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21 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.———————————————————————————————————————— -
22 PCM
1) Компьютерная техника: Parallel Cache Management, Performance Computer Modulator, Plug Compatible Manufacturers2) Жаргон: Please Call Me3) Военный термин: Patrol Craft, Missile, Penalty Cost Model, Philippine Campaign Medal, Presidents Certificate of Merit, Program Coordination Meeting, passive countermeasures, planning and control memorandum4) Техника: passive countermeasure, pending contractual matter, phase conjugate mirror, plug-compatible manufacturers, plutonium contaminated material, polarization current mode, power cooling mismatch, program change management, project category matrix, pulse-code modulation equipment, ИКМ, импульсно-кодовая модуляция5) Бухгалтерия: Project Cost Model6) Автомобильный термин: powertrain control module, powertrain control module - компьютер управления АКПП, Porsche Communication Management7) Грубое выражение: Piece Of Crap Mode8) Музыка: кодово-импульсная модуляция9) Оптика: phase-conjugate mirror10) Телекоммуникации: Personal Call Manager11) Сокращение: Plug-Compatible Mainframe, Postal Commodity Machine (vending machine), Procurement Contracting Manual (USPS Procurement & Supply), Pulse Code Modulation, Pulse Compression Modulation, Pyrotechnic Countermeasures12) Университет: Physics Chemistry And Mathematics13) Физиология: Prevention Case Management14) Электроника: Power Control Module, память на фазовых переходах (см. phase change memory)15) Вычислительная техника: Personal Computer Manufacturer, Plug Compatible Machine, Pulse Coded Modulation, program-compatible machine, program-compatible manufacturer, punch-card machine, совместимая ( вычислительная) машина, Physical Connection Management (FDDI, SMT), papercopy manager, изготовитель совместимых персональных компьютеров16) СМИ: Propose Critique Modify, Pulse Code Modulator17) Деловая лексика: Product Change Management18) Микроэлектроника: portable conformable mask19) Сетевые технологии: plug-compatible manufacturer, pulse-code modulation, изготовитель совместимых ПК, производитель плат, совместимых по разъёму20) Полимеры: phase-change material21) Автоматика: programmable control measurement22) Химическое оружие: Project controls manager23) Макаров: point charge model24) Расширение файла: Punched Card Machine, Printer Cartridge Metric (HP)25) Нефть и газ: phase contrast microscope, модуль электропитания и управления, power and control module26) Электротехника: pulse-count modulation27) Майкрософт: модуляция PCM28) Должность: Primary Care Manager29) Аэропорты: Playa Del Carmen, Mexico30) Единицы измерений: Per Calendar Month, Pounds Current Money -
23 Pcm
1) Компьютерная техника: Parallel Cache Management, Performance Computer Modulator, Plug Compatible Manufacturers2) Жаргон: Please Call Me3) Военный термин: Patrol Craft, Missile, Penalty Cost Model, Philippine Campaign Medal, Presidents Certificate of Merit, Program Coordination Meeting, passive countermeasures, planning and control memorandum4) Техника: passive countermeasure, pending contractual matter, phase conjugate mirror, plug-compatible manufacturers, plutonium contaminated material, polarization current mode, power cooling mismatch, program change management, project category matrix, pulse-code modulation equipment, ИКМ, импульсно-кодовая модуляция5) Бухгалтерия: Project Cost Model6) Автомобильный термин: powertrain control module, powertrain control module - компьютер управления АКПП, Porsche Communication Management7) Грубое выражение: Piece Of Crap Mode8) Музыка: кодово-импульсная модуляция9) Оптика: phase-conjugate mirror10) Телекоммуникации: Personal Call Manager11) Сокращение: Plug-Compatible Mainframe, Postal Commodity Machine (vending machine), Procurement Contracting Manual (USPS Procurement & Supply), Pulse Code Modulation, Pulse Compression Modulation, Pyrotechnic Countermeasures12) Университет: Physics Chemistry And Mathematics13) Физиология: Prevention Case Management14) Электроника: Power Control Module, память на фазовых переходах (см. phase change memory)15) Вычислительная техника: Personal Computer Manufacturer, Plug Compatible Machine, Pulse Coded Modulation, program-compatible machine, program-compatible manufacturer, punch-card machine, совместимая ( вычислительная) машина, Physical Connection Management (FDDI, SMT), papercopy manager, изготовитель совместимых персональных компьютеров16) СМИ: Propose Critique Modify, Pulse Code Modulator17) Деловая лексика: Product Change Management18) Микроэлектроника: portable conformable mask19) Сетевые технологии: plug-compatible manufacturer, pulse-code modulation, изготовитель совместимых ПК, производитель плат, совместимых по разъёму20) Полимеры: phase-change material21) Автоматика: programmable control measurement22) Химическое оружие: Project controls manager23) Макаров: point charge model24) Расширение файла: Punched Card Machine, Printer Cartridge Metric (HP)25) Нефть и газ: phase contrast microscope, модуль электропитания и управления, power and control module26) Электротехника: pulse-count modulation27) Майкрософт: модуляция PCM28) Должность: Primary Care Manager29) Аэропорты: Playa Del Carmen, Mexico30) Единицы измерений: Per Calendar Month, Pounds Current Money -
24 pcm
1) Компьютерная техника: Parallel Cache Management, Performance Computer Modulator, Plug Compatible Manufacturers2) Жаргон: Please Call Me3) Военный термин: Patrol Craft, Missile, Penalty Cost Model, Philippine Campaign Medal, Presidents Certificate of Merit, Program Coordination Meeting, passive countermeasures, planning and control memorandum4) Техника: passive countermeasure, pending contractual matter, phase conjugate mirror, plug-compatible manufacturers, plutonium contaminated material, polarization current mode, power cooling mismatch, program change management, project category matrix, pulse-code modulation equipment, ИКМ, импульсно-кодовая модуляция5) Бухгалтерия: Project Cost Model6) Автомобильный термин: powertrain control module, powertrain control module - компьютер управления АКПП, Porsche Communication Management7) Грубое выражение: Piece Of Crap Mode8) Музыка: кодово-импульсная модуляция9) Оптика: phase-conjugate mirror10) Телекоммуникации: Personal Call Manager11) Сокращение: Plug-Compatible Mainframe, Postal Commodity Machine (vending machine), Procurement Contracting Manual (USPS Procurement & Supply), Pulse Code Modulation, Pulse Compression Modulation, Pyrotechnic Countermeasures12) Университет: Physics Chemistry And Mathematics13) Физиология: Prevention Case Management14) Электроника: Power Control Module, память на фазовых переходах (см. phase change memory)15) Вычислительная техника: Personal Computer Manufacturer, Plug Compatible Machine, Pulse Coded Modulation, program-compatible machine, program-compatible manufacturer, punch-card machine, совместимая ( вычислительная) машина, Physical Connection Management (FDDI, SMT), papercopy manager, изготовитель совместимых персональных компьютеров16) СМИ: Propose Critique Modify, Pulse Code Modulator17) Деловая лексика: Product Change Management18) Микроэлектроника: portable conformable mask19) Сетевые технологии: plug-compatible manufacturer, pulse-code modulation, изготовитель совместимых ПК, производитель плат, совместимых по разъёму20) Полимеры: phase-change material21) Автоматика: programmable control measurement22) Химическое оружие: Project controls manager23) Макаров: point charge model24) Расширение файла: Punched Card Machine, Printer Cartridge Metric (HP)25) Нефть и газ: phase contrast microscope, модуль электропитания и управления, power and control module26) Электротехника: pulse-count modulation27) Майкрософт: модуляция PCM28) Должность: Primary Care Manager29) Аэропорты: Playa Del Carmen, Mexico30) Единицы измерений: Per Calendar Month, Pounds Current Money -
25 ЭКОНОМИКА БИЗНЕС И ФИНАНСЫ
@хозяйство @экономика economy @плановое хозяйство planned economy @рыночное хозяйство market economy @Общий рынок Common Market @Всемирная Торговая Организация @ВТО World Trade Organization (WTO) @Международный валютный фонд @МВФ International Monetary Fund (IMF) ЕБРР см. Европейский банк реконструкции и развития @Европейский банк реконструкции и развитияEuropean Bank for Reconstruction and Development (EBRD)@Всемирный банк World Bank @Евро Euro @(пере)выполнить план to fulfill/(over)fulfill a plan @прибыльноprofitable@выгодно advantageous @прибыль profit @рентабельность profitability @спад recession @производитель producer @потребитель consumer @потребительские товары consumer goods @товары широкого потребления mass consumer goods @потребление consumption @соглашение по разделу продукции @СРП product sharing agreement (PSA) @сбережения savings (e.g. in savings bank account) @экономия, экономить savings, to save on something/ economize @темпы роста growth rate @спрос и предложение supply and demand @продажа и закупка sales and purchase @средства производства means of production @предприниматель entrepreneur @предприятие enterprise @совместное предприятие joint venture/enterprise @малое предприятие small enterprise @среднее предприятие medium enterprise @работодатель employer @служащий employee @повышать производительность труда to raise labor productivity @хозрасчет cost accounting @себестоимость production/prime cost/ cost price, cost @самофинансирование self-financing @самоокупаемый profitable, self-subsidizing @самоокупаемостьcost recovery@биржаstock exchange/(AmE) stock market@фондовый рынок stock market @биржевой маклер broker @ценные бумаги securities @акционерное общество stock company @акция stock @портфель portfolio @доля share @коэффициент ratio @держатель акций stockholder @облигация bond @Государственная казначейская облигация @ГКО government, treasury bond (T-bill) @паевой фонд unit fund, mutual fund @котироваться be listed on stock market @котировка listing @денежная масса money supply @акционерный капиталequity capital@чистая стоимость капиталаequity investment@основной капиталfixed capital@кредитное соглашениеloan agreement@оборотный инструментnegotiated instrument@бухгалтерский учетaccounting, auditing@ревизия @контрольная проверка audit @учет и отчетность accounting and reporting @ограниченная ответственность limited liability @неплатежеспособность insolvency Syn: несостоятельность @сырье raw materials @природные ресурсы natural resources @нефтепровод oil pipeline @трубопровод pipeline @нефтяное месторождение oil field @буровая установка oil rig @выкачка pumping @промысловые скважины oil wells @торговая палата chamber of commerce @фонды предприятия factory assets/funds @отчисления payments @стимул incentive @конкуренция competition @конкурент competitor @конкурентоспособный competitive @рекламный лист descriptive materials, ad @реклама publicity, advertising, commercials @трудоемкий labor intensive @капиталоемкий capital intensive @руководство @управление @менеджмент management, administration @рабочая сила manpower @эксплуатировать to manage, run (e.g. a firm, hotel) @выпуск @объем производства output @валюта currency конвертируемая - convertible твердая - hard @свободно конвертируемая валюта @СКВ freely convertible currency @утечка капитала capital flight @вексельbill (of exchange)@переводной вексель promissory note @банкомат ATM (cash machine) @эмиссия issue @заём loan @ссуда loan @срок погашения maturity @задолженность arrears @ипотека mortgage @залог collateral @кредитодательlender@получатель borrower @безвозмездная субсидия grant @процентная ставка interest rate @учетная ставка discount rate, bank rate @вклад deposit @счет 1. account 2. bill @издержки costs @затратыexpenditures@расходы expenses @наличные cash @накладные расходы overhead @обесценение @амортизация depreciation @внешняя задолженность external debt @управление риском risk management @капиталовложения @инвестиции capital investment @инвестор @вкладчик investor @поступления revenue @текучесть кадров personnel turnover @военно-промышленный комплекс @ВПК military-industrial complex @ВНП @валовой национальный продукт GNP (Gross National Product) @ВВП валовой внутренний продукт на душу населения GDP (Gross Domestic Product) per capita @фонд потребления, накопления consumption, accumulation fund @торговый оборот turnover @товарооборот commodity turnover, circulation @долгосрочныйlong-term@среднесрочный medium-term @текущие планы current plans @дефицитный scarce, rare @дефицит shortage, deficit @оптовыйwholesale@розничный retail @платежный баланс balance of payments @торговый баланс balance of trade @сальдо balance @активы assets @пассивы liabilities @Госбанк State Bank @торгпред trade representative @торгпредство trade mission @торговый советник trade/commercial counselor @прейскурант price list @внутренний рынок domestic market @пробный заказ trial order @скидка discount @пользоваться спросом to be in demand @сбыт sales @поставитьto deliver@снабжать to supply @поставщик supplier @поставка delivery @условия поставки terms of delivery @условия платежа terms of payment @фрахт freight @фрахтование chartering @страхование insurance @склад warehouse/storehouse @груз cargo @погрузкаloading@разгрузка unloading @аккредитив letter of credit @рассрочка платежа credit terms, installment payment plan @торги @заявка на торгах @предложение bid @тендерtender@коносамент bill of lading @запчасти spare parts @фактура invoice @посредник agent, intermediary @подрядчик contractor @закупить to buy/purchase @закупка procurement @заказчик client/customer @погашение кредитов repayment of credit @ставка возмещения rate of reimbursement @брать на себя расходы to cover expenses @пошлина tariff @паушальная сумма lump sum @КПД @коэффициент полезного действия efficiency @забраковать to find/turn out to be defective/ substandard/reject @порча damage @понесенные убытки losses sustained/incurred @передать дело в арбитраж to submit dispute to arbitration @экспортировать to export @экспортные поступления export earnings @импортировать to import @запатентовать to patent @секвестр budget cuts @Налоговый кодекс Tax code @подоходный налог income tax @налог на добавленную стоимость @НДС value-added tax (VAT) @налогообложение taxation @подлежать налогообложению taxable @подать налоговую декларацию to file taxes @налоговая декларация tax return @освобожденный от налогов, tax-exempt @не облагаемый налогом, @не подлежит налогообложению @налоговые льготы tax privileges, tax relief @уклонение от налогов tax evasion @вычитать @списать с налогов to deduct, write off from taxes @недоимка non-collected taxes @недоимщик tax payer in default @сбор налогов tax collection @Словарь переводчика-синхрониста (русско-английский) > ЭКОНОМИКА БИЗНЕС И ФИНАНСЫ
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26 Deputy Assistant Secretary
Deputy Assistant Secretary C3 and Intelligence — заместитель помощника министра по системам руководства, управления, связи и разведки (МО)
Deputy Assistant Secretary, Acquisition Management — заместитель помощника министра по вопросам закупок систем оружия (ВВС)
Deputy Assistant Secretary, Administration — заместитель помощника министра по административным вопросам (МО)
Deputy Assistant Secretary, Advanced Concepts — заместитель помощника министра по перспективным концепциям (ВМС)
Deputy Assistant Secretary, Civilian Personnel Policy — заместитель помощника министра по разработке программ использования гражданского персонала (МО)
Deputy Assistant Secretary, DA Review Boards and Personnel Security — заместитель помощника министра СВ по вопросам деятельности комиссий по делам военнослужащих и контрразведывательной проверке ЛС
Deputy Assistant Secretary, Drug and Alcohol Abuse Prevention — заместитель помощника министра по вопросам борьбы с наркоманией и алкоголизмом (МО)
Deputy Assistant Secretary, East Asia and Pacific Affairs — заместитель помощника министра по делам стран Восточной Азии и Тихого океана (МО)
Deputy Assistant Secretary, Environment, Safety and Occupational Health — заместитель помощника министра по вопросам охраны окружающей среды, мерам безопасности и определению физической пригодности ЛС (СВ)
Deputy Assistant Secretary, Equal Opportunity — заместитель помощника министра по вопросам обеспечения равных возможностей (МО)
Deputy Assistant Secretary, European and NATO Affairs — заместитель помощника министра по делам стран Европы и НАТО (МО)
Deputy Assistant Secretary, Health Resources and Programs — заместитель помощника министра по ресурсам и программам здравоохранения (МО)
Deputy Assistant Secretary, Inter-American Affairs — заместитель помощника министра по межамериканским делам (МО)
Deputy Assistant Secretary, International Economic and Technology Affairs — заместитель помощника министра по международным экономическим вопросам и военной технологии (МО)
Deputy Assistant Secretary, International Economic, Trade and Security Policy — заместитель помощника министра по вопросам разработки принципов международной экономики, торговли и безопасности (МО)
Deputy Assistant Secretary, Logistics — заместитель помощника министра по вопросам тылового обеспечения (ВВС)
Deputy Assistant Secretary, Management Systems — заместитель помощника министра по вопросам систем управления (МО)
Deputy Assistant Secretary, Manpower — заместитель помощника министра по людским ресурсам (ВМС)
Deputy Assistant Secretary, Near Eastern, African and South Asian Affairs — заместитель помощника министра по делам стран Ближнего Востока, Африки и Южной Азии (МО)
Deputy Assistant Secretary, Plans and Resources — заместитель помощника министра по вопросам планирования и использования ресурсов (МО)
Deputy Assistant Secretary, Program Management — заместитель помощника министра по вопросам руководства реализацией программ (МО)
Deputy Assistant Secretary, Program/Budget — заместитель помощника министра по вопросам программ и бюджета (МО)
Deputy Assistant Secretary, Research, Applied and Space Technology — заместитель помощника министра по НИР, прикладным наукам и космической технике (ВМС)
Deputy Assistant Secretary, Resource Analysis — заместитель помощника министра по вопросам исследования ресурсов (МО)
Deputy Assistant Secretary, Security Assistance — заместитель помощника министра по вопросам оказания военной помощи иностранным государствам (МО)
Deputy Assistant Secretary, Strategic and Theater Nuclear Forces Policy — заместитель помощника министра по вопросам разработки принципов использования стратегических ядерных сил и ядерных сил на ТВД (МО)
Deputy Assistant Secretary, Supply, Maintenance and Services — заместитель помощника министра по снабжению, техническому обеспечению и обслуживанию (МО)
Deputy Assistant Secretary, Technical Policy and Operations — заместитель помощника министра по вопросам разработки и эксплуатации технических средств (МО)
Principal Deputy Assistant Secretary, Installations — первый заместитель помощника министра по авиационным объектам (ВВС)
English-Russian military dictionary > Deputy Assistant Secretary
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27 contract
1. n1) договор, соглашение, контракт2) подряд3) единица торговли на срочных биржах (стандартное соглашение о купле-продаже)
- acceptable contract
- agency contract
- aleatory contract
- arrival contract
- associate contract
- auditing contract
- awarded contract
- back contracts
- banking contract
- bare contract
- binding contract
- blanket contract
- bottomry contract
- brokerage contract
- broker's contract
- building contract
- chartering contract
- civil law contract
- classified contract
- collateral contract
- collective contract
- collective bargaining contract
- commercial contract
- commercial agency contract
- commodity contract
- compensation contract
- completion-type contract
- consensual contract
- consignment contract
- construction contract
- consultancy contract
- cost-plus-fixed-fee contract
- cost-plus-percentage-fee contract
- crosslease contract
- defense contract
- design engineering contract
- development contract
- developmental contract
- draft contract
- employment contract
- enforceable contract
- exclusive contract
- exclusive sale contract
- executed contract
- executory contract
- export contract
- financial futures contract
- fixed-price contract
- fixed-price contract with redetermination
- fixed-price redeterminable prospective contract
- fixed-term contract
- flat fee contract
- formal contract
- forward contract
- framework contract
- freight contract
- futures contract
- general contract
- general freight contract
- global contract
- government contract
- guaranteed contract
- hire contract
- hire purchase contract
- illegal contract
- implied contract
- import contract
- incentive contract
- indemnity contract
- infant's contract
- initial contract
- installment contract
- insurance contract
- interest rate contract
- labour contract
- large contract
- lease contract
- licence contract
- licensing contract
- life contract
- life insurance contract
- loading contract
- long-term contract
- lucrative contract
- maintenance contract
- management contract
- manufacturing contract
- marine insurance contract
- maritime contract
- military contract
- model contract
- money lending contract
- monopoly contract
- multilateral contract
- mutually beneficial contract
- naked contract
- nude contract
- official contract
- offset contract
- onerous contract
- open contract
- open-end contract
- operating contract
- option contract
- oral contract
- original contract
- outsourcing contract
- outstanding contract
- packing contract
- parol contract
- passage contract
- patent contract
- patent-granting contract
- period contract
- permanent rent contract
- preliminary contract
- previous contract
- prime contract
- private contract
- process-transfer contract
- procurement contract
- production sharing contract
- profitable contract
- profit-sharing contract
- public contract
- purchase contract
- purchase and sale contract
- quasi contract
- real contract
- reciprocal contract
- reciprocity contract
- reinsurance contract
- rent contract
- repair contract
- research and development contract
- risk contract
- sales contract
- salvage contract
- semi-turnkey contract
- service contract
- sham contract
- share-rental contract
- share tenancy contract
- shipment contract
- short-term contract
- simple contract
- single contract
- sold contract
- specialty contract
- spot contract
- standard contract
- stand rent contract
- stockbroker's contract
- stock-option contract
- supplementary contract
- syndicate contract
- take-and-pay contract
- take-or-pay contract
- team contract
- tenancy contract
- terminal contract
- time and materials contract
- toll contract
- total package procurement contract
- towing contract
- trade contract
- trade union contract
- turnkey contract
- tying contract
- umbrella contract
- uncompleted contract
- underwriting contract
- unfulfilled contract
- unilateral contract
- valid contract
- verbal contract
- void contract
- voidable contract
- work contract
- written contract
- yellow dog contract
- contract by deed
- contract by tender
- contract for construction
- contract for custody
- contract for delivery
- contract for freight
- contract for labour and materials
- contract for public works
- contract for purchase
- contract for a single shipment
- contract for space
- contract for technical service
- contract of affreightment
- contract of agency
- contract of annuity
- contract of carriage
- contract of consignment
- contract of employment
- contract of guarantee
- contract of indemnity
- contract of insurance
- contract of intent
- contract of novation
- contract of pledge
- contract of purchase
- contract of reinsurance
- contract of representation
- contract of sale
- contract of service
- contract of suretyship
- contract of tenancy
- contract under seal
- according to the contract
- against a contract
- as per contract
- subject to contract
- with reference to the contract
- agree on a contract
- annul a contract
- award a contract
- back out of a contract
- be under contract
- break a contract
- cancel a contract
- carry out a contract
- come under a contract
- commit a breach of contract
- complete a contract
- comply with the contract
- conclude a contract
- confirm a contract
- conform to the contract
- deliver against a contract
- depart from a contract
- draw up a contract
- enforce a contract
- enter into a contract
- execute a contract
- fulfil a contract
- finance a contract
- hold a contract
- implement a contract
- infringe a contract
- initial a contract
- levy a contract
- make a contract
- negotiate a contract
- obtain a contract
- perform a contract
- place a contract
- prepare a contract
- repudiate a contract
- rescind a contract
- renew a contract
- revise a contract
- revoke a contract
- secure a contract
- sign a contract
- stipulate by a contract
- supply against a contract
- take out an insurance contract
- tender for a contract
- terminate a contract
- violate a contract
- win a contract
- withdraw from a contract2. v2) сокращать; сокращаться
- as contractedEnglish-russian dctionary of contemporary Economics > contract
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28 committee
committee on Government Operations (US House of Representatives) — комиссия по деятельности правительственных органов (палаты представителей конгресса США)
Counter Insurgency committee (of the White House) — комитет (Белого дома) по борьбе с национально-освободительным и повстанческим движениями
Deputy Secretaries committee, NSC — комитет заместителей министров при СНБ
Foreign Intelligence committee, NSC — комитет по внешней разведке СНБ
Intelligence committee, NSC — разведывательный комитет СНБ
Military Liaison committee, Department of Energy — комитет министерства энергетики по связям с ВС
NATO Command, Control and Information Systems and Automatic Data Processing committee — комитет НАТО по АСУ и системам автоматической обработки данных
Policy Review committee, NSC — комитет по оценке политики при СНБ (возглавляется директором ЦРУ)
Special Coordination committee, NSC — специальный координационный комитет СНБ
— ordnance technical committee -
29 director-general
director-general of Security and Commandant General, RAF Regiment — Бр. начальник управления безопасности и командир королевского авиационного полка
director-general of Weapons (Army) — Бр. начальник управления вооружений (СВ)
director-general, Air Weapons and Electronic Systems — Бр. начальник управления авиационного вооружения и радиоэлектронных систем
director-general, Defence Contracts — Бр. начальник управления военных контрактов
director-general, Fighting Vehicles and Engineer Equipment — Бр. начальник управления БМ и инженерной техники
director-general, Future Projects — Бр. начальник (главного) управления перспективного планирования (МО)
director-general, GW and Electronics — Бр. начальник управления управляемого оружия и РЭС
director-general, Meteorological Office — Бр. начальник метеорологического управления (МО)
director-general, Naval Manpower and Training — Бр. начальник управления комплектования и подготовки ЛС ВМС
director-general, Naval Personal Services — Бр. начальник управления социального обеспечения ВМС
director-general, Ordnance Factories Weapons and Fighting Vehicles — Бр. инспектор управления военных заводов по вопросам производства систем оружия и БМ
director-general, Ordnance Factories, Finance and Procurement — Бр. инспектор управления военных заводов по вопросам финансов и поставок
director-general, Ordnance Factories, Production — Бр. инспектор управления военных заводов по производственным вопросам
director-general, Ordnance Services — Бр. начальник артиллерийско-технической службы
director-general, Quality Assurance — Бр. начальник управления обеспечения качества (продукции)
director-general, Research General — Бр. начальник главного научно-исследовательского управления
director-general, Ships — Бр. начальник управления кораблестроения
director-general, Strategic Electronic Systems — Бр. начальник управления стратегических радиоэлектронных систем
director-general, Supplies and Transport Naval — Бр. начальник управления снабжения и транспорта ВМС
director-general, Weapons Navy — Бр. начальник управления вооружения ВМС
Medical director-general, Naval — Бр. начальник медицинского управления ВМС
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30 department
1) структурное подразделение, административный орган (министерство, департамент, управление, отдел)2) секция (в торговом предприятии)3) функциональный отдел (напр. кадров, финансов)4) факультет (университета) -
31 plan
1. n1) план, программа2) проект3) план, схема
- action plan
- adaptation plan
- additional plan
- advertisement plan
- advertising plan
- allocation plan
- amended plan
- annual plan
- approved plan
- assistance plan
- balanced plan
- basic plan
- bonus plan
- borrowing plan
- buffer stock plan
- bungled plan
- business plan
- capacity plan
- capital investment plan
- capital spending plan
- cargo plan
- cash profit sharing plan
- coherent plan
- combined plan
- common plan
- complete plan
- comprehensive plan
- concrete plan
- consolidated financial plan
- consumption plan
- contingency plan
- conversion plan
- coordinated plan
- cost accounting plan
- cost finding plan
- counter plan
- credit plan
- cropping plan
- currency plan
- currency receipt plan
- current plan
- daily plan
- delivery plan
- development plan
- dividend reinvestment plan
- dividend rollover plan
- draft plan
- economic plan
- elaborate plan
- employee profit sharing plan
- employee stock ownership plan
- employer retirement plan
- employment plan
- enterprise plan
- environmental action plan
- export plan
- extra plan
- family assistance plan
- feasible plan
- finance plan
- financial plan
- financial incentive plan
- financing plan
- fixed plan
- front-end load plan
- general plan
- general building plan
- general work plan
- government's tax plans
- health insurance plan
- housing development plan
- implementation plan
- import plan
- income plan
- inspection plan
- installment plan
- interlocking cost plan
- investment plan
- issue plan
- loading plan
- long-range plan
- long-term plan
- management plan
- marketing plan
- master plan
- medium-term plan
- multiple time plan
- multistage plan
- national economic plan
- objectionable plan
- operating plan
- operational plan
- optimal plan
- organization plan
- organizing plan
- output plan
- overall plan
- package plan
- packaged mortgage plan
- pay plan
- pay-as-you-go plan
- payroll savings plan
- pension plan
- periodic average inventory plan
- perspective plan
- piece rate plan
- practicable plan
- preliminary plan
- private equity plan
- procurement plan
- production plan
- profit plan
- profit-sharing plan
- projected plan
- promotional plan
- purchase plan
- qualification plan
- quality assurance plan
- quarterly plan
- quota plan
- recapitalization plan
- redemption plan
- rescheduling plan
- rescue plan
- research plan
- restructuring plan
- retirement plan
- revised plan
- revitalization plan
- rough plan
- selective driver plan
- sales plan
- sample plan
- sampling plan
- sequential sampling plan
- short-range plan
- short-term plan
- single-sample plan
- site plan
- slack plan
- specific cost inventory plan
- spending plan
- staff retirement plan
- standard cost inventory plan
- state plan
- stock option plan
- stowage plan
- summary plan
- supply plan
- support plan
- tax-sheltered annuity plan
- technical development plan
- time-off plan
- tonnage plan
- turnover plan
- unacceptable plan
- underestimated plan
- understated plan
- unified accounts plan
- wage plan
- wage-incentive plan
- weighted average inventory plan
- workable plan
- yearly plan
- plan for a year
- plan of cash turnover
- plan of deliveries
- plan of development
- plan of distribution
- plan of diversification
- plan of measures
- plan of production and sales
- plan of reduction of production cost
- plan of reorganization
- plan of shipments
- plan of supplies
- above plan
- according to plan
- on a plan
- up to a plan
- abandon a plan
- adhere to a plan
- adjust a plan
- alter a plan
- approve a plan
- build plans
- carry out a plan
- change a plan
- coordinate plans
- deviate from a plan
- draw up a plan
- elaborate a plan
- execute a plan
- finance a plan
- fit into plans
- fulfil a plan
- fund a plan
- go ahead with one's plans
- implement a plan
- incorporate in a plan
- interfere with plans
- launch a plan
- make plans
- map up a plan
- modify a plan
- negotiate a plan
- offer a plan
- outline a plan
- overfulfil a plan
- prepare a plan
- project a plan
- propose a plan
- put forward a plan
- realize a plan
- reconsider a plan
- refine a plan
- revise a plan
- sanction a plan
- shape a plan
- spoil plans
- submit a plan
- tone down plans
- unfold a plan
- upset plans
- work out a plan2. v3) намереваться
- plan ahead
- 1
- 2
См. также в других словарях:
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