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return of goods number

  • 1 return of goods number

    Англо-русский экономический словарь > return of goods number

  • 2 return authorization number

    сокр. RA number торг. номер разрешения на возврат* (идентификационный номер, присваиваемый каждому проданному товару, покупатель которого обратился с просьбой о возврате денег, ремонте или замене товара; используется продавцом для учета и контроля возврата товаров; обычно перед отправкой товара продавцу покупатель должен получить такой номер и проставить его на упаковке отправляемого продавцу товара)
    Syn:
    See:

    Англо-русский экономический словарь > return authorization number

  • 3 return

    rɪˈtə:n
    1. сущ.
    1) а) возвращение his return to civilian life ≈ его возвращение на гражданку on their return from a trip abroad ≈ по их возвращению из-за границы The Return of the King ≈ Возвращение короля (название третьей части эпопеи Дж.Р.Р.Толкиена "Властелин Колец") the point of no return ≈ критическая точка (откуда самолет не может вернуться на базу при наличном запасе топлива) ;
    критический момент б) отдача, возврат;
    возмещение в) мн. возвращенный, непроданный товар
    2) а) возражение, ответ б) спорт ответная подача
    3) а) официальный отчет;
    рапорт tax return ≈ налоговая декларация( подаваемая налогоплательщиком для исчисления причитающегося с него налога) б) оборот;
    доход, прибыль в) обыкн. мн. результат выборов;
    избрание early returns ≈ предварительные результаты выборов Early returns show Bulgaria's opposition party may have won. ≈ Предварительный подсчет голосов показывает, что оппозиционная партия Болгарии, по-видимому, одержала победу на выборах. election returns ≈ результаты выборов final returns ≈ окончательные результаты выборов late returns ≈ последние результаты выборов
    4) а) электр. обратный провод;
    обратная сеть б) горн. вентиляционный просек, ходок ∙ many happy returns (of the day) ≈ поздравляю с днем рождения, желаю вам многих лет жизни
    2. гл.
    1) а) возвращать;
    отдавать, отплачивать to return smb.'s love/affection ≈ отвечать кому-л. взаимностью to return from a holiday/vacation ≈ возвратиться из отпуска/с каникул to return books to the library ≈ возвратить книги в библиотеку Return the book to its exact place. ≈ Поставь книгу обратнона место. We must return good for evil. ≈ Надо платить добром за зло. б) возвращаться, идти обратно When I return from the coast, I shall bring good news. ≈ Когда вернусь с побережья, привезу хорошие новости.
    2) а) возражать, отвечать to return an answer ≈ дать ответ б) давать ответ, докладывать;
    официально заявлять to return guilty юр. ≈ признать виновным
    3) а) возвращаться, вновь обращаться( к чему-л.) Let us return to the question we were first considering. ≈ Давайте вернемся к вопросу, с которого мы начали. б) возвращаться в прежнее состояние Without endless watering, these fields will quickly return to desert. ≈ Без постоянного орошения эти поля снова превратятся в пустыню.
    4) а) приносить доход, быть прибыльным б) избирать (в законодательный орган) The Member of Parliament was returned with an increased number of votes. ≈ Он был снова избран в парламент еще большим числом голосов. ∙ to return like for like ≈ отплатить той же монетой return swords! воен. ≈ шашки в ножны! возвращение - a * home возвращение домой /на родину/ - * address обратный адрес - * fare стоимость обратного проезда - * visit( дипломатическое) ответный визит - * match /game/ (спортивное) ответный матч /-ая игра/ - * motion( физическое) обратное /возвратное/ движение;
    (техническое) обратный ход - on * по возвращении - by * (of post /of mail/) обратной почтой - the * of spring возвращение весны - a * to public order восстановление общественного порядка отдача, возврат;
    возмещение - to make a poor * for smb.'s kindness отплатить неблагодарностью за чью-л. доброту - he asked for the * of his book он попросил, чтобы ему вернули его книгу - in * взамен, в обмен;
    в ответ;
    в оплату - he was given a receipt in * for his money он заплатил деньги и получил квитанцию /расписку/ (экономика) оборот - quick * быстрый оборот (средств) доход;
    прибыль;
    выручка - gross * валовой доход - a * on capital прибыль на капитал - to bring (in) an optimal * приносить оптимальный доход - the * of the year amounts to... годовая прибыль равна... официальный отчет;
    рапорт - tax * налоговая декларация( подаваемая налогоплательщиком для исчисления причитающихся с него налогов) ведомость, список pl сведения обратный билет, билет в оба конца - and * (американизм) и обратно (о поезде, билете) - the train runs to Chicago and * поезд ходит в Чикаго и обратно результат выборов;
    отчет о подсчете голосов избрание - his * to Parliament его избрание в парламент pl возвращенный, непроданный товар pl возвращенные чеки, векселя pl (техническое) отходы производства, идущие в переработку - * air (техническое) отработанный воздух( редкое) ответ (юридическое) возврат шерифом судебного приказа (в суд) ;
    надпись шерифа на судебном приказе (возвращаемом в суд) (военное) встречный удар( спортивное) ответное нападение (фехтование) (спортивное) прием( мяча) (медицина) возврат (болезни) ;
    рецидив( горное) вентиляционный просек или ходок (электротехника) обратный провод;
    обратная сеть( сельскохозяйственное) приплод, расплод( специальное) обрат pl (специальное) ситовый сход pl некрепкий табак;
    низкий сорт табака( из отходов) > many happy *s (of the day) поздравляю с днем рождения, желаю вам долгих лет жизни возвращаться;
    идти обратно - to * home возвращаться домой - he *ed to ask me about smth. он вернулся, чтобы спросить меня о чем-то - the scenes *ed again and again before his eyes эти сцены снова и снова представали перед его взором возвращаться, вновь обращаться (к чему-л.) - I shall * to this subject я еще вернусь к этому вопросу - he *ed to petty thieving он снова взялся за мелкое воровство (to) возвращаться в прежнее состояние - to * to dust обратиться в прах - the roses will deteriorate *ing to wilderness эти розы выродятся и снова станут дикими - he has *ed to his old habits он вернулся к своим старым привычкам - cultivated land *ed to forest обработанная земля заросла лесом - the estate *ed to another branch of the family имение снова перешло к другой ветви семейства возвращать, отдавать - to * a ball (спортивное) отбить мяч - to * empties сдавать порожнюю стеклотару - will you * (me) my book? вы вернете мою книгу? отвечать (тем же) - to * a bow ответить на поклон - to * smb.'s love /aafection/ отвечать кому-л. взаимностью - to * good for evil воздать добром за зло - to * like for like платить той же монетой - to * a compliment ответить комплиментом на комплимент отражать (звук, свет) - to * an echo откликнуться эхом класть обратно - to * sword to scabbard вкладывать меч в ножны - he *ed his handkerchief to his pocket он положил носовой платок обратно в карман отвечать;
    возражать - to * an answer дать ответ - "I can't", she *ed pettishly "Я не могу", - раздраженно ответила она докладывать, официально заявлять;
    давать отчет - to * one's income сообщать о своих доходах (для определения размера налога) - to be *ed (as) unfit for duty быть признанным непригодным к военной службе - to * a soldier as killed внести солдата в список убитых - to * guilty (юридическое) признать виновным - to * the result of the poll объявить результаты выборов избрать (в законодательный орган) - the voters *ed him in a landslide он одержал блестящую победу на выборах (юридическое) призывать к участию в рассмотрении дел( присяжных) (экономика) приносить (доход) - to * good interest приносить хороший доход( физическое) отражать (звук, свет) (карточное) делать ответный ход - to * smb.'s lead ходить в масть;
    поддерживать чье-л. начинание > to * thanks благодарить;
    прочесть молитву (до или после еды) ;
    отвечать на тост actual rate of ~ фактическая норма прибыли actual rate of ~ фактический коэффициент окупаемости капиталовложений annual income-tax ~ налоговая декларация о доходах за год annual ~ итоги операций за год annual ~ отчетные данные за год annual ~ налог. поступления за год automatic carriage ~ вчт. автоматический возврат каретки bank ~ банковский баланс bank ~ банковский отчет carriage ~ вчт. возврат каретки carriage ~ вчт. обратный ход каретки carriage ~ вчт. символ возврата каретки consolidated tax ~ годовая сумма налога с корпорации consolidated tax ~ консолидированная годовая сумма налога consolidated tax ~ консолидированная налоговая декларация equity ~ доход от акций false ~ ложная налоговая декларация farmer's labour ~ трудовой доход фермера file an income-tax ~ подавать налоговую декларацию о доходах financial rate of ~ норма финансовой прибыли gross ~ валовая выручка gross ~ валовая прибыль gross ~ валовой доход ~ возражение, ответ;
    in return в ответ ~ отдача, возврат;
    возмещение;
    in return в оплату;
    в обмен in ~ в обмен in ~ в ответ in ~ взамен in ~ for в оплату за in ~ of взамен income tax ~ декларация о подоходном налоге joint ~ совместная налоговая декларация joint tax ~ совместная налоговая декларация many happy returns (of the day) = поздравляю с днем рождения, желаю вам многих лет жизни maximum ~ максимальный доход minimum ~ минимальный доход of no ~ вчт. необратимый operating ~ доход от основной деятельности operating ~ доход от производственной деятельности page ~ вчт. возврат страниц personal tax ~ поступления от личного подоходного налога preliminary ~ предполагаемый доход provisional ~ предполагаемый доход return горн. вентиляционный просек или ходок ~ вчт. возврат ~ возврат ~ возврат шерифом судебного приказа в суд;
    надпись шерифа на возвращаемом в суд судебном приказе ~ возвращать;
    отдавать, отплачивать;
    to return a ball отбить мяч (в теннисе и т. п.) ;
    to return a bow ответить на поклон ~ возвращать(ся) ~ вчт. возвращать ~ возвращать ~ возвращаться;
    идти обратно ~ возвращаться ~ возвращение;
    обратный путь;
    by return of post обратной почтой ~ возвращение ~ pl возвращенный, непроданный товар ~ возмещение ~ возражать ~ возражение, ответ;
    in return в ответ ~ выручка ~ давать ответ, докладывать;
    официально заявлять;
    to return guilty юр. признать виновным;
    to return a soldier as killed внести солдата в список убитых ~ давать отчет ~ докладывать ~ доход, прибыль, оборот ~ доход ~ доходность ~ заявлять ~ избирать (в парламент) ;
    to return like for like = отплатить той же монетой;
    return swords! воен. шашки в ножны! ~ избирать ~ избрание, результаты выборов, отчет о подсчете голосов ~ избрание ~ налоговая декларация ~ оборот;
    доход, прибыль;
    small profits and quick returns небольшая прибыль, но быстрый оборот ~ оборот ~ эл. обратный провод;
    обратная сеть ~ ответная подача (в теннисе и т. п.) ~ отвечать, возражать ~ отвечать, возращать, заявлять, давать ответ ~ отвечать ~ отдавать ~ отдача, возврат;
    возмещение;
    in return в оплату;
    в обмен ~ отдача ~ отчет о подсчете голосов ~ официально заявлять ~ официальный отчет ~ официальный отчет;
    рапорт;
    tax return налоговая декларация (подаваемая налогоплательщиком для исчисления причитающегося с него налога) ~ повторяться( о приступах, болезни) ~ прибыль ~ призывать к участию в рассмотрении дел (о присяжных) ~ призывать присяжных к участию в рассмотрении дел ~ приносить (доход) ~ приносить доход ~ (обыкн. pl) результат выборов ~ результаты выборов ~ сведения ~ возвращать;
    отдавать, отплачивать;
    to return a ball отбить мяч (в теннисе и т. п.) ;
    to return a bow ответить на поклон ~ возвращать;
    отдавать, отплачивать;
    to return a ball отбить мяч (в теннисе и т. п.) ;
    to return a bow ответить на поклон ~ давать ответ, докладывать;
    официально заявлять;
    to return guilty юр. признать виновным;
    to return a soldier as killed внести солдата в список убитых ~ attr. обратный;
    return ticket обратный билет;
    return match( или game) спорт. ответный матч, ответная игра ~ давать ответ, докладывать;
    официально заявлять;
    to return guilty юр. признать виновным;
    to return a soldier as killed внести солдата в список убитых ~ избирать (в парламент) ;
    to return like for like = отплатить той же монетой;
    return swords! воен. шашки в ножны! to ~ (smb.'s) love (или affection) отвечать (кому-л.) взаимностью ~ attr. обратный;
    return ticket обратный билет;
    return match (или game) спорт. ответный матч, ответная игра ~ of goods возврат товара ~ of goods purchased on credit возврат товара, приобретенного в кредит ~ of premium возврат страхового взноса ~ of premium возврат страховой премии ~ of premium for policy cancellation возврат страхового взноса при аннулировании договора страхования ~ on bonds доход от облигаций ~ on bonds прибыль от облигаций ~ on capital прибыль на капитал ~ on capital participation участие в прибыли на капитал ~ on debentures доход от облигаций акционерной компании ~ on equity прибыль на акционерный капитал ~ on invested capital прибыль на инвестированный капитал ~ on investment (ROI) прибыль на инвестированный капитал ~ on shareholders' funds прибыль на акционерный капитал ~ on shares доход от акций ~ on sum-of-charge доход на начисленную сумму ~ on total assets доход от общей суммы баланса ~ избирать (в парламент) ;
    to return like for like = отплатить той же монетой;
    return swords! воен. шашки в ножны! ~ attr. обратный;
    return ticket обратный билет;
    return match (или game) спорт. ответный матч, ответная игра ticket: return ~ обратный билет ~ to drawer возврат тратты трассанту ~ to flag of country of origin возвращение к флагу страны приписки sale or ~ продажа или возврат sales ~ доход от продаж ~ оборот;
    доход, прибыль;
    small profits and quick returns небольшая прибыль, но быстрый оборот ~ официальный отчет;
    рапорт;
    tax return налоговая декларация (подаваемая налогоплательщиком для исчисления причитающегося с него налога) tax ~ налоговая декларация tax ~ налоговый доход tentative ~ предполагаемый доход total ~ совокупный доход trade ~ доход от торговли VAT ~ возврат налога на добавленную стоимость

    Большой англо-русский и русско-английский словарь > return

  • 4 near cash

    !
    гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.
    This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.
    The UK's public spending framework is based on several key principles:
    "
    consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;
    " "
    the judgement of success by policy outcomes rather than resource inputs;
    " "
    strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and
    "
    the proper costing and management of capital assets to provide the right incentives for public investment.
    The Government sets policy to meet two firm fiscal rules:
    "
    the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and
    "
    the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.
    Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.
    Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)
    "
    Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and
    "
    Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.
    More information about DEL and AME is set out below.
    In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.
    To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.
    Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.
    Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.
    There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.
    AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.
    AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.
    AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.
    Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.
    Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.
    Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets.
    "
    Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest.
    "
    Within the Resource Budget DEL, departments have separate controls on:
    "
    Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and
    "
    The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.
    The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.
    The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.
    Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.
    The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:
    "
    provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;
    " "
    enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;
    " "
    introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and
    "
    not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.
    To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.
    A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:
    "
    an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;
    " "
    an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;
    " "
    to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with
    "
    further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.
    The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.
    Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.
    The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.
    Technical Notes explain how performance against each PSA target will be measured.
    To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.
    This document was updated on 19 December 2005.
    Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money
    ————————————————————————————————————————
    "
    GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money
    "
    ————————————————————————————————————————
    GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money
    ————————————————————————————————————————
    GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.
    ————————————————————————————————————————

    Англо-русский экономический словарь > near cash

  • 5 make\ out

    1. I
    1) they aren't as rich as they make out они совсем не так богаты, как стараются это представить
    2) how did you make out? каковы ваши успехи?; how are things making out? как идет дела?: give him another six months and see how he makes out дайте ему еще полгода и тогда посмотрите, как у неги пойдут дела; don't worry I'll make out не беспокойтесь, я справлюсь
    3) he is not such a fool (such a good lawyer, such a bad man, etc.) as some people make out, он не такой дурак и т. д., как некоторые люди полагают; as far as I (this reporter, the doctor, etc,) can make out... насколько я и т. д. могу судить...
    2. III
    4)
    make out smth. /smth. out/ we need two more eggs to make out a dozen до дюжины нам не хватает еще двух я яиц; we must put in some more poems and essays to make out a representative volume чтобы получился /был/ типичный для данного писателя (для этой школы и т. п.) том, нужно включить в него еще несколько стихотворений и очерков
    2)
    make out smth., smb. /smth.! smb. out/ make out the meaning of a phrase (a rule, etc.) понять значение фразы и т. д., разобраться в значении фразы и т. д., he couldn't make out her hand он не мог разобрать ее почерка; the boy had a hard time making out the problem мальчик с большим трудом разобрался в задаче /долго не мог понять задачу/; I can't make you out а) я вас не понимаю; б) не могу понять, что вы за человек
    3)
    make out smth., smb. /smth., smb. out/usually with can; I couldn't make out the design (her figure, the man in the cloak, the amount at the bottom of the page, etc.) я не мог рассмотреть орнамент и т. д., can you make out the island? ты видишь остров?
    4)
    make out smth. /smth. out/ make out a marketing list (our annual report, an application, etc.) составлять список покупок и т. д. I make out this form (an order for books, a questionnaire, etc.) заполните этот бланк или эту анкету и т. д., make out a certificate выписать свидетельство; make out a cheque (a bill) выписать чек (счет); make out, а сору (а record, etc.) сделать копию и т. д.
    3. IV
    1) make out smth. /smth. out/ in some manner usually in the interrogative coll. how do you make that out? почему вы так думаете?, откуда вы это взяли?
    2) make out smth., smb. /smth., smb. out/ in some manner I could barely /hardly, scarcely, just/ make out the expression on his face (the outline of the building, her figure, the running man, etc.) я едва мог рассмотреть или различить выражение его лица и т. д.
    4. V
    make out smb. /smb. out/ make me out a liar (a hypocrite, a cheat, an impostor, etc.) выставлять /представлять/ меня лгуном и т. д.
    5. VI
    make out smb. /smb. out/ as being of /having/ some quality make him out selfish (deceitful, guilty, ill, etc.) выставлять его эгоистичным и т. д.
    6. VII
    make out smb. /smb. out/ to be smb. make smb. out to be a liar (to be the one who broke the vase, to be a person of the highest character, etc.) выставлять кого-л. лжецом и т. д.; he makes himself out to be a famous scientist он выдает себя за известного ученого
    7. XI
    1) be made out that... it was made out that he had no business being there дело было представлено так, что он якобы не имел права там быть; be made out by smb. that... it was made out by his counsel that he was innocent адвокат /защитник/ представил дело так, что он невиновен
    2) || a case could be made out for Smith's release можно привести убедительные доводы или доказательства в пользу освобождения Смита; we do not consider that a case has been made out for reducing the tax on these goods мы считали, что не было приведено убедительных доводов в пользу необходимости. сокращения налога на эти товары
    3) be made out [to be] smb. he is made out [to be] a patriot (a hero, the best dancer ever, etc.) о нем отзываются как о патриоте и т. д., его считают патриотом и т. д.
    4) be made out in some manner the outline of the house (the ship, the spire, the figure, etc.) could just /hardly, barely/ be made out очертания дома и т. д. были едва различимы; be made out from somewhere his speech could scarcely /barely, hardly/ be made out from the balcony (from the fifth row, from afar, etc.) с балкона и т. д. его речь была едва слышна; the expression of his face could not be made out in half-light (in the gloom, in the mist, ill the darkness, etc.) в полутьме и т. д. нельзя было рассмотреть выражение его лица
    5) be made out in some manner be made out clearly (quickly, etc.) быть составленным /быть заполненным/ четко и т. д.; be made out in some quantity applications ( orders, forms, etc.) have to be made out in triplicate (in duplicate, in a number of copies, etc.) заявления и т. д. пишутся в трех экземплярах и т. д.
    8. XIII
    make out to be in some state he made out to be ill он притворился больным
    9. XVI
    coll. make out with smb., smth. how are you making out with Mary? как у вас дела с Мэри?; how did you make out with your interview? как у вас прошло интервью?; you made out well with the dinner (with the party, with your speech, etc.) обед и т. д. вам удался; we must try to make out with what we have надо попытаться обойтись тем, что у нас есть; make out in smth. how are you making out in your new job (in the office, etc.)? как у вас дела с новой работой и т. д.?; make out on smth. make out on a small wage обходиться небольшой зарплатой, жить на небольшую зарплату
    10. XXI1
    1) || make out a case for /in favour of/ (against) smth. приводить доказательства или доводы в пользу (против) чего-л.; make out a strong case for reform (in favour of an increase in salary, etc.) находить убедительные доводы в пользу реформ и т. д.
    2) make out smth. /smth. out/ from smth. I couldn't make anything out from these facts из этих фактов я не мог ничего понять; he tried to make out something from the tangled mazes of history and legend он пытался разобраться в лабиринте исторических событий и легенд
    3) make out smth., smb. /smth., smb. out/ т some place make out an inscription on a wall (a signature at the foot of a letter, a date in a manuscript, etc.) разобрать надпись на стене и т. д.; make out an outline of a house in the distance (a ship near the horizon, a spire in the darkness, etc.) различить очертания дома вдали и т. д.; make out a dim figure in the mist смутно видеть фигуру сквозь туман /в тумане/; I couldn't make her out in the dark hall я не видел ее в этом темном холле; make out smth., smb. /smth., smb. out/ with smth. you can make it out with a telescope это можно увидеть в телескоп; I couldn't make her out even with opera-glasses я даже в бинокль не видел ее
    4) make out smth. /smth. out/ for smth., smb. make out an application for a licence подать /написать/ заявление на получение прав; make out a list for the grocer составить список того, что надо купить в бакалее; make out a cheque for L 10 выписать чек на десять фунтов; make out smth. /smth. out/ to smb., smth. make out a cheque to him (to the firm, etc.) выписать чек на его имя /на него/ и т. д., make out a pass to him and his wife выписать /дать/ пропуск ему и его жене; make out smth. /smth. out/ in some quantity make this document out in duplicate оформите этот документ в двух экземплярах
    11. XXV
    1) make out that... he made out that he had been badly treated (that we were to blame, that they were friends of ours, etc.) он представил дело так, будто с ним плохо обращались и т. д., you can't make out that we haven't tried to help you вы не можете сказать, что мы не пытались ним помочь; let's make out that we are wrecked on a desert island давайте вообразим /представим себе/, что в результате кораблекрушения мы оказались на необитаемом острове
    2) make out what... (why..., who..., etc.) I can't make out what he wants (what it's all about, why he left, who that man was, when they intend to return, etc.) никак не пойму, что он хочет и т. д., all I can make out is that he will come все, что я понял, так это то, что он придет
    3) make out whether... (who..., etc.) I can't make out whether this figure is a three or an eight не могу разобрать, какая это цифра, три или восемь?; from the voice he could make out who the stranger was по голосу он понял или догадался, кто был этот незнакомец

    English-Russian dictionary of verb phrases > make\ out

  • 6 fair

    1. n ярмарка
    2. n благотворительный базар
    3. n выставка
    4. n арх. поэт. красавица; возлюбленная
    5. n арх. поэт. женщина
    6. n арх. поэт. посредственная, удовлетворительная отметка; посредственно, удовлетворительно

    fair to middling — посредственный, так себе; приемлемый

    7. a честный; справедливый, беспристрастный; законный

    fair claim — справедливое требование; справедливая претензия

    fair use — добросовестное, законное использование

    8. a достаточно хороший, сносный
    9. a посредственный
    10. a благовидный
    11. a белокурый; светлый
    12. a чистый, незапятнанный

    fair name — хорошая репутация, честное имя

    13. a ясный и солнечный
    14. a благоприятный
    15. a ясный, чёткий

    set fair — хороший, ясный

    16. a арх. поэт. красивый, прекрасный

    the fair sex — прекрасный пол, женщины

    17. a амер. чистый, полный

    fair go — правда, честно

    fair cop — обоснованный арест;

    18. adv честно

    fair trade law — зфкон о "честной" торговле

    19. adv прямо, точно
    20. adv чисто; ясно
    21. adv арх. вежливо, учтиво

    fair and softly! — тише, легче!

    22. v проясняться
    23. v переписывать начисто; перебелять
    24. v тех. обеспечивать обтекаемость, сглаживать контур
    Синонимический ряд:
    1. beautiful (adj.) attractive; beauteous; beautiful; bonny; charming; comely; fair-skinned; good-looking; gorgeous; handsome; lovely; pleasing; pretty; pulchritudinous; ravishing; stunning; well-favored
    2. bleached (adj.) bleached; light-colored
    3. blonde (adj.) blonde; fair-haired; towheaded
    4. candid (adj.) balanced; candid; disinterested; dispassionate; equal; equitable; even; evenhanded; even-handed; fair-minded; honest; impartial; impersonal; just; liberal; nondiscriminatory; nonpartisan; non-partisan; objective; righteous; square; unbiased; uncolored; undistinctive; unprejudiced; unprepossessed
    5. clarion (adj.) balmy; bright; calm; clarion; clear; cloudless; fine; placid; pleasant; rainless; sunny; sunshine; sunshining; sunshiny; unclouded; undarkened
    6. common (adj.) acceptable; adequate; average; common; decent; indifferent; passable; respectable; satisfactory; sufficient; tolerable
    7. courteous (adj.) amiable; civil; courteous; gracious; honourable; polite; virtuous
    8. distinct (adj.) distinct; frank; open; plain; unencumbered; unobstructed
    9. forthrightly (adj.) forthrightly; honestly; justly; squarely
    10. medium (adj.) fairish; intermediate; mean; medial; mediocre; medium; middle-rate; middling; moderate; ordinary; reasonable; run-of-mine; run-of-the-mill; so-so
    11. pale (adj.) alabaster; argent; blond; flaxen; ivory; light; milky; pale; pallid; sallow; white
    12. principled (adj.) above-board; clean; principled; pure; sincere; sporting; sportsmanlike; sportsmanly; spotless; trusted
    13. promising (adj.) favorable; favourable; hopeful; likely; promising
    14. exhibit (noun) bazaar; carnival; display; exhibit; exhibition; exposition; festival; market; show
    15. directly (other) directly; straight
    16. favourably (other) auspiciously; favourably; justly; reasonably
    Антонимический ряд:
    dark; devious; disfigured; dishonest; dishonourable; double-dealing; dull; foul; fraudulent; homely; lowering; outstanding; partial; poor; prejudiced; rainy; rough; substandard

    English-Russian base dictionary > fair

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  • Return pipe — Return Re*turn , n. 1. The act of returning (intransitive), or coming back to the same place or condition; as, the return of one long absent; the return of health; the return of the seasons, or of an anniversary. [1913 Webster] At the return of… …   The Collaborative International Dictionary of English

  • Return to Nevèrÿon (series) — Return to Nevèrÿon book covers Return to Nevèrÿon is a series of eleven “sword and sorcery” stories by Samuel R. Delany, originally published in four volumes during the years 1979 1987. Those volumes are: Tales of Nevèrÿon Neveryóna, or: The Tale …   Wikipedia

  • Return merchandise authorization — A Return Merchandise Authorization or Return Material Authorization (RMA) is a transaction whereby the recipient of a product arranges to return defective goods to the supplier to have the product repaired or replaced or in order to receive a… …   Wikipedia

  • United Nations Convention on Contracts for the International Sale of Goods — The United Nations Convention on Contracts for the International Sale of Goods (abbrev. CISG) [United Nations Convention on Contracts for the International Sale of Goods, Vienna, 11 April 1980, S.Treaty Document Number 98 9 (1984), UN Document… …   Wikipedia

  • Sale of Goods Act 1979 — The Sale of Goods Act 1979 is a British Act of Parliament (1979, ch 54) which regulates contracts in which goods are sold and bought. The Act consolidates the Sale of Goods Act 1893 and subsequent legislation, which in turn consolidated the… …   Wikipedia

  • Dick's Sporting Goods — Dick s Sporting Goods, Inc. Type Public Traded as NYSE: DKS …   Wikipedia

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