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1 regular receipts
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2 receipt
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3 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.———————————————————————————————————————— -
4 RDR
1) Медицина: rapid plasma reagin( антикардиолипиновый тест)2) Американизм: Regular Daily Routine, Rural Delivery Route3) Военный термин: Reduced Data Requirement, radar display room, radiation dose rate, research and development report, research division report7) Электроника: Rotating Disk Reactor8) Вычислительная техника: Request Data with Reply (Feldbus)9) Нефть: redrilled hole, отчёт о надёжности с анализом отказов (reliability diagnostic report), сообщение о подтверждении надёжности (reliability demonstration report)10) Фирменный знак: Ritual Document Release11) Инвестиции: Russian Depositary Certificate12) Контроль качества: reliability demonstration report13) Расширение файла: Remote Data Recovery -
5 rdr
1) Медицина: rapid plasma reagin( антикардиолипиновый тест)2) Американизм: Regular Daily Routine, Rural Delivery Route3) Военный термин: Reduced Data Requirement, radar display room, radiation dose rate, research and development report, research division report7) Электроника: Rotating Disk Reactor8) Вычислительная техника: Request Data with Reply (Feldbus)9) Нефть: redrilled hole, отчёт о надёжности с анализом отказов (reliability diagnostic report), сообщение о подтверждении надёжности (reliability demonstration report)10) Фирменный знак: Ritual Document Release11) Инвестиции: Russian Depositary Certificate12) Контроль качества: reliability demonstration report13) Расширение файла: Remote Data Recovery -
6 account
1) счёт (бухгалтерского учёта) || записывать на счёт2) (финансовый) отчёт3) счётная формула, журнальная статья (в бухгалтерском учете)4) регистр5) брит. отчёт об исполнении государственного бюджета6) pl отчётность7) pl деловые книги; торговые книги8) брит. расчёт по биржевым сделкам9) запись финансовой операции -
7 income
n1) доход; заработок, доходы; поступления2) амер. прибыль
- accounting income
- accrued income
- accrued coupon income
- accumulated income
- accumulated taxable income
- active income
- actual income
- additional income
- adjusted income
- adjusted gross income
- after-tax income
- agency income
- aggregate income
- alternative minimum taxable income
- annual income
- assessable income
- average income
- average annual income
- before-tax income
- blocked income
- book income
- business income
- capital income
- cash income
- casual income
- combined income
- commission income
- community property income
- consolidated taxable income
- constant income
- consumer income
- cumulative taxable income
- current income
- declared income
- deferred income
- derivative income
- determinable income
- discretionary income
- disposable income
- disposable personal income
- dividend income
- earned income
- excessive income
- expected income
- export income
- extra income
- extraordinary income
- factor income
- family income
- farm income
- fiduciary accounting income
- financial income
- financial services income
- fixed income
- foregone income
- foreign earned income
- foreign exchange trading income
- foreign source income
- franked income
- gambling income
- gift income
- gross income
- gross national income
- gross operating income
- guaranteed minimum income
- habitual income
- hidden income
- household income
- illegal income
- imputed income
- individual income
- interest income
- interest income on advances to customers
- interest income on commercial loans
- interest income on loans
- investment income
- invisible income
- irregular income
- labour income
- large income
- licensing income
- life income
- low income
- manufacturing income
- marginal income
- minimum income
- miscellaneous income
- money income
- national income
- negative income
- net income
- net income before exemptions
- net income of society
- net income per share
- net capital income
- net interest income
- net operating income
- net operating income before provisions for losses
- nominal income
- noninterest income
- noninterest operating income
- nonoperating income
- nontaxable income
- nontrading income
- notional income
- operating income
- operational income
- ordinary income
- ordinary gross income
- original income
- other income
- ownership incomes
- passive income
- passive activity income
- passive investment income
- per capita income
- per head income
- periodical income
- permanent income
- personal income
- portfolio income
- premium income
- pretax income
- primary income
- private income
- professional income
- projected income
- property income
- psychic income
- real income
- regular income
- relative income
- rent income
- rental income
- rentier income
- residual income
- retained income
- retained taxable income
- retirement income
- sales income
- self-employment income
- separate taxable income
- service income
- settled income
- sheltered income
- social income
- spendable income
- steady income
- supplementary income
- take home income
- taxable income
- tax-exempt income
- tax-exempt interest income
- tax-free income
- total income
- trading income
- transitory income
- undistributed income
- unearned income
- unexpected income
- unreported income
- wage and salary income
- yearly income
- income for the year
- income from affiliates
- income from business
- income from capital
- income from commercial activities
- income from currency transactions
- income from customer transactions
- income from entrepreneurship
- income from finance leases
- income from investment of capital
- income from investments
- income from off-balance-sheet transactions
- income from operations
- income from property
- income from rentals
- income from sales
- income from self-employment
- income from treasury and interbank transactions
- income from work
- income in foreign currency
- income in kind
- income of an enterprise
- income of investment
- incomes of the population
- income on currency operations
- income on securities transactions
- income on trust activities
- income per head
- income and expenditure
- income and expense
- income attributable to gross receipts from foreign trade
- income exempt from taxes
- income generated by
- income liable to tax
- income subject to tax
- accumulate income beyond the reasonable needs of business
- assign income to another person for tax purposes
- boost income
- bring in an income
- compute taxable income
- conceal income from taxation
- declare income
- defer income
- derive income from activities
- detect illegal income
- draw income
- earn income
- ensure income
- exclude income
- gain income
- generate an income
- redistribute the income
- reflect taxable income inaccurately
- report income
- split the income
- tax income
- underreport incomeEnglish-russian dctionary of contemporary Economics > income
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8 list
1. n1) список; перечень, реестр; ведомость2) бирж. курсовой бюллетень
- accurate list
- address list
- agreed list
- annual list
- attendance list
- banned list
- black list
- booking list
- cargo list
- cash list
- check list
- competitive list
- competitive-bidder's list
- consolidated list
- control list
- crew list
- cumulative list
- customs examination list
- delivery list
- detailed list
- distribution list
- exchange list
- exhaustive list
- exclusion list
- export list
- forwarding list
- free list
- freight list
- general list
- import list
- itemized spares list
- legal list
- loading list
- long list
- mailing list
- mortgage list
- nominal list
- official list
- official stock exchange list
- order list
- packing list
- parts list
- passenger list
- patent family list
- preliminary list
- prequalification list
- price list
- priority list
- quotation list
- quoted list
- reference list
- regular staff list
- restrictive list
- runout list
- share list
- ship list
- ship's stores list
- shopping list
- short list
- sick list
- spares list
- specified list
- stock list
- stock exchange list
- subscription list
- supplementary list
- tender list
- trade list
- transportation list
- waiting list
- watch list
- list of applicants
- list of applications
- list of arbitrators
- list of articles
- list of assets
- list of balances
- list of bills for collection
- list of bills for discount
- list of buyers
- list of charges
- list of classes of goods
- list of commodities
- list of customers
- list of correspondents
- list of creditors
- list of debtors
- list of deposited securities
- list of doubtful debts
- list of drawings
- list of equipment
- list of exhibits
- list of exhibitors
- list of expenses
- list of exports
- list of goods
- list of materials
- list of members
- list of names
- list of order receipts
- list of outstanding work
- list of participants
- list of parts
- list of products
- list of quotations
- list of services
- list of shareholders
- list of spare parts
- list of stockholders
- list of stores
- list of subscribers
- list of trademarks
- list of wares
- be on the list
- be on the sick list
- check a list
- compile a list
- develop a list
- draw up a list
- enter in a list
- exclude from a list
- keep a list
- make out a list
- make up a list
- prepare a list
- place on a preferential employment list
- put on the list
- remove from a list
- scrutinize a list
- strike off a list2. vсоставлять список; вносить в список -
9 income
1) доход; заработок, доходы; поступления2) амер. прибыль•Income fluctuates over the years. — Доход колеблется из года в год.
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10 tax
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Italy — • In ancient times Italy had several other names: it was called Saturnia, in honour of Saturn; Enotria, wine producing land; Ausonia, land of the Ausonians; Hesperia, land to the west (of Greece); Tyrrhenia, etc. The name Italy, which seems to… … Catholic encyclopedia
china — /chuy neuh/, n. 1. a translucent ceramic material, biscuit fired at a high temperature, its glaze fired at a low temperature. 2. any porcelain ware. 3. plates, cups, saucers, etc., collectively. 4. figurines made of porcelain or ceramic material … Universalium
China — /chuy neuh/, n. 1. People s Republic of, a country in E Asia. 1,221,591,778; 3,691,502 sq. mi. (9,560,990 sq. km). Cap.: Beijing. 2. Republic of. Also called Nationalist China. a republic consisting mainly of the island of Taiwan off the SE coast … Universalium
United States federal budget — The Budget of the United States Government is a federal document that the President submits to the U.S. Congress. The President s budget submission outlines funding recommendations for the next fiscal year, which begins on October 1st.… … Wikipedia
