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statement of principles

Толкование Перевод

1 Non-legally Binding Authoritative Statement of Principles for a Global Consensus on the Management, Conservation and Sustainable Development of All Types of Forests

1) Общая лексика: Не имеющее обязательной силы заявление с изложением при

2) Лесоводство: Принципы в отношении лесов

Универсальный англо-русский словарь > Non-legally Binding Authoritative Statement of Principles for a Global Consensus on the Management, Conservation and Sustainable Development of All Types of Forests
2 Statement of General Business Principles

1) Общая лексика: Положение об общих принципах деятельности (SEIC)

2) Нефть и газ: ПОПБ, Положение об общих принципах бизнеса, SGBP

Универсальный англо-русский словарь > Statement of General Business Principles
3 statement of business principles

Общая лексика: формулировка принципов торгово-экономической деятельности

Универсальный англо-русский словарь > statement of business principles
4 Accounting Principles Board Statement

сокр. APB statement учет, амер., ист. Положение Совета по принципам учета* (одна из форм, в которой издавались официальные документы Совета по принципам бухгалтерского учета при Американском институте дипломированных общественных бухгалтеров до 1973 г., когда он был заменен Советом по стандартам финансового учета; не имеют предписательного характера; всего были изданы 4 Положения)

See:

Generally Accepted Accounting Principles, Accounting Principles Board, Financial Accounting Standards Board, Accounting Principles Board

Англо-русский экономический словарь > Accounting Principles Board Statement
5 Accounting Principles Board

орг.

сокр. APB учет, амер., ист. Совет по принципам бухгалтерского учета, Комитет по бухгалтерским принципам (комитет, созданный Американским институтом дипломированных общественных бухгалтеров для разработки стандартов финансового учета; действовал с 1959 г. по 1973 г.; предшествовал созданию независимого Совета по стандартам финансового учета)

See:

Generally Accepted Accounting Principles, Financial Accounting Standards Board, Accounting Principles Board Statement

* * *
abbrev.: APB Accounting Principles Board Совет по принципам бухгалтерского учета: Совет Американского института дипломированных (сертифицированных) бухгалтеров (American Institute of Certified Public Accountants - AICPA), который в 1959-1973 гг. выпускал многочисленные правила бухгалтерского учета, известные как Общепринятые бухгалтерские принципы; см. Generally Accepted Accounting Principles;
Generally Accepted Accounting Standards;

Financial Accounting Standards Board.

* * *

Совет по принципам бухгалтерского учета

Англо-русский экономический словарь > Accounting Principles Board
6 Generally Accepted Accounting Principles

док.

сокр. GAAP учет общепринятые принципы бухгалтерского учета, ГААП, ОПБУ

а) (в широком смысле: принципы ведения финансового учета и представления отчетности, которые на данный момент времени признаются базой для составления отчетности, корректно отражающей экономическое положение фирмы; не существует единого документа или набора документов, в которых были бы сформулированы эти принципы)

See:

accounting concepts, conceptual framework, Generally Accepted Auditing Standards, International Accounting Standards, International Financial Reporting Standards, big GAAP, little GAAP

б) амер. (в узком смысле: правила ведения финансового учета и представления отчетности, соблюдения которых требует Комиссия по ценным бумагам и биржам; обязательны для тех компаний, чьи акции котируются на фондовом рынке; эти правила определяются не самой комиссией, а негосударственными профессиональными объединениями бухгалтеров и финансовых руководителей)

See:

Securities and Exchange Commission, Financial Accounting Standards Board, American Institute of Certified Public Accountants, American Accounting Association, Committee on Accounting Procedure, Governmental Accounting Standards Board, statutory accounting principles

в) брит. (правила ведения финансового учета и представления отчетности, утвержденные стандартами бухгалтерского учета и законами о компаниях)

Syn:

Generally Accepted Accounting Practice, generally accepted accounting principles of the United Kingdom

See:

Financial Reporting Standards, Statement of Standard Accounting Practice, Companies Act 1985, Companies Act 1989

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abbrev.: GAAP generally accepted accounting principles общепринятые принципы и правила бухгалтерского учета в США; устанавливаются с 1973 г. Советом по финансовым учетным стандартам (независимая саморегулирующаяся организация) в форме "FASB opinions", Советом по принципам бухгалтерского учета (APB opinions) или Американским институтом дипломированных (сертифицированных) бухгалтеров; см. Accounting Principles Board;
American Institute of Certified Public Accountants;

Financial Accounting Standards Board.

* * *

общепринятые принципы бухгалтерского учета

Англо-русский экономический словарь > Generally Accepted Accounting Principles
7 Joint Statement of Agreed Principles

JSAP, Joint Statement of Agreed Principles

совместное заявление о согласованных принципах

English-Russian dictionary of planing, cross-planing and slotting machines > Joint Statement of Agreed Principles
8 APB statement

учет, амер., ист. сокр. от Accounting Principles Board Statement

Англо-русский экономический словарь > APB statement
9 Statements of Principles

док.

учет, брит. Положения о принципах финансовой отчетности* (документ Совета по бухгалтерским стандартам, определяющий основные принципы составления финансовой отчетности)

See:

financial statement, Accounting Standards Board

Англо-русский экономический словарь > Statements of Principles
10 Joint Statement of Agreed Principles

Военный термин: совместное заявление о согласованных принципах

Универсальный англо-русский словарь > Joint Statement of Agreed Principles
11 restatement

сущ.

1) общ. повторное заявление [подтверждение\]; новая формулировка

2) учет повторное представление, повторная публикация (финансовой отчетности, баланса, отчета о прибылях и убытках или иных подобных документов с учетом пересмотра и изменений учетных принципов и политики)

See:

financial statement, balance sheet, profit and loss statement, accounting principles, accounting policy, accounting change, retroactive adjustment

* * *

Пересчет
. . Словарь экономических терминов .

Англо-русский экономический словарь > restatement
12 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.

Introduction

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.

Principles of the framework

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
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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
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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)

The framework for public expenditure is divided between
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Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and
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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.

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Departmental Expenditure Limits ( DEL)

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.

Annually Managed Expenditure ( AME)

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.

Total Managed Expenditure

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.

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Resource Accounting and Budgeting ( RAB)

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
"
Administration Budgets (see below)

Administration Budgets

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.

Spending Reviews

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.

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Comprehensive Spending Review 2007

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.

Obtaining good performance

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.

Departmental Investment Strategies (DISs)

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

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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
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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

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GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.

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64Managing Public Money

Англо-русский экономический словарь > near cash
13 Financial Accounting Standards Board

орг.

сокр. FASB учет, амер. Совет по стандартам финансового учета (независимая организация, объединившая аудиторов, пользователей и составителей финансовой отчетности для создания и совершенствования стандартов финансового учета и отчетности; наделена полномочиями объявления Общепринятых принципов бухгалтерского учета (ГААП), которые публикуются в форме Положений Совета по стандартам финансового учета; положения совета признаются Американским институтом дипломированных общественных бухгалтеров и Комиссией по ценным бумагам и биржам; полномочия совета как разработчика стандартов предписываются решением Комиссии по ценным бумагам и биржам и Кодексом профессиональной этики Американского института дипломированных общественных бухгалтеров; основан в 1973 г.)

See:

conceptual framework, Generally Accepted Accounting Principles, American Institute of Certified Public Accountants, Securities and Exchange Commission, Accounting Principles Board, Financial Accounting Standards Board Statements, Financial Accounting Standards Board Interpretations, Financial Accounting Standards Board Technical Bulletin, Financial Accounting Foundation, Statement of Financial Accounting Standards, AICPA's Code of Professional Conduct

* * *
abbrev.: FASB Financial Accounting Standards Board Совет по стандартам финансового учета (США): независимый орган по разработке, разъяснению и предложению профессионалам общепринятых принципов (стандартов) бухгалтерского учета; создан в 1973 г. бухгалтерами-профессионалами как преемник Совета по бухгалтерским принципам; см. Accounting Principles Board;
FASB statement;

Generally Accepted Accounting Principles.

* * *

Совет по стандартам финансового учета

* * *

совет по стандартам финансового учета (ССФУ)
. . Словарь экономических терминов .

Англо-русский экономический словарь > Financial Accounting Standards Board
14 American Institute of Certified Public Accountants

орг.

сокр. AICPA учет, амер. Американский институт дипломированных общественных бухгалтеров (национальное профессиональное объединение дипломированных общественных бухгалтеров; разрабатывает стандарты учета и аудита, обязательные для общественных бухгалтеров; дает технические рекомендации и консультации правительственным организациям, выпускает публикации по вопросам бухучета, аудита, налогообложения и управленческих услуг; основана в 1887 г., с 1957 г. носит нынешнее название)

See:

certified public accountant, Generally Accepted Accounting Principles, American Association of Public Accountants, Institute of Public Accountants, American Institute of Accountants, Committee on Accounting Procedure, Accounting Principles Board, Financial Accounting Foundation, Statement of Position, Practice Bulletin, Industry Audit and Accounting Guide, Issue Paper

* * *
abbrev.: AICPA American Institute of Certified Public Accountants Американский институт дипломированных (сертифицированных) бухгалтеров (США): профессиональная организация бухгалтеров, которая занимается образовательными программами, установлением стандартов бухгалтерской практики, надзором за экзаменами на получение диплома (сертификата) практикующего бухгалтера, а также публикует "Journal of Accountancy"; штаб-квартира расположена в Нью-Йорке; см. Generally Accepted Accounting Principles;
Generally Accepted Accounting Standards.

* * *

Американский институт дипломированных независимых бухгалтеров

Англо-русский экономический словарь > American Institute of Certified Public Accountants
15 FASB

орг.

учет, амер. сокр. от Financial Accounting Standards Board

* * *
abbrev.: FASB Financial Accounting Standards Board Совет по стандартам финансового учета (США): независимый орган по разработке, разъяснению и предложению профессионалам общепринятых принципов (стандартов) бухгалтерского учета; создан в 1973 г. бухгалтерами-профессионалами как преемник Совета по бухгалтерским принципам; см. Accounting Principles Board;
FASB statement;

Generally Accepted Accounting Principles.

Англо-русский экономический словарь > FASB
16 SAP

1) Общая лексика: hum. сокр. Sensitive To Antimicrobial Peptides, hum. сокр. Slam Associated Protein, social action program, Site Access Permit (SEIC), старшее ответственное лицо (Senior Authorised Person, напр. http://www.indeed.co.uk/jobs?q=Senior+Authorised+Person&l=London)

2) Компьютерная техника: System Application Program, Systems Application Products, Systems, Applications, and Products

3) Медицина: statistical analysis plan, план статистического анализа, нарколог (substance abuse professional), substance abuse professional - нарколог (сокр.)

4) Американизм: Scientific Advisory Panel, State Assessment Panel, Statements of Administration Policy, Statutory Adoption Pay, Stop All Progress, Substance Abuse Prevention

5) Спорт: Slight Atari Player

6) Военный термин: System Acquisition Plan, search and attack pattern, security assistance plan, security assistance program, semiarmor-piercing, shipboard antenna pedestal, standing air patrol, strategic advantages profile, structural analysis program, supervisory airplane pilot, system alignment procedure

7) Техника: safety assessment principles, severe accident program, sintered aluminum powder, solar array program, startup administrative procedure, statements on auditing procedures, system acquisition process

8) Шутливое выражение: Satan's Accounting Program, Slow And Painful, Somewhat Academic Privacy, Son Af a Pitch

9) Религия: Share And Prayer

10) Юридический термин: Special Assistance Pass, Substance Abuse Panel, Substance Abuse Program

11) Бухгалтерия: Service Advertisement Protocol, Standard Accounting Procedures, Statements on Auditing Procedure, Systems Applications Products, Положения по процедурам аудита (Statements on Auditing Procedures), Принципы ведения бухгалтерского
учёта, предписанные законом (Statutory Accounting Principles)

12) Страхование: Statutory Accounting Principals

13) Автомобильный термин: Standard Corporate Protocol

14) Грубое выражение: Stupid American Public, Surely A Pedophile

15) Оптика: stress-applying part

16) Телекоммуникации: протокол предлагаемых услуг, Service Advertising Protocol (NetWare), Service Access Point (generic)

17) Сокращение: Seaborne Air Platform, Second Audio Program, Semi-Armour Piercing, Sensing And Processing unit, Shijiazhuang Aircraft Plant (China), Simulated Attack Profile, Soon As Possible, South African Police (South Africa), Special Access Program (USA), Special Access Program

18) Университет: Satisfactory Academic Progress, Scientific Agricultural Partnership, Standard Assessment Performance, Student Assistance Program, Students Aid Project, Students Alumni And Professional, Supply Of Academic Publications

19) Электроника: Secondary Audio Program

20) Вычислительная техника: Service Access Point, Service Advertising Protocol, symbolic address program, symbolic assembly program, system assist processor, Symbolic Assembler Program (IBM, IBM 704), Session Announcement Protocol (Internet, RFC 2974), Service Advertising Protocol (Novell, Netware, IPX), Service Access Point (OSI), Service Access Point (OSI, Networking), Systems, Applications and Products (in data processing, ag, Hersteller), компания SAP, система компании SAP

21) Нефть: An enterprise resource system, программы структурной перестройки, бухгалтерская программа SAP

22) Иммунология: Serum Amyloid P

23) Транспорт: Suitcase And Passport

24) Фирменный знак: System Application And Products, System Application Products, Systems Applications And Programming, Systems, Applications and Products in Data Processing

25) СМИ: Secondary Audio Programming, Separate Audio Program, Streaming Audio Player

26) Деловая лексика: Safety Awareness Program, Systems Applications Production, описание процедуры отчётности, описание процедуры ревизии (Statement on Auditing Procedure)

27) Глоссарий компании Сахалин Энерджи: System, Application and Products for Data Processing

28) Образование: Science Activity Planner, Solves All Problems, Standard Assessment Procedure, Standard Assessment Program, State Advisory Panel for Special Education, Student Assistance Plan, Substance Abuse Professional

29) Сетевые технологии: Service Announcement Protocol, Start Of Active Profile, System Area Pointer, протокол извещения об услугах, протокол объявления об услугах, протокол представления услуг, протокол рекламного сетевого сервиса, протокол с объявлением о служебных средствах

30) Полимеры: гранулирование с применением растворителя (solvent aided pelletization)

31) Медицинская техника: Super Absorbent Polymer - впитывающий полимер (применяется во впитывающей продукции, напр. в подгузниках)

32) Химическое оружие: sampling and analysis plan, strategic action plan

33) Трудовое право: Разрешение на доступ на рабочую площадку (Site Access Permit)

34) Расширение файла: Session Announcement Protocol, System Assurance Program, Service Access Point (DEC), Systems, Applications and Products (company)

35) Майкрософт: протокол SAP

36) Общественная организация: Scholarship Assistance Program

37) Должность: Substance Abuse Professionals

38) Чат: Soft And Pretty

39) NYSE. S A P, A. G.

40) Аэропорты: San Pedro Sula, Honduras

41) Программное обеспечение: System Analysis and Program Development, System Application Product

42) Базы данных: Systems Applications Processing

Универсальный англо-русский словарь > SAP
17 sap

1) Общая лексика: hum. сокр. Sensitive To Antimicrobial Peptides, hum. сокр. Slam Associated Protein, social action program, Site Access Permit (SEIC), старшее ответственное лицо (Senior Authorised Person, напр. http://www.indeed.co.uk/jobs?q=Senior+Authorised+Person&l=London)

2) Компьютерная техника: System Application Program, Systems Application Products, Systems, Applications, and Products

3) Медицина: statistical analysis plan, план статистического анализа, нарколог (substance abuse professional), substance abuse professional - нарколог (сокр.)

4) Американизм: Scientific Advisory Panel, State Assessment Panel, Statements of Administration Policy, Statutory Adoption Pay, Stop All Progress, Substance Abuse Prevention

5) Спорт: Slight Atari Player

6) Военный термин: System Acquisition Plan, search and attack pattern, security assistance plan, security assistance program, semiarmor-piercing, shipboard antenna pedestal, standing air patrol, strategic advantages profile, structural analysis program, supervisory airplane pilot, system alignment procedure

7) Техника: safety assessment principles, severe accident program, sintered aluminum powder, solar array program, startup administrative procedure, statements on auditing procedures, system acquisition process

8) Шутливое выражение: Satan's Accounting Program, Slow And Painful, Somewhat Academic Privacy, Son Af a Pitch

9) Религия: Share And Prayer

10) Юридический термин: Special Assistance Pass, Substance Abuse Panel, Substance Abuse Program

11) Бухгалтерия: Service Advertisement Protocol, Standard Accounting Procedures, Statements on Auditing Procedure, Systems Applications Products, Положения по процедурам аудита (Statements on Auditing Procedures), Принципы ведения бухгалтерского
учёта, предписанные законом (Statutory Accounting Principles)

12) Страхование: Statutory Accounting Principals

13) Автомобильный термин: Standard Corporate Protocol

14) Грубое выражение: Stupid American Public, Surely A Pedophile

15) Оптика: stress-applying part

16) Телекоммуникации: протокол предлагаемых услуг, Service Advertising Protocol (NetWare), Service Access Point (generic)

17) Сокращение: Seaborne Air Platform, Second Audio Program, Semi-Armour Piercing, Sensing And Processing unit, Shijiazhuang Aircraft Plant (China), Simulated Attack Profile, Soon As Possible, South African Police (South Africa), Special Access Program (USA), Special Access Program

18) Университет: Satisfactory Academic Progress, Scientific Agricultural Partnership, Standard Assessment Performance, Student Assistance Program, Students Aid Project, Students Alumni And Professional, Supply Of Academic Publications

19) Электроника: Secondary Audio Program

20) Вычислительная техника: Service Access Point, Service Advertising Protocol, symbolic address program, symbolic assembly program, system assist processor, Symbolic Assembler Program (IBM, IBM 704), Session Announcement Protocol (Internet, RFC 2974), Service Advertising Protocol (Novell, Netware, IPX), Service Access Point (OSI), Service Access Point (OSI, Networking), Systems, Applications and Products (in data processing, ag, Hersteller), компания SAP, система компании SAP

21) Нефть: An enterprise resource system, программы структурной перестройки, бухгалтерская программа SAP

22) Иммунология: Serum Amyloid P

23) Транспорт: Suitcase And Passport

24) Фирменный знак: System Application And Products, System Application Products, Systems Applications And Programming, Systems, Applications and Products in Data Processing

25) СМИ: Secondary Audio Programming, Separate Audio Program, Streaming Audio Player

26) Деловая лексика: Safety Awareness Program, Systems Applications Production, описание процедуры отчётности, описание процедуры ревизии (Statement on Auditing Procedure)

27) Глоссарий компании Сахалин Энерджи: System, Application and Products for Data Processing

28) Образование: Science Activity Planner, Solves All Problems, Standard Assessment Procedure, Standard Assessment Program, State Advisory Panel for Special Education, Student Assistance Plan, Substance Abuse Professional

29) Сетевые технологии: Service Announcement Protocol, Start Of Active Profile, System Area Pointer, протокол извещения об услугах, протокол объявления об услугах, протокол представления услуг, протокол рекламного сетевого сервиса, протокол с объявлением о служебных средствах

30) Полимеры: гранулирование с применением растворителя (solvent aided pelletization)

31) Медицинская техника: Super Absorbent Polymer - впитывающий полимер (применяется во впитывающей продукции, напр. в подгузниках)

32) Химическое оружие: sampling and analysis plan, strategic action plan

33) Трудовое право: Разрешение на доступ на рабочую площадку (Site Access Permit)

34) Расширение файла: Session Announcement Protocol, System Assurance Program, Service Access Point (DEC), Systems, Applications and Products (company)

35) Майкрософт: протокол SAP

36) Общественная организация: Scholarship Assistance Program

37) Должность: Substance Abuse Professionals

38) Чат: Soft And Pretty

39) NYSE. S A P, A. G.

40) Аэропорты: San Pedro Sula, Honduras

41) Программное обеспечение: System Analysis and Program Development, System Application Product

42) Базы данных: Systems Applications Processing

Универсальный англо-русский словарь > sap
18 accord

1. I
abs

his conduct and principles do not accord его поведение не соответствует его принципам; his words and deeds do not accord у него слова расходятся с делом
2. V
accord smb. smth. offic. accord smb. permission давать /предоставлять/ кому-л. разрешение; accord smb. a request выполнить чью-л. просьбу; accord smb. a favour оказать кому-л. услугу; the government accorded the new ambassador full recognition правительство признало полномочия нового посла
3. XI
be accorded smth. offic. be accorded permission получить разрешение; he was accorded honours (a warm welcome) ему были оказаны почести (теплый прием)
4. XVI
accord with smth. accord with one's principles (with smb.'s wishes, with smb.'s opinion, with one's feelings, with reason, etc.) согласовываться /находиться в соответствии/ с чьими-л. принципами и т. д., соответствовать чьим-л. принципам и т. д.; his statement accords with the previous evidence его заявление не противоречит предыдущим показаниям
5. XXVII1
accord with what... accord with what has gone before (with what you said yesterday, with how you accounted for the accident, etc.) согласовываться /находиться в соответствии, совпадать/ с тем, что было /происходило/ прежде и т. д.

English-Russian dictionary of verb phrases > accord
19 Financial Accounting Standards Board Statements

сокр. FASB Statements учет, амер. положение Совета по стандартам финансового учета (оформляет решения Совета по стандартам финансового учета; является основным источником общепринятых принципов бухгалтерского учета; иногда употребляется в качестве синонима положения о стандартах финансового учета, выделяя тем самым положение о концепциях финансового учета в отдельный вид документов)

See:

Financial Accounting Standards Board, Generally Accepted Accounting Principles, Financial Accounting Standards Board Interpretations, Statement of Financial Accounting Concepts, Statement of Financial Accounting Standards

Англо-русский экономический словарь > Financial Accounting Standards Board Statements
20 Financial Reporting Standards

сокр. FRS учет, брит. стандарты финансовой отчетности (вид документов, разрабатываемых Советом по учетным стандартам; является источником общепринятых стандартов)

See:

Accounting Standards Board, Statement of Standard Accounting Practice, Statement of Recommended Practice, Generally Accepted Accounting Principles, Financial Reporting Exposure Draft

* * *

Стандарты составления финансовой отчетности

Англо-русский экономический словарь > Financial Reporting Standards

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См. также в других словарях:

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