непоставки финансового инструмента (иностранной валюты); 4) валютный риск - риск потерь из-за изменения валютного курса; 5) процентный риск - риск уменьшения дохода по активу и роста расходов по обязательству из-за изменения процентных ставок; также риск уменьшения цены облигации с фиксированной ставкой в результате роста рыночных ставок; 6) риск ликвидности - риск нехватки наличности и краткосрочных активов для выполнения обязательств, невозможности быстро купить или продать товар или финансовый инструмент; 7) операционный риск - риск того, что будет нарушена работа операционных систем банка и он не сможет вовремя выполнять обязательства; 8) политический риск - риск того, что политическая нестабильность в стране приведет к невыполнению обязательств по кредитам (если государственных крдитов - "суверенный" риск); также риск национализации и др. неблаго-приятных действий властей; 9) риск платежной системы (системный риск) - риск того, что банкротство или неспособность крупного банка функционировать вызовет цепную реакцию в банковской системе; 10) актуарный риск - риск (вероятность) наступления неблагоприятного события, которое страховая компания покрывает в обмен на стразовую премию; 11) инфляционный риск - риск снижения стоимости активов или доходов в результате общего роста цен в стране; 12) инвентарный риск - риск обесценения запасов компании в результате снижения цен, морального старения товара; 13) риск основной суммы - риск обесценения основной суммы инвестиций; 14) риск андеррайтинга - риск - принимаемый на себя андеррайтером в случае неразмещения новых бумаг среди инвесторов; также риск падения рыночной цены в момент размещения; см. absorbable/ actuarial /basis /capital /commercial /concentration /contagion /country /credit /del credere /delivery /exchange /financial /inflation /insurable /interest rate /inventory /investment risk /limited /liquidity /manufacturing /market /market liquidity /operational /payments system /political /price /pure /refinance /reinvestment /repayment /settlement /sovereign /standard /systematic /systemic /transaction /translation /transfer /underwriting /uninsurable /unlimited /unsystematic /warehouse risk and risk of principal.* * *риск; клиент (страх.). измеримая вероятность потери; . exposure to uncertainty Глоссарий финансовых и биржевых терминов .* * *Финансы/Кредит/Валюта -
12 PLA
1) Авиация: АПЛ3) Американизм: People's Liberation Army, Project Labor Agreement4) Военный термин: planned landing area, principal logistic agent5) Техника: field programmable logic array, phase-locked arrays6) Химия: Polymerized Lactic Acid7) Бухгалтерия: отчёты о прибылях и убытках (Profit and Loss Accounting)8) Грубое выражение: Phone Losers of America9) Сокращение: Palestine Liberation Army, Patent Licensing Agreement, Pedestrian's League of America, People's Liberation Army (China), Plain Language Address, Port of London Authority, Power Lever Angle, Practice Low Approach, Pre-Launch Activities, Programmable Logic Array, passenger's luggage in advance, Programmed Logic Array, plasminogen activator10) Университет: Politics Law And Autism11) Вычислительная техника: Programmable Logic-Array, ПЛМ, программируемая логическая матрица, Program License Agreement (IBM)12) Кардиология: заднебоковая артерия (posterolateral artery)13) Биохимия: Polylactic Acid14) Биотехнология: Proximity ligation assay15) СМИ: Place Listing As16) Глоссарий компании Сахалин Энерджи: part-load ampere load, project land allocation17) Образование: Participatory Learning And Action, Prior Learning Assessment18) Пластмассы: Polystyrene Latex Aerosol19) Сахалин Р: Permits, Licenses, Approvals, Preliminary Land Allocation20) Химическое оружие: Plant air system21) Макаров: pulsed laser annealing22) Нефть и газ: ПСМР, предварительное согласование места, предварительное согласование места размещения объекта, предварительный землеотвод23) NYSE. Playboy Enterprises, Inc.24) Библиотечное дело: Public Library Association -
13 подход
1) General subject: access, adit, arrival (войск), aspect, concept, lead up, lead-up (к какому-л. делу), sea gate, side, slant, touch (к людям), a way (with smb - к кому-л.), perspective, method, tack, approach (to make approaches to somebody - привлечь внимание кого-л., "подъезжать" к кому-л.)2) Computers: philosophy3) Biology: approach (к изучению чего-л.)5) Medicine: tradition6) Sports: set (для выполнения упражнения, включающий один и более повторов этого упражнения без перерыва)8) Engineering: accessway, approach zone (к мостовому сооружению), in stroke, instroke (поршня в двигателе)9) Construction: approximation, avenue (к домам), bottom up approach, road approach, approach (к мосту)10) Mathematics: attitude11) Railway term: accessibility13) Accounting: bearing14) Architecture: way (к решению проблемы и т.п.)15) Road works: entry point16) Diplomatic term: approach (к рассмотрению, изучению чего-л.), line of approach (to a problem) (к решению проблемы), procedure17) German: Ansatz (к решению задачи, обыкн. в физике)18) Psychology: child-centred approach19) Cartography: approach (к объекту)20) Advertising: treatment21) Patents: approach (к проблеме)22) Business: principal24) Chemical weapons: angle (особый акцент статьи или передачи, ангажированность), slant (особый акцент статьи или передачи, ангажированность)25) Makarov: approach (к решению какой-л. задачи), handling (к решению вопроса), strategy, system26) Combustion gas turbines: approach (к решению задачи) -
14 asset(s)
1. ком. актив; активи; майно; фонди; капітал; кошти; ресурси; засоби; 2. бухг. актив; актив балансу; активи; засоби1. майнові цінності у формі нерухомості (real property), товарно-матеріальних запасів (inventories¹), цінних паперів (securities), готівки іт. д., які належать окремій особі або підприємству (business²) і від яких чекають економічної вигоди за час їхньої служби; ♦ активи поділяють на дві головні категорії: оборотні (current assets) і необоротні (non-current assets), причому останні ще розподіляють на матеріальні (tangible assets) і нематеріальні (intangible assets) активи; 2. частина балансового звіту (balance sheet), що містить докладний перелік матеріальних цінностей і боргових вимог підприємства═════════■═════════accounting asset(s) грошова вартість активу; accrued asset(s)s накопичені активи; available asset(s) вільні активи • незаставні активи • ліквідні активи; bankable asset(s) активи, прийняті банком; blocked asset(s) заморожені активи; capital asset(s) основні засоби • основний капітал • основні фонди • необоротні активи • засоби виробництва • нерухомість • неліквідні активи; cash asset(s) грошові активи • майно в грошовій формі; chief asset(s) основний актив; composite reserve asset(s) універсальні резервні активи; concealed asset(s) приховані активи; contingent asset(s) можливі активи • умовні активи • передбачені активи; current assets; dead asset(s) мертві активи; deferred asset(s) активи майбутніх років • оплачені витрати; depletable asset(s) вичерпані активи; depreciable asset(s) активи, що зношуються • зношуване майно; doubtful asset(s) сумнівні активи; earmarked asset(s) зарезервовані активи; earning asset(s) доходні активи; environmental asset(s) матеріальні ресурси з навколишнього середовища; equity asset(s) власність в акціях; fictitious asset(s) фіктивні активи; financial asset(s) фінансові активи; fixed asset(s) основні засоби • довгострокові активи • необоротні активи; fixed industrial asset(s)s основні промислові фонди; fixed productive asset(s)s основні виробничі активи; floating asset(s) оборотні активи • оборотні засоби; foreign asset(s) закордонні активи; frozen asset(s) заморожені активи; fungible asset(s) взаємозамінні активи; future-yielding asset(s)s активи майбутніх прибутків; gross asset(s) валові активи; gross reserve asset(s) валова сума резервних активів; hidden asset(s) прихований основний капітал • приховані активи; higher-yielding asset(s) прибутковіші види активів; human asset(s)s людський капітал; hypothecated asset(s) заставні активи; illiquid asset(s) неліквідні засоби • неліквідні активи; intangible assets; international asset(s) нерухома власність закордонних компаній; leased asset(s) орендовані активи; limited-life asset(s) майно з обмеженим терміном служби; liquid asset(s) ліквідні активи • оборотний капітал • швидкореалізовані засоби; long-lived asset(s) довгострокові активи; long-term assets; main asset(s) головний актив; monetary asset(s) грошовий актив; net asset(s) чисті активи • нетто-активи; net equity asset(s) чиста вартість акціонерного капіталу; net fixed asset(s) залишкова вартість основного капіталу; net tangible asset(s) чисті матеріальні активи; nominal asset(s) умовні активи • активи, умовно оцінені в балансі; non-current assets; nondistributable asset(s) неподільні активи; nonmonetary asset(s) речові активи; nonproductive asset(s) непродуктивний капітал • непродуктивні фонди; operating asset(s) оперативні активи; original asset(s) початковий капітал; overvalued asset(s) активи із завищеною вартістю; owned asset(s) власні активи; partnership asset(s) засоби акціонерного товариства • засоби підприємства • засоби спілки; permanent asset(s) основний капітал; personal asset(s) особисте майно • особиста власність; physical asset(s) реальні активи • реальні основні засоби; plant asset(s) виробничі активи; pledged asset(s) заставний актив • заставні основні засоби; principal asset(s) головний актив; property asset(s) власний капітал • необоротні активи • основні засоби; quick asset(s) ліквідні активи • швидкореалізовані активи; real asset(s) нерухоме майно • нерухомість; realizable asset(s) активи, що легко реалізуються; rented asset(s) орендовані активи; risk-free asset(s) безпечні активи • високоліквідні активи; risky asset(s) ризикований актив • небезпечний актив; segment asset(s) часткові активи; short-lived asset(s) активи з коротким терміном служби; short-term asset(s) короткострокові активи; sticky asset(s) неліквідні активи • важкореалізовані активи; tangible assets; total asset(s) загальна сума майна • сума активів; total tangible asset(s) загальна вартість матеріальних активів; undervalued asset(s) активи із заниженою вартістю; unrestricted net asset(s)s необмежені чисті активи; wasting asset(s) вичерпні активи • активи убування • невідновлювані активи • майно, що зношується; working asset(s) оборотні засоби • оборотні активи═════════□═════════asset(s) account рахунок активу; asset(s)s acquisition придбання активів; asset(s)s and liabilities актив і пасив балансу; asset(s)s available for distribution вільні активи для розподілу; asset(s)-backed security застава, забезпечена активами; asset(s) backing забезпечення активами; asset(s) formation утворення активів; asset(s)s held капітал, вкладений в банк; asset(s) item запис активу балансу; asset(s)/liability management регулювання активу і пасиву; asset(s) management керування активами; asset(s)s not in use невикористовувані активи; asset(s)s of a company капітал компанії; asset(s) on current account засоби на поточному рахунку; asset(s)s pledged as security заставлена нерухомість; asset(s) price risk курсовий ризик активів; asset(s) quality rating system система кваліфікації активів; asset(s) revaluation reserve резервний фонд для переоцінки вартості активів; asset(s) sales продаж активів; asset(s) stripping поглинання компанії, чиї акції котируються нижче від вартості активів; asset(s) swap обмін активами; asset(s) turnover оборотність активів; capital asset(s) pricing model модель оцінки капітальних активів; capitalized value of asset(s) капіталізована вартість активів; cash flow of asset(s)s грошовий потік активів; disposal of asset(s)s реалізація активів • виручка з продажу майна; to freeze asset(s)s заморожувати/заморозити активи; to realize asset(s)s реалізувати активи; useful life of a capital asset(s) корисний термін служби капітальних активів • корисний термін основних фондівassets²: liabilities²; assets¹ ‡ A. assets¹ (383); assets² ‡ financial statements (385)═════════◇═════════актив < фр. actif — діяльний < лат. activus — діяльний, енергійний; фіксується в першій половині XIX ст. (ЕС-СУМ 1: 48; ЕСУМ 1: 57)пр. liability², liabilities² -
15 national
national ['næʃənəl]national;∎ the national newspapers la presse nationale;∎ he became a national hero il est devenu un héros national;∎ the country's national sport le sport national du pays;∎ a source of national pride une source de fierté nationale;∎ the killings caused a national outcry les assassinats ont scandalisé le pays;∎ on a national scale à l'échelle nationale;∎ they won 38 percent of the national vote ils ont remporté 38 pour cent des voix sur l'ensemble du pays;∎ it's not in the national interest ce n'est pas dans l'intérêt du pays2 noun∎ all EU nationals tous les ressortissants des pays de l'Union européenne;∎ Irish nationals ressortissants mpl de la République d'Irlande(b) (newspaper) journal m national►► national accounting comptabilité f nationale;national anthem hymne m national;French Canadian national assembly (in Quebec) Assemblée f nationale;British old-fashioned national assistance assistance f publique;American National Association of Colleges and Universities = association des établissements d'enseignement supérieur américains;British the National Audit Office ≃ la Cour des comptes;national bank = banque agréée par le gouvernement américain et qui doit faire partie du système bancaire fédéral;the National Cancer Institute = organisme américain de recherche sur le cancer;the National Childbirth Trust = organisme d'information et d'éducation des jeunes parents en Grande-Bretagne;Australian national code football m australien;American the National Collegiate Athletic Association = association interuniversitaire traitant des questions sportives;American Politics National Convention = grande réunion du parti démocrate ou républicain pour choisir le "ticket" (candidats à la présidence et à la vice-présidence);national costume costume m national;the National Council for Civil Liberties = en Grande-Bretagne, ligue de défense des droits du citoyen luttant contre toute forme de discrimination;the National Council for Vocational Qualifications = organisme britannique responsable de la formation professionnelle;the National Curriculum = programme introduit en 1988 définissant au niveau national (Angleterre et pays de Galles) le contenu de l'enseignement primaire et secondaire;Finance national debt dette f publique, dette f de l'État;national dress costume m national;the National Endowment for the Arts = organisme américain accordant des bourses à des artistes, des musées ou des compagnies théâtrales;the National Endowment for the Humanities = organisme américain accordant des bourses à des écrivains ou à des chercheurs;the National Endowment for Science, Technology and the Arts = organisme indépendant d'aide financière, à partir de fonds provenant de la Loterie nationale, aux artistes, inventeurs et scientifiques;Press National Enquirer = hebdomadaire américain à sensation;British the National Enterprise Board ≃ Agence f nationale pour le développement industriel;British Politics the National Executive Committee = comité chargé de définir la ligne d'action du parti travailliste;the National Exhibition Centre = centre de conférences et d'expositions à Birmingham (Angleterre);National Express ® = société d'autocars reliant les principales villes de Grande-Bretagne;British National Extension College centre m d'enseignement à distance;the National Farmers' Union = syndicat britannique d'exploitants agricoles;the National Film Theatre = cinémathèque à Londres;the National Foundation of the Arts and Humanities = organisme public américain d'aide à l'action culturelle;the National Front = parti d'extrême droite britannique, ≃ le Front national;the National Gallery la National Gallery (principal musée de peinture du Royaume-Uni, situé à Londres);national government gouvernement m de coalition;Finance National Giro = service britannique de chèques postaux;the National Graphical Association = syndicat britannique d'imprimeurs;national grid British Electricity réseau m national d'électricité; Geography réseau m;the National Guard (in the US) la Garde nationale (armée nationale américaine composée de volontaires);National Guardsman membre m de la Garde nationale;the National Health (Service) = système créé en 1946 en Grande-Bretagne et financé par l'État, assurant la gratuité des soins et des services médicaux, ≃ la Sécurité sociale;∎ to get treatment on the National Health (Service) se faire soigner sous le régime de la Sécurité sociale;British National Health Service glasses = modèle de lunettes remboursé par la Sécurité sociale;National Heritage = organisme ayant pour mission la conservation du patrimoine;national hunt (racing) courses fpl d'obstacles;national income revenu m national;British national insurance = système britannique de sécurité sociale (maladie, retraite) et d'assurance chômage;national insurance contributions cotisations fpl à la Sécurité sociale;national insurance number numéro m de Sécurité sociale;American the National Labor Relations Board = organisme américain de conciliation et d'arbitrage des conflits du travail, ≃ conseil m de prud'hommes;Press National Lampoon = revue satirique américaine;National League = l'une des deux ligues professionnelles de base-ball aux États-Unis;the National Lottery = loterie nationale britannique;the National Liberation Front le Front de libération nationale;the National Maritime Museum = musée de la mer situé à Greenwich;National Missile Defence System projet m NMD (programme de défense antimissiles américain);National Organization for Women = organisation de lutte pour les droits de la femme;national park parc m national;the National Portrait Gallery = musée londonien entièrement consacré aux portraits;National Power = entreprise privée de production d'électricité en Angleterre et au pays de Galles;Finance national product produit m national;National Public Radio = réseau américain de stations de radio libres;national readership survey étude f nationale sur le lectorat;the National Rifle Association = association américaine défendant le droit au port d'armes;British National Savings Bank ≃ Caisse f nationale d'épargne;National Savings certificate bon m de caisse d'épargne;Irish national school école f primaire;American the National Science Foundation = organisme d'aide à la recherche scientifique;national security sécurité f nationale;American Politics National Security Adviser = conseiller du président américain sur les questions de sécurité nationale;Politics the National Security Council le Conseil de sécurité nationale;British national service service m militaire;British national serviceman appelé m, militaire m du contingent;national socialism national-socialisme m;1 nounnational-socialiste mfnational-socialiste;the National Society for the Prevention of Cruelty to Children = association britannique de protection de l'enfance;Irish national teacher instituteur(trice) m,f;the National Theatre (in London) = important centre dramatique à Londres, siège de la Royal National Theatre Company;American the National Transportation Safety Board = agence du gouvernement américain chargée des questions de sécurité dans le domaine des transports;British the National Trust = organisme non gouvernemental britannique assurant la conservation de certains paysages et monuments historiques;National Trust property ≃ site m protégé;the National Trust for Scotland = organisme non gouvernemental assurant la conservation de certains paysages et monuments historiques écossais;National Vocational Qualification = diplôme britannique professionnel national;the National Weather Service = les services météorologiques américainsⓘ NATIONAL HEALTH SERVICE Le "National Health Service" ou "NHS" fut créé par le gouvernement travailliste en 1946, donnant accès à chacun aux soins médicaux gratuits. Cependant, au cours des années 80, le gouvernement de Margaret Thatcher voulut encourager le public à souscrire des assurances médicales privées, et le "NHS" subit des coupes budgétaires importantes. Au cours de ces dernières années, la polémique autour du "National Health Service" s'est intensifiée. Le "NHS" connaît en effet de nombreuses difficultés.
См. также в других словарях:
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
Fund Accounting — is an accounting system often used by nonprofit organizations and by the public sector. OverviewBecause there is no personal profit motive for owners or members of nonprofit organizations and organizations in the public sector, such as… … Wikipedia
postal system — System that allows persons to send letters, parcels, or packages to addressees in the same country or abroad. Postal systems are usually government run and paid for by a combination of user charges and government subsidies. There are early… … Universalium
endocrine system, human — ▪ anatomy Introduction group of ductless glands (gland) that regulate body processes by secreting chemical substances called hormones (hormone). Hormones act on nearby tissues or are carried in the bloodstream to act on specific target organs… … Universalium
Business telephone system — Early model 464G Western Electric key telephone set A business telephone system is any of a range of a multiline telephone systems typically used in business environments, encompassing systems ranging from small key systems to large scale private … Wikipedia
University of London External System — Infobox University name = University of London External System image size = 250px motto = established = 1858 type = Public Distance Education staff = faculty = chancellor = HRH The Princess Royal vice chancellor = Sir Graeme Davies dean =… … Wikipedia
information system — Introduction an integrated set of components for collecting, storing, processing, and communicating information (information science). Business firms, other organizations, and individuals in contemporary society rely on information systems… … Universalium
Defense Finance and Accounting Service — Official seal Official logo … Wikipedia
Constant purchasing power accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Federal Reserve System — FRB and FED redirect here. For other uses, see FRB (disambiguation) and FED (disambiguation). Federal Reserve System … Wikipedia
History of the English fiscal system — The history of the English fiscal system affords the best known example of continuous financial development in terms of both institutions and methods. Although periods of great upheaval occurred from the time of the Norman Conquest to the… … Wikipedia
