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1 statement of expenditure
Глоссарий компании Сахалин Энерджи: расходная ведомостьУниверсальный англо-русский словарь > statement of expenditure
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2 statement of expenditure
Англо-русский словарь нефтегазовой промышленности > statement of expenditure
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3 statement of expenditure
Англо-русский словарь по проекту Сахалин II > statement of expenditure
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4 expenditure account
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5 profit and loss statement
сокр. P&L statement, P/L statement, P+L statement учет, фин. отчет о прибылях и убытках, счет прибылей и убытков, отчет о доходах и расходах (финансовый документ, который показывает доходы компании, ее расходы и разность между доходами и расходами — прибыль; все эти показатели рассчитываются за определенный период, обычно за год)Syn:income and expense statement, income and expenditure statement, income statement 2), statement of income, statement of profit and loss, income-and-expenditure account, profit and loss account 2), operating statement 2), statement of operations, earnings statement, earnings report, statement of earnings, profit-and-loss report, profit and loss 2), statement of total recognized gains and lossesSee:statement of cost of goods manufactured, contribution margin format, traditional approach, classified income statement, unclassified income statement, financial statement
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profit and loss (P&L; P/L) statement счет прибылей и убытков (компании): отчет о доходах и расходах компании за определенный период, налогообложении и планах распределения прибыли; совместно с балансом компании составляет годовой финансовый отчет;= income and expense statement; income statement; operating statement; statement of profit and loss.* * *. . Словарь экономических терминов .Англо-русский экономический словарь > profit and loss statement
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6 consolidated profit and loss statement
учет, фин., преим. брит. консолидированный [сводный\] отчет о прибылях и убытках, консолидированный счет прибылей и убытков (показывает результаты хозяйственной деятельности группы компаний как единого целого; составляется путем объединения финансовой отчетности материнской и дочерних компаний и корректировки на внутригрупповые хозяйственные операции)Syn:consolidated income statement, consolidated profit and loss account, consolidated income and expenditure accountSee:Англо-русский экономический словарь > consolidated profit and loss statement
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7 income and expenditure statement
Англо-русский экономический словарь > income and expenditure statement
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8 consolidated income and expenditure account
Англо-русский экономический словарь > consolidated income and expenditure account
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9 income-and-expense statement
income-expenditure analysisEnglish-russian dctionary of diplomacy > income-and-expense statement
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10 type of expenditure statement
Деловая лексика: форма сметной калькуляцииУниверсальный англо-русский словарь > type of expenditure statement
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11 SOE
1) Общая лексика: Расходная ведомость (Statement of Expenditure)2) Компьютерная техника: standart operating environment4) Военный термин: status of equipment5) Математика: Stack Of Extents6) Религия: The Society Of Evil7) Юридический термин: Strippers Of Evil8) Экономика: (State Owned Enterprise) государственное предприятие9) Бухгалтерия: Start Of Entry10) Грубое выражение: Suck Our Ends11) Сокращение: Special Operation Executive (UK, defunct), Special Operations Executive12) Университет: School Of Engineering, The Subgroup On Education13) Вычислительная техника: Standards of Excellence14) Нефть: screwed on one end15) Фирменный знак: State Owned Enterprise16) СМИ: Shadows Of Enigma17) Бурение: с резьбой на одном конце (screwed on one end)18) Образование: Schools of Excellence, Students Of Education19) Сетевые технологии: Standard Operating Environment20) Сахалин А: sequence of event21) Интернет: Site Reliability Engineer22) ООН: Small Open Economy23) Общественная организация: Save Our Earth24) Должность: Supervised Occupational Experience25) Программное обеспечение: Service-Oriented Enterprise -
12 SoE
1) Общая лексика: Расходная ведомость (Statement of Expenditure)2) Компьютерная техника: standart operating environment4) Военный термин: status of equipment5) Математика: Stack Of Extents6) Религия: The Society Of Evil7) Юридический термин: Strippers Of Evil8) Экономика: (State Owned Enterprise) государственное предприятие9) Бухгалтерия: Start Of Entry10) Грубое выражение: Suck Our Ends11) Сокращение: Special Operation Executive (UK, defunct), Special Operations Executive12) Университет: School Of Engineering, The Subgroup On Education13) Вычислительная техника: Standards of Excellence14) Нефть: screwed on one end15) Фирменный знак: State Owned Enterprise16) СМИ: Shadows Of Enigma17) Бурение: с резьбой на одном конце (screwed on one end)18) Образование: Schools of Excellence, Students Of Education19) Сетевые технологии: Standard Operating Environment20) Сахалин А: sequence of event21) Интернет: Site Reliability Engineer22) ООН: Small Open Economy23) Общественная организация: Save Our Earth24) Должность: Supervised Occupational Experience25) Программное обеспечение: Service-Oriented Enterprise -
13 soe
1) Общая лексика: Расходная ведомость (Statement of Expenditure)2) Компьютерная техника: standart operating environment4) Военный термин: status of equipment5) Математика: Stack Of Extents6) Религия: The Society Of Evil7) Юридический термин: Strippers Of Evil8) Экономика: (State Owned Enterprise) государственное предприятие9) Бухгалтерия: Start Of Entry10) Грубое выражение: Suck Our Ends11) Сокращение: Special Operation Executive (UK, defunct), Special Operations Executive12) Университет: School Of Engineering, The Subgroup On Education13) Вычислительная техника: Standards of Excellence14) Нефть: screwed on one end15) Фирменный знак: State Owned Enterprise16) СМИ: Shadows Of Enigma17) Бурение: с резьбой на одном конце (screwed on one end)18) Образование: Schools of Excellence, Students Of Education19) Сетевые технологии: Standard Operating Environment20) Сахалин А: sequence of event21) Интернет: Site Reliability Engineer22) ООН: Small Open Economy23) Общественная организация: Save Our Earth24) Должность: Supervised Occupational Experience25) Программное обеспечение: Service-Oriented Enterprise -
14 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.———————————————————————————————————————— -
15 type
taɪp
1. сущ.
1) тип;
представитель, образчик Have you done this type of work before? ≈ Вы уже делали такого рода работу?
2) класс, род Syn: kind, sort
3) модель
4) полигр. литера;
шрифт to set type ≈ набирать шрифт to set type by hand ≈ набирать шрифт вручную black type, bold type, boldface type, boldfaced type, fat type ≈ жирный шрифт elite type ≈ шрифт пишущей машинки в 12 знаков на дюйм;
цицеро italic type ≈ наклонный шрифт, курсив pica type ≈ цицеро regular type ≈ нормальный, базовый шрифт Roman type ≈ шрифт с засечами font of type ≈ шрифт, комплект шрифта fount of type ≈ шрифт, комплект шрифта, гарнитура
2. прил.
1) типографский type page ≈ полоса набора
2) типичный
3. гл.
1) писать, печатать на машинке to type a letter ≈ напечатать на машинке письмо She types well. ≈ Она печатает хорошо.
2) определять;
классифицировать;
относить к определенному типу to type a blood sample ≈ определять группу крови
3) быть типичным представителем
4) служить прообразом, быть прототипом;
предвосхищать ∙ type in typeout тип, типичный образец или представитель (чего-либо) - true to * типичный, характерный разновидность - literary * литературный тип род, класс, группа - blood * группа крови - seedless * of orange бессемянный сорт апельсина символ;
эмблема - a * of what was to come символ того, что должно было произойти модель, образец( в искусстве) - a * of Italian beauty тип итальянской красоты изображение на монете или медали отличительный знак или отличительная метка;
водяной знак - to be of the same * иметь один и тот же отличительный знак штамп, оттиск (полиграфия) литера (полиграфия) шрифт - black * жирный шрифт набор - cold * холодный набор (машинописный набор для фотоофсетного размножения) типичный типографский - * composition типографский набор писать, печатать на машинке - to * a letter напечатать на машинке письмо определять - to * a blood sample (медицина) определять группу крови классифицировать;
относить к определенному типу - she *d him a hero она отнесла его к разряду героев быть типичным представителем служить прообразом, быть прототипом;
предвосхищать (театроведение) подбирать актеров на роли по принципу типажности (театроведение) занимать актера в однотипных ролях abstract data ~ вчт. абстрактный тип данных aggregate ~ вчт. составной тип average ~ тип убытков base ~ вчт. исходный тип ~ полигр. литера;
шрифт;
black( или bold, fat) type жирный шрифт blocking ~ вчт. непрозрачный тип ~ род, класс, группа;
blood type группа крови body ~ полигр. шрифт основного текста boldfaced ~ полигр. выделительный шрифт boldfaced ~ полигр. жирный шрифт built-in ~ вчт. встроенный тип cold ~ вчт. компьютерный набор текста cold ~ машинописный набор cold ~ полигр. фотонабор cold ~ фотонабор cost ~ вид издержек data ~ вчт. тип данных device ~ вчт. тип устройства encapsulated ~ вчт. скрытый тип enumerated ~ вчт. перечислимый тип field ~ вчт. тип поля file ~ вчт. тип файла floating-point ~ вчт. тип с плавающей точкой fundamental data ~ вчт. основной тип данных fundamental ~ вчт. основной тип данных handling ~ вчт. вид обработки heavy-face ~ полигр. жирный шрифт investment ~ тип инвестирования jukebox ~ вчт. с автоматической сменой дисков media ~ вчт. тип носителя member ~ вчт. тип члена mixing ~ вчт. смешанный тип operation ~ вчт. вид операции ordinal ~ вчт. перечислимый тип poison ~ третий класс predefined ~ вчт. предопределенный тип primary ~ вчт. простой тип prime ~ вчт. простой тип private ~ вчт. приватный тип procedural ~ вчт. процедурный тип proportional ~ вчт. пропорциональный шрифт record ~ вчт. тип записи restricted ~ вчт. ограниченный тип scalar ~ вчт. скалярный тип set ~ вчт. тип набора statement ~ вчт. вид оператора ~ тип;
типичный образец или представитель (чего-л.) ;
true to type типичный;
характерный type вид ~ изображение на монете или медали ~ категория ~ класс ~ вчт. класс ~ полигр. литера;
шрифт;
black (или bold, fat) type жирный шрифт ~ полигр. литера ~ модель, образец;
символ ~ напечатать ~ печатать ~ писать на машинке ~ разновидность ~ род, класс, группа;
blood type группа крови ~ род ~ тип;
типичный образец или представитель (чего-л.) ;
true to type типичный;
характерный ~ тип ~ типичный образец ~ полигр. шрифт ~ attr.: ~ page полоса набора ~ in вчт. впечатать ~ in вчт. впечатывать ~ of account разновидность счета ~ of company тип компании ~ of enterprise тип предприятия ~ of expenditure категория затрат ~ of expenditure statement форма сметной калькуляции ~ of goods категория товаров ~ of goods товарная группа ~ of income вид дохода ~ of insurance вид страхования ~ of liability форма ответственности ~ of wages форма оплаты труда ~ attr.: ~ page полоса набора user-defined ~ вчт. тип пользователя variable ~ вчт. тип переменной -
16 budget
1. сущ.1)а) фин., учет бюджет, смета, финансовый план (план доходов и расходов на определенный срок; может иметься в виду соответствующий план государства, региона, компании или отдельного домохозяйства)ATTRIBUTES:
municipal budget — муниципальный бюджет, бюджет муниципального образования
national [state\] budget — государственный бюджет
COMBS:
a budget data — бюджетные данные, бюджетная информация
an item in [on\] a budget — статья в бюджете
the budget debate; the debate on the budget — обсуждение бюджета
The budget debate [the debate on the budget\] lasted for two days. — Обсуждение бюджета продолжались два дня.
to submit [present\] a budget — предоставить бюджет на рассмотрение
to pass [approve\] the budget — принять [одобрить, утвердить\] бюджет
The council could refuse to set a legal budget which would result in its being unable to borrow money and pay its employees. — Совет может отказаться от составления официального бюджета, в результате чего не сможет брать кредиты и оплачивать труд своих служащих.
See:consumer budget 1), actual budget, administrative budget, adopted budget, advertising and promotion budget, advertising budget, alternative budget, annual budget, appropriated budget, bottom-up budget, balanced budget, bottom-up budgeting, baseline budget, capital budget, cash budget, civilian budget, Common Budget, complete budget, congressional budget, continuous budget, consolidated budget, consolidated cash budget, construction budget 1), cost of goods manufactured budget, cost of goods sold budget, current budget, defense budget, deficit budget, departmental budget, direct labour budget, direct materials budget, draft budget, executive budget, family budget, federal budget 1), financial budget, fixed assets budget, fixed budget, flexed budget, flexible budget, forecast budget, full-employment budget, functional budget, high-employment budget, household budget, incremental budget, labour budget, lame-duck budget, life-cycle budget, line-item budget, local budget, long-range budget, manufacturing overhead budget, marketing budget, master budget, materials budget, merchandise budget, military budget, national income accounts budget, non-appropriated budget, operating budget, original budget, overhead budget, partial budget, participative budget, performance budget, planned budget, president's budget, production budget, profit budget, pro forma budget, programme budget, promotion budget 1) а), project budget 1) а), proposed budget, publicity budget, purchasing budget, regulatory budget, revised budget, sales cost budget, selling and administrative expense budget, short-range budget, state budget, stock budget, supporting budget, surplus budget, tax expenditure budget, top-down budget, training budget 1) а), travel budget 1) а), Treasury Budget, unbalanced budget, unified budget, zero-based budget, budget analyst, budget balance, budget deficit, budget director, budget surplus, budget accountant, budget allocation, budget analysis, budget analyst, budget assumption, budget authority, budget balance, budget bill, Budget Bureau, budget category, budget classification, budget day, budget deficit, budget director, budget engineer, budget estimates, budget examiner, budget expenditures, budget line, budget message, budget officer, budget planning, budget price, budget process, budget programming, budget proposal, budget receipts, budget report, budget resolution, budget revenues, budget statement, budget variance, budget year, balance the budget, Congressional Budget Office, Financial Statement and Budget Report, off-budget, Office of Management and Budget, on-budget, budgeting, backdoor financing, highlightsб) фин., учет бюджет (план хозяйственный деятельности, выраженный не в денежных, а в натуральных единицах; напр., план производства, в котором данные о количестве использованных материалов, запасов незавершенного производства на конец и начало планируемого периода и количестве готовой продукции приводятся в физических (натуральных) единицах измерения: штуках, килограммах и т. п.)See:production budget, labour budget, materials budget, stock budget, quantitative budget, purchasing budget, budget accountant2) фин., учет бюджет (сумма, выделенная на реализацию какой-л. программы, осуществление проекта или покрытие каких-л. целевых расходов)ATTRIBUTES:
tight budget — напряженный [ограниченный, стесненный\] бюджет
to exceed [stretch\] a budget — выходить за пределы бюджета
to cut [reduce\] a budget — урезать [сократить\] бюджет
See:advertising budget, construction budget 2), consumer budget 2), administrative budget, budget level, advertising and promotion budget, federal budget 1), training budget 1) б), travel budget 1) б), total budget, publicity budget, promotion budget 1) б), project budget 1) б) budget constraint3) фин., учет бюджет, бюджетный фонд* (единый пул средств, образуемый в течение данного периода и предназначенный для покрытия ряда расходов)To get reimbursed from our budget for purchases, you must fill out a voucher form. — Чтобы получить возмещение стоимости покупки из нашего закупочного фонда, вы должны заполнить подтверждающий документ.
4) эк. прир. баланс (схема движения какого-л. ресурса и оценка его запаса на начало и конец периода)energy budget — энергетический баланс (количественное описание энергообмена в физической или экологической системе)
See:5) общ. запас, большое количество.2. гл.If you don't dedicate an adequate budget of time and money to marketing, it's unlikely you'll attract enough customers to sustain and grow your venture. — Маловероятно, что вам удастся привлечь достаточное количество клиентов, чтобы поддерживать и развивать свое предприятие, если вы не выделите на маркетинг достаточное количество времени и денег.
фин., учет намечать, планировать, составлять бюджет [смету\], бюджетировать; предусматривать [выделять\] в бюджете, ассигновать по бюджету (выделять в бюджете сумму на какую-л. цель)to budget expenditures — составлять бюджет [смету\] расходов
The council is budgeting for a 25% increase in expenditure on roads. — Совет планирует двадцатипятипроцентное увеличение расходов на дороги.
How will I know how much to budget for my entire cruise vacation? — Как я узнаю, какие средства нужно выделить на весь круиз?
The university had to budget for an increase in the number of students. — Университету пришлось предусмотреть в бюджете средства на увеличение числа студентов.
See:3. прил.1) эк. дешевый, недорогой; экономичныйbudget price — низкая [невысокая\] цена
Syn:See:budget price 1)2) общ. малобюджетный, имеющий ограниченный бюджет, с ограниченными средствамиSee:
* * *
бюджет: 1) детальный план (предполагаемые размеры) расходов и доходов правительства на новый финансовый год; 2) прогноз финансового положения предприятия (компании) в течение определенного периода; расчет материальных затрат и потребностей; обычно расчет идет от бюджета производства и материальных затрат к наличному бюджету и далее - к расчетному балансу компании и счету прибылей; 3) смета расходов и доходов по проекту, мероприятию; см. balanced budget; 4) экономичный, на основе продуманного бюджета, дешевый (напр., бюджетный отдых (budget holiday)).* * *• /vt/ ассигновать• бюджет* * *бюджет; смета; финансовая смета; планируемые расходы; план по расходам; план по расходам и доходам. Детальная смета финансовой деятельности, например, рекламный бюджет (смета расходов на рекламу), план сбыта, бюджет капиталовложений (смета инвестиций в основной капитал) . ассигновать; предусматривать в бюджете Словарь экономических терминов .* * *Финансы/Кредит/Валюта-----роспись денежных доходов и расходов государства, предприятия на определенный период, утвержденный в законодательном порядке см. bdgt-----количественное выражение плана, помощь для его координации и воплощения -
17 type
[taɪp]abstract data type вчт. абстрактный тип данных aggregate type вчт. составной тип average type тип убытков base type вчт. исходный тип type полигр. литера; шрифт; black (или bold, fat) type жирный шрифт blocking type вчт. непрозрачный тип type род, класс, группа; blood type группа крови body type полигр. шрифт основного текста boldfaced type полигр. выделительный шрифт boldfaced type полигр. жирный шрифт built-in type вчт. встроенный тип cold type вчт. компьютерный набор текста cold type машинописный набор cold type полигр. фотонабор cold type фотонабор cost type вид издержек data type вчт. тип данных device type вчт. тип устройства encapsulated type вчт. скрытый тип enumerated type вчт. перечислимый тип field type вчт. тип поля file type вчт. тип файла floating-point type вчт. тип с плавающей точкой fundamental data type вчт. основной тип данных fundamental type вчт. основной тип данных handling type вчт. вид обработки heavy-face type полигр. жирный шрифт investment type тип инвестирования jukebox type вчт. с автоматической сменой дисков media type вчт. тип носителя member type вчт. тип члена mixing type вчт. смешанный тип operation type вчт. вид операции ordinal type вчт. перечислимый тип poison type третий класс predefined type вчт. предопределенный тип primary type вчт. простой тип prime type вчт. простой тип private type вчт. приватный тип procedural type вчт. процедурный тип proportional type вчт. пропорциональный шрифт record type вчт. тип записи restricted type вчт. ограниченный тип scalar type вчт. скалярный тип set type вчт. тип набора statement type вчт. вид оператора type тип; типичный образец или представитель (чего-л.); true to type типичный; характерный type вид type изображение на монете или медали type категория type класс type вчт. класс type полигр. литера; шрифт; black (или bold, fat) type жирный шрифт type полигр. литера type модель, образец; символ type напечатать type печатать type писать на машинке type разновидность type род, класс, группа; blood type группа крови type род type тип; типичный образец или представитель (чего-л.); true to type типичный; характерный type тип type типичный образец type полигр. шрифт type attr.: type page полоса набора type in вчт. впечатать type in вчт. впечатывать type of account разновидность счета type of company тип компании type of enterprise тип предприятия type of expenditure категория затрат type of expenditure statement форма сметной калькуляции type of goods категория товаров type of goods товарная группа type of income вид дохода type of insurance вид страхования type of liability форма ответственности type of wages форма оплаты труда type attr.: type page полоса набора user-defined type вчт. тип пользователя variable type вчт. тип переменной -
18 account
1. сущ.сокр. acct, a/c1)а) банк. счет (денежные средства в кредитно-финансовом учреждении, которые принадлежат какому-л. лицу и с которыми это учреждение обязуется осуществлять какие-л. действия по указаниям этого лица)to deposit money into a bank account — вносить [класть\] деньги на банковский счет
See:official settlement account, merchant account, reserve transactions account, access savings account, active account, asset management account, automatic transfer services account, bank account, cash management account, certificate account, checking account, clearing account, client account, club account, concentration account, consumer's account, controlled disbursement account, correspondent account, credit card account, custodial account, customer account, customer's account, demand account, dependent care account, deposit account, domestic account 2), dormant account, evidence account, Exchange Equalization Account, escrow account, fiduciary account, flexible spending account, foreign account, foreign currency account, health care account, health reimbursement account, health savings account, individual retirement account, instant access account, insured account, interest-bearing account, joint account, Keogh account, linked savings account, locked-in retirement account, managed account, master account, metal account, money market deposit account, negotiable order of withdrawal account, NINOW account, no-minimum balance account, non-interest-bearing account, non-resident account, nostro account, notice account, numbered account, overdraft account, passbook savings account, pass-through account, pension account, postal account, private account, public account, resident account, retirement account, savings account, share account, share certificate account, share draft account, statement savings account, super NOW account, sweep account, System Open Market Account, tax-deferred account, tiered rate account, transaction account, vostro account, zero-balance account, account activity, account analysis, account history, account holder, account number, account reconcilement, account statementб) торг. счет; кредит (по открытому счету) (как правило, открывается продавцом покупателю, который регулярно совершает покупки и периодически их оплачивает; такой счет может сначала кредитоваться покупателем)to charge smb.'s account — записать на чей-л. счет
to charge smth. to an account — отнести что-л. на счет
to clear an account — оплатить [погасить\] счет
to sell on account — записать сумму покупки на счет, продать в кредит
for the account and risk of (smb.) — за счет и на риск (кого-л.)
Syn:See:в) бирж. = brokerage account2) учет, торг. счет-фактура (расчетный документ, который составляется продавцом при реализации товаров или услуг и служит основанием для уплаты налогов)to pay [to settle\] an account — заплатить по счету, расплатиться
See:3) учет счет (бухгалтерского учета), учетный регистр, статья бухгалтерской отчетности (обозначение объекта учета материальных или денежных средств хозяйствующего субъекта; используется в осуществлении проводок хозяйственных операций и для обработки бухгалтерской информации)See:absorption account, activity account, T-account, corresponding account, contra account, contra-asset account, control account, credit account 1), debit account, account code, account supplies, accounts method, account group 2) entry 3), balance 1. 3), credit 1. 3), n5 debit 1. 3), n1 account-by-account method4)а) общ. отчет; доклад, сообщениеan accurate [detailed, itemized\] account of smth. — подробный доклад [отчет\] о чем-л.
to give [to render, to send in\] an account — давать [представлять\] отчет, отчитываться
to give an account of smth. — делать отчет о чем-л.; описывать что-л.; давать сведения о чем-л.; объяснять что-л.
to bring [call\] to account — призвать к отчету [ответственности\], потребовать объяснений
б) фин., учет финансовый [бухгалтерский\] отчет; мн. финансовая [бухгалтерская\] отчетность; бухгалтерские книги (свод записей хозяйственных операций, затрагивающих активы, пассивы, доходы и расходы, прибыли и убытки)accounts of a business [company\] — финансовая отчетность компании
See:abbreviated accounts, account current, annual accounts, capital account, company accounts, current account, national accounts, official reserves account, profit and loss account, service account, services account, accounts manager 1) notes to accounts, financial statement, accounting period5) общ. расчет, подсчетto keep account of smth. — вести счет чему-л.
to take an account of smth. — подсчитать что-л.; составить список чего-л.; произвести инвентаризацию чего-л.
6) мн., соц. мнения* (совокупность характеристик и причин, которые члены группы или социальной общности приписывают своему поведению)See:7) марк. заказчик ( любой), покупатель, клиентnew account development — поиск [привлечение\] новых клиентов
See:advertising account, account executive, account conflict, account director, account group 1), account manager, accounts manager 2), account planner, account supervisor, ABC account classification, account penetration ratio8) бирж., брит. *операционный период* (период на Лондонской фондовой бирже, в течение которого сделки с ценными бумагами заключаются без осуществления немедленных денежных расчетов; все расчеты по заключенным сделкам производятся в расчетный день по истечении операционного периода)See:2. гл.1) общ. считать, рассматривать, признаватьHe was accounted one of the best economists of his day. — Его считали одним из лучших экономистов своего времени.
2) общ. отчитываться (перед кем-л.), давать отчет (кому-л.)See:3) общ. отвечать, нести ответственностьHe will account for his crime. — Он ответит за свое преступление.
Syn:4) стат. составлять (как правило, в процентном отношении)Imports from Japan accounted for 40% of the total. — Импорт из Японии составлял 40% от общего объема.
Women accounted for 40% of the audience. — Женщины составляли 40% аудитории.
Rent accounts for 50% of expenditure. — Арендная плата составляет половину расходов.
5) общ. вызывать что-л., приводить к чему-л., служить причиной чего-л.A driver's negligence has accounted for a bus accident. — Причиной автобусной аварии стала невнимательность водителя.
See:
* * *
(account; A/c; Acct.) 1) счет, банковский вклад, хронологическая запись о депонировании в банке определенной суммы на оговоренных условиях; см. statement of account; 2) счет, бухгалтерская запись, статья в бухгалтерской книге, отражающая операции в хронологическом порядке (напр., "наличность", "кредиторская задолженность"); 3) отношения между брокером и клиентом по купле-продаже ценных бумаг; = brokerage account; 4) операционный период (цикл) на Лондонской фондовой бирже по акциям: обычно 10 рабочих дней или 2 календарные недели; в году 24 операционных периода (устар.); 5) контрактные отношения между продавцом и покупателем, согласно которым платеж совершается позднее; см. open account; 6) клиент; = client; customer.* * *счет; клиент; покупатель. запись финансовых транзакций для юр или физического лица в банке или других финансовых институтах; . Словарь экономических терминов .* * *клиент, рекламодатель, заказчикклиент рекламного агентства или фирма, непосредственно размещающая свои рекламные сообщения в средствах распространения рекламы-----озаглавленный раздел бухгалтерской книги, в котором регистрируется движение средств, относящихся к определенному лицу или объекту-----Банки/Банковские операции1. счетБанки/Банковские операции2.совокупность записей, обслуживающих движение денежных средств по какому-либо конкретному направлениюБанки/Банковские операциикопия состояния текущего счета клиента за определенный период по схеме: приход-расход-проценты и т. д.-----Финансы/Кредит/Валюта1. финансовый счет2. запись финансовой операции -
19 profit and loss account
сокр. P&L account, P/L account, P+L account1) учет счет прибылей и убытков [доходов и расходов\], результативный счет (бухгалтерский счет, на котором учитываются поступление и расходование средств компании)Syn:3) учет, брит. отчет о прибылях и убытках, отчет о результатах хозяйственной деятельности (один из отчетов, предусмотренных уставом большинства компаний с ограниченной ответственностью Великобритании; заполняется ежегодно и состоит из трех частей: первая — отчет об основных направлениях деятельности, результат этого счета — валовая прибыль или валовый убыток; вторая — отчет о доходах от всех других направлений деятельности, его результат — чистая прибыль/чистый убыток до вычета налогов, а также расчет чистой прибыли/чистого убытка после вычета налога на прибыль корпораций; третья — отчет о распределении чистой прибыли после вычета налогов в пользу дивидендов акционеров и резервного капитала)See:* * ** * *. . Словарь экономических терминов .* * *1. в бухгалтерской отчетности фирмы - счет, показывающий прибыли (убытки), реализованные в результате ведения хозяйственной деятельности после вычета необходимых расходов2. отчет о результатах хозяйственной деятельности, составленный на основании бухгалтерской отчетности фирмыАнгло-русский экономический словарь > profit and loss account
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20 account
1) счёт (в банке, строительном обществе)3) отчёт•- statement of account - annual account - balance sheet account - blocked account - check account - clearing account - closed account - cost account - credit account - currency of account - current account - deposit account - detailed account - financial account - income public account - measurement account - outstanding account - statement account* * *1. отчёт; доклад2. счёт; регистр; учёт- expenditure account
- final account
- financial account
- revenue account
- savings account
См. также в других словарях:
revenue expenditure — Expenditure on *short term expenses that is charged to an *income statement in the period in which it is incurred. Contrast *capital expenditure … Auditor's dictionary
Capital expenditure — Capital expenditures (CAPEX or capex) are expenditures creating future benefits. A capital expenditure is incurred when a business spends money either to buy fixed assets or to add to the value of an existing fixed asset with a useful life that… … Wikipedia
operating statement — / ɒpəreɪtɪŋ ˌsteɪtmənt/ noun a financial statement which shows a company’s expenditure and income and consequently its final profit or loss ● The operating statement shows unexpected electricity costs. ● Let’s look at the operating statement to… … Marketing dictionary in english
a higher-level statement on the implementation of the budget expenditure estimate — aukštesniojo lygio biudžeto išlaidų sąmatos vykdymo ataskaita statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Biudžeto vykdymo ataskaita, kurioje pateikiama valstybės arba savivaldybės išlaidų sąmata ir jos… … Lithuanian dictionary (lietuvių žodynas)
a lower-level statement on the implementation of the budget expenditure estimate — žemesniojo lygio biudžeto išlaidų arba lėšų sąmatos vykdymo ataskaita statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Biudžeto vykdymo ataskaita, kurioje pateikiama viešojo sektoriaus subjekto išlaidų arba… … Lithuanian dictionary (lietuvių žodynas)
cash-flow statement — A statement showing the inflows and outflows of cash and cash equivalents for a business over a financial period. The inflows and outflows are classified under the headings of operating activities, dividends from joint ventures and associated… … Accounting dictionary
cash flow statement — A financial statement showing a firm s cash receipts and cash payments during a specified period. Bloomberg Financial Dictionary Part of a company s financial statements. A summary of all the cash flows of the company over a period of time,… … Financial and business terms
income statement — / ɪnkʌm ˌsteɪtmənt/ noun US a statement of company expenditure and sales which shows whether the company has made a profit or loss (NOTE: the British equivalent is profit and loss account) … Marketing dictionary in english
income statement — / ɪnkʌm ˌsteɪtmənt/ noun US a statement of company expenditure and sales which shows whether the company has made a profit or loss (NOTE: The UK term is profit and loss account.) … Dictionary of banking and finance
United Kingdom — a kingdom in NW Europe, consisting of Great Britain and Northern Ireland: formerly comprising Great Britain and Ireland 1801 1922. 58,610,182; 94,242 sq. mi. (244,100 sq. km). Cap.: London. Abbr.: U.K. Official name, United Kingdom of Great… … Universalium
May 1922 in the United Kingdom — See also: April 1922 in the United Kingdom, June 1922 in the United Kingdom, and the Timeline of British history. Contents 1 The Budget introduced 2 Debate 3 Sir Eric Geddes on the Budget … Wikipedia