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1 process system of accounting
process system of accounting ACC, ECON, EDU Divisionskalkulation f (used in mass production = Massen oder Serienfertigung; synonymous: process costing, process accounting; cf single-step process costing = einstufige Divisionskalkulation, multiple-step process costing = mehrstufige Divisionskalkulation)Englisch-Deutsch Fachwörterbuch der Wirtschaft > process system of accounting
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2 process system of accounting
Деловая лексика: система списания прямых и косвенных издержек на процессУниверсальный англо-русский словарь > process system of accounting
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3 process system of accounting
Англо-русский экономический словарь > process system of accounting
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4 system
1) система2) установка; устройство•- 2D design system
- 2-D draughting system
- 2D milling CAM system
- 3 nonsimultaneous axes control system
- 3D CAD system
- 3D design system
- 3D milling CAM system
- 3-D surface-modeling system
- 3-D system
- abrasive waterjet cutting system
- absolute control system
- absolute dimension measuring system
- accident-protection system
- accountancy system
- accounting data system
- ACO system
- acoustic feedback control system
- acquisition system
- active enclosure system
- adaptable system
- adaptive CNC system
- adaptive control constraint system
- adaptive control system
- adaptive pulsing system
- adaptive robot system
- add-on NC programming system
- administrative information data system
- administrative information system
- ADR system
- advanced command data system
- advanced data analysis system
- advanced data display system
- advanced display system
- advanced integrated data system
- advanced interactive debugging system
- advanced management information system
- advisory system
- AGV system
- air flotation system
- air-bearing system
- air-cooling system
- air-delivery system
- air-gaging system
- airlock system
- air-oil mist lubrication system
- air-plasma arc-profiling system
- air-purge system
- alarm system
- all-enveloping guard system
- analog computing system
- analog recording system
- angstrom-positioning system
- antideflection system
- antilock brake system
- antisag system
- application-specific system
- APT generating expert system
- Archimedes system
- array system
- AS/RS system
- assembly management system
- assembly system
- attitude display system
- autolube system
- automated communications and messages processing system
- automated design and optimization of control system
- automated design system
- automated digital design system
- automated industrial management system
- automated information data system
- automated information dissemination system
- automated information retrieval system
- automated inventory distribution system
- automated machining system
- automated management information system
- automated management system
- automated measuring system
- automated parts input-output system
- automated reliability and maintenance management system
- automated storage control system
- automatic alignment-and-centering system
- automatic call distribution system
- automatic CAM system
- automatic chuck-changing system
- automatic data acquisition system
- automatic data distribution system
- automatic data system
- automatic diagnostic-and-recovery system
- automatic display plotting system
- automatic distributive numerical control system
- automatic fixturing system
- automatic gaging-and-compensating system
- automatic measurement-and-compensation system
- automatic message accounting system
- automatic message distribution system
- automatic pallet storage/retrieval system
- automatic program transfer system
- automatic record evaluation system
- automatic telemetry system
- automatic test analysis system
- automatic test system
- automatic testing, evaluating and reporting system
- automatic tool cassette changer system
- automatic tool retraction system
- automatic tool retraction/correction/reentry system
- automatic tool wear/tool broken sensing system
- automatically taught system
- automation system
- autonomous system
- autopatch system
- AWS system
- axis drive system
- axis motor system
- axis-stopping system
- backlash-free friction system
- back-to-back system
- balance system
- balanced system of forces
- balanced system
- bar feed system
- bar pulling system
- bar pusher system
- barring coding system
- base coordinate system
- base data system
- base file system
- base operating information system
- basic disk operating system
- basic hole system
- basic input/output system
- basic NC system
- basic programming system
- basic shaft system
- batching system
- batch-machining system
- battery system
- BCC management information system
- beam delivery system
- belt turnover system
- belt twist system
- binary system
- binary vision system
- biped robotic system
- block-tool system
- block-type tool change system
- bonded stores system
- boring system
- bought-in control system
- brake system
- branch information system
- breakaway system
- breathing system
- broad system of ordering
- BTA deep-hole-drilling system
- BTA-style deep-hole-drilling system
- bug-free system
- building block system
- bulk system
- business information system
- buy-and-plug-in system
- C/C system
- cable and hose carrying system
- CAD access system
- CAD system
- CAD/CAM system
- CAD/CAM/CAE and product data management system
- CAD/CAM/CAE system
- CAD/CAPP/CAM system
- CADAR system
- CAD-integrating system
- CAD-only system
- CAE system
- CAE/CAD/CAM system
- CAG system
- CAM system
- cam-and-lever system
- capacitance-based measuring system
- CAPP system
- capture system
- carrierband system
- cart/pallet transfer system
- Cartesian coordinate system
- cassette jaw-change system
- cell control system
- cell management system
- cell-type system
- cellular manufacturing system
- central analog data distributing and controlling system
- central automatic message accounting system
- central storage system
- centralized control system
- centralized coolant and extractor system
- centralized swarf conveying system
- centralized swarf removal system
- chain conveyor system
- check system
- checking system
- checkout system
- chiller system
- chip conveyor system
- chip guard system
- chip-evacuation system
- chuck/chuck jaw changing system
- chucking system
- chuck-jaw system
- chuck-loading system
- CIM system
- circular monitoring system
- circular part-processing system
- circulating lubrication system
- circulating oil system
- circulation system
- clamping system
- closed cooling system
- closed loop control system
- closed loop machine control system
- closed loop size control system
- closed loop system
- closed-proprietary system
- CM system
- CNC hardware system
- CNC machine tool system
- CNC programming system
- CNC system
- CNC transfer system
- CNC-ACC system
- CNC-control system
- coherent system of units
- collecting system
- collet pad top jaw system
- combined cooling system
- combined production system
- command-line NC system
- commercial vision system
- communication system
- companion system
- comprehensive power measurement system
- computer analysis and design system
- computer automation real-time operating system
- computer data communication system
- computer NC system
- computer system
- computer vision system
- computer-aided design support system
- computer-aided dispatch system
- computer-aided gaging system
- computer-aided programming system
- computer-aided telemetry system
- computer-aided test system
- computer-assisted command system
- computer-assisted message processing system
- computer-assisted microfilm retrieval system
- computer-assisted operation sequence planning system
- computer-automated machine-tool system
- computer-automated test system
- computer-based management system
- computer-based message system
- computer-controlled materials-handling system
- computer-controlled system
- computer-coordinated measuring system
- computer-directed swing-arm tool-changing system
- computer-driven control system
- computer-hosted manufacturing system
- computer-integrated manufacturing system
- computer-integrated system
- computerized information retrieval system
- computerized machine control system
- computerized manufacturing system
- computerized numerical control system
- computerized production control system
- computerized shopfloor data collection system
- computer-oriented production management system
- computer-oriented system
- computing system
- concurrent force system
- conductor system
- conservative system
- constant delivery system
- constant volume system
- constant-contact scanning system
- constraint satisfaction system
- continuous feedback control system
- continuous flow system
- continuous-path CNC system
- continuous-path control system
- contouring control system
- contouring system
- controlled path system
- controlling system
- conventional ACC system
- conversational analysis and drafting system
- conveying system
- conveyor system
- conveyoring system
- conveyorized work-handling system
- coolant clarification system
- coolant laundering system
- coolant mist system
- coolant recirculating system
- coolant recovery system
- coolant recycling system
- coolant supply system
- coolant-circulating system
- coolant-thru-body system
- cooling system
- coordinate drive system
- coordinate system
- coprocessor board system
- copymill control system
- corporate information and office system
- coupling system
- CPS system
- CRT control system
- CRT system
- customer-oriented system
- customized FMS control system
- cut-piece transfer system
- cycloidal tooth system
- data base management system
- data communication system
- data control system
- data input management system
- data management system
- data origination system
- data processing system
- data retrieval system
- data transfer system
- datum system for geometrical tolerancing
- datum system
- DDM system
- decentralized DNC system
- decision enabling system
- decision support system
- dedicated production system
- deep-hole-drilling system
- defect-free machining system
- delivery system
- demand pull flexible system
- demand push flexible system
- departmental management system
- descaling system
- design coordinate system
- design support system
- design-automation system
- design-for-manufacturing system
- design-with-feature system
- desk-top publishing system
- deterministic system
- dexel-based system
- diagnostic communication control system
- diagnostic computer control system
- dialog system
- diamond-lapping system
- digital readout system
- digitizing system
- digitizing/data capture system
- dimensional verification system
- direct impingement starting system
- direct lubrication system
- direct NC system
- discrete-continuous system
- dispatcher system
- distributed computer system
- distributed mass-spring system
- distributed microprocessor system
- distributed processing system
- distributed quality system
- distributed system
- distributive numerical control system
- DNC flexible machining system
- DNC machine control system
- DNC machine tool control system
- DNC system
- DNC/FM system
- document processing system
- document retrieval system
- document search system
- domain-expert system
- Doppler system
- DOS CAM system
- double tube system
- dowel pin system
- DRO system
- drop-feed-lubrication system
- DTP system
- dual laser optical system
- dual laser referencing system
- dual system
- dual-beam LDDM system
- dual-pallet shuttle system
- dual-shaft electric propulsion system
- dynamic beam focusing laser system
- dynamic data system
- dynamic mapping system
- early warning system
- eddy current damper system
- edge-sensing system
- edge-type positioning system
- eight-station pallet system
- electrical contact tracing system
- electrofluidic control system
- emergency protection system
- enclosure system
- encoder checking system
- endpoint locating system
- energy-adaptive system
- energy-saving drive system
- engine starting system
- entry-level NC system
- environmental control system
- equivalent rigid link system
- equivalent systems of forces
- ESD system
- estimating system
- example-driven system
- expert control system
- expert process planning system
- expert system
- external box system
- extractor system
- fact retrieval system
- factory automation system
- fault detection system
- fault-signal system
- FBG system
- feasibility routing system
- feature-based CAM system
- feature-based system
- feed system
- feedback control system
- feedback gaging system
- feedback position control system
- feedback system
- feed-drive system
- feedforward compensatory control system
- feed-only AC system
- feed-overriding system
- FFS system
- file control system
- finite capacity scheduling system
- fixed coordinate system
- fixed-feature NC system
- fixed-rail system
- fixture design system
- fixture system
- fixturing system
- flanged pipe system
- flexible assembly system
- flexible automated manufacturing system
- flexible automation system
- flexible computer-controlled robotic system
- flexible fabricating system
- flexible fixturing system
- flexible handling system
- flexible laser optical system
- flexible laser system
- flexible lathe system
- flexible machine system
- flexible machining center system
- flexible machining system
- flexible manufacturing system
- flexible NC system
- flexible press system
- flexible tooling system
- flexible transfer system
- flexible turning system
- flood coolant system
- flow-line production system
- flow-type manufacturing system
- fluid management system
- fluid power system
- flush-type cooling system
- fly system
- FMS operating system
- FMS/CAD/CAM system
- FMS-type production system
- force measurement system
- force sensory system
- force system
- force-sensing system
- forecasting system
- four-station pallet system
- four-tier quality system
- FROG navigation system
- FROG system
- full-blown system
- fully specified system
- gage system
- gaging computer system
- gaging-and-compensating system
- gantry loading system
- gantry-based turning system
- gantry-style motion system
- gas-turbine starting system
- gating system
- gear roller system
- gear system
- gear testing system
- general information retrieval system
- generative planning system
- generic control system
- generic messaging system
- generic system
- glass fiber system
- glazing system
- goal-seeking system
- graphic numerical control system
- graphic processing system
- graphics system
- graphics-oriented system
- grating measuring system
- gravity oil system
- gray scale imaging system
- grinder vision system
- group control system
- guarding system
- guidance system
- guiding system
- handling system
- handwriting-input system
- hard-automated system
- hardware NC system
- hardware support system
- head change system
- head changer system
- head-changing flexible manufacturing system
- help system
- hierarchical coding system
- hierarchical control system
- hierarchical information control system
- high-noise-immunity system
- high-rise system
- high-speed positioning system
- high-speed-processor control system
- high-volume system
- Hirth gear-tooth system
- holding system
- holding tool system
- hole system
- holonomic system
- host computer-assisted programming system
- host distributive numerical control system
- hybrid computing system
- hydraulic oil system
- hydraulic system
- hydraulic-circuit system
- hypertext system
- ID system
- IDNC system
- illumination system
- image detection system
- image processing system
- imaging system
- IMC system
- immersion-washing system
- inconsistent system of equations
- incremental measuring system
- index system
- indirect lubrication system
- individual lubrication system
- inductive telemetry system
- inductively guided cart system
- industrial vision system
- in-feed system
- inference system
- in-floor chip-disposal system
- information infrastructure system
- information logical system
- information processing system
- information storage and retrieval system
- information system
- information-gathering system
- information-management system
- information-sharing system
- infrared imaging system
- infrared system
- in-house minicomputer system
- in-house system
- inlet control system
- in-process gaging system
- in-process sensing system
- in-process storage system
- insert-selection system
- instrumentation system
- insulating system
- integral movement monitoring system
- integrated CAD/CAPP/CAM system
- integrated CAM system
- integrated circuit numerical control system
- integrated computer system
- integrated information system
- integrated machine system
- integrated machining system
- integrated manufacturing and assembly system
- integrated manufacturing system
- integrated NC machine system
- integrated production system
- integrated sensor system
- intelligent control system
- interactive control system
- interactive graphics processing system
- interactive manufacturing control system
- interconnection system
- interdepartmental communication system
- interferometer measuring system
- interlocking system
- interrupt-driven system
- inventory-management system
- involute tooth system
- IR fault-signal system
- IR system
- ISO system of limits and tolerances
- isolated word recognition system
- jig boring measuring system
- job shop-type flexible system
- joint-actuation system
- just-in-time production system
- kanban pull system
- kinetic control system
- kitting system
- knowledge base management system
- knowledge system
- knowledge-based information system
- knowledge-based system
- krypton laser system
- labeling system
- labor-intensive system
- language-based NC system
- laser beam orientation system
- laser beam positioning system
- laser calibration system
- laser combination energy system
- laser digitizing system
- laser driving system
- laser full automated system
- laser inspection system
- laser interferometer measuring system
- laser machining system
- laser metalworking system
- laser micrometer system
- laser monitoring system
- laser mount system
- laser optical transformation system
- laser pulse power system
- laser pump system
- laser referencing system
- laser thread measurement system
- laser transducer system
- laser-cutting system
- laser-gaging system
- layered control system
- LDDM system
- lead screw drive system
- learning system
- library reference system
- library system
- light guide system
- light recognition system
- line motion control system
- line motion system
- line path system
- linear index system
- linear system of constant coefficients
- linear time invariant system
- linear time-varying system
- linear-encoder-equipped system
- LMFC system
- load/unload system
- loading robot system
- load-monitoring system
- local communications system
- logistics system
- look-up table system
- low-loss optical system
- low-volume lubricant delivery system
- lube system
- lubrication system with continuous delivery
- lubrication system with cyclic delivery
- lubrication system with performance control
- lubrication system without performance control
- lubrication system
- M system
- machine control system
- machine coordinate system
- machine health-monitoring system
- machine management system
- machine surveillance system
- machine tool capability-conditioning system
- machine tool system
- machine vision system
- machine/control system
- machine/tool/workpiece system
- machine-flexible system
- machine-zero reference system
- machining-cell system
- magnetic control system
- magnetic shaft suspension system
- main control system
- maintenance tracking system
- make-up system
- management control system
- management information system
- management system
- management-and-manufacturing system
- managerial reporting system
- man-computer system
- man-machine system
- man-plus-machine system
- manual data input system
- manual programming system
- manufacturing execution system
- manufacturing optimization system
- manufacturing software system
- manufacturing system
- many-degrees-of-freedom system
- many-variable system
- mass-elastic system
- master manufacturing control system
- master-slave control system
- material flow system
- material movement system
- material storage system
- materials-handling control system
- materials-handling system
- matrix array system
- matrix-type system
- MDI contouring control system
- MDI control system
- MDI NC system
- mean line system
- measurement/inspection system
- measuring coordinate system
- measuring system
- measuring/compensation system
- mechanical interface coordinate system
- memory NC system
- memory system
- menu drive system
- menu system
- menu-driven programming system
- metalforming production system with robots
- metalworking laser system
- metamorphic system
- metareasoning system
- metering system
- metrology system
- MIC system
- micro CAD/CAM programming system
- microadjustment system
- microchip-managed control system
- microdispensing system
- microintegrated system
- microload system
- micropackaged distributed system
- microprocessor based system
- microprocessor CNC system
- microprocessor system
- microprocessor-development system
- microstep control system
- microwave drill detection system
- milling CAM system
- milling system
- minicomputer-based numerical control system
- minicomputer-based system
- minicomputer-based test system
- miniload automated storage and retrieval system
- miniload system
- minimal constraint system
- minimum phase shift system
- mist-cooling system
- mixed forging-machining system
- mobility system
- model reference adaptive system
- moderately sized manufacturing system
- modular clamping system
- modular component tooling system
- modular fixture system
- modular holding system
- modular system
- modular tooling system
- modular work holding system
- monitoring system
- monorail material handling system
- motor position sensing system
- mounting system
- MPM system
- MRC system
- MRP system
- MS-DOS system
- multiaxis laser system
- multimachine system
- multimedia system
- multinetwork system
- multipallet system
- multiple computer system
- multiple laser technology system
- multiple pallet changer system
- multiple pallet handling system
- multiple parts feeding system
- multiple sensory system
- multiple spindle head handling-and-changing system
- multiple system of indexing
- multiple-gun spraying system
- multipoint lubrication system
- multipoint network control system
- multiprocessing system
- multiprocessor NC system
- multiprocessor system
- multiproduct manufacturing system
- multiprofile tool system
- multiprogramming system
- multirobot system
- multisensor system
- multiserver queueing system
- multistage system
- multitasking control system
- multiterminal system
- multiuser system
- multivendor information system
- multiwindowing software system
- Nagare system
- narrowly defined expert system
- national information system
- navigation system
- NC contouring system
- NC machine system
- NC part-programming system
- NC system
- NC tooling system
- NC/TP system
- nesting system
- network computer system
- network switching system
- network system
- noise diagnostic system
- noncircular copy-turning system
- noncompensated system
- noncontact laser marking system
- noncontact microwave system
- nonexpert system
- non-NC system
- numerical computer control system
- numerical contour control system
- numerical control system
- numerically controlled tool point system
- object-oriented system
- office system
- office-based programming system
- off-line adviser-type expert system
- off-line programming system
- off-line system
- off-the-shelf system
- oil mist system
- oil scavenge system
- oil system
- oil wash system
- oil-recirculating system
- oligarchical manufacturing system
- OLP system
- one man/one machine system
- one man-one operation-one job system
- one-machine flexible system
- one-piece tape spar-measuring system
- one-shot lubrication system
- on-line information system
- on-line process system
- on-line retrieval system
- on-line system
- on-line tool control system
- on-machine gaging system
- on-machine probing system
- on-off control system
- open architecture system
- open cooling system
- open system
- open-front system
- open-loop control system
- operating system
- operational system
- operator guidance system
- operator-controlled NC system
- optical detection system
- optical laser ranging system
- optical MAP system
- optical measurement/inspection system
- optical recognition system
- optical system for laser processing
- optical tracer backup system
- optical transmission system
- opti-feed system
- optimal-position control system
- order-driven system
- order-entry system
- order-picking system
- oscillating system
- oscillatory system
- out-feed system
- output collecting system
- overall system
- p.-t.-p. NC system
- package confinement system
- paging system
- pallet conveyor system
- pallet gripper system
- pallet ID system
- pallet storage system
- pallet storage/changer system
- pallet/platen transfer system
- pallet/robot flexible-machining system
- pallet-based materials handling system
- pallet-based system
- pallet-changer system
- pallet-coding system
- pallet-handling system
- palletized tool magazine system
- pallet-loading system
- pallet-moving system
- pallet-shuttle change system
- pallet-transfer system
- pallet-transport system
- paperless NC system
- parallel force system
- parallel lubrication system
- parametric CNC system
- part flow system
- part handling-and-storage system
- part program-editing system
- part queue system
- part-conveying system
- partial laser system
- part-programming system
- part-retrieval system
- passively mode-locked laser system
- path control system of a machine
- path control system
- pattern recognition system
- pattern tracing system
- pattern-directed system
- PC system
- PC-based CAD system
- PC-based vision system
- pendant-mounted CNC system
- perceptual system
- permanent electro system
- personal computer-based robotic vision system
- phase switching control system
- photogrammetric vision system
- photooptic tracing system
- photooptical tracing system
- piece rate system
- plane system of forces
- planner-oriented system
- plant-integration system
- platen system
- platform-independent CAM system
- playback system
- plugboard control system
- plugboard programming system
- point-to-point system
- popular laser system
- position control system
- positioning control system
- postprocess inspection system
- postprocess system
- postprocess-feedback gaging system
- potentiometer-setting system
- power generating system
- power system
- powered clamping system
- powered track system
- powerful robot system
- precision positioning system
- predictive machinability system
- predictive maintenance system
- pre-emptive system
- pregaging system
- preload system
- preset tooling system
- presetting system
- prismatic flexible manufacturing system
- prismatic machining system
- probe communication system
- problem-oriented information system
- process planning system
- process-flexible system
- production control system
- production expert system
- production-monitoring system
- productions system
- product-testing system
- programmable automation system
- programmable control system
- programmable logic control system
- programmable power monitoring system
- programmed sequence control system
- programming system
- proof-of-concept system
- proprietary NC system
- propulsion system
- propulsive system
- protection system
- prototype system
- prototyping system
- pull system of production
- pull system
- punch tape NC system
- purpose-made materials feeding system
- push system
- qualitative system
- quality control system
- quality system
- quantity produced systems
- question-and-answer system
- question-answering system
- queuing system
- quick-change system
- quick-change workpiece-fixturing system
- quick-change-cutter system
- rack system
- rack-picking system
- rail-borne robotic handling system
- rail-guided transport system
- random mission system
- random mix system
- random order system
- ranging system
- readout system
- ready-to-go system
- real-time vision system
- recirculation system
- rectangular coordinate system
- rectangular triordinate system
- reeving system
- reference retrieval system
- reference system
- reflecting high-power beam optical system
- register system
- registration system
- relay ladder logic system
- reporting system
- reprographic system
- resolver system
- restraint system
- RETIC system
- retrieval system
- retrofit system
- return spring system
- RGV pallet delivery system
- rigid track workpiece transport system
- rigid transfer system
- robot control system
- robot gantry storage-and-retrieval system
- robot learning system
- robot parts-handling system
- robot system
- robot teaching system
- robot tool changing system
- robot-based turning system
- robotic system
- robotic vision system
- robotics CAD system
- robotized metalforming system
- robot-like inspection system
- robot-measuring system
- rod memory system
- roller system
- roll-generating system
- rotary transfer system
- rotary-type tool-mounting system
- rotational system
- routing-flexible system
- rule-based expert system
- running fail-safe system
- running system
- run-time system
- safety actuation system
- safety system
- scale back system
- seam tracking laser processing system
- seam-tracking system
- security system
- selective assembly system
- selective control system
- self-adapting system
- self-contained starting system
- self-contained system
- self-monitoring measuring system
- self-optimizing adaptive control system
- self-programming NC system
- self-teaching system
- self-test system
- sensing system
- sensor system
- sensor-based system
- sensory control system
- sensory feedback system
- sensory interactive system
- sensory-processing system
- sentence recognition system
- sequencing control system
- sequential control system
- series lubrication system
- service system
- servo control system
- servo drive system
- servo positioning system
- servo transducer system
- servo-controlled blade-feed-pressure system
- setting system
- SFP system
- shaft system
- shared tools system
- shopfloor communication message system
- shopfloor part-programming system
- shopfloor programming system
- shopfloor-programming control system
- short-closed oil system
- shuttle car system
- shuttle system
- shuttle-type container system
- side-loading pallet system
- sign system
- signature-analysis system
- silhouetting system
- single system
- single-board computer system
- single-cell system
- single-line lubrication system
- single-point lubrication system
- single-stage system
- single-tube system
- single-unit machining system
- single-variable system
- sinking system
- six-station pallet system
- size-monitoring system
- skidless system
- skid-type system
- small knowledge system
- small scale system
- small-batch manufacturing system
- sociotechnical system
- software-based system
- software-operating system
- solid model CAD system
- solid modeling system
- solids-based system
- sonic digitizing system
- space-monitoring sensor system
- special-purpose CNC system
- special-purpose material handling system
- speech-understanding system
- spindle airblast system
- spindle-probe system
- splash lubrication system
- split-type of tooling system
- spray lubrication system
- sprocket-chain system
- stabilization system
- stabilizing system
- stacking system
- stand-alone system
- standard control system
- standard unit system
- starting system
- statistical process control system
- steady-state system
- stepping motor drive system
- stocker system
- stocking system
- stop-bolt locking system
- storage system
- storage-and-retrieval system
- storage-retrieval system
- straight cut control system
- straight-line control system
- stress calculations infinite element system
- structurally stable system
- structurally unstable system
- stub-tooth system
- subloop system
- supervision system
- supervisory computer control system
- supervisory control system
- surface-measurement system
- surveillance system
- suspension system
- swarf conveyance system
- swarf-management system
- swarf-removal system
- switching system
- synthetic vision system
- system of dimensioning
- system of forces
- system of limits and fits
- system of quantities
- system of the machine retaining devices
- system of units
- tactile sensing system
- tailored NC system
- tailor-made system
- tape-oriented system
- target system
- teach system
- teachable-logic control system
- teaching system
- teach-mode programming system
- technology-intensive system
- telecommunication system
- telemetry gage system
- telemetry system
- teleoperated system
- telepresence system
- telerobotic system
- ten-station pallet system
- term system
- test system
- testing system
- text organizing system
- thermal control system
- thermal enclosure system
- thermal propulsion system
- thread measurement system
- thread measuring system
- three-dimensional CAM system
- three-dimensional coordinate system
- three-wire thread measuring system
- through feed system
- through-the-tool system
- time control system
- time cycle system
- time-shared system
- time-sharing NC programming system
- time-sharing system
- tool animation system
- tool breakage prevention system
- tool change system
- tool condition monitoring system
- tool coolant system
- tool deflection calibration system
- tool identification tag system
- tool life control system
- tool life management system
- tool magazine exchanger system
- tool management system
- tool position-compensating system
- tool shank cleaning system
- tool storage and transport system
- tool storage/management system
- tool-associated system
- tool-clamp system
- tool-holder-work system
- tool-ID system
- tooling AGV system
- tooling system
- tool-in-hand system
- tool-in-use system
- tool-machine system
- tool-monitoring system
- tool-mounting system
- tool-presetting system
- tool-probing system
- tool-to-turret connection system
- tool-transfer system
- torque-monitoring system
- total system
- total-loss lubrication system
- touch-probe digitizer system
- touch-probe digitizing system
- touch-probe system
- towline cart system
- towline conveyor system
- towline handling system
- towline material handling system
- towline transfer system
- tracer control system
- tracing system
- track system
- tracking/scheduling system
- track-monitoring system
- transfer system
- translating system
- transmission system
- transporter system
- traverse-metering system
- tray-type transfer system
- triangulation system
- tribomechanical system
- tri-level stocker system
- triordinate system
- trolley control system
- trouble-free control system
- T-slot system
- tuned system
- turning system
- turning-and-chucking system
- turnkey computer control system
- turnkey system
- turret probing system
- turret tooling system
- two-line lubrication system
- two-machine system
- two-pallet exchange system
- two-shift system
- two-tier inspection system
- unattended machining system
- unattended production system
- uncertain system
- unified system
- unit bore system
- unit system
- unit-build system
- unit-load automated storage and retrieval system
- unit-load system
- UNIX-based 32-bit computer system
- unmonitored control system
- unstable system
- user identification system
- user's CAD system
- V coding system
- vacuum system
- variable pallet system
- variable-coefficient system
- variable-gain ACC system
- variable-mission system
- versatile data acquisition system
- vertical carousel system
- vertical rotating warehouse system
- vibration system
- vibratory system
- video measuring system
- video-based measurement system
- viewing system
- virtual design system
- virtual storage system
- vision guidance system
- vision metrology system
- vision optical system
- vision sensor system
- vision system
- vision tool-presetting system
- vision-based inspection system
- vision-based system
- visual computing system
- visual inspection system
- VME-based system
- voice data entry system
- voice system
- voice-input system
- volume-flexible system
- volume-metric lubrication system
- voluntary standards system
- warehousing system
- warning protection system
- warning system
- wash system
- waste material treatment system
- watchdog system
- waterjet system
- way-lubrication system
- wedge-locked tool clamping system
- wheelhead-measuring system
- windowing system
- wire-cut system
- wire-frame CAD system
- wire-guided transport system
- wire-guided trolley routing system
- word recognition system
- work infeed system
- work transfer system
- work transport system
- workhandling system
- work-holding system
- workpiece-cleaning system
- workstation-oriented CNC system
- zero error position systemEnglish-Russian dictionary of mechanical engineering and automation > system
-
5 system
n1) система; комплекс2) система; порядок; классификация3) метод; способ
- accelerated cost recovery system
- accounting system
- actual cost system
- administrative system
- advanced system
- airline system
- appointment system
- assessment system
- automated control system
- automated management system
- automatic conveyor system
- automatic data processing system
- automatic transfer system
- banking system
- batch system
- bidding system
- bilateral clearing system
- bimetallic monetary system
- bonus system
- budgetary control system
- cash system
- centralized control system
- central record system
- chain store system
- checking system
- classification system
- clearing system
- clearing house interbank payment system
- closed system
- closed system of finance
- communication system
- computerised system
- computerised system of payments
- computerised interbank clearing system
- conference system
- constrained system
- constraint system
- container system
- contract system
- contractual vertical marketing system
- control system
- controlled system
- corporate vertical marketing system
- cost accounting system
- cost control system
- cost distribution system
- credit system
- crediting system
- credit scoring system
- credit transfer system
- cropping system
- currency system
- data system
- data acquisition system
- data collection system
- data interchange system
- data processing system
- data transmission system
- decentralized system
- decimal system
- deferred rebate system
- department incentive system
- deposit insurance system
- distribution system
- dual system
- dual-pay system
- dual price system
- dual standard cost system
- dynamic system
- economic system
- educational system
- electronic book-entry system
- electronic fund transfer system
- engineering system
- equilibrium system
- estimate cost system
- European monetary system
- evaluation system
- exchange system
- factory system
- farming system
- farm price system
- Federal Reserve System
- feedback system
- financial system
- fiscal system
- forecasting system
- free enterprise system
- generalized system of preferences
- giro system
- hauling system
- hire purchase system
- historical cost system
- household system
- import quota system
- imprest system
- industrial system
- inefficient tax system
- information system
- information retrieval system
- in-plant system
- inspection system
- integrated accounting system
- integrated record system
- Internet-based system
- inventory control system
- irrigation system
- job order cost system
- judicial system
- justice system
- land tenure system
- land-use system
- legal system
- licence system
- linear system
- lump system
- macroeconomic system
- management system
- management information system
- managerial system
- market system
- marketing system
- master system
- measuring system
- mechanical accounting system
- mercantile system
- metric system
- monetary system
- monitoring system
- multichannel system
- multicomputer system
- multidepot system
- multiitem system
- multilateral system of settlements
- multilevel system
- multiple system
- multiproduct inventory system
- multipurpose system
- multirobot system
- multistage system
- multiuser computer system
- national banking system
- normalized system
- office system
- one-crop system
- one-price system
- open price system
- operating system
- operational system
- order system
- ordering system
- par value system
- patent system
- pay system
- pay-as-you-earn system
- pay-as-you-go system
- payment system
- petty cash system
- piecework system
- planning system
- postal system
- post giro system
- power system
- premium system
- price system
- priority system
- private enterprise system
- process control system
- processing system
- production system
- product testing system
- programme system
- programme development system
- programming system
- protectionist system
- protective system
- public-address system
- quality system
- quality intelligence system
- quality rating system
- queueing system
- quota system
- railroad system
- railway system
- rating system
- rationing system
- real-time system
- recording system
- record keeping system
- reference system
- registration system
- relay system
- remote-control system
- reporting system
- retail trade system
- retrieval system
- risk-management system
- rotation system
- savings bank system
- scoring system
- search system
- selection system
- service system
- settlement system
- sewage system
- shared resource system
- shuttle system
- single system
- single-channel system
- social system
- stable system
- stand-alone system
- standard system
- standard cost system
- standby system
- state system
- static system
- stationary system
- storage system
- storekeeping system
- supply system
- sweating system
- tariff system
- tax system
- taxation system
- telecommunication system
- telephone system
- telephone answering system
- tender system
- tenure system
- testing system
- time-shared system
- timesharing system
- transfer system
- transmission system
- transport system
- transportation system
- trial system
- truck system
- two-shift system
- two-tier banking system
- two-tier gold system
- underwriting system
- uniform system of accounts
- universal time system
- unstable system
- value system
- vertical marketing system
- voucher system
- wage system
- wage labour system
- warehousing system
- waste disposal system
- waste handling system
- waste treatment system
- water system
- weighting system
- working system
- world system
- system of accounts
- system of administration
- system of bookkeeping
- system of classification
- system of control
- system of distribution
- system of information
- system of levies
- system of management
- system of marketing
- system of marking
- system of protective tariffs
- system of sales
- system of settlements
- system of tariffs
- system of taxation
- system of transportation
- system of units
- system of weights and measures
- bypass the banking system
- convert to a metric system
- design a system
- operate a system
- phase out the quota systemEnglish-russian dctionary of contemporary Economics > system
-
6 system
1) система; способ; метод2) устройство; строй3) классификация4) учение5) сеть (дорог) -
7 system
1) система; комплекс2) метод; способ3) канал•- acoustic alarm system
- acoustic image system
- acoustic systems
- actiontrack system
- active IR-system
- actuator system
- adaptive communication system
- adaptive teleinformation system
- adaptive telemetering system
- advanced information system
- Afsatcom system
- air system
- aircraft intercommunication system
- airfield communication system
- air-ground automatic system
- airline reservation system
- air-to-ground TV system
- alarm signal system
- alarm system
- all-channel signaling system
- ALL-IN-ONE system
- alphanumeric system
- amplified speaker system
- amplitude shift-keying system
- AMPS system
- analog cellular communication system
- analog cellular system
- analog component video system
- analog television system
- analog tropospheric system
- anisochronous system
- antenna system
- antitheft system
- AR system
- Arabsat system
- ASK system
- associated channel analog system
- asynchronous address communication system
- audio recording system
- Aurora system
- Aussat system
- automatic communication system
- automatic connection establishment system
- automatic control system
- automatic data acquisition system
- automatic telegraphy system
- automatic telephone system
- automatic tuning system
- automatized cellular system
- auxiliary alarm system
- balanced cable transmission system
- band sharing system
- base station system
- baseband system
- basic input/output system
- bass-reflex speaker system
- batch processing system
- batch transmission system
- batch-and-forward system
- batteryless system
- bilateral CTV system
- binary tariff system
- biocontrol system
- bit parallel interface system
- bit transport system
- bridge duplex system
- broadband mobile system
- broadcast satellite system
- broadcasting delivery media systems
- burglar alarm system
- byte-serial interface system
- cabinet system
- cabinetless system
- cable distribution system
- cable TV system
- call-accounting system
- call-answering system
- call-counting system
- call-distributing system
- call-processing system
- call-queueing system
- camp-on system
- CAPTAIN system
- car component audio system
- carrier reinsertion system
- carrier system
- carrier-communication system
- carrier-current communication system
- Cassegrain-Schmidt system
- cassette recording system
- cassette reproducing system
- CATRIN system
- caution system
- CD 900 system
- cellular system
- cellular-radio system
- central-battery system
- centralized control system
- chirp binary telegraph system
- cipher system
- circuit switched telecommunication system
- circuit switching telecommunication system
- circular telecontrol system
- clock system
- closed-circuit communication system
- closed-circuit telegraph system
- closed-numbering system
- code-dependent system
- code-division multiple access system
- code-independent system
- code-insensitive system
- code-sensitive system
- coding system
- coherent fiber-optic system
- collimating system
- collocated system
- color separating system
- combined numbering system
- combined power supply system
- combined satellite communication system
- common-battery system
- common-carrier system
- common-channel signaling system
- common-engineering communication system
- common-purpose cellular system
- common-using band system
- common-using cordless telephone system
- common-using paging system
- communication system
- communication traffic system
- communications system
- community antenna system
- community antenna television system
- community TV-system
- commununication switching system
- compact disk digital audio system
- compatible color television system
- compatible single sideband system
- compatible single-band system
- compatible TV-system
- complex radio communication system
- computer vision system
- computer-telephone system
- Comsar system
- Comsat system
- Conax system
- concentrated-insonation system
- conference system
- conference-communication system
- congested system
- congress-class system
- constant-current system
- control generating system
- conventional television system
- Conversant system
- cordless-communication system
- crossbar system
- crossed-coincident microphone system
- Crosspoint system
- CSE system
- C-system
- cubical video projecting system
- data processing system
- data system
- data transport system
- data-collection system
- data-compression system
- data-exchange system
- dataflow system
- data-gathering system
- data-handling system
- data-measuring system
- data-reduction system
- data-transmission system
- Decca Navigator system
- DECfax system
- decision-feedback system
- dedicated control channel system
- dedicated multimedia system
- delta-sigma system
- deluxe presentation system
- departmental communication system
- desktop-video system
- DFS/Copernicus system
- dial-telephone system
- differential phase shift-keying system
- differential-duplex system
- differential-magnetic system
- digital camera system
- digital hybrid-key telephone system
- digital mass storage system
- digital microwave radio transmission system
- digital telephone communication system
- digital transmission system
- digital TV-communication system
- Digital UNIX system
- digital-analog system
- digital-cellular system
- digital-data modulation system
- digital-effect system
- digital-message entry system
- digital-termination system
- direct-broadcasting satellite system
- directing system
- direct-modulation system
- direct-sequence system
- direct-telephone communication system
- discrete communication system
- discrete sound system
- discrete-addressing system
- disk-operating system
- DISOSS system
- dispatch telephone communication system
- dispatch-center system
- dispersed-insonation system
- distributed-insonation system
- distributed-processing system
- documental-type communication system
- Dolby systems
- domestic satellite communication system
- double-band telephone communication system
- double-channel transmission system
- double-current transmission system
- double-pole communication system
- double-sideband large carrier system
- DSCS system
- D-system
- dual-cable system
- dual-reflector system
- duplexed system
- Earth-to-space transmission system
- ECM system
- electric communication system
- electronic antishock system
- electronic data-gathering system
- electronic data-processing system
- electronic-message system
- electronic-scanning system
- electronic-switching system
- Ellipso system
- emergency telephone communication system
- emergency-broadcast system
- EMX system
- equidistant system
- error-correction system
- error-detection system
- Eutelsat system
- extensible system
- external paging system
- facsimile system
- fast-acting servicing system
- fault-tolerant system
- fax communication system
- fax transmitting system
- feed system
- fiber transmission system
- fiber-optic transmission system
- field-sequential system
- final mile system
- finishing system
- fire alarm system
- fire warning system
- first generation cellular system
- five-channel communication system
- fixed satellite system
- Flexcam system
- flexible access system
- Flitsatcom system
- focusing system
- four-channel sound system
- four-dimensional system
- four-wire telephone communication system
- frame-sequential system
- frequency shift-keying system
- frequency-carrier system
- frequency-control system
- front-bass reflex speaker system
- fully digital system
- gate system
- Gaussian system
- generalized system
- generating dynamic system
- generator-dc-motor system
- GIGASET radio system
- global positioning system
- Global system
- Gopher system
- grandfathered system
- group-alerting and dispatching system
- guide system
- hard-wired CCTV system
- hazard system
- helical-scan system
- HF-synchronizing system
- high-precision navigating system
- Hi-linear system
- home system
- home-telephone system
- home-type system
- homing-guidance system
- host system
- hydroacoustic system
- ideal communication system
- idealized system
- image informaion system
- image-forming system
- immedial servicing system
- incompatible system
- independent system
- information retrieval system
- information system radio system
- information system
- information-feedback system
- information-measuring system
- infrared alarm system
- Inmarsat system
- Inmarsat-A system
- Inmarsat-B system
- Inmarsat-C system
- Inmarsat-D system
- Inmarsat-M system
- Inmarsat-P system
- integrated telephone system
- integrated videographic teleconferencing system
- integrated-antenna system
- integrated-communication system
- integrated-modulation system
- integrated-office system
- Intelsat system
- interactive system
- intercarrier-sound system
- intercommunication system
- intercontinental tropospheric system
- interlock system
- intermachine exchange system
- intermediate system
- international communication system
- interphone system
- Intervision system
- intraband signaling system
- intruder alarm system
- inward-outward dialing system
- ionoscatter system
- ionosphere sounder system
- ionospheric system
- Iridium system
- isolated system
- Italsat system
- J-carrier system
- joint-multichannel trunking and switching system
- K-carrier system
- key system
- key-telephone system
- land satellite communication system
- large-grained communication system
- laser communication system
- L-band satellite system
- L-carrier system
- Leasat system
- lightning protection system
- limited distortion system
- line amplifiers system
- link system
- little-channel relay system
- local alarm system
- local battery system
- local communication system
- local radio paging system
- long-haul system
- long-range system
- loop system
- loud-speaking communication system
- low-traffic system
- magnetic tape recording system
- Mail system
- management-information system
- manual cellular system system
- manual telephone set system
- Marisat system
- master television system
- master-antenna television system
- matrix sound system
- message feedback system
- message procession system
- message registration system
- message-switched system
- meteor radio system
- Metrobus system
- micro component system
- Micro Press Cluster Printing system
- micro-lens system
- microprocessor system
- microwave relay system
- midi system
- mine radio telephone system
- mini system
- mixed media system
- mixed numbering system
- mobile cellular communication system
- mobile land communication system
- mobile radio system
- mobile relay system
- mobile system
- modulated system
- monetary mobile system
- MS-Mail system
- multiareal system
- multicassette system
- multichannel telephone system
- multicomputer system
- multidisk system
- multiformat recording system
- multifrequency tone signaling system
- multiguard system
- multilevel mixed system
- multimedia system
- multiple-channel system
- multiqueue system
- Multiscrypt system
- multistandard system
- multitrack editing system
- mutibeam antenna system
- muting system
- Nagravision system
- NAMTS system
- narrow-angle TV system
- national communication system
- navigation system
- n-channel communication system
- n-channel DPSK system
- n-channel transmission system
- network standalone system
- network system
- network-operation system
- networks numbering system
- neutral direct-current telegraph system
- n-head video system
- NMT system
- noise-reduction system
- nonhoming tuning system
- noninterlaced television system
- nonsegmented system
- Norsat system
- n-satellite system system
- n-tone DPSK system
- n-tone MFSK system
- NTSC system
- NTT system
- obligatory message system
- Odyssey system
- off-line system
- on-line computer system
- on-line secured system
- open numbering system
- open system
- operative-engineering communication system
- opposite signals system
- optical-communication system
- optical-information system
- optical-projection system
- optoelectronic system
- oscillating system
- oscillation system
- outband signaling system
- package-and-resource tracking system
- pagemaster system
- paging system
- PAL system
- parametric system
- PATHWORKS system
- pattern recognition system
- personal holding guard system
- phase shift-keying system
- phone system
- Piccolo system
- pilot-controller system
- polar direct-current telegraph system
- portable mobile system
- power control system
- power controlling system
- power-line carrier system
- power-supply system
- press-to-talk system
- Prestel system
- primary-supply system
- privacy system
- private branch paging system
- private movable system
- private videodata system
- private videotex system
- process-interface system
- PROFS system
- programmable cross-connect system
- programmable cross-connected system
- programmed radio system
- prompting system
- protected wireline distribution system
- protection system
- pseudoquadraphony system
- pseudotrunking system
- public videodata system
- public videotex system
- pulse-code system
- pulse-frequency system
- pulse-time system
- quadraphonic sound system
- quadruple-diversity system
- R1 system
- R2 system
- radio buoy system
- radio command system
- radio communication system
- Radio Data system
- radio facsimile system
- Radiocom 2000 system
- radio-control system
- radio-paging system
- radio-relay system
- radiosonde-radio-wind system
- radio-telemetering system
- real time pulse-echo system
- real time system
- receiver lockout system
- recording system
- recovery system
- redundant system
- reference-information system
- regional electronic payment system
- relay-radio system
- remote concentrating system
- remote control system
- remote diagnostic system
- remote information system
- remote semiconcentrating system
- remote sensing system
- remote signaling system
- rendering system
- rerecording system
- reserved servicing system
- RF/Transmission system
- rotary system
- safety alarm system
- safety system
- Satcom system
- satellite comminication system
- satellite marine comminication system
- Satellite Master Antenna Television system
- satellite radio system
- satellite-aircraft communication system
- SB-communication system
- SBL communication system
- scalable system
- scanning trunking system
- SCO UNIX system
- searchless identification system
- seat reservation system
- SECAM system
- second generation cellular system
- second room system
- secondary supply system
- secrecy system
- section communication system
- security system
- segmented system
- seismic system
- selective calling system
- selective frequency base station system
- selective protective system
- selective telephone system
- self-adjusting system
- self-balancing differential system
- self-contained system
- self-test system
- selsyn system
- semiautomatic-switching system
- semiautomatized cellular system
- sensory system
- servo system
- shadow-batch system
- short-haul microwave system
- Sicral system
- Sigma Servo system
- signal system
- simplex movable system
- single-band transmission system
- single-busbar system
- single-cable communication system
- single-cable system
- single-channel system
- single-current transmission system
- single-pulse tracking system
- Skynet system
- small-grained communication system
- SmarTrunk II radio communication system
- solid-state uninterruptible power battery system
- Sony bus system
- sound alarm system
- sound equalization system
- sound navigation system
- sound reinforcement system
- sound warning system
- space-division system
- space-switched system
- spark-safe system
- speaker system
- special communication system
- speech-processing system
- speech-recognition system
- split-speaker system
- spread-spectrum system
- stabilizing system
- stage monitoring system
- standalone double point system
- star-circuit system
- STAREX CMX system
- starting communication system
- start-stop system
- stationary satellite system
- step-by-step system
- stereo sound system
- stereophonic sound system
- storage system
- storage-and-retrieval system
- Strowger system
- submarine fiber-optic system
- subprimary digital transmission system
- subscriber carrier system
- subscriber switching system
- suffix system
- Supersat system
- supervisory control system
- surround sound system
- switched telecommunication system
- switching system
- sync communication system
- synchro system
- synchronous communication system
- synchronous digital system
- TAGS system
- tandem system
- tariffication system
- T-carrier system
- TDF system
- teleautomatic system
- Telecom system
- telecommunication system
- telecommunications system
- telecommunication-service priority system
- telecommunications-service priority system
- telecontrol system
- telemechanic system
- telemetering system
- telemetry system
- telephone system
- telephone-answering system
- telephone-communication system
- telephone-communications system
- teleprocessing system
- Telesat system
- teletex system
- teletypewriter system
- television-telephone system
- Tele-X system
- Telsar system
- terminal system
- terrestrial radio-relay system
- theft-prevention system
- thin-route system
- third generation communication system
- three-axle stabilizing system
- three-channel HF-telephone system
- three-channel transmission system
- three-color system
- three-lens optical system
- three-primary system
- three-wire system
- time-dissemination system
- time-frequency hopping system
- time-switched system
- total access communication system
- total area coverage system
- transmission system
- trichromatic system
- triple-interlace system
- triplex system
- trunk communication system
- TV-observation system
- twelve-channel transmission system
- two-arm system
- two-band system
- two-color system
- two-roller transfer system
- two-step control system
- two-way CATV system
- two-way system
- two-wire telephone communication system
- ultra-match system
- ULTRIX system
- unified radioaccess system
- unilateral-control system
- unilateral-synchronization system
- uninterruptible-power system
- Unisat system
- universal alarm system
- universal-battery system
- universal-electronic system
- universal-movable system
- Uniworks system
- vestigial-sideband system
- video editing system
- video home system
- video recording system
- videocom system
- videoteleconference system
- videotex system
- virtual studio system
- vision system
- vocoder system
- voice dialog system
- voice frequency carrier telegraph system
- voice modulation system
- voice post system
- volume control system
- waiting system
- warning system
- watch system
- watching system
- waterside facsimile communication system
- wave-propagating system
- wide-angle TV system
- Winfax Pro system
- wired broadcasting system
- wireless CCTV system
- wireless home system
- wireless infrared speaker system
- wire-radio communication system
- XY system
- zone-selective protection system
- zoning systemEnglish-Russian dictionary of telecommunications and their abbreviations > system
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8 system
[ˈsɪstɪm]accept system система акцептования accounting information system вчт. бухгалтерская информационная система accounting system система бухгалтерского учета accounting system система счетов adaptive system вчт. адаптивная система administrative system административная система alarm system система сигнализации analysis system система анализа application visualization system вчт. прикладная система изображения asset quality rating system система квалификации активов asymptotically stable system асимптотически устойчивая система automated control system асу, автоматизированная система управления axiomatic system аксиоматическая система backup system вчт. дублирующая система banking system банковская система belief system система доверия bicameral system двухпалатная система bicameral system парл. двухпалатная система bipartite system парл. двухпартийная система block system =blocking bonus system премиальная система buddy system метод близнецов bulk-service system система с групповым обслуживанием business system экономическая система cad system вчт. система автоматизированного проектирования call-reply system вчт. запрсно-ответная система certification system система сертификации closed queueing system замкнутая система массового обслуживания closed system замкнутая система code-dependent system вчт. система зависящая от данных code-independent system вчт. система не зависящая от данных code-insensitive system вчт. система не зависящая от данных code-sensitive system вчт. система зависящая от данных code-transparent system вчт. система не зависящая от данных coinage system монетная система column system система бухгалтерского учета по колонкам commission system система комиссионных вознаграждений computer system вычислительная система computer system вчт. вычислительная система computer system вычислительный комплекс computer system система вычислительных машин computer-aided control system автоматизированная система управления computer-to-plate system система создания печатных форм на компьютере computerized information system информационная система на базе ЭВМ concealment system система маскировки concession system система концессий constrained system вчт. система с ограничениями consulting system вчт. консультирующая система control system система управления control system вчт. система управления cooperative system система кооперации cooptation system система кооптации costing system система калькуляции себестоимости court system судебная система, система судопроизводства credit system кредитная система criminal reestablishment system система восстановления личности преступника crisis alert system система предупреждения о кризисе cross system вчт. кросс-система cyclical response system вчт. система циклических реакций data base management system вчт. система управления базой данных data handling system вчт. система обработки данных data processing system вчт. система обработки данных data system вчт. информационная система database system вчт. система баз данных decimal system десятичная система dedicated system специализированная система deductive system дедуктивная система delay system система с ожиданием desktop system система непосредственного взаимодействия direct debit system система прямого дебета direct system целевая система directional system система управления disk operating system вчт. дисковая операционная система, ДОС distributed file system вчт. распределенная файловая система distributed system вчт. распределенная система distribution system система распределения distributive system распределительная система DP system (data processing system) система обработки данных dynamic system динамическая система educational system система образования educational system система обучения election system избирательная система electronic book-entry system вчт. электронная система бухгалтерского учета electronic full-page makeup system вчт. электронная система верстки полос enclave system анклавная группа; полузащищенная группа (работающих под специальным наблюдением в обычных рабочих условиях инвалидов) equilibrium system равновесная система evolutionary system развиваемая система executive system вчт. операционная система expand a system вчт. расширять комплект оборудования системы expert system вчт. экспертная система explanatory system вчт. система объяснений fail-soft system вчт. система с амортизацией отказов federal system федеральная система fee system система вознаграждений feedback system система с обратной связью file system вчт. файловая система filing system система регистрации документов filing system система хранения документов financial system финансовая система fiscal system система финансов fixed price system система с фиксированной ценой flat-rate guarantee system система гарантий с фиксированной ставкой formal system формальная система fractional reserve system система частичных резервов frame system вчт. система фреймов functional information system вчт. функциональный информационная система giro system система жиросчетов governmental system правительственная система grading system система сортировки guarantee system система гарантий guidance system вчт. система -путеводитель hard disk system вчт. система с жестким диском help system вчт. справочник hire system =hire-purchase historical cost system выч. калькуляция на основе фактических издержек производства homogeneous system однородная система host system вчт. базисная система host system вчт. централизованная система imprest system система авансирования imputation system система условного начисления indexing system система индексации inductive system вчт. индуктивная система information system вчт. информационная система instruction system вчт. обучающая система integrated system вчт. интегрированная система intelligent system вчт. интеллектуальная система interactive system вчт. диалоговая система interactive system вчт. интерактивная система interest system система ставок процента international monetary system международная валютная система judicial system система судебных органов judicial system судебная система, система судебных органов judicial system судебная система jury system система суда присяжных knowledge base management system вчт. система управления базой знаний knowledge representation system вчт. система представления знаний land registration system система регистрации земельного участка learning system вчт. самообучаемая система licensing system система лицензирования linear programming system система линейного программирования linear system линейная система loadable system вчт. загружаемая система loan limit system система предельных размеров кредита loose-leaf system полигр. издание с отрывными или вкладными листами loss system система с потерями mail system вчт. электронная почта management information system (MIS) управленческая информационная система manual system система ручного управления many-server system вчт. многоканальная система mapped system вчт. система с управлением памятью market system рыночная система market system рыночная экономика market system страна с рыночной экономикой marketing information system система маркетинговой информации markov system марковская система markovian system марковская система master-slave system несимметричная система match system система выравнивания курсов militia system система милиции minimum price system система минимальных цен minimum wage system система минимальной заработной платы ministerial system правительственная система mixed price system смешанная ценовая система mixed system смешанная система modeless system вчт. система с однородным интерфейсом monetary system денежная система monetary system финансовая система monitoring system система мониторинга monitoring system система текущего контроля multi-user system вчт. многопользовательская система multiprocessing system вчт. многопроцессорная система multiprogramming system вчт. система, работающая в мультипрограммном режиме multiserver system вчт. многоканальная система multistation system вчт. многопунктовая система multitasking system вчт. многозадачная система multiuser system система коллективного пользования multivariable system вчт. многомерная система municipal system муниципальная система non-markovian system вчт. немарковская система nonstop system вчт. безостановочный компьютер normative system нормативная система number system система счисления numeration system система счисления off-line system вчт. автономная система on-demand system вчт. система без ожидания on-line system вчт. неавтономная система on-line system вчт. система, работающая в реальном масштабе времени on-line system вчт. система реального времени one-party system однопартийная система open learning system гибкая система обучения open system вчт. открытая система open-item system система с незакрытыми статьями баланса operating system действующая система operating system вчт. операционная система organized banking system организованная банковская система page system вчт. страничная система parliamentary system парламентская система partial cost system система калькуляции издержек производства с использованием нормативов party system партийная система patent system система патентования pay-as-you-go system система выплаты выходных пособий при увольнении payments system система платежей penal system пенитенциарная система periodic reordering system вчт. система с периодической подачей заказов pilot system вчт. прототип системы system система, устройство; political system государственный строй portable system вчт. мобильная система preferential system система преференций premium system премиальная система price control system система регулирования цен price support system система гарантирования цен price system система цен priority system вчт. система приоритетов priority system вчт. система с приоритетами probabilistic system вероятностная система process cost system система исчисления производственных издержек production system продукционная система productions system система продукций program development system вчт. система разработки программ programming system вчт. система программирования progressive taxation system система прогрессивного налогообложения proportional taxation system система пропорционального налогообложения protection system вчт. система защиты prototyping system макет системы public health system система здравоохранения quality system система критериев качества quality system система проверки качества quata system система квот question-answering system вчт. вопросно-ответная система queueing system система массового обслуживания queueing system вчт. система массового обслуживания quota system система иммиграционных квот quota system система квот quota system система контингентов real time system вчт. система реального времени reasoning system вчт. разумная система redundant system вчт. избыточная система reliable system надежная система report system система отчетности reporting system система отчетности reporting system система сбора информации reporting system система учета representation system система представления reservation system система резервирования resident system вчт. резидентная система retrieval system док. система внесения исправлений retrieval system вчт. система поиска revision control system вчт. система управления версиями risk control system система контроля рисков salary adjustment system система регулирования заработной платы salary system система заработной платы scalable system вчт. расширяемая система school system школьная система segment system вчт. система с сегментной организацией self-assessment tax system система самообложения налогом self-contained system замкнутая система serving system вчт. система обслуживания setting up the system вчт. начальная установка системы short-term support system система краткосрочной поддержки simulation system имитационная система single-channel system вчт. одноканальная система single-server system вчт. одноканальная система slave system подчиненная система stable system устойчивая система standard pay system система нормативной заработной платы standby system резервная система static-priority system вчт. система со статическими приоритетами stationary system стационарная система stochastic system стохастическая система support system вчт. исполняющая система system метод system мир, вселенная system организм system сеть (дорог и т. п.) system геол. система, формация system система, устройство; political system государственный строй system система, устройство system система, метод system система; метод; system of axes система координат; what system do you go on? какому методу вы следуете? system comp. система system устройство system for medium-term financial assistance программа среднесрочной финансовой помощи system система; метод; system of axes система координат; what system do you go on? какому методу вы следуете? system of commands система команд system of deductions система выводов system of financial contributions система финансовых взносов system of import control система контроля за импортом system of monitoring balance sheet growth система контроля за ростом статей баланса system of reimbursement система возмещения расходов system of remuneration система вознаграждения system of state государственное устройство system of taxation система налогообложения target system вчт. целевая система tax system налоговая система tax-at-source system система удержания налога из общей суммы доходов taxation system система налогообложения tender system система торгов terminal system вчт. система терминалов test system вчт. испытательная система text-retrieval system вчт. документальная информационная система thin-route system вчт. малоканальная система tightly-coupled system вчт. система с сильной связью time sharing system вчт. система разделения времени time-sharing system вчт. система разделения времени time-sharing system вчт. система с разделением времени timecard system система табельного учета totting-up system система зачетов trade support system система поддержки торговли trading system система торговли transaction-oriented system вчт. диалоговая система обработки запросов truck system система оплаты труда натурой truck system система оплаты труда товарами truck: truck = truck system system attr.: system system оплата труда товарами вместо денег; Truck Acts ист. законы, ограничивающие систему оплаты труда товарами turnkey system вчт. готовая система two-channel system вчт. двухканальная система two-party system двухпартийная система unicameral system однопалатная система unitary tax system единая система налогообложения unmapped system вчт. система без управления памятью up system исправная система virgin system вчт. исходная система voluntary labelling system система добровольного снабжения продукта этикеткой wage system система оплаты труда waiting system вчт. система с ожиданием watch system бирж. система наблюдения weighting system система весов system система; метод; system of axes система координат; what system do you go on? какому методу вы следуете? windowing system вчт. система управления окнами word processing system вчт. система обработки текстов work-space system вчт. система с рабочим состоянием -
9 system
ˈsɪstɪm сущ.
1) а) система Syn: method б) система, устройство;
метод adversary system ≈ система состязательности в суде (правда выясняется в ходе соревнования позиций и доказательств сторон в судебном процессе) health system ≈ органы здравоохранения narrative evaluation system ≈ описательная система оценок( письменная характеристика успеваемости учащегося, даваемая преподавателем в свободной форме) political system ≈ государственный строй air-conditioning system
2) какая-л. определенная система а) сеть( дорог и т. п.) б) мир;
вселенная( система планет)
3) организм или часть организма nervous system support-locomotion system
4) геол. система, формация система;
способ;
метод - a good * of teaching French хорошая система /-ий метод/ обучения французскому языку - the touch * of typewriting печатание на машинке по слепому методу (тк. в ед. ч.) система, систематичность - to work without * работать без( строгой) системы - his work lacks * (в) его работе недостает системы - to bring * out of confusion упорядочить неразбериху;
найти выход из запутанного положения строй, устройство - political * государственный строй - the feudal * феодальный строй - * of government система правления - bipartisan /two-party/ * (американизм) (политика) двухпартийная система классификация, система - * of axes (математика) система координат - * of units( физическое) система измерений - natural * (химическое) периодическая система элементов - the decimal * десятичная система - binary * (химическое) бинарная /двойная/ система (философское) система;
комплекс идей, образующих целое - a * of philosophy философская система;
философское учение( философское) вселенная, мир сеть (дорог, труб и т. п.) - tramway * трамвайная сеть - irrigation * система орошения - nervous * нервная система - circulatory * система кровообращения - telephone * телефонная сеть организм - to pass into the * проникнуть в организм - to introduce smth. into the * ввести что-л. в организм - strong drink is bad for the * крепкие напитки вредны для организма - to get smth. out of one's * вывести( яд и т. п.) из организма;
избавиться от какого-л. чувства, навязчивой идеи и т. п. - I must get her out of my * я должен выбросить ее из головы (астрономия) система - * of comets система комет - solar * солнечная система (геология) система, формация (спортивное) судейство - closed /written/ * закрытое судейство - open /public/ * открытое судейство (военное) средство - forward-based *s средства передового базирования - all *s go (космонавтика) все системы (корабля) работают нормально( компьютерное) система - multiprocession * многопроцессорная система - * manager системный программист;
администратор системы - * management сопровождение /координация работы/ системы accept ~ система акцептования accounting information ~ вчт. бухгалтерская информационная система accounting ~ система бухгалтерского учета accounting ~ система счетов adaptive ~ вчт. адаптивная система administrative ~ административная система alarm ~ система сигнализации analysis ~ система анализа application visualization ~ вчт. прикладная система изображения asset quality rating ~ система квалификации активов asymptotically stable ~ асимптотически устойчивая система automated control ~ асу, автоматизированная система управления axiomatic ~ аксиоматическая система backup ~ вчт. дублирующая система banking ~ банковская система belief ~ система доверия bicameral ~ двухпалатная система bicameral ~ парл. двухпалатная система bipartite ~ парл. двухпартийная система block ~ =blocking bonus ~ премиальная система buddy ~ метод близнецов bulk-service ~ система с групповым обслуживанием business ~ экономическая система cad ~ вчт. система автоматизированного проектирования call-reply ~ вчт. запрсно-ответная система certification ~ система сертификации closed queueing ~ замкнутая система массового обслуживания closed ~ замкнутая система code-dependent ~ вчт. система зависящая от данных code-independent ~ вчт. система не зависящая от данных code-insensitive ~ вчт. система не зависящая от данных code-sensitive ~ вчт. система зависящая от данных code-transparent ~ вчт. система не зависящая от данных coinage ~ монетная система column ~ система бухгалтерского учета по колонкам commission ~ система комиссионных вознаграждений computer ~ вычислительная система computer ~ вчт. вычислительная система computer ~ вычислительный комплекс computer ~ система вычислительных машин computer-aided control ~ автоматизированная система управления computer-to-plate ~ система создания печатных форм на компьютере computerized information ~ информационная система на базе ЭВМ concealment ~ система маскировки concession ~ система концессий constrained ~ вчт. система с ограничениями consulting ~ вчт. консультирующая система control ~ система управления control ~ вчт. система управления cooperative ~ система кооперации cooptation ~ система кооптации costing ~ система калькуляции себестоимости court ~ судебная система, система судопроизводства credit ~ кредитная система criminal reestablishment ~ система восстановления личности преступника crisis alert ~ система предупреждения о кризисе cross ~ вчт. кросс-система cyclical response ~ вчт. система циклических реакций data base management ~ вчт. система управления базой данных data handling ~ вчт. система обработки данных data processing ~ вчт. система обработки данных data ~ вчт. информационная система database ~ вчт. система баз данных decimal ~ десятичная система dedicated ~ специализированная система deductive ~ дедуктивная система delay ~ система с ожиданием desktop ~ система непосредственного взаимодействия direct debit ~ система прямого дебета direct ~ целевая система directional ~ система управления disk operating ~ вчт. дисковая операционная система, ДОС distributed file ~ вчт. распределенная файловая система distributed ~ вчт. распределенная система distribution ~ система распределения distributive ~ распределительная система DP ~ (data processing ~) система обработки данных dynamic ~ динамическая система educational ~ система образования educational ~ система обучения election ~ избирательная система electronic book-entry ~ вчт. электронная система бухгалтерского учета electronic full-page makeup ~ вчт. электронная система верстки полос enclave ~ анклавная группа;
полузащищенная группа (работающих под специальным наблюдением в обычных рабочих условиях инвалидов) equilibrium ~ равновесная система evolutionary ~ развиваемая система executive ~ вчт. операционная система expand a ~ вчт. расширять комплект оборудования системы expert ~ вчт. экспертная система explanatory ~ вчт. система объяснений fail-soft ~ вчт. система с амортизацией отказов federal ~ федеральная система fee ~ система вознаграждений feedback ~ система с обратной связью file ~ вчт. файловая система filing ~ система регистрации документов filing ~ система хранения документов financial ~ финансовая система fiscal ~ система финансов fixed price ~ система с фиксированной ценой flat-rate guarantee ~ система гарантий с фиксированной ставкой formal ~ формальная система fractional reserve ~ система частичных резервов frame ~ вчт. система фреймов functional information ~ вчт. функциональный информационная система giro ~ система жиросчетов governmental ~ правительственная система grading ~ система сортировки guarantee ~ система гарантий guidance ~ вчт. система -путеводитель hard disk ~ вчт. система с жестким диском help ~ вчт. справочник hire ~ =hire-purchase historical cost ~ выч. калькуляция на основе фактических издержек производства homogeneous ~ однородная система host ~ вчт. базисная система host ~ вчт. централизованная система imprest ~ система авансирования imputation ~ система условного начисления indexing ~ система индексации inductive ~ вчт. индуктивная система information ~ вчт. информационная система instruction ~ вчт. обучающая система integrated ~ вчт. интегрированная система intelligent ~ вчт. интеллектуальная система interactive ~ вчт. диалоговая система interactive ~ вчт. интерактивная система interest ~ система ставок процента international monetary ~ международная валютная система judicial ~ система судебных органов judicial ~ судебная система, система судебных органов judicial ~ судебная система jury ~ система суда присяжных knowledge base management ~ вчт. система управления базой знаний knowledge representation ~ вчт. система представления знаний land registration ~ система регистрации земельного участка learning ~ вчт. самообучаемая система licensing ~ система лицензирования linear programming ~ система линейного программирования linear ~ линейная система loadable ~ вчт. загружаемая система loan limit ~ система предельных размеров кредита loose-leaf ~ полигр. издание с отрывными или вкладными листами loss ~ система с потерями mail ~ вчт. электронная почта management information ~ (MIS) управленческая информационная система manual ~ система ручного управления many-server ~ вчт. многоканальная система mapped ~ вчт. система с управлением памятью market ~ рыночная система market ~ рыночная экономика market ~ страна с рыночной экономикой marketing information ~ система маркетинговой информации markov ~ марковская система markovian ~ марковская система master-slave ~ несимметричная система match ~ система выравнивания курсов militia ~ система милиции minimum price ~ система минимальных цен minimum wage ~ система минимальной заработной платы ministerial ~ правительственная система mixed price ~ смешанная ценовая система mixed ~ смешанная система modeless ~ вчт. система с однородным интерфейсом monetary ~ денежная система monetary ~ финансовая система monitoring ~ система мониторинга monitoring ~ система текущего контроля multi-user ~ вчт. многопользовательская система multiprocessing ~ вчт. многопроцессорная система multiprogramming ~ вчт. система, работающая в мультипрограммном режиме multiserver ~ вчт. многоканальная система multistation ~ вчт. многопунктовая система multitasking ~ вчт. многозадачная система multiuser ~ система коллективного пользования multivariable ~ вчт. многомерная система municipal ~ муниципальная система non-markovian ~ вчт. немарковская система nonstop ~ вчт. безостановочный компьютер normative ~ нормативная система number ~ система счисления numeration ~ система счисления off-line ~ вчт. автономная система on-demand ~ вчт. система без ожидания on-line ~ вчт. неавтономная система on-line ~ вчт. система, работающая в реальном масштабе времени on-line ~ вчт. система реального времени one-party ~ однопартийная система open learning ~ гибкая система обучения open ~ вчт. открытая система open-item ~ система с незакрытыми статьями баланса operating ~ действующая система operating ~ вчт. операционная система organized banking ~ организованная банковская система page ~ вчт. страничная система parliamentary ~ парламентская система partial cost ~ система калькуляции издержек производства с использованием нормативов party ~ партийная система patent ~ система патентования pay-as-you-go ~ система выплаты выходных пособий при увольнении payments ~ система платежей penal ~ пенитенциарная система periodic reordering ~ вчт. система с периодической подачей заказов pilot ~ вчт. прототип системы ~ система, устройство;
political system государственный строй portable ~ вчт. мобильная система preferential ~ система преференций premium ~ премиальная система price control ~ система регулирования цен price support ~ система гарантирования цен price ~ система цен priority ~ вчт. система приоритетов priority ~ вчт. система с приоритетами probabilistic ~ вероятностная система process cost ~ система исчисления производственных издержек production ~ продукционная система productions ~ система продукций program development ~ вчт. система разработки программ programming ~ вчт. система программирования progressive taxation ~ система прогрессивного налогообложения proportional taxation ~ система пропорционального налогообложения protection ~ вчт. система защиты prototyping ~ макет системы public health ~ система здравоохранения quality ~ система критериев качества quality ~ система проверки качества quata ~ система квот question-answering ~ вчт. вопросно-ответная система queueing ~ система массового обслуживания queueing ~ вчт. система массового обслуживания quota ~ система иммиграционных квот quota ~ система квот quota ~ система контингентов real time ~ вчт. система реального времени reasoning ~ вчт. разумная система redundant ~ вчт. избыточная система reliable ~ надежная система report ~ система отчетности reporting ~ система отчетности reporting ~ система сбора информации reporting ~ система учета representation ~ система представления reservation ~ система резервирования resident ~ вчт. резидентная система retrieval ~ док. система внесения исправлений retrieval ~ вчт. система поиска revision control ~ вчт. система управления версиями risk control ~ система контроля рисков salary adjustment ~ система регулирования заработной платы salary ~ система заработной платы scalable ~ вчт. расширяемая система school ~ школьная система segment ~ вчт. система с сегментной организацией self-assessment tax ~ система самообложения налогом self-contained ~ замкнутая система serving ~ вчт. система обслуживания setting up the ~ вчт. начальная установка системы short-term support ~ система краткосрочной поддержки simulation ~ имитационная система single-channel ~ вчт. одноканальная система single-server ~ вчт. одноканальная система slave ~ подчиненная система stable ~ устойчивая система standard pay ~ система нормативной заработной платы standby ~ резервная система static-priority ~ вчт. система со статическими приоритетами stationary ~ стационарная система stochastic ~ стохастическая система support ~ вчт. исполняющая система system метод ~ мир, вселенная ~ организм ~ сеть (дорог и т. п.) ~ геол. система, формация ~ система, устройство;
political system государственный строй ~ система, устройство ~ система, метод ~ система;
метод;
system of axes система координат;
what system do you go on? какому методу вы следуете? ~ comp. система ~ устройство ~ for medium-term financial assistance программа среднесрочной финансовой помощи ~ система;
метод;
system of axes система координат;
what system do you go on? какому методу вы следуете? ~ of commands система команд ~ of deductions система выводов ~ of financial contributions система финансовых взносов ~ of import control система контроля за импортом ~ of monitoring balance sheet growth система контроля за ростом статей баланса ~ of reimbursement система возмещения расходов ~ of remuneration система вознаграждения ~ of state государственное устройство ~ of taxation система налогообложения target ~ вчт. целевая система tax ~ налоговая система tax-at-source ~ система удержания налога из общей суммы доходов taxation ~ система налогообложения tender ~ система торгов terminal ~ вчт. система терминалов test ~ вчт. испытательная система text-retrieval ~ вчт. документальная информационная система thin-route ~ вчт. малоканальная система tightly-coupled ~ вчт. система с сильной связью time sharing ~ вчт. система разделения времени time-sharing ~ вчт. система разделения времени time-sharing ~ вчт. система с разделением времени timecard ~ система табельного учета totting-up ~ система зачетов trade support ~ система поддержки торговли trading ~ система торговли transaction-oriented ~ вчт. диалоговая система обработки запросов truck ~ система оплаты труда натурой truck ~ система оплаты труда товарами truck: truck = truck system ~ attr.: ~ system оплата труда товарами вместо денег;
Truck Acts ист. законы, ограничивающие систему оплаты труда товарами turnkey ~ вчт. готовая система two-channel ~ вчт. двухканальная система two-party ~ двухпартийная система unicameral ~ однопалатная система unitary tax ~ единая система налогообложения unmapped ~ вчт. система без управления памятью up ~ исправная система virgin ~ вчт. исходная система voluntary labelling ~ система добровольного снабжения продукта этикеткой wage ~ система оплаты труда waiting ~ вчт. система с ожиданием watch ~ бирж. система наблюдения weighting ~ система весов ~ система;
метод;
system of axes система координат;
what system do you go on? какому методу вы следуете? windowing ~ вчт. система управления окнами word processing ~ вчт. система обработки текстов work-space ~ вчт. система с рабочим состоянием -
10 process cost accounting system
применяемый компаниями, производящими однотипную массовую продукцию или имеющими непрерывное производство (также process costing). Противоположным является job order cost accounting system - позаказный метод учета себестоимости
Специализированный англо-русский словарь бухгалтерских терминов > process cost accounting system
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11 system
1) система || системный3) вчт операционная система; программа-супервизор5) вчт большая программа6) метод; способ; алгоритм•system halted — "система остановлена" ( экранное сообщение об остановке компьютера при наличии серьёзной ошибки)
- CPsystem- H-system- h-system- hydrogen-air/lead battery hybrid system- Ksystem- Lsystem- L*a*b* system- master/slave computer system- p-system- y-system- Δ-system -
12 system
1) система || системный2) система; установка; устройство; комплекс3) программа•- adaptive control system
- address selection system
- addressing system
- advice-giving system
- AI planning system
- AI system
- analog computing system
- analog-digital computing system
- analysis information system
- application system
- arabic number system
- arithmetic system
- assembly system
- asymmetrical system
- atomic system
- attached processor system
- audio system
- authoring system
- automated office system
- automatic block system
- automatic checkout system
- automatic control system
- automatic search system
- automatic test system
- automatically programmed system
- automatically taught system
- autoprogrammable system
- axiomatic system
- backup system
- bad system
- bang-bang system
- base-2 system
- basic system
- batch-processing system
- binary system
- binary-coded decimal system
- binary-number system
- biquinary system
- bit-mapped system
- bit-slice system
- black-board expert system
- block parity system
- buddy system
- business system
- bus-oriented system
- bussed system
- CAD system
- call-reply system
- carrier system
- cause-controlled system
- character recognition system
- character-reading system
- chargeback system
- check sum error-detecting system
- chip-layout system
- clock system
- closed loop system
- closed system
- co-authoring system
- code recognition system
- code system
- coded-decimal system
- code-dependent system
- code-insensitive system
- code-sensitive system
- code-transparent system
- coding system
- coincident selection system
- cold system
- color-coded system
- command system
- common-bus system
- communication data system
- communications-oriented system
- complete articulated system
- computer system
- computer-aided design system
- computer-aided system
- computer-based system
- computer-based weapon system
- computerized system
- computing system
- concatenated coding system
- concealment system
- conservative system
- contention system
- continuous presence system
- control system
- controlled system
- controlling system
- coordinate system
- cordonnier system
- costrained vision system
- cross system
- crossbar switch system
- data acquisition system
- data collection system
- data exchange system
- data flow system
- data gethering system
- data handling system
- data management system
- data preparation system
- data processing system
- data reduction system
- data retrieval system
- data storage system
- data system
- data transmission system
- database management system
- database support system
- data-managed system
- decimal number system
- decimal system
- decimal numeration system
- decision support system
- decision-aided system
- decision-making system
- decision-support system
- decision-taking system
- decoding selection system
- decomposable system
- dedicated system
- degenerate system
- design library support system
- design-automation system
- design-verification system
- development support system
- development system
- digital communication system
- digital computing system
- direct-current system
- directly coupled system
- discrete system
- discrete-continuous system
- disk operating system
- display system
- distributed database management system
- distributed function system
- distributed intelligence system
- distributed parameter system
- distributed system
- distribution system
- double intermediate tape system
- down system
- drafting system
- dual system
- dual-computer system
- dual-processor system
- duodecimal number system
- duodecimal system
- duotricenary number system
- duotricenary system
- duplexed computer system
- duplex computer system
- dyadic number system
- dyadic system
- dynamic mapping system
- dynamic scene system
- dynamic support system
- electronic data processing system
- electronic sorting system
- encoding system
- equipment adapted data system
- erasing system
- error-controlled system
- error-correcting system
- error-detecting system
- executive file-control system
- executive system
- expert control system
- expert support system
- expert system
- expert-planning system
- externally pulsed system
- fail-safe system
- fail-soft system
- fan-out system
- fault-tolerant system
- feasible system
- federated system
- feed system
- feedback system
- feedforward control system
- fiche retrieval system
- file control system
- file system
- fixed-lenght record system
- fixed-point system
- fixed-radix numeration system
- floating-point system
- fluid transport system
- follow-up system
- forgiving system
- front-end system
- fuzzy expert system
- generic expert system
- geographically distributed system
- goal-seeking system
- good system
- graceful degradation system
- graphic data system
- graphics display system
- graphics system
- help system
- heterogeneous system
- hexadecimal number system
- hexadecimal system - host system
- hostless system
- host-satellite system
- human visual system
- hunting system
- hypermedia system
- imaging system
- incremental system
- independent system
- indirectly coupled system
- information storage and retrieval system
- information retrieval system
- information handling system
- information management system
- information processing system
- information system
- information-feedback system
- in-plant system
- input/output control system
- instruction system
- instrumentation management system
- integrated system
- intelligence system
- interactive control system
- interactive system
- intercommunicating system
- interlock system
- internal number system
- internal system
- Internet-enabled system
- interrupt system
- isolated system
- kernel system
- key-to-disk/tape system
- knowledge base management system
- knowledge system
- knowledge-based system
- large-scale computing system
- laser communication system
- layered control system - lexicon-driven system
- library reference system
- local-network system
- long-haul system
- lumped-parameter system
- machine tool control system
- machine-limited system
- machine-oriented programming system
- macroinstruction system
- macro system
- magnetic memory system
- magnetic recording system
- magnetic tape plotting system
- mail message system
- mail system
- mailbox system
- management information system
- man-machine system
- mapping system
- map-reading system
- mass memory system
- mass storage system
- master/slave system
- matrix memory system
- memory driver system
- memory system
- message handling system
- message system
- microcomputer system
- microfilm printing system
- midsplit system
- MIMO system
- mixed-base numbering system
- mixed-base number system
- mixed-radix numeration system
- model-based expert system
- modular system
- monitoring system
- monitor system
- mosaic system - multicomputer system
- multidimensional system
- multifrequency system
- multilevel storage system
- multiloop system
- multimaster communication system
- multimicroprocessor system
- multiple computation system
- multiple-bus system
- multiple-coincident magnetic storage system
- multiple-output control system
- multiplex system
- multiport system
- multiprocessing system
- multiprocessor system
- multiprogramming computer system
- multiprogramming system
- multisite system
- multispeaker system
- multistable system
- multitasking operating system
- multiterminal system
- multiuser computer system
- multiuser system
- multiuser operating system
- multivariable system
- multivariate system
- negative-base number representation system
- negative-base number system
- network operating system
- node-replicated system
- noncomputerized system
- nonconsistently based number system
- nondegenerate system
- number representation system
- numbering system
- number system
- numeral system
- numeration system
- numerical system
- octal number system
- octal system
- office automation system
- off-line system
- on-demand system
- one-level storage system
- one-loop system
- one-over-one address system
- on-line system
- open-ended system
- open system
- open-loop system
- operating system
- operational system
- optical memory system
- overdetermined system
- overload-hold system
- page-on-demand system
- panelboard system
- paper-tape system
- parameter-driven expert system
- pattern recognition system
- peek-a-boo system
- peripheral system
- pipeline system
- polled system
- polymorphic system
- polyphase system
- portable system
- positional representation system
- Post-production system
- priority scheduling system
- priority system
- procedural expert system
- process control system
- processor-sharing system
- production control system
- production system
- program system
- programming system
- protection system
- pulse system
- pulse-or-no-pulse system
- pulse-signal system
- punch card computer system
- pure-binary numeration system
- purposeful system
- quadruplex system
- question-answering system
- queueing system
- queue system
- radix numbering system
- radix number system
- reactive system
- reading system
- real-time expert system
- real-time operating system
- real-time system
- reasoning system
- recognition system
- recording system
- recovery system
- reduntant number system
- reduntant system
- reflected binary number system
- reflected binary system
- refreshment system
- remote-access system
- replicating system
- representation system
- request-repeat system
- rerecording system
- residue number system
- residue system
- resource-sharing system
- restorable system
- retrieval system
- retrieval-only system - robotic system
- robot system
- rule-based expert system
- rule-based system
- scalable system
- selection system
- self-adapting system
- self-adjusting system
- self-aligning system
- self-balancing system
- self-check system
- self-contained system
- self-correcting system
- self-descriptive system
- self-learning system
- self-organizing system
- self-sustained oscillation system
- self-test system
- sensor-based system
- sequential scheduling system
- sexadecimal number system
- sexadecimal system
- shared-files system
- shell expert system
- silicon-development system
- simplex system
- single-drive system
- single-inheritance system
- single-phase clock system
- single-site system
- single-user computer system
- SISO system
- skeletal expert system
- slave system
- soft-sectored disk system
- software system
- sound system
- source code control system
- source-destination system
- space-division system
- stabilizing system
- stable system
- stand-alone system
- start-stop system
- state-determined system
- stepped start-stop system
- stereo system
- stochastically disturbed system
- storage system
- stripped-down expert system
- subsplit system
- supervisor control system
- switching system
- symbolic assembly system
- syntactical system
- system explanation system
- system of logic
- system of notation
- system with delay
- system with time lag
- tabulating system
- tape data processing system
- tape drive system
- tape handling system
- tape operating system
- tape plotting system
- tape resident system
- tape-oriented system
- target system
- taught system
- telecommunictions system
- telecontrol system
- terminal system
- ternary number system
- ternary system
- test system
- testbed system
- text-to-speech system
- time-division system
- time-pattern control system
- time-shared system
- time-shared-bus system
- time-sharing system
- timing system
- total system
- translating system
- translation system
- translator writing system
- transmitting system
- tree-structured system
- trusted computer system
- two-failure mode system
- two-level return system
- two-level system
- two-phase clock system
- ultrastable system
- Unified system
- uninterruptible power system
- uniprocessor system
- unrestorable system
- unstable system
- up system
- variable-lenght record system
- virtual system
- virtual-memory operating system
- vision system
- visual system
- voice/audio processing system
- voice-response system
- volunteer system
- weighted number system
- weighted system
- writing system
- xerox copy system
- zero-one systemEnglish-Russian dictionary of computer science and programming > system
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13 process costing
2) Бухгалтерия: попередельная (попроцессная) калькуляция затрат, попередельная ( попроцессная) калькуляция себестоимости, попроцессное калькулирование себестоимости (Противоположным является job order costing - позаказное калькулирование себестоимости; см. process cost accounting system)3) Деловая лексика: калькуляция издержек производства, калькуляция себестоимости -
14 process costing
(см. process cost accounting system). Противоположным является job order costing - позаказное калькулирование себестоимости
Специализированный англо-русский словарь бухгалтерских терминов > process costing
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15 process cost accounting system
система попроцессного учета затрат и калькулирования себестоимости; используется компаниями, которые производят большие количества однородной продукции или имеют непрерывный производственный цикл; целесообразно использовать в производстве красок, кирпичей, безалкогольных напитков, металлургических производствах и т.п.; основная проблема в этой системе - определение количества произведенных изделий за отчетный период, которая решается с помощью расчета условных единиц готовой продукции ( equivalent units).English-Russian dictionary of accounting and financial terms > process cost accounting system
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16 cost system
упр., учет система управления затратами [учета затрат, калькулирования затрат\] (порядок сбора данных о затратах и отнесения затрат на промежуточные и конечные объекты учета затрат)Syn:See: -
17 Finance and Accounting System Implementation
A template that outlines the steps needed to implement a finance and accounting system. It assumes an existing system or process is in place and a new system will be replacing it. It also assumes that the new application software system has already been chosen.English-Arabic terms dictionary > Finance and Accounting System Implementation
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18 job order cost accounting system
который используется компаниями, производящими единичные образцы (one-of-a-kind product) или продукцию по специальным заказам (также job order costing). Противоположным является process cost accounting system - попроцессный метод учета себестоимости
Специализированный англо-русский словарь бухгалтерских терминов > job order cost accounting system
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19 система
• system• система ваучеров - voucher system• система двойной записи - double-entry system• система оперативного управления запасами «точно в срок» - just-in-time (JIT)• система подотчетных сумм - imprest system• система позаказного учета затрат и- калькулирования себестоимости продукции - job order cost accounting system• система попроцессного учета затрат и калькулирования себестоимости - process cost accounting system• система ускоренного возмещения затрат - accelerate cost recovery system ACRS• система учета переменных затрат ( директ-костинг) - direct costing, marginal costing, variable costing• система учета по центрам ответственности - responsibility accounting system, activity accounting• система учета полных затрат - absorption costingEnglish-Russian dictionary of accounting and financial terms > система
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20 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.————————————————————————————————————————
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