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tax records

Толкование Перевод

1 maintaining of tax records

Налоги: ведение налогового учёта

Универсальный англо-русский словарь > maintaining of tax records
2 maintenance of tax records

Общая лексика: ведение налогового учёта

Универсальный англо-русский словарь > maintenance of tax records
3 ♦ tax

♦ tax /tæks/
A n. (fisc.)

1 imposta, tassa (in ingl. non si fa la distinzione dell'ital. fra i due termini; cfr. però rate, def. 6, «tributo locale»); tributo; gravame: to pay one's taxes, pagare le tasse; income tax, imposta sul reddito; land tax, imposta fondiaria; value-added tax (abbr. VAT), imposta sul valore aggiunto (abbr. IVA); local taxes, tributi locali; indirect tax, imposta indiretta; back taxes, imposte arretrate; a new tax on petrol, una nuova imposta (o tassa) sulla benzina; (GB, polit.) windfall tax, imposta straordinaria sui profitti; to raise a tax, esigere un tributo; to collect taxes, riscuotere le imposte; to impose taxes, imporre tasse; after tax, al netto d'imposta; after-tax value, valore ( di un bene) dopo le imposte; before tax, al lordo delle imposte: DIALOGO → - Signing on with an agency- For the kind of work you're looking for, the standard rate is £10 an hour before tax, per il lavoro che cerca la retribuzione media è di £10 lordi all'ora; before-tax value, valore ( di un bene) prima delle imposte

2 (solo al sing.) (fig.) carico; gravame; onere; dispendio (fig.); sforzo: a tax on sb.'s strength [energies], una cosa che richiede un dispendio di forze [d'energie] per q.; a tax on sb. 's patience, una cosa che mette a dura prova la pazienza di q.

B a. attr.

(fisc.) del fisco; fiscale; tributario; d'imposta; delle imposte (o delle tasse); DIALOGO → - Changing a hotel booking- I need written confirmation for tax purposes, ho bisogno della conferma per ragioni fiscali

● tax abatement, riduzione d'imposta □ tax accountant = tax consultant ► sotto □ tax advantage, vantaggio fiscale □ tax allowance, detrazione fiscale; sgravio d'imposta □ tax amnesty, condono fiscale □ tax assessment, accertamento tributario; valutazione dell'imponibile □ ( USA) tax assessor = tax inspector ► sotto □ tax at source, imposta alla fonte □ tax audit, esame (o verifica) fiscale □ tax auditing, accertamento fiscale □ tax avoidance, elusione fiscale □ tax base, (base) imponibile □ tax bill, imposte da pagare; la cartella (fam.) □ (fam.) tax break, agevolazione fiscale □ tax burden, carico (o onere) fiscale □ (in GB) tax code, codice fiscale ( attribuito a tutti i contribuenti; serve al datore di lavoro, il ‘sostituto d'imposta’, per il calcolo delle detrazioni e delle ritenute d'acconto) □ tax coding notice, avviso di attribuzione del codice fiscale □ tax collection, esazione (o riscossione) delle imposte (o dei tributi) □ tax collector, esattore delle imposte □ tax consultant, consulente fiscale; fiscalista; tributarista □ tax-deductible, detraibile ai fini fiscali; deducibile □ tax deduction, detrazione d'imposta; detrazione fiscale □ (autom.) tax disc, bollo di circolazione □ (fam.) tax dodger, evasore (o elusore) fiscale □ (fam.) tax dodging, evasione (o elusione) fiscale □ tax equalization, perequazione fiscale □ tax equity, equità (o giustizia) fiscale □ tax evader, evasore fiscale □ tax evasion, evasione fiscale □ ( USA) tax-exempt = tax-free ► sotto □ tax exile (o expatriate), esule (o espatriato) per motivi fiscali □ tax facilities, agevolazioni fiscali □ tax farming, appalto dell'esazione delle imposte □ tax form, modulo delle imposte □ (leg.) tax fraud, frode fiscale □ tax-free, esentasse; esente da imposta □ ( banca) tax-free interest, interesse esente da imposta □ tax haven, rifugio (o paradiso) fiscale □ tax hike, aumento delle imposte; inasprimento fiscale □ tax holiday, periodo di esenzione fiscale temporanea ( a imprese nuove, ecc.) □ (econ., fin.) tax impact, impatto fiscale; incidenza di un'imposta □ tax incentive, incentivo fiscale □ tax inspector, ispettore del fisco (fam.: delle tasse) □ (leg.) tax law, diritto tributario □ tax levy, gettito di un'imposta; ( anche) cartella d'imposta □ tax loophole, scappatoia fiscale □ (in GB) tax number, codice fiscale □ (leg.) tax offence, reato fiscale □ tax office, ufficio (delle) imposte □ taxes on consumer goods, imposte di consumo □ (fin.) tax on dividend warrants, (imposta) cedolare □ tax on revenue from buildings, imposta sul reddito dei fabbricati □ taxes paid, imposte pagate; ( anche) onere tributario □ tax-paying group, gruppo di contribuenti □ (econ., fin.) tax-raiser, fautore di un aggravio della imposizione fiscale □ tax rate, aliquota fiscale (o d'imposta) □ (fin.) tax receipts, entrate fiscali; introiti fiscali □ tax records, documenti fiscali □ tax reform, riforma fiscale □ tax refund, rimborso fiscale □ tax regime, regime fiscale □ tax register, anagrafe tributaria □ tax relief, sgravio fiscale; esenzione fiscale □ tax return, denuncia delle imposte (fam.: delle tasse); dichiarazione dei redditi □ tax return form, modulo della dichiarazione dei redditi; (fam., in Italia) Unico ( già il 740) □ (fin.) tax revenue, gettito fiscale (o di un'imposta) □ (econ., fin.) tax wedge, cuneo fiscale □ tax revolt, rivolta contro il fisco; obiezione fiscale □ tax roll, ruolo delle imposte (o dei contribuenti) □ (in GB) tax schedule, categoria d'imposta ( ce ne sono solo 6, indicate con lettere dalla A alla F) □ (fin.) tax shelter (o shield), riparo fiscale; fattore di riduzione delle imposte sui profitti correnti □ (econ., fin.) tax shifting, traslazione d'imposta □ tax table, tabella delle aliquote d'imposta □ tax threshold, soglia tributaria; livello minimo di tassabilità □ (autom.) tax token = tax disc ► sopra □ tax treatment, regime fiscale (o tributario) □ (fam. USA) tax write-off, voce ( del reddito) deducibile □ tax year, anno fiscale; ( contabilità di stato) anno finanziario □ tax yield, gettito fiscale (o di un'imposta).
(to) tax /tæks/
v. t. (fisc.)

1 tassare; decretare imposte su (qc.); imporre tributi a (q.); gravare con tributi: to tax luxury goods, tassare gli articoli di lusso; to tax the rich heavily, imporre pesanti tributi ai ricchi

2 affaticare; gravare; sforzare; mettere a dura prova: That job taxed his strength, quel lavoro lo ha affaticato molto; to tax sb. 's patience, mettere a dura prova la pazienza di q.

3 accusare; tacciare: I was taxed with fraud, sono stato accusato di truffa.

English-Italian dictionary > ♦ tax
4 keep detailed records of

Общая лексика: вести подробный учёт (And keep detailed records of all expenses, so you can prepare your income tax return at the end of the year.)

Универсальный англо-русский словарь > keep detailed records of
5 organization, restoration and maintenance

Общая лексика: постановка, восстановление и ведение (налогового учёта = of tax records)

Универсальный англо-русский словарь > organization, restoration and maintenance
6 collection

[kə'lekʃn]
nome

1) U (collecting) (of objects, information, data, money) raccolta f.; (of rent) riscossione f.; (of debt) recupero m.; (of tax) esazione f., riscossione f.; (of mail, post) levata f.

your jacket is ready for collection — la sua giacca è pronta (per il ritiro)

refuse collection — raccolta rifiuti

2) (set of collected items) (of coins, records) collezione f.; (anthology) raccolta f.

art collection — collezione (d'arte)

an odd collection of people — una singolare accozzaglia di persone

spring collection — sart. collezione primaverile

3) (sum of money collected) colletta f.; (in church) questua f.

to make o organize a collection — fare una colletta

* * *

[-ʃən]

noun

1) ((an) act of collecting: Your letter won't get to London tomorrow - you've missed the last collection (= of mail from a postbox) for today.) levata

2) (a set of objects etc collected: a stamp collection.) collezione

* * *
[kə'lekʃn]
nome

1) U (collecting) (of objects, information, data, money) raccolta f.; (of rent) riscossione f.; (of debt) recupero m.; (of tax) esazione f., riscossione f.; (of mail, post) levata f.

your jacket is ready for collection — la sua giacca è pronta (per il ritiro)

refuse collection — raccolta rifiuti

2) (set of collected items) (of coins, records) collezione f.; (anthology) raccolta f.

art collection — collezione (d'arte)

an odd collection of people — una singolare accozzaglia di persone

spring collection — sart. collezione primaverile

3) (sum of money collected) colletta f.; (in church) questua f.

to make o organize a collection — fare una colletta

English-Italian dictionary > collection
7 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;
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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
"
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.
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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.
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Within the Resource Budget DEL, departments have separate controls on:
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Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and
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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:
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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
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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:
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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
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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
8 be

бути

be a candidate in an electoral district — балотуватися по виборчому округу

be a candidate to the presidency — балотуватися на пост президента

be a threat to a country's economic independence — становити (собою) загрозу економічній незалежності країни, загрожувати економічній незалежності держави

be a threat to a country's sovereignty — становити (собою) загрозу національному суверенітету, загрожувати національному суверенітету

be abdicant of responsibilities — знімати з себе відповідальність; нехтувати своїми обов'язками

be accountable for one's actions — відповідати за свої вчинки

be appointed with the advice and consent — (of Parliament, etc.) призначатися за рекомендацією і згодою ( парламенту тощо)

be arrested while in attendance — бути заарештованим за порушення парламентського імунітету під час присутності ( на засіданні законодавчого органу), підлягати арешту на засіданні законодавчого органу

be brought to punishment for crime — = be brought to punishment for one's crime понести покарання за злочин

be brought to punishment for one's crime — = be brought to punishment for crime

be called as a witness for the defence — = be called as a witness for the defense викликатися в якості свідка захисту

be called as a witness for the defense — = be called as a witness for the defence

be called as a witness for the prosecution — викликатися в якості свідка обвинувачення

be covered by an extradition treaty — покриватися угодою про екстрадицію ( про злочин)

be defeated in a confidence vote — зазнавати поразки у голосуванні про вотум (не)довіри

be deprived of equal opportunities — бути позбавленим рівних можливостей

be disqualified from membership — ( of parliament) лишитися місця ( у парламенті) (про особу), не мати права бути членом ( парламенту)

be driven to madness by torture — збожеволіти від тортур

be elected for more than two terms — обиратися більше ніж на два терміни

be elected on the second ballot — = be elected on the second balloting бути обраним у другому турі виборів

be elected on the second balloting — = be elected on the second ballot

be engaged in activities that may endanger national security — займатися діяльність, що становить небезпеку для національної безпеки

be engaged in commercial activities — займатися комерційною діяльністю

be engaged in criminal activity — = be engaged in criminal activities займатися злочинною діяльністю

be engaged in criminal activities — = be engaged in criminal activity

be engaged in illicit activities — займатися недозволеною діяльність

be engaged in unlawful activities — займатися недозволеною діяльність

be entitled to humane treatment — мати право на гуманне поводження

be exempt from the jurisdiction of the receiving state — не підпадати під юрисдикцію держави-господаря

be exempt from the jurisdiction — не підпадати під юрисдикцію

be governed by international law — регулюватися міжнародним правом

be guaranteed by the constitution — гарантуватися конституцією

be held in preventive detention — утримуватися у попередньому ув'язненні

be immune from telephone tapping — бути захищеним від прослуховування телефону

be in de facto control of the territory — фактично контролювати територію

be in full control of the situation — контролювати становище

be indicted on corruption charges — обвинувачувати в корупції ( в обвинувальному акті)

be involved in criminal activity — = be involved in criminal activities займатися злочинною діяльністю

be involved in criminal activities — = be involved in criminal activity

be liable for all dilapidations — нести матеріальну відповідальність за всі пошкодження

be liable for tax under the act — оподатковуватися згідно закону ( про певний податок)

be not consistent in one's actions — бути непослідовним в своїх діях (вчинках)

be of a recommendatory character — = be of a recommendatory nature мати рекомендаційний характер

be of criminally punishable nature — мати кримінально караний характер

be on the register of a psychiatric clinic — перебувати на обліку у психіатричній лікарні

be overrepresented in a legislature — мати надлишок представництва в законодавчому органі

be placed under superintendence — = be placed under surveillance

be presented for the President's signature — подаватися на підпис Президенту ( про закон)

be punishable with two years' imprisonment — каратися двома роками ув'язнення

be put in charge of a judicial investigation — бути на чолі (очолювати) судового розслідування

be put in double jeopardy for the same offence — = be put in double jeopardy for the same offense судити двічі за один і той же злочин ( про злочинця)

be put in double jeopardy for the same offense — = be put in double jeopardy for the same offence

be recognized in international law — отримувати міжнародно-правове визнання

be reconstructed along democratic lines — демократизуватися

be regulated by international law — регламентуватися міжнародним правом

be released on an undertaking not to leave — ( a city) звільнятися під підписку про невиїзд ( з міста)

be resident out of the area of the court jurisdiction — проживати за межами юрисдикції суду

be responsible for one's actions — відповідати за свої дії (свою поведінку)

be subject to arbitrary judgement — = be subject to arbitrary judgment піддаватися довільному засудженню

be subject to arbitrary judgment — = be subject to arbitrary judgement

be subject to close control by legislation — = be subject to close control by legislation the courts підлягати суворому контролю з боку законодавчого органу (судів)

be subject to close control by legislation the courts — = be subject to close control by legislation

be subject to definition by the judiciary — підлягати визначенню судом (судовою владою)

be subject to immigration control — підлягати імміграційному контролю

be subject to legislative approval — підлягати затвердженню законодавчим органом

be subject to mandatory retirement at a fixed age — підлягати обов'язковому виходу у відставку (на пенсію) після досягнення визначеного віку

be subject to outside supervision — підлягати нагляду ззовні

be subject to state registration — підлягати державній реєстрації

be subject to the discretion of the court — вирішуватися судом; віддаватися на розсуд суду

be sure of one's identification — бути певним у правильності свого упізнання

be tried twice for the same offence — = be tried twice for the same offence offense судити двічі за один і той же злочин ( про злочинця)

be tried twice for the same offence offense — = be tried twice for the same offence

be under round-the-clock surveillance — перебувати під цілодобовим спостереженням

be under the control of the United Nations — перебувати під контролем ООН

be under the influence of alcohol — = be under the effect of alcohol

be under the influence of alcohol drugs — = be under the effect of alcohol

be under the effect of alcohol drugs — = be under the effect of alcohol

be underrepresented in a legislature — бути недостатньо представленим в законодавчому органі

be within reach of the interested public — бути доступним для зацікавлених осіб

- be arrested on a charge
- be brought before a court
- be brought before a magistrate
- be effective as law
- be punished on an indictment
- be shaken on cross-examination
- be a fugitive from justice
- be a judge
- be a lawyer
- be a party to a crime
- be a representative
- be a violation
- be about to commit an offence
- be about to commit an offense
- be above the law
- be absent
- be absent from court
- be absent from duty
- be absent from work
- be accountable
- be accused
- be accused of bribe-taking
- be accused of high treason
- be actionable
- be actionable on proof
- be admitted to bail
- be admitted to citizenship
- be admitted to the bar
- be affixed
- be allowed as evidence
- be allowed in evidence
- be ambushed
- be answerable
- be appointed by the president
- be appointed a judge
- be approved by the legislature
- be armed
- be arrested en masse
- be at fault
- be at law
- be at quarrel
- be at the Bar
- be at the crime scene
- be at war
- be authorized by the situation
- be aware
- be aware of a risk
- be aware of one's rights
- be aware of the crime
- be based
- be behind bars
- be beneath one's dignity
- be biased
- be booked for speeding
- be born in lawful wedlock
- be brought to court for trial
- be brought up
- be brought up to one's trial
- be called to the Bar
- be called upon to testify
- be cast in lawsuit
- be censored
- be chairman
- be chairwoman
- be charged
- be charged on the article
- be charged with high treason
- be confirmed
- be considered an authority
- be constitutionally based
- be convicted of murder
- be criminally liable
- be debated
- be deemed harmful to health
- be defeated in elections
- be defined by law
- be deprived
- be deprived of legal validity
- be deprived of privileges
- be detained in one's home
- be discussed
- be dislocated
- be dispossessed
- be divorced
- be down for a speech
- be educated
- be educated in law
- be elected
- be elected by direct ballot
- be elected for a second term
- be elected President
- be eligible
- be eligible for an amnesty
- be eligible for consideration
- be engaged
- be engaged in prostitution
- be entangled by intrigue
- be entitled
- be entitled to an attorney
- be entitled to benefit
- be entitled to speak and vote
- be equal before the law
- be equal in rights
- be equally authentic
- be exact in one's payments
- be exempt from control
- be exempted from taxation
- be expert with a revolver
- be fined for speeding
- be found guilty
- be found guilty on all counts
- be found not guilty
- be free from forced marriage
- be given a clearance
- be given security clearance
- be governed
- be guaranteed against loss
- be guided
- be guilty
- be guilty of murder
- be head
- be heard by counsel
- be heard in one's defence
- be heard in one's defense
- be heavily taxed
- be held legally responsible
- be held liable
- be high on drugs
- be hurtful to the health
- be ignorant
- be immune
- be immune from attachment
- be immune from execution
- be immune from jurisdiction
- be immune from prosecution
- be immune from requisition
- be immune from search
- be implicated in a case
- be implicated in a crime
- be in a mora
- be in abeyance
- be in accordance with the law
- be in arrear
- be in arrears
- be in breach
- be in charge
- be in charge of a department
- be in conference
- be in continuous session
- be in control of one's actions
- be in control of the territory
- be in custody
- be in debt
- be in default
- be in dispute
- be in exile
- be in foster care
- be in hiding
- be in hock
- be in jail
- be in jeopardy
- be in office
- be in on a racket
- be in possession
- be in power
- be in prison
- be in protest
- be in session
- be in the chair
- be in the clear
- be in the committee
- be in the dock
- be in the majority
- be in the minority
- be in the possession
- be in trouble
- be in trouble with the law
- be inaugurated as president
- be incited
- be included in a commission
- be included in the amnesty
- be innocent of the crime
- be inspired
- be instigated
- be instructed in law
- be interdicted by law
- be involved
- be implicated in a case
- be implicated in the crime
- be legally entitled
- be legally obligated
- be legally responsible
- be levied with a tax
- be liable
- be liable to smth.
- be liable civilly
- be liable criminally
- be liable for confiscation
- be liable for punishment
- be liable for tax
- be liable to prosecution
- be made known
- be made widely known
- be morally bankrupt
- be number one on the hit list
- be of a recommendatory nature
- be of counsel
- be of full age
- be of legal age
- be of little legal consequence
- be of provocative character
- be on a death row
- be on a tour of inspection
- be on all fours
- be on charge
- be on duty
- be on leave
- be on one's trail
- be on patrol
- be on picket
- be on remand
- be on the downward path
- be on the floor
- be on the force
- be on the run
- be on the staff
- be on the stakeout
- be on the take
- be on the track
- be on the wanted circular
- be on the wanted list
- be operating illegally
- be out of court
- be out of it
- be out of uniform
- be out of work
- be out
- be outlawed
- be outside the reference
- be outvoted
- be persecuted
- be personally liable
- be placed in the dock
- be placed into the dock
- be placed under surveillance
- be popularly elected
- be prejudiced
- be present at the death
- be present at the hearing
- be privately owned
- be privileged from arrest
- be proctorized
- be prohibited by law
- be proscribed by law
- be prosecutable by law
- be prosecuted
- be proxy
- be pulled in for speeding
- be punishable
- be put in the dock
- be put into the dock
- be put on parole
- be put on trial
- be qualified for membership
- be raised to the bench
- be re-elected
- be received in audience
- be regulated
- be rehabilitated
- be released at large
- be released from prison
- be remiss in duties
- be responsible
- be rounded up
- be seised of an issue
- be sent on an embassy
- be sentenced to death
- be sentenced to life
- be served with a summons
- be sought for murder
- be steeped in crime
- be struck off the list
- be struck off the records
- be subject
- be subject to a rule
- be subject to an interception
- be subject to call
- be subject to control
- be subject to law
- be subject to licence
- be subject to license
- be subject to limitations
- be subject to penalty
- be subject to punishment
- be subject to qualifications
- be subject to ratification
- be subject to review
- be subject to sanction
- be subject to the supervision
- be subject to torture
- be subjected to censorship
- be subjected to discrimination
- be subjected to interrogation
- be subjected to penalty
- be subjected to persecution
- be subjected to reprisals
- be subjected to repressions
- be subjected to victimization
- be subordinate only to the law
- be subversive of discipline
- be sued
- be sued civilly
- be suspected
- be taxed
- be tortured to death
- be trained in law
- be trapped
- be treated as a crime
- be tried
- be under cognizance
- be under a ban
- be under a cloud
- be under a suspicion
- be under accusation
- be under age
- be under an accusation
- be under arrest
- be under constant surveillance
- be under debate
- be under discussion
- be under examination
- be under indictment
- be under investigation
- be under legal age
- be under surveillance
- be under suspicion
- be under the control
- be under the effect of alcohol
- be under the jurisdiction
- be unopposed in the election
- be unopposed in the elections
- be valid
- be valid for a certain period
- be vested in the people
- be vicariously liable
- be victimized
- be well versed in law
- be widely defined
- be within cognizance
- be without appeal
- be without further appeal
- be wrong

English-Ukrainian law dictionary > be
9 audit

ˈɔ:dɪt
1. сущ.
1) проверка, ревизия бухгалтерских книг, документов и отчетности to carry out, conduct an audit ≈ провести проверку, провести ревизию a tax audit ≈ проверка налогов
2) конечный документ по итогам ревизии
3) подробное, тщательное расследование
2. гл. проверять отчетность, ревизовать, проводить ревизию Syn: examine
проверка, ревизия (баланса, отчетности и т. п.) регулирование счетов между помещиком и арендатором (коммерческое) опрос потребителей > * ale "ревизорское пиво", особо крепкое пиво проверять( бухгалтерские книги, отчетность и т. п.) ;
проводить ревизию;
ревизовать - *ed and found correct проверено и найдено правильным посещать курс( в колледже и т. п.) в качестве вольнослушателя

access ~ вчт. контроль за доступом

administrative ~ внутренняя проверка хозяйственной деятельности

annual ~ ежегодная проверка (баланса, отчетности и т.п.)

audit анализ хозяйственной деятельности ~ аудит ~ опрос потребителей ~ проверка, ревизия бухгалтерских книг, документов и отчетности ~ проверка ~ проверка или ревизия отчетности ~ проверять или ревизовать отчетность ~ проверять отчетность ~ проверять отчетность, ревизовать ~ проводить ревизию ~ ревизия

~ of annual accounts проверка годовой отчетности ~ of annual accounts ревизия годовой отчетности

~ of financial records проверка финансовой отчетности

~ of security deposit holdings проверка хранения ценностей в банке

balance sheet ~ ревизия балансового отчета

cash ~ ревизия кассовых остатков cash ~ ревизия кассы

circulation ~ проверка распространения информации

code ~ вчт. ревизия программы

complete ~ полная ревизия

continuous ~ непрерывная ревизия

cradle-to-grave ~ непрерывная ревизия

cycle flow ~ периодическая ревизия движения денег

database ~ вчт. ревизия базы данных

detailed ~ детальная ревизия detailed ~ полная ревизия

efficiency ~ проверка эффективности

external ~ внешняя ревизия

grant ~ ревизия денежных выплат

green ~ неквалифицированная аудиторская проверка

in-depth ~ вчт. детальная ревизия

interim ~ анализ за неполный отчетный период interim ~ промежуточная ревизия interim ~ промежуточный анализ

internal ~ внутренняя ревизия

internal security ~ внутренняя ревизия ценных бумаг

limited ~ частичная ревизия

management ~ проверка деятельности руководителей

marketing ~ проверка сбыта

operational ~ оперативная проверка operational ~ оперативная ревизия

partial ~ частичная проверка

policy ~ ревизия деятельности предприятия

preliminary ~ предварительная проверка preliminary ~ предварительная ревизия

procedural ~ процедурная проверка

quality ~ контроль качества quality ~ проверка качества

restricted ~ выборочная проверка

special ~ специальная проверка

statutory ~ государственная ревизия

surprise ~ внезапная ревизия

systems ~ ревизия систем

tax field ~ проверка на месте правильности начисления налогов

test ~ контрольная проверка

transaction flow ~ (TFA) ревизия потока сделок

transactions ~ ревизия финансовых операций

unannounced ~ внезапная ревизия unannounced ~ необъявленная ревизия

voucher ~ предварительный контроль правильности хозяйственной операции

Большой англо-русский и русско-английский словарь > audit
10 office

ˈɔfɪs сущ.
1) а) пост, должность, служба assume an office be in office come into office enter upon office get into office hold office leave office resign office seek office an office under Government take office win office honorary office appointive office elective office high office б) долг, обязанность, функция It is my office to open the mail. ≈ В мои обязанности входит вскрывать почту. Syn: obligation, duty, business, function
2) а) контора, канцелярия, офис to be in the office ≈ служить в конторе, в канцелярии;
быть на месте at/in an office ≈ в офисе She works at our office. ≈ Она работает в нашем офисе. - branch office head office home office main office booking office box office ticket office dead-letter office doctor's office lawyer's office left-luggage office lost-and-found office lost property office met office meteorological office patent office post office printing office dentist's office recruiting office inquiry office office block public office б) ведомство, министерство;
управление Foreign Office Foreign and Commonwealth Office Home Office Office of Education в) кабинет, комната( занимаемая каким-л. должностным лицом) ;
авиац. сл. кабина пилота
3) а) услуга, помощь good offices Syn: service, kindness, attention б) мн. службы( коммунальные - сарай, гараж и т.п.) в) отхожее место
4) церковная служба;
обряд Office for the Dead Office of the Mass last offices
5) разг. знак, намек give the office take the office Syn: hint, signal служба, место, должность, пост - * under Government место на государственной службе - judicial * cудебная должность - holder of an * должностное лицо - to be in * занимать пост - to come into * принять дела;
приступить к исполнению служебных обязанностей - to take * вступить в должность;
приступить к исполнению служебных обязанностей - to leave * уйти со службы - he hasn't run for * for years он уже много лет не выставлял своей кандидатуры (на должность, пост и т. п.) - he was elected twice to the * of president он дважды избирался на пост президента нахождение у власти, на посту - term of * cрок полномочий - to renew the term of * возобновить мандат - to be in * быть у власти( о правительстве) входить в состав правительства, иметь министерский портфель - to take * прийти к власти - to put smb. in * поставить кого-л. у власти - to be corrupted by * поддаться разлагающему влиянию власти контора, офис, канцелярия - lawyer's * адвокатская контора - editorial * редакция - post * почтовое отделение;
почта - publishing * издательство - inquiry * справочное бюро - doctor's * (американизм) кабинет врача - recruiting * призывной пункт - * expenses расходы на оргтехнику - * appliances оргтехника - * hours часы работы учреждения;
приемные часы - his * hours are from 12 to 14 он бывает в конторе с 12 до 14 часов - * number исходящий номер - * furniture конторская мебель, конторское оборудование - * staff конторские служащие - * work канцелярская работа - our London * наше лондонское отделение;
наша контора в Лондоне - to work at an * служить в учреждении - to be in an * быть служащим, клерком и т. п. служебное помещение, кабинет, офис - private * личный кабинет - the chairman's * is to the left кабинет председателя налево фирма, компания, особ. страховая компания( собирательнле) конторские служающие;
служащие учреждений;
клерки;
сотрудники предприятия - the whole * was at her wedding на ее свадьбе присутствовали все сотрудники отдела ведомство, министерство;
управление;
комитет - War O. военное министерство - (the) Foreign O. министерство иностранных дел - Сolonial O. министерство по делам заморских территорий управление, отдел, бюро - International Labour O. международное бюро труда - Record O. Государственный архив - Patent O. патентное бюро - O. of Education упрвление по вопросам образования подсобные помещения;
службы при доме (кладовые и т. п.) конюшни, амбары. коровники и т. п. на ферме обязанность, долг;
функция;
задача;
роль;
предназначение - little domestic *s несложные домашние обязанности - the * of host обязанности хозяина - consular * функции консула, консульские обязанности - he performs the * of treasurer он выполняет фунции казначея услуга;
помощь - good *s добные услуги - ill * плохая услуга религиозный обря;
церковная служба, ежедневное чтение молитв и псалмов;
заупокойная месса - O. of Baptism обряд крещения - O. for the Dead заупокойная служба - O. of the Mass обедня - to say one's * читать вечерюю или утреннюю молитву - to perform the last *s for smb. совершать погребальный обряд над кем-л. (сленг) намек, сведения, знак;
тайный сигнал - to give the * сделать намек;
дать сведения > fat * доходное место > *s of profit оплачиваемый пост (занятие которого членом парламента влечет за собой его отставку) > Holy O. (историческое) Святая палата( официальное название инквизиции) accident ~ бюро по несчастным случаям accountant's ~ бухгалтерия accounting ~ бухгалтерия ~ служба, должность;
an office under Government место на государственной службе;
an honorary office почетная должность under: England ~ the Stuarts Англия в эпоху Стюартов;
an office under Government государственная служба application for ~ просьба о зачислении на должность appointment to ~ назначение на должность appointment to ~ назначение на место appointment to ~ назначение на пост assay ~ пробирная палата assessment ~ налоговое управление audit ~ ревизионное управление automated ~ автоматизированное бюро to take (или to enter upon) ~ вступать в должность;
to be in office быть у власти ~ контора, канцелярия;
амер. кабинет врача;
to be in the office служить в конторе, в канцелярии;
dentist's office амер. зубоврачебный кабинет booking ~ билетная касса branch ~ отделение branch ~ филиал branch post ~ местное почтовое отделение branch post ~ филиал почтового отделения broking firm's ~ представительство брокерской фирмы building ~ строительное управление business ~ торговая контора Cabinet ~ секретариат кабинета министров cargo registration ~ бюро регистрации грузов cash ~ касса cash ~ помещение кассы cashier's ~ касса cashier's ~ помещение кассы central ~ главная контора central ~ главный офис clearance ~ расчетная палата clearance ~ расчетное учреждение clearing ~ расчетная палата clearing ~ расчетное учреждение company registration ~ бюро регистрации компаний complaints ~ бюро рекламаций county revenue ~ налоговая инспекция округа criminal records ~ учреждение, ведущее регистрацию преступлений customs ~ таможня data processing ~ отдел обработки данных delivery post ~ почтовое отделение доставки ~ контора, канцелярия;
амер. кабинет врача;
to be in the office служить в конторе, в канцелярии;
dentist's office амер. зубоврачебный кабинет dismissal from ~ освобождение от должности dispatch ~ экспедиционная контора distraint ~ орган, налагающий арест на имущество в обеспечение выполнения долга district ~ окружная контора district ~ районное отделение district ~ районный офис drawing ~ конструкторский отдел drawing ~ конструкторское бюро eligibility for ~ право на занятие должности eligible for ~ имеющий право на занятие должности employment ~ бюро по найму рабочей силы employment ~ бюро по трудоустройству exchange control ~ центр валютного контроля exchange ~ пункт обмена валюты express parcels ~ отделение срочной доставки посылок foreign exchange ~ пункт обмена иностранной валюты forwarding ~ станция отправления forwarding ~ транспортно-экспедиторская контора forwarding ~ транспортно-экспедиторское учреждение front ~ администрация корпорации front ~ главное управление front ~ дилерская комната front ~ дирекция front ~ правление фирмы front ~ руководство организации front ~ руководящие круги full-time ~ штатная должность general post ~ главный почтамт to get (или to come) into ~ принять дела, приступить к исполнению служебных обязанностей;
to win office победить на выборах, прийти к власти ~ разг. намек, знак;
to give (to take) the office сделать (понять) намек ~ услуга;
good office любезность, одолжение;
ill office плохая услуга government ~ правительственное учреждение head ~ главная контора head ~ правление head ~ управление head post ~ почт. главный почтамт honorary ~ неоплачиваемая должность honorary ~ почетная должность housing ~ управление по жилищному строительству ~ услуга;
good office любезность, одолжение;
ill office плохая услуга in ~ в должности in ~ у власти ineligible for ~ лишенный права занятия должности, лишенный права на пребывание в должности information ~ справочно-информационное бюро inquiry ~ справочное бюро inquiry ~ справочный стол recruiting ~ призывной пункт;
inquiry office справочное бюро;
our London office наш филиал в Лондоне issuing ~ отдел исходящих документов ~ обязанность, долг;
функция;
it is my office to open the mail в мои обязанности входит вскрывать почту joint sales ~ совместный отдел сбыта judicial ~ судебная должность judicial ~ юридическое бюро (палаты лордов) labour ~ отдел кадров land registry ~ государственная контора, регистрирующая земельные сделки ~ церковная служба;
обряд;
Office for the Dead заупокойная служба;
the Office of the Mass обедня;
the last offices похоронный обряд law ~ адвокатская фирма law ~ контора адвокатов law ~ судебное ведомство law ~ юридическая фирма to hold ~ занимать пост;
to leave (или to resign) office уйти с должности licensing ~ отдел лицензий life ~ контора по страхованию жизни local branch ~ контора местного отделения local government ~ муниципальное учреждение local ~ местная контора;
местное бюро local ~ местная контора lost property ~ бюро находок luggage registration ~ отделение регистрации багажа main ~ главная контора main ~ главное управление mining ~ управление горной промышленности ministerial ~ канцелярия министра ministerial ~ министерство misconduct in ~ нарушение служебных обязанностей municipal architect's ~ управление архитектора города municipal ~ муниципальное управление national debt ~ отдел банка по государственному долгу national registration ~ государственное бюро записи актов гражданского состояния non-eligibility for ~ отсутствие права на занятие должности non-eligible for ~ не имеющий права на зянятие должности notary's ~ нотариальная контора office бюро ~ ведомство, министерство, контора, канцелярия ~ ведомство, министерство;
управление;
Office of Education Федеральное управление просвещения (в США) ~ ведомство ~ должность ~ канцелярия ~ контора, канцелярия;
амер. кабинет врача;
to be in the office служить в конторе, в канцелярии;
dentist's office амер. зубоврачебный кабинет ~ контора ~ министерство ~ разг. намек, знак;
to give (to take) the office сделать (понять) намек ~ обязанность, долг;
функция;
it is my office to open the mail в мои обязанности входит вскрывать почту ~ обязанность ~ офис ~ пост ~ расследование по вопросам, связанным с правом короны на недвижимое или движимое имущество ~ служба, должность;
an office under Government место на государственной службе;
an honorary office почетная должность ~ служба ~ pl службы при доме (кладовые и т. п.) ~ служебное помещение ~ управление ~ услуга ~ услуга;
good office любезность, одолжение;
ill office плохая услуга ~ учреждение ~ функция ~ церковная служба;
обряд;
Office for the Dead заупокойная служба;
the Office of the Mass обедня;
the last offices похоронный обряд ~ block административное здание;
здание, в котором помещаются конторы разных фирм ~ церковная служба;
обряд;
Office for the Dead заупокойная служба;
the Office of the Mass обедня;
the last offices похоронный обряд ~ ведомство, министерство;
управление;
Office of Education Федеральное управление просвещения (в США) ~ of future отдел перспективного планирования ~ of issue эмитент ~ of notary public государственная нотариальная контора ~ of patent agents бюро патентных поверенных ~ церковная служба;
обряд;
Office for the Dead заупокойная служба;
the Office of the Mass обедня;
the last offices похоронный обряд recruiting ~ призывной пункт;
inquiry office справочное бюро;
our London office наш филиал в Лондоне paperless ~ вчт. безбумажное учреждение paperless ~ организация с безбумажным делопроизводством parcels ~ грузовая контора parcels ~ ж.-д. посылочное отделение patent ~ патентное бюро patent ~ патентное ведомство patent: ~ office бюро патентов;
patent right амер. патент pay ~ платежная касса pay ~ платежное учреждение pay ~ финансовая часть payment ~ касса period in ~ период нахождения в должности personnel ~ отдел кадров placement ~ бюро трудоустройства post ~ почтовое отделение prefect's ~ префектура Prime Minister's Office канцелярия премьер-министра public employment ~ государственная контора по трудоустройству public ~ государственное учреждение public ~ муниципальное учреждение public: ~ общественный;
государственный;
public man общественный деятель;
public office государственное, муниципальное или общественное учреждение public prosecutor's ~ прокуратура public record ~ государственный архив record: Record Office, Public Record Office Государственный архив public relations ~ отдел по связям с общественными организациями purchasing ~ офис компании, где оформляются все ее покупки Record Office государственный архив (Великобритания) record: Record Office, Public Record Office Государственный архив recruiting ~ призывной пункт;
inquiry office справочное бюро;
our London office наш филиал в Лондоне regional ~ региональное бюро regional ~ региональное управление register ~ бюро записи актов гражданского состояния register ~ регистратура register: ~ office = registry registered ~ зарегистрированная контора registered ~ официальный адрес правления компании registered ~ юридический адрес компании registrar's ~ регистрационное бюро registry ~ регистратура;
отдел записи актов гражданского состояния removal from ~ смещение с должности representative ~ представительство revenue ~ бюро налогов и сборов salary ~ отдел заработной платы sales ~ отдел сбыта shipping ~ транспортная контора social service ~ бюро социального обслуживания social welfare ~ бюро социального обеспечения sorting ~ сортировочный отдел State Accident Compensation Office Государственное управление (бюро) по выплате компенсаций в связи с несчастным случаем status inquiry ~ орган обследования общественного положения to take (или to enter upon) ~ вступать в должность;
to be in office быть у власти take ~ вступать в должность tax collector's ~ налоговое управление tax ~ налоговое управление ticket ~ билетная касса tourist information ~ туристическое бюро vacant ~ вакансия vacant ~ вакантная должность wage ~ касса wage ~ расчетный отдел to get (или to come) into ~ принять дела, приступить к исполнению служебных обязанностей;
to win office победить на выборах, прийти к власти

Большой англо-русский и русско-английский словарь > office
11 PRT

1) Общая лексика: Provincial Reconstruction Team, Pressure Relief Technology

2) Военный термин: Personal Rapid Transit, Physical Readiness Test, Pivotal Response Training, packet radio terminal, parachute radio transmitter, periodic reevaluation tests, personnel reaction time, personnel research test, portable radiotelephone, primary reference terminal, procurement review team, production reliability test, publication requirement tables, pulsed radar transmitter

3) Техника: paraboloid radio telescope, passive range tracking, pattern recognition technique, pressurized relief tank, program review team, prompt relief trip, pulse recurrence time

4) Химия: Precomputed Radiance Transfer

5) Железнодорожный термин: Parr Terminal Railroad

6) Юридический термин: Positive Reinforcement Training

7) Автомобильный термин: personal rapid transit - система скоростных пассажирских перевозок, Pressure Relief Thermostat

8) Сокращение: Protease Reverse Transcriptase, pulse-repetition time

9) Физиология: Patient refused test

10) Электроника: Planar Resistor Technology, Purge Resonance Technology

11) Вычислительная техника: Portable Remote Terminal, program reference table

12) Нефть: испытания продукции на надёжность (production reliability test)

13) Онкология: Progressive Regeneration Treatment

14) Воздухоплавание: Primary Ranging Test

15) Метрология: платиновый термометр сопротивления (platinum resistance thermometer)

16) Фирменный знак: Precision Records And Tapes

17) Деловая лексика: налог на доход от продажи нефти (petroleum revenue tax)

18) Сетевые технологии: Pci Routing Table

19) ЕБРР: Privatisation and Restructuring Team

20) Ядерная физика: Platinum Resistance Thermometer

21) Пластмассы: Polymer Reinforced Technology

22) Медицинская техника: pneumatic respiration transducer

23) Расширение файла: P-CAD Component, PTC Pro/ ENGINEER part, Printer driver (Dr. Halo), P-CAD component (P-CAD)

24) Нефть и газ: инструмент для извлечения трубы, приспособление для подъёма трубы, pipeline recovery tool, приспособления для крепления труб при подъеме, pipeline retrieval tools

25) Военно-политический термин: группа по восстановлению провинции (Provincial Reconstruction Team)

26) Каспий: petroleum revenue tax

27) NYSE. Prime Retail, Inc.

28) НАСА: Peer Review Team

Универсальный англо-русский словарь > PRT
12 prt

1) Общая лексика: Provincial Reconstruction Team, Pressure Relief Technology

2) Военный термин: Personal Rapid Transit, Physical Readiness Test, Pivotal Response Training, packet radio terminal, parachute radio transmitter, periodic reevaluation tests, personnel reaction time, personnel research test, portable radiotelephone, primary reference terminal, procurement review team, production reliability test, publication requirement tables, pulsed radar transmitter

3) Техника: paraboloid radio telescope, passive range tracking, pattern recognition technique, pressurized relief tank, program review team, prompt relief trip, pulse recurrence time

4) Химия: Precomputed Radiance Transfer

5) Железнодорожный термин: Parr Terminal Railroad

6) Юридический термин: Positive Reinforcement Training

7) Автомобильный термин: personal rapid transit - система скоростных пассажирских перевозок, Pressure Relief Thermostat

8) Сокращение: Protease Reverse Transcriptase, pulse-repetition time

9) Физиология: Patient refused test

10) Электроника: Planar Resistor Technology, Purge Resonance Technology

11) Вычислительная техника: Portable Remote Terminal, program reference table

12) Нефть: испытания продукции на надёжность (production reliability test)

13) Онкология: Progressive Regeneration Treatment

14) Воздухоплавание: Primary Ranging Test

15) Метрология: платиновый термометр сопротивления (platinum resistance thermometer)

16) Фирменный знак: Precision Records And Tapes

17) Деловая лексика: налог на доход от продажи нефти (petroleum revenue tax)

18) Сетевые технологии: Pci Routing Table

19) ЕБРР: Privatisation and Restructuring Team

20) Ядерная физика: Platinum Resistance Thermometer

21) Пластмассы: Polymer Reinforced Technology

22) Медицинская техника: pneumatic respiration transducer

23) Расширение файла: P-CAD Component, PTC Pro/ ENGINEER part, Printer driver (Dr. Halo), P-CAD component (P-CAD)

24) Нефть и газ: инструмент для извлечения трубы, приспособление для подъёма трубы, pipeline recovery tool, приспособления для крепления труб при подъеме, pipeline retrieval tools

25) Военно-политический термин: группа по восстановлению провинции (Provincial Reconstruction Team)

26) Каспий: petroleum revenue tax

27) NYSE. Prime Retail, Inc.

28) НАСА: Peer Review Team

Универсальный англо-русский словарь > prt
13 land

1) земля (в т. ч. адмін.-терит. одиниця в Австрії і ФРН); країна, держава; земельна власність, нерухомість

2) опинятися; спіймати ( злочинця тощо); повертати ( втікача до в'язниці тощо)

•

land owned by local authorities — земля, що знаходиться у володінні місцевих властей

- land a criminal
- land acquisition
- land-agent
- land and buildings
- land assessment
- land bank
- land-based pollution
- land behind bars
- land cadaster
- land cadastre
- land carrier
- land certificate
- land charge
- land charges
- land charges act
- land charges law
- land charges register
- land code
- land contract
- land court
- land damages
- land dispute
- land domain
- land entitlement
- land forces
- land fraud
- land frontier
- land holder
- land in prison
- land jobber
- land law
- land laws
- land-locked
- land-locked country
- land mortgage
- land next to a home
- land office
- land ownership
- land parceling
- land parcelling
- land patent
- land possession
- land power
- land privatization
- land records
- land reform
- land register
- land register number
- land registration
- land registration act
- land registration law
- land registration endorsement
- land registration system
- land registry
- land registry certificate
- land registry office
- land rent
- land speculation
- land speculator
- land surveyor
- land tax
- land taxation
- land tenure
- land tribunal
- land use
- land use map
- land-use system
- land utilization
- land-utilization system
- land valuation
- land valuation officer
- land value
- land value tax
- land value taxation
- land waiter

English-Ukrainian law dictionary > land
14 personal

1) індивідуальний, особистий, персональний

2) адміністратор спадщини

•

personal larceny without contact — викрадення майна в особи без фізичного контакту з нею

- personal action
- personal assets
- personal authority
- personal authorship
- personal behavior
- personal belongings
- personal circumstances
- personal consumption fund
- personal crime
- personal data
- personal defence
- personal defense
- personal dependent
- personal domicile
- personal effects
- personal enrichment
- personal estate
- personal execution
- personal experience
- personal fault
- personal files
- personal freedom
- personal gain
- personal grievance
- personal guarantee
- personal history
- personal hostility
- personal identification
- personal identity
- personal immunity
- personal immunity of diplomats
- personal income tax
- personal independence
- personal injury
- personal-injury action
- personal-injury award
- personal insurance
- personal investigation
- personal investigator
- personal irresponsibility
- personal jurisdiction
- personal larceny
- personal larceny with contact
- personal law
- personal law of origin
- personal liability
- personal liberties
- personal liberty
- personal moral code
- personal notice
- personal obligation
- personal observation
- personal opinion
- personal possession
- personal possessions
- personal power
- personal privacy
- personal privilege
- personal property
- personal records
- personal remedy
- personal representative
- personal restraint
- personal right
- personal rights and freedoms
- personal savings
- personal security
- personal security of citizens
- personal self-defence
- personal self-defense
- personal servant
- personal service
- personal servitude
- personal solicitation
- personal stake in the outcome
- personal status
- personal statute
- personal subsidiary plot
- personal supremacy
- personal surety
- personal tax
- personal theft
- personal title
- personal tort
- personal union
- personal use
- personal view of a judge
- personal violence
- personal weapon

English-Ukrainian law dictionary > personal
15 office

[ˈɔfɪs]

accident office бюро по несчастным случаям accountant's office бухгалтерия accounting office бухгалтерия office служба, должность; an office under Government место на государственной службе; an honorary office почетная должность under: England office the Stuarts Англия в эпоху Стюартов; an office under Government государственная служба application for office просьба о зачислении на должность appointment to office назначение на должность appointment to office назначение на место appointment to office назначение на пост assay office пробирная палата assessment office налоговое управление audit office ревизионное управление automated office автоматизированное бюро to take (или to enter upon) office вступать в должность; to be in office быть у власти office контора, канцелярия; амер. кабинет врача; to be in the office служить в конторе, в канцелярии; dentist's office амер. зубоврачебный кабинет booking office билетная касса branch office отделение branch office филиал branch post office местное почтовое отделение branch post office филиал почтового отделения broking firm's office представительство брокерской фирмы building office строительное управление business office торговая контора Cabinet office секретариат кабинета министров cargo registration office бюро регистрации грузов cash office касса cash office помещение кассы cashier's office касса cashier's office помещение кассы central office главная контора central office главный офис clearance office расчетная палата clearance office расчетное учреждение clearing office расчетная палата clearing office расчетное учреждение company registration office бюро регистрации компаний complaints office бюро рекламаций county revenue office налоговая инспекция округа criminal records office учреждение, ведущее регистрацию преступлений customs office таможня data processing office отдел обработки данных delivery post office почтовое отделение доставки office контора, канцелярия; амер. кабинет врача; to be in the office служить в конторе, в канцелярии; dentist's office амер. зубоврачебный кабинет dismissal from office освобождение от должности dispatch office экспедиционная контора distraint office орган, налагающий арест на имущество в обеспечение выполнения долга district office окружная контора district office районное отделение district office районный офис drawing office конструкторский отдел drawing office конструкторское бюро eligibility for office право на занятие должности eligible for office имеющий право на занятие должности employment office бюро по найму рабочей силы employment office бюро по трудоустройству exchange control office центр валютного контроля exchange office пункт обмена валюты express parcels office отделение срочной доставки посылок foreign exchange office пункт обмена иностранной валюты forwarding office станция отправления forwarding office транспортно-экспедиторская контора forwarding office транспортно-экспедиторское учреждение front office администрация корпорации front office главное управление front office дилерская комната front office дирекция front office правление фирмы front office руководство организации front office руководящие круги full-time office штатная должность general post office главный почтамт to get (или to come) into office принять дела, приступить к исполнению служебных обязанностей; to win office победить на выборах, прийти к власти office разг. намек, знак; to give (to take) the office сделать (понять) намек office услуга; good office любезность, одолжение; ill office плохая услуга government office правительственное учреждение head office главная контора head office правление head office управление head post office почт. главный почтамт honorary office неоплачиваемая должность honorary office почетная должность housing office управление по жилищному строительству office услуга; good office любезность, одолжение; ill office плохая услуга in office в должности in office у власти ineligible for office лишенный права занятия должности, лишенный права на пребывание в должности information office справочно-информационное бюро inquiry office справочное бюро inquiry office справочный стол recruiting office призывной пункт; inquiry office справочное бюро; our London office наш филиал в Лондоне issuing office отдел исходящих документов office обязанность, долг; функция; it is my office to open the mail в мои обязанности входит вскрывать почту joint sales office совместный отдел сбыта judicial office судебная должность judicial office юридическое бюро (палаты лордов) labour office отдел кадров land registry office государственная контора, регистрирующая земельные сделки office церковная служба; обряд; Office for the Dead заупокойная служба; the Office of the Mass обедня; the last offices похоронный обряд law office адвокатская фирма law office контора адвокатов law office судебное ведомство law office юридическая фирма to hold office занимать пост; to leave (или to resign) office уйти с должности licensing office отдел лицензий life office контора по страхованию жизни local branch office контора местного отделения local government office муниципальное учреждение local office местная контора; местное бюро local office местная контора lost property office бюро находок luggage registration office отделение регистрации багажа main office главная контора main office главное управление mining office управление горной промышленности ministerial office канцелярия министра ministerial office министерство misconduct in office нарушение служебных обязанностей municipal architect's office управление архитектора города municipal office муниципальное управление national debt office отдел банка по государственному долгу national registration office государственное бюро записи актов гражданского состояния non-eligibility for office отсутствие права на занятие должности non-eligible for office не имеющий права на зянятие должности notary's office нотариальная контора office бюро office ведомство, министерство, контора, канцелярия office ведомство, министерство; управление; Office of Education Федеральное управление просвещения (в США) office ведомство office должность office канцелярия office контора, канцелярия; амер. кабинет врача; to be in the office служить в конторе, в канцелярии; dentist's office амер. зубоврачебный кабинет office контора office министерство office разг. намек, знак; to give (to take) the office сделать (понять) намек office обязанность, долг; функция; it is my office to open the mail в мои обязанности входит вскрывать почту office обязанность office офис office пост office расследование по вопросам, связанным с правом короны на недвижимое или движимое имущество office служба, должность; an office under Government место на государственной службе; an honorary office почетная должность office служба office pl службы при доме (кладовые и т. п.) office служебное помещение office управление office услуга office услуга; good office любезность, одолжение; ill office плохая услуга office учреждение office функция office церковная служба; обряд; Office for the Dead заупокойная служба; the Office of the Mass обедня; the last offices похоронный обряд office block административное здание; здание, в котором помещаются конторы разных фирм office церковная служба; обряд; Office for the Dead заупокойная служба; the Office of the Mass обедня; the last offices похоронный обряд office ведомство, министерство; управление; Office of Education Федеральное управление просвещения (в США) office of future отдел перспективного планирования office of issue эмитент office of notary public государственная нотариальная контора office of patent agents бюро патентных поверенных office церковная служба; обряд; Office for the Dead заупокойная служба; the Office of the Mass обедня; the last offices похоронный обряд recruiting office призывной пункт; inquiry office справочное бюро; our London office наш филиал в Лондоне paperless office вчт. безбумажное учреждение paperless office организация с безбумажным делопроизводством parcels office грузовая контора parcels office ж.-д. посылочное отделение patent office патентное бюро patent office патентное ведомство patent: office office бюро патентов; patent right амер. патент pay office платежная касса pay office платежное учреждение pay office финансовая часть payment office касса period in office период нахождения в должности personnel office отдел кадров placement office бюро трудоустройства post office почтовое отделение prefect's office префектура Prime Minister's Office канцелярия премьер-министра public employment office государственная контора по трудоустройству public office государственное учреждение public office муниципальное учреждение public: office общественный; государственный; public man общественный деятель; public office государственное, муниципальное или общественное учреждение public prosecutor's office прокуратура public record office государственный архив record: Record Office, Public Record Office Государственный архив public relations office отдел по связям с общественными организациями purchasing office офис компании, где оформляются все ее покупки Record Office государственный архив (Великобритания) record: Record Office, Public Record Office Государственный архив recruiting office призывной пункт; inquiry office справочное бюро; our London office наш филиал в Лондоне regional office региональное бюро regional office региональное управление register office бюро записи актов гражданского состояния register office регистратура register: office office = registry registered office зарегистрированная контора registered office официальный адрес правления компании registered office юридический адрес компании registrar's office регистрационное бюро registry office регистратура; отдел записи актов гражданского состояния removal from office смещение с должности representative office представительство revenue office бюро налогов и сборов salary office отдел заработной платы sales office отдел сбыта shipping office транспортная контора social service office бюро социального обслуживания social welfare office бюро социального обеспечения sorting office сортировочный отдел State Accident Compensation Office Государственное управление (бюро) по выплате компенсаций в связи с несчастным случаем status inquiry office орган обследования общественного положения to take (или to enter upon) office вступать в должность; to be in office быть у власти take office вступать в должность tax collector's office налоговое управление tax office налоговое управление ticket office билетная касса tourist information office туристическое бюро vacant office вакансия vacant office вакантная должность wage office касса wage office расчетный отдел to get (или to come) into office принять дела, приступить к исполнению служебных обязанностей; to win office победить на выборах, прийти к власти

English-Russian short dictionary > office
16 management

ˈmænɪdʒmənt сущ.
1) управление;
заведование, руководство, менеджмент The zoo needed better management rather than more money. ≈ Зоопарку требуются не столько деньги сколько хорошее руководство. the management of the mining industry ≈ управление горной промышленностью having just completed a management studies course ≈ только что окончил курсы по менеджменту management of news
2) (the management) правление;
администрация, дирекция
3) а) умение владеть( инструментом, оружием и т. п.) б) умение справляться (с делами, ситуацией и т. п.) в) достижение цели с помощью хитрости и т. п.;
прием, уловка, хитрость We rely not upon management or trickery, but upon our own hearts and hands. (Jowett) ≈ Мы расчитываем не на хитрости и обман, а на наши собственные сердца и руки. Syn: trick
1., ruse
4) уст. осторожное, бережное, чуткое отношение (к людям) управление, заведование;
менеджмент - the * of state affairs управление государственными делами - effective * действенное руководство - * experts специалисты по делам управления;
администраторы высшего класса - middle * среднее звено руководства - top * высшее руководство - * by objectives( техническое) (программно-) целевое управление - * by exception( техническое) управление по отклонениям - * of labour (медицина) ведение родов - to develop appropriate * skills развивать необходимые административные навыки - the failure of the scheme was due to bad * провал этого плана явился следствием плохого руководства (the *) (собирательнле) правление;
дирекция, администрация - the * of the factory дирекция фабрики - labour and * failed to agree on wages рабочие и администрация не договорились о заработной плате умение владеть (инструментом) умение справляться (с работой) хитрость, уловка - it needed /took/ a good deal of * to persuade him потребовалось немало хитрости /уловок/, чтобы убедить его( устаревшее) осторожное, бережное, чуткое отношение (к людям) account ~ ведение счетов asset ~ управление активами asset-liability ~ регулирование актива и пассива bad ~ неквалифицированное управление bank ~ управление банком budget ~ контроль и регулирование бюджета budgetary ~ бюджетное регулирование business ~ руководство торгово-промышленной деятельностью business ~ управление торгово-промышленным предприятием capital ~ контроль и регулирование капитала case ~ управление делами cash ~ контроль и регулирование денежных операций cash ~ управление наличностью central ~ главная дирекция central ~ центральная администрация computer-assisted ~ автоматизированное управление configuration ~ вчт. управление конфигурацией credit line ~ регулирование кредитной линии daily ~ повседневное руководство data ~ вчт. управление данными database ~ вчт. управление базой данных debt ~ контроль и регулирование долговых отношений debt ~ управление долгом demand ~ контроль и регулирование спроса energy ~ управление энергетикой environmental ~ меры по охране окружающей среды environmental ~ меры по рациональному использованию окружающей среды factory ~ управление предприятием file ~ вчт. управление файлом financial ~ управление финансами financial ~ управление финансовой деятельностью fund ~ управление фондом government debt ~ государственное регулирование долговых отношений group ~ коллективное руководство household ~ ведение домашнего хозяйства import ~ регулирование импорта inept ~ неумелое управление information systems ~ управление информационными системами inventory ~ управление запасами inventory ~ управление материально-техническим снабжением investment ~ управление капиталовложениями investment ~ управление портфелем ценных бумаг ~ хитрость, уловка;
it took a good deal of management to make him do it потребовалось много уловок, чтобы заставить его сделать это job ~ организация труда join the ~ входить в руководство labour ~ организация труда landscape ~ управление ландшафтом liquidity ~ управление ликвидностью management администрация ~ дирекция ~ заведование ~ менеджмент ~ орган управления ~ организация производства ~ осторожное, бережное, чуткое отношение (к людям) ~ правление, дирекция, администрация ~ (the ~) правление;
дирекция, администрация ~ правление ~ руководство ~ умение владеть (инструментом) ;
умение справляться (с работой) ~ умение справляться (с работой) ~ умение справляться ~ умение справляться с работой ~ управление, заведование ~ управление;
заведование ~ управление ~ управленческий аппарат ~ хитрость, уловка;
it took a good deal of management to make him do it потребовалось много уловок, чтобы заставить его сделать это ~ хитрость, уловка ~ by interest rates управление путем контроля процентных ставок ~ by rules управление по установленным правилам ~ of agreement контроль выполнения соглашения ~ of assets управление активами ~ of capital управление капиталом ~ of finances управление финансовой деятельностью ~ of positions регулирование наличия ценных бумаг и других финансовых активов ~ of positions регулирование остатка средств на счете materiel ~ склад. управление материально-техническим обеспечением memory ~ вчт. управление памятью middle ~ среднее административное звено municipal ~ городская администрация overall ~ полное управление personnel ~ руководство кадрами personnel ~ трудовые отношения personnel ~ управление кадрами personnel: ~ management руководство кадрами;
personnel department отдел кадров или личного состава planned ~ плановое управление plant ~ заводоуправление poor ~ неудовлетворительное управление portfolio ~ контроль и регулирование портфеля активов portfolio ~ управление портфелем ценных бумаг price ~ контроль цен production ~ управление производством program ~ вчт. управление разработкой программ project ~ управление проектом property ~ управление недвижимым имуществом public ~ государственное управление quality ~ управление качеством queue ~ вчт. организация очереди records ~ делопроизводство records ~ оперативный учет responsible ~ ответственное руководство revenue yield ~ контроль выручки risk ~ управление при допущении риска risk ~ управление риском screen ~ вчт. управление экраном senior ~ высшая администрация корпорации senior ~ высшее исполнительное руководство software ~ вчт. управление разработкой программного обеспечения staff ~ функциональное руководство state ~ государственное управление station ~ вчт. диспетчер станции stock-exchange ~ управление фондовой биржей supply ~ управление поставками system ~ вчт. сопровождение системы task ~ вчт. управление задачами tax ~ налоговый контроль top ~ высшее руководство treasury ~ управление финансами unified ~ совместное управление urban ~ управление городом virtual storage ~ вчт. управление виртуальной памятью visible ~ видимое управление works ~ дирекция завода works ~ заводоуправление works ~ управление предприятием

Большой англо-русский и русско-английский словарь > management
17 that

1. ðæt plural - those; adjective
(used to indicate a person, thing etc spoken of before, not close to the speaker, already known to the speaker and listener etc: Don't take this book - take that one; At that time, I was living in Italy; When are you going to return those books?) ese, esa, esos, esas; aquel, aquella, aquellos, aquellas

2. pronoun
(used to indicate a thing etc, or (in plural or with the verb be) person or people, spoken of before, not close to the speaker, already known to the speaker and listener etc: What is that you've got in your hand?; Who is that?; That is the Prime Minister; Those present at the concert included the composer and his wife.) ese, esa, esos, esas; aquel, aquella, aquellos, aquellas

3. ðət, ðæt relative pronoun
(used to refer to a person, thing etc mentioned in a preceding clause in order to distinguish it from others: Where is the parcel that arrived this morning?; Who is the man (that) you were talking to?)

4. ðət, ðæt conjunction
1) ((often omitted) used to report what has been said etc or to introduce other clauses giving facts, reasons, results etc: I know (that) you didn't do it; I was surprised (that) he had gone.) que

2) (used to introduce expressions of sorrow, wishes etc: That I should be accused of murder!; Oh, that I were with her now!) y pensar que; ojalá

5.
adverb
(so; to such an extent: I didn't realize she was that ill.) tan

- like that
- that's that

that¹ adj ese / aquel

who lives in that house? ¿quién vive en esa casa?

did you bring that book? ¿has traído aquel libro?

El plural de that es those

what are those boys doing? ¿qué están haciendo aquellos chicos?

that² adv tan

I can't run that fast no puedo correr tan rápido

that³ conj que

I hope that you are well espero que estés bien

she's the girl that won the race es la chica que ganó la carrera

that⁴ pron

1. ése / aquél

that's yours ése es el tuyo

2. eso

I don't want that no quiero eso

that's right eso es

El plural de that es those

those are mine aquéllos son míos

that

tr[ðæt ʊnstressed ðət]

adjective (pl those)

1 ese, esa (remote) aquel, aquella

■ look at that woman mira a aquella mujer

■ how much is that dress? ¿cuánto vale ese vestido?

■ what was that noise? ¿qué ha sido ese ruido?

■ just at that moment justo en aquel instante

■ have you got that record I lent you? ¿tienes aquel disco que te dejé?

pronoun (pl those)

1 ése nombre masculino, ésa (remote) aquél nombre masculino, aquélla

■ who's that? ¿quién es ése/ésa?

■ this is mine, that is yours éste es mío, aquél es tuyo

■ this one's much nicer than that éste es mucho más bonito que aquél

2 (indefinite) eso; (remote) aquello

■ what's that? ¿qué es eso?

■ don't do that no hagas eso

■ where did you get that? ¿dónde has comprado eso?

■ that's why I didn't go por eso no fui

3 (relative) que

■ the man that lives upstairs is a writer el hombre que vive arriba es escritor

■ I really like the book (that) you gave me me encanta el libro que me regalaste

■ this is the most difficult job (that) I've ever done este es el trabajo más difícil que he hecho

4 (with preposition) que, el/la que, el/la cual

■ this is the book (that) I was telling you about éste es el libro de que te hablaba

■ the day (that) we met el día (en el) que nos conocimos

conjunction

1 que

■ I know (that) it's true sé que es verdad

■ he said (that) he was a policeman dijo que era policía

■ the problem is that I don't speak French el problema es que no hablo francés

■ she was so happy (that) she danced in the street estaba tan contenta que bailó en la calle

■ give me the money so (that) I can buy a present dame el dinero para que pueda comprar un regalo

2 ¡ojalá!

■ oh that I were rich ojalá fuera rico

adverb

1 familiar tan, tanto,-a, tantos,-as

■ it's not that expensive no es tan caro

■ it isn't that cold no hace tanto frío

■ it wasn't that bad no fue tan malo

\

SMALLIDIOMATIC EXPRESSION/SMALL

and all that y todo eso

like that así, de aquella manera

that is to say es decir

that's it (that's all) eso es todo 2 (that's right) eso es 3 (that's enough) se acabó

that's life así es la vida

that's more like it ¡ahora!, ¡así me gusta!

that's right así es

that's that ya está, se acabó

who's that? (on 'phone) ¿quién es?, ¿quién eres?

that ['ðæt] adv, (in negative constructions) : tan

it's not that expensive: no es tan caro

not that much: no tanto

that adj, pl those : ese, esa, aquel, aquella

do you see those children?: ¿ves a aquellos niños?

that conj & pron

: que

he said that he was afraid: dijo que tenía miedo

the book that he wrote: el libro que escribió

that pron, pl those ['ðo:z]

1) : ése, ésa, eso

that's my father: ése es mi padre

those are the ones he likes: ésos son los que le gustan

what's that?: ¿qué es eso?

2) (referring to more distant objects or time) : aquél, aquélla, aquello

those are maples and these are elms: aquéllos son arces y éstos son olmos

that came to an end: aquello se acabó

that

adj.

• esa adj.

• ese adj.

adj.dem.

• aquel adj.dem.

adv.

• como adv.

• tan adv.

conj.

• ese conj.

• para que conj.

• que conj.

pron.

• aquello pron.

• aquél pron.

• el cual pron.

• ese pron.

• eso pron.

• que pron.

• quien pron.

• tanto pron.

pron.dem.neut.

• aquello pron.dem.neut.

I ðæt
pronoun

1) (pl those) ( demonstrative) ése, ésa; (neuter) eso

those — ésos, ésas; (to refer to something more distant, to the remote past) aquél, aquélla; (neuter) aquello

those — aquéllos, aquéllas [According to the Real Academia Española the accent can be omitted when there is no ambiguity]

what's that? — ¿qué es eso?

who's that over there? — quién es ése/ésa?

those are $20 and those over there $21.50 — ésos cuestan 20 dólares y aquéllos de allá 21,50

that's why she never went back — por eso nunca volvió

who's that, please? — ( on telephone) ¿con quién hablo, por favor?

that's impossible/wonderful! — es imposible/maravilloso!

those who have been less fortunate — los que no han tenido tanta suerte

is that so? — no me digas!, ¿ah, sí?

don't talk like that! — no hables así!, no digas eso!

eat it up now, that's a good girl! — vamos, cómetelo todo así me gusta!

come on, it's not as bad as all that — vamos, que no es para tanto

2) (in phrases)

at that — ( moreover) además; ( thereupon)

at that they all burst out laughing — al oír (or ver etc) eso, todos se echaron a reír

for all that — por eso

he has enormous power and wealth, but is still unhappy for all that — tiene mucho poder y muchas riquezas, pero aún así es infeliz

that is: we're all going, all the adults, that is vamos todos, es decir, todos los adultos; you're welcome to come along, that is, if you'd like to encantados de que vengas, siempre que quieras venir, claro; that's it!: that's it for today eso es todo por hoy; is that it? - no, there's another bag to come ¿ya está? - no, todavía falta otra bolsa; now lift your left arm: that's it! ahora levanta el brazo izquierdo eso es! or ahí está!; that's it: I've had enough! se acabó! ya no aguanto más!; that's that: you're not going and that's that! — no vas y no hay más que hablar or y se acabó

3) ðət, strong form ðæt ( relative) que

a voice that reminded him of somebody — una voz que le recordaba a alguien

it wasn't Helen (that) you saw — no fue a Helen a quien viste, no fue a Helen que viste (AmL)

the reason (that) she resigned — el motivo por el que dimitió

the way (that) he spoke — la forma en que habló

II ðæt
adjective (pl those) ese, esa

those — esos, esas; (to refer to something more distant, to the remote past) aquel, aquella

those — aquellos, aquellas

do you know that boy/girl? — ¿conoces a ese chico/esa chica?

those two records — esos dos discos

I prefer that one — prefiero ése/ésa

I like those yellow ones — me gustan ésos amarillos

in those days — en aquellos tiempos

it's been one of those days — ha sido uno de esos días en que todo sale mal

III ðət, strong form ðæt
conjunction que

she said (that)... — dijo que...

the news that our team had won — la noticia de que nuestro equipo había ganado

I'm glad (that) you're here — me alegro de que estés aquí

she talks so fast that I can't understand — habla tan rápido que no le entiendo

it's not that I mind what he does but... — no es que me importe lo que hace, pero...

they died that others might live — (liter) murieron para que otros pudieran vivir

IV ðæt
adverb tan

ten thirty? that late already? — ¿las diez y media? ¿ya es tan tarde?

I'm not that interested, really — la verdad es que no me interesa tanto

she can't be all that stupid — no es posible que sea tan tonta

(strong form) [ðæt] (weak form) [ˌdǝt] (pl those) Those is treated as a separate entry.
1. DEMONSTRATIVE ADJECTIVE

1) [+ objects/people]
You can generally use ese etc when pointing to something near the person you are speaking to. Use aquel etc for something which is distant from both of you: (nearer) ese m, esa f ; (more remote) aquel m, aquella f
that book — ese libro

that hill over there — aquella colina de allí

that car is much better value than that sports model at the end — ese coche está mejor de precio que aquel modelo deportivo que hay al final

that lad of yours — ese chico tuyo

that wretched dog! — ¡ese maldito perro!

what about that cheque? — ¿y el cheque ese?

• I only met her that once — la vi solamente aquella vez

• that one — ese(-a), ése(-a); (more remote) aquel(la), aquél(la)
In the past the standard spelling for [ese/esa] and [aquel/aquella] used as pronouns (as when they are used to translate [that one]) was with an accent ([ése/ésa] and [aquél/aquélla]). Nowadays the [Real Academia Española] advises that the accented forms are only required where there might otherwise be confusion with the adjectives [este/esta] and [aquel/aquella].
there's little to choose between this model and that one — no hay mucho que elegir entre este modelo y aquel

2) [+ event, year, month]

Aquel is used to refer to a time in the distant past. Use if you mention a concrete date, month, year {etc">ese:
do you remember that holiday we had in Holland? — ¿te acuerdas de aquellas vacaciones que pasamos en Holanda?

1992? I can't remember where we holidayed that year — ¿1992? no recuerdo dónde pasamos las vacaciones ese año

May? we can't come that month because we'll be moving house — ¿en mayo? no podemos venir ese mes porque nos estaremos mudando de casa

2.

DEMONSTRATIVE PRONOUN
The pronoun that ( one) is translated by ese and aquel (masc), esa and aquella (fem) and eso and aquello (neuter). You can generally use ese etc when pointing to something near the person you are speaking to. Use aquel etc for something which is distant from both of you. Note that in the past the standard spelling for the masculine and feminine pronouns was with an accent (ése/ésa and aquél/aquélla). Nowadays the Real Academia Española advises that the accented forms are only required where there might otherwise be confusion with the adjectives ese/esa and aquel/aquella. Neuter pronouns never carry an accent. (nearer) ese m, esa f, ése m, ésa f, eso (neuter) ; (more remote) aquel(la) m / f, aquél(la) m / f, aquello (neuter)
who's that? — ¿quién es ese?

what is that? — ¿qué es eso?, ¿eso qué es?

that's my French teacher over there — aquel es mi profesor de francés

that's my sister over by the window — aquella de la ventana es mi hermana

that's Joe — es Joe

is that you, Paul? — ¿eres tú, Paul?

£5? it must have cost more than that — ¿5 libras? debe haber costado más (que eso)

that's true — eso es verdad, es cierto (esp LAm)

that's odd! — ¡qué raro!, ¡qué cosa más rara!

1988? that was the year you graduated, wasn't it? — ¿1988? ese fue el año en que acabaste la carrera, ¿no es así?

"will he come?" - "that he will!" — † -¿vendrá? -¡ya lo creo!

• after that — después de eso

• bees and wasps and all that — abejas, avispas y cosas así

that's all I can tell you — eso es todo lo que puedo decirte

is that all? — ¿eso es todo?, ¿nada más?

she's not as stupid as (all) that — no es tan estúpida como para eso

• and it was broken at that — y además estaba roto

I realized he meant to speak to me and at that I panicked — me di cuenta de que quería hablar conmigo y entonces me entró el pánico

• what do you mean by that? — ¿qué quieres decir con eso?

• if it comes to that — en tal caso, si llegamos a eso

• it will cost 20 dollars, if that — costará 20 dólares, si es que llega

• that is — (=ie) es decir...

• that's it, we've finished — ya está, hemos terminado

they get their wages and that's it — tienen un sueldo y eso es todo

that's it! she can find her own gardener! — ¡se acabó! ¡que se busque un jardinero por su cuenta!

• that of — el/la de

a hurricane like that of 1987 — un huracán como el de 1987

a recession like that of 1973-74 — una recesión como la de 1973-1974

• that is to say — es decir...

• why worry about that which may never happen? — frm ¿por qué preocuparse por aquello que or por lo que puede que nunca vaya a pasar?

• with that — con eso

- that's that: you can't go and that's that

- so that was that

3. RELATIVE PRONOUN
Unlike that, the Spanish relative cannot be omitted.
1) que

the man that came in — el hombre que entró

the book that I read — el libro que leí

the houses that I painted — las casas que pinté

the girl that he met on holiday and later married — la chica que conoció durante las vacaciones y con la que después se casó

all that I have — todo lo que tengo

fool that I am! — ¡tonto que soy!

2) (with preposition)
If the that clause ends in a preposition, you can either translate that as que (usually preceded by the definite article) or as article + cual/cuales. Use the second option particularly in formal language or after long prepositions or prepositional phrases:
the actor that I was telling you about — el actor del que te hablaba

the car that she got into — el coche al que se subió

the film that I read about in the papers — la película sobre la que leí en el periódico

the box that I put it in — la caja donde lo puse, la caja en la que or en la cual lo puse

a planet that satellites go round — un planeta alrededor del cual giran satélites

3) (in expressions of time)

the evening that we went to the theatre — la tarde (en) que fuimos al teatro

the summer that it was so hot — el verano que hizo tanto calor

4. ADVERB

1) (=so) tan

that far — tan lejos

he can't be that clever — no puede ser tan inteligente

I didn't know he was that ill — no sabía que estuviera tan enfermo

it's about that big — (with gesture) es más o menos así de grande

• cheer up! it isn't that bad — ¡ánimo! ¡no es para tanto!

• that many frogs — tantas ranas

• that much money — tanto dinero

2) * (=so very) tan

he was that wild — estaba tan furioso

it was that cold! — ¡hacía tanto frío!

5. CONJUNCTION
Unlike that, que cannot be omitted.
1) after verb que

he said that... — dijo que...

he said that he was going to London and would be back in the evening — dijo que se iba a Londres y (que) volvería por la tarde

I believe that he exists — creo que existe

2) after noun
Translate as de que in phrases like the idea/belief/hope that:

• any hope that they might have survived was fading — toda esperanza de que hubiesen sobrevivido se estaba desvaneciendo

• the idea that we can profit from their labour — la idea de que podemos aprovecharnos de su trabajo

•..., not that I want to, of course —..., no es que yo quiera, por supuesto

• oh that we could! — ¡ojalá pudiéramos!, ¡ojalá!

3) 'that' clause as subject
If the that clause is the subject of another verb it is usual to translate that as el que rather than que especially if it starts the sentence:
that he did not know surprised me — (el) que no lo supiera me extrañó, me extrañó (el) que no lo supiera
In these cases the verb which follows will be in the subjunctive:
that he refuses is natural — (el) que rehúse es natural

that he should behave like this is incredible — (el) que se comporte así es increíble, es increíble que se comporte así
would
4) (=in order that) para que + subjun

it was done (so) that he might sleep — se hizo para que pudiera dormir

those who fought and died that we might live — los que lucharon y murieron para que nosotros pudiésemos vivir

5)

• in that — en el sentido de que

it's an attractive investment in that it is tax-free — es una inversión atractiva en el sentido de que está exenta de impuestos

* * *

I [ðæt]
pronoun

1) (pl those) ( demonstrative) ése, ésa; (neuter) eso

those — ésos, ésas; (to refer to something more distant, to the remote past) aquél, aquélla; (neuter) aquello

those — aquéllos, aquéllas [According to the Real Academia Española the accent can be omitted when there is no ambiguity]

what's that? — ¿qué es eso?

who's that over there? — quién es ése/ésa?

those are $20 and those over there $21.50 — ésos cuestan 20 dólares y aquéllos de allá 21,50

that's why she never went back — por eso nunca volvió

who's that, please? — ( on telephone) ¿con quién hablo, por favor?

that's impossible/wonderful! — es imposible/maravilloso!

those who have been less fortunate — los que no han tenido tanta suerte

is that so? — no me digas!, ¿ah, sí?

don't talk like that! — no hables así!, no digas eso!

eat it up now, that's a good girl! — vamos, cómetelo todo así me gusta!

come on, it's not as bad as all that — vamos, que no es para tanto

2) (in phrases)

at that — ( moreover) además; ( thereupon)

at that they all burst out laughing — al oír (or ver etc) eso, todos se echaron a reír

for all that — por eso

he has enormous power and wealth, but is still unhappy for all that — tiene mucho poder y muchas riquezas, pero aún así es infeliz

that is: we're all going, all the adults, that is vamos todos, es decir, todos los adultos; you're welcome to come along, that is, if you'd like to encantados de que vengas, siempre que quieras venir, claro; that's it!: that's it for today eso es todo por hoy; is that it? - no, there's another bag to come ¿ya está? - no, todavía falta otra bolsa; now lift your left arm: that's it! ahora levanta el brazo izquierdo eso es! or ahí está!; that's it: I've had enough! se acabó! ya no aguanto más!; that's that: you're not going and that's that! — no vas y no hay más que hablar or y se acabó

3) [ðət], strong form [ðæt] ( relative) que

a voice that reminded him of somebody — una voz que le recordaba a alguien

it wasn't Helen (that) you saw — no fue a Helen a quien viste, no fue a Helen que viste (AmL)

the reason (that) she resigned — el motivo por el que dimitió

the way (that) he spoke — la forma en que habló

II [ðæt]
adjective (pl those) ese, esa

those — esos, esas; (to refer to something more distant, to the remote past) aquel, aquella

those — aquellos, aquellas

do you know that boy/girl? — ¿conoces a ese chico/esa chica?

those two records — esos dos discos

I prefer that one — prefiero ése/ésa

I like those yellow ones — me gustan ésos amarillos

in those days — en aquellos tiempos

it's been one of those days — ha sido uno de esos días en que todo sale mal

III [ðət], strong form [ðæt]
conjunction que

she said (that)... — dijo que...

the news that our team had won — la noticia de que nuestro equipo había ganado

I'm glad (that) you're here — me alegro de que estés aquí

she talks so fast that I can't understand — habla tan rápido que no le entiendo

it's not that I mind what he does but... — no es que me importe lo que hace, pero...

they died that others might live — (liter) murieron para que otros pudieran vivir

IV [ðæt]
adverb tan

ten thirty? that late already? — ¿las diez y media? ¿ya es tan tarde?

I'm not that interested, really — la verdad es que no me interesa tanto

she can't be all that stupid — no es posible que sea tan tonta

English-spanish dictionary > that
18 enter

проникати; в'їжджати; входити (в т. ч. у тіло; про кулю); вступати ( в угоду), укладати ( угоду тощо); долучати ( до матеріалів судочинства); долучати до справи ( про документи); захоплювати нерухомість із наміром вступити у володіння нею; записувати; заносити до документа (протоколу, списку); реєструвати (в т. ч. авторське право, патент тощо); подавати ( документи тощо); починати ( процес); приєднуватися (до угоди, союзу тощо)

enter a judgement in favour of smb. — = enter a judgment in favour of smb., enter a judgment in favor of smb., enter a judgement in favor of smb. виносити рішення на користь когось

enter a judgment in favour of smb. — = enter a judgement in favour of smb.

enter a judgment in favor of smb. — = enter a judgement in favour of smb.

enter a judgement in favor of smb. — = enter a judgement in favour of smb.

enter a territory of the country — в'їжджати на територію країни

enter an appearance to the writ — прилучити запис про явку до судового наказу

enter in the cadastral register — заносити до кадастру

enter in the commercial register — заносити до комерційного реєстру

enter into diplomatic relations — вступати у дипломатичні відносини

enter into full diplomatic relations — встановлювати повні дипломатичні відносини

enter on the execution of office — = enter on the execution of one's office приступати до виконання ( своїх) обов'язків

enter on the execution of one's office — = enter on the execution of office

- enter a case
- enter a caveat
- enter a conspiracy
- enter a country
- enter a guilty plea
- enter a judgement
- enter a judgment
- enter a motion
- enter a negotiated settlement
- enter a question
- enter a protest
- enter a request
- enter a solicitation
- enter a witness box
- enter a writ
- enter an action
- enter an affidavit
- enter an appeal
- enter an appearance
- enter an event
- enter an order
- enter as a dependent
- enter as a refugee
- enter as an immigrant
- enter at Stationer's Hall
- enter illegally
- enter in a list
- enter in the docket
- enter in the minutes
- enter in the records
- enter in the register
- enter in the voters list
- enter in the voters roll
- enter into a bloc
- enter into a bond
- enter into a compact
- enter into a contract
- enter into a dangerous course
- enter into a discussion
- enter into a duty
- enter into a liability
- enter into a marriage
- enter into a new undertaking
- enter into a pact
- enter into a social contract
- enter into a treaty
- enter into an agreement
- enter into an alliance
- enter into an engagement
- enter into an investigation
- enter into commitment
- enter into force
- enter into legal relations
- enter into negotiations
- enter into operation
- enter into possession
- enter into recognizances
- enter into relations
- enter into the marriage freely
- enter judgement
- enter judgment
- enter legally
- enter name
- enter smb.'s name
- enter on the income-tax return
- enter on the journal
- enter on the records
- enter on the reference
- enter one's own recognizance
- enter opposition
- enter plea
- enter protest
- enter satisfaction
- enter the army
- enter the federal court system
- enter the House
- enter the judiciary
- enter the law
- enter the matrimonial state
- enter the war
- enter upon
- enter upon one's duties
- enter upon the record
- enter without restriction

English-Ukrainian law dictionary > enter
19 audit

1. n бухг. аудит; ревізія; аудиторська перевірка; перевірка; перевірка фінансових операцій; аналіз господарсько-фінансової діяльності; 2. ауд. аудиторська перевірка; ревізія; аудит; a аудиторський; ревізійний; v ревізувати

1. систематична перевірка облікової документації (accounting records), фінансової звітності (financial statements), що включає балансовий звіт (balance sheet), звіт про прибуток і збиток (profit and loss statement:: income statement) та ін. підсумкові дані з метою точно оцінити діяльність (true and fair view) організації (entity) та відповідність нормам бухгалтерського обліку (accounting standards); ♦ до аудиторських перевірок належать: внутрішній аудит (internal audit), зовнішній аудит (external audit), аудит балансу (balance sheet audit), безперервний аудит (continuous audit), встановлений законом аудит (statutory audit) і т. д.; 2. методика обстеження, огляду чи аналізу виробничої діяльності, бухгалтерських процедур, системи контролю якості (quality control) будь-яких витрат (expenditure) і т. ін. з метою встановлення ефективності (efficiency³), результативності (effectiveness), надійності і т. п.; ♦ до таких аудиторських перевірок належать: аудиторська перевірка управління (management audit:: operational audit), аудиторська перевірка робочої сили (work force audit), аудиторська перевірка безпеки (safety audit) і т. д.

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analytical audit аналітичний аудит • аналітична ревізія; annual audit річна аудиторська перевірка • річний аналіз господарської діяльності; balance sheet audit аудит балансу • ревізія балансу; bank audit аудит банківської звітності • ревізія банківської звітності; cash audit ревізія операцій з готівкою; compliance audit аудит за згодою • ревізія за згодою; comprehensive audit докладний аудит • докладна ревізія • всеосяжна ревізія; continuous audit безперервний аудит; conversion audit перевірка, пов'язана з переходом на випуск нової продукції; cost audit аудит витрат; detailed audit докладний аудит • докладна ревізія; environmental audit аудит захисту навколишнього середовища; external audit; financial audit аудиторська перевірка фінансового стану; general audit загальний аудит • загальна ревізія; green audit неякісна аудиторська перевірка; independent audit незалежний аудит • незалежна ревізія; interim audit проміжна аудиторська перевірка • аудиторська перевірка за частину звітного періоду; internal audit; joint audit спільний аудит • спільна ревізія; judicial audit судова ревізія; limited audit обмежений аудит • обмежена аудиторська перевірка; management audit; marketing audit перевірка збуту; operational audit; outside audit зовнішня ревізія; performance audit аудит функціонування; periodic audit періодичний аудит • періодична ревізія • аудиторська перевірка за частину звітного періоду; preliminary audit підготовчий аудит; pre-audit ознайомчий аудит; procedural audit процедурний аудит; safety audit аудиторська перевірка безпеки; sampling audit вибіркова перевірка; special audit спеціальний аудит • спеціальна ревізія; statutory audit; tax audit аудиторська перевірка правильності нарахування податків; test audit контрольна перевірка; unscheduled audit непланова перевірка; value-for-money audit аудит економічності, ефективності й результативності; work force audit аудиторська перевірка робочої сили; year-end audit аудит на кінець року

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audit accounts аудиторські рахунки • ревізійні рахунки; audit approach методика проведення ревізії; audit committee ревізійний комітет • ревізійна комісія; audit coverage обсяг ревізії; audit department ревізійний відділ; audit difference розбіжність в ревізійній звітності; audit endorsement підпис під ревізійним звітом; audit evidence матеріали ревізії • аудиторський доказ; audit letter повідомлення про ревізію; audit manual посібник з ревізії • посібник з аудиту; audit objectives мета аудиторської перевірки; audit of annual accounts перевірка річної звітності • ревізія річної звітності; audit of financial records перевірка фінансової звітності; audit opinion аудиторський висновок; audit package пакет програм ревізії; audit plan план ревізії; audit planning планування ревізії; audit procedure процедура ревізії; audit programme програма проведення аудиторської перевірки; audit report звіт про результати ревізії • протокол ревізії • ревізійний звіт; audit report comments зауваження до звіту про результати ревізії • зауваження до протоколу ревізії; audit report review аналіз звіту про ревізії; audit risk аудиторський ризик; audit sampling вибір при проведенні аудиторської перевірки; audit scheme порядок ревізії • план ревізії; audit trail слід ревізії; audit working papers документація аудиторської перевірки; computer-assisted audit technique методика автоматизованої ревізії; to audit the accounts проводити/провести ревізію • перевіряти/перевірити рахунки; to carry out an audit проводити/провести ревізію

═════════◇═════════

ревізія < лат. revisio < revidere — переглядати (ЕС-СУМ 4: 160)

▹▹ auditor

* * *

аудит; аудиторська перевірка; аудиторський контроль; ревізія ( відомча або внутрішня)

The English-Ukrainian Dictionary > audit
20 state

1. noun
1) (condition) Zustand, der

state of the economy — Wirtschaftslage, die

the state of play — (Sport) der Spielstand

the state of play in the negotiations/debate — (fig.) der [gegenwärtige] Stand der Verhandlungen/Debatte

the state of things in general — die allgemeine Lage

the state of the nation — die Lage der Nation

a state of war exists — es herrscht Kriegszustand

be in a state of excitement/sadness/anxiety — aufgeregt/traurig/ängstlich sein

2) (mess)

what a state you're in! — wie siehst du denn aus!

3) (anxiety)

be in a state — (be in a panic) aufgeregt sein; (be excited) ganz aus dem Häuschen sein (ugs.)

get into a state — (coll.) Zustände kriegen (ugs.)

don't get into a state! — reg dich nicht auf! (ugs.)

4) (nation) Staat, der

[affairs] of State — Staats[geschäfte]

5) (federal state) (of Germany, Austria) Land, das; (of America) Staat, der

the [United] States — sing. die [Vereinigten] Staaten

6)

State — (civil government) Staat, der

7) (pomp) Prunk, der

in state — in vollem Staat

lie in state — aufgebahrt sein
2. attributive adjective
1) (of nation or federal state) staatlich; Staats[bank, -sicherheit, -geheimnis, -dienst]

state education — staatliches Erziehungswesen

2) (ceremonial) Staats-
3. transitive verb
1) (express) erklären; (fully or clearly) darlegen; äußern [Meinung]; angeben [Alter usw.]

‘please state full particulars’ — "bitte genaue Angaben machen"

2) (specify) festlegen

at stated intervals — in genau festgelegten Abständen

* * *
I [steit] noun
1) (the condition in which a thing or person is: the bad state of the roads; The room was in an untidy state; He inquired about her state of health; What a state you're in!; He was not in a fit state to take the class.) der Zustand

2) (a country considered as a political community, or, as in the United States, one division of a federation: The Prime Minister visits the Queen once a week to discuss affairs of state; The care of the sick and elderly is considered partly the responsibility of the state; ( also adjective) The railways are under state control; state-controlled / owned industries.) der Staat, Staats-...

3) (ceremonial dignity and splendour: The Queen, wearing her robes of state, drove in a horse-drawn coach to Westminster; ( also adjective) state occasions/banquets.) der Staat, Staats-...

•

- academic.ru/70394/stately">stately
- stateliness
- statesman
- statesmanlike
- statesmanship
- get into a state
- lie in state II [steit] verb
(to say or announce clearly, carefully and definitely: You have not yet stated your intentions.) erklären

- statement

* * *

state

[steɪt]

I. n

1. (existing condition) Zustand m

they complained about the untidy \state that the house had been left in sie beschwerten sich über die Unordnung, in der das Haus zurückgelassen worden war

the car was in a good \state of repair das Auto war in gutem Zustand

a sorry \state of affairs traurige Zustände

\state of liquidity FIN Liquiditätslage f

\state of the market COMM Marktverfassung

\state of siege/war Belagerungs-/Kriegszustand m

economic \state wirtschaftliche Lage

original \state ursprünglicher Zustand

2. (physical condition) körperliche [o physische] Verfassung

in a \state of dormancy im Schlafzustand

\state of exhaustion/fatigue Erschöpfungs-/Ermüdungszustand m

to be in a poor/good \state of health in einem schlechten/guten Gesundheitszustand sein

her mother is in a poor \state of health ihrer Mutter geht es nicht gut

\state of intoxication Vergiftung f

\state of rest Ruhezustand m

3. PSYCH (frame of mind) Gemütszustand m

we were worried by his depressed \state of mind seine niedergeschlagene Stimmung machte uns Sorgen

she has been in a \state of euphoria ever since hearing the news sie ist ganz euphorisch, seit sie die Neuigkeit erfahren hat

conscious \state [volles] Bewusstsein

semi-conscious \state Dämmerzustand m

unconscious \state Bewusstlosigkeit f

to [not] be in a fit \state to do sth [nicht] in der Lage sein, etw zu tun

4. ( fam: upset state)

to be in a \state mit den Nerven fertig sein fam

to get in[to] a \state [about sth] [wegen einer S. gen] durchdrehen

5. SCI

\state equation PHYS Zustandsgleichung f

solid/liquid/gaseous \state CHEM fester/flüssiger/gasförmiger Zustand

6. SOCIOL

\state of matrimony Stand m der Ehe

married \state Ehestand m

how do you enjoy the married \state? wie bekommt dir die Ehe?

single \state Leben nt als Single

7. REL

\state of grace Stand m der Gnade

8. (nation) Staat m

one-party/member \state Einparteien-/Mitgliedsstaat m

9. (in USA) [Bundes]staat m; (in Germany) Land nt

▪ the S\states pl ( fam: the United States of America) die Staaten pl fam

10. (civil government) Staat m, Regierung f

affairs [or matters] of \state Staatsangelegenheiten pl, Staatsgeschäfte pl

office of \state Staatsamt nt

the separation of Church and S\state die Trennung von Kirche und Staat

11. (dignified rank) Würde f, Rang m

the Queen rode in \state to open Parliament die Königin ritt in vollem Staat zur Parlamentseröffnung

the pomp befitting a queen's \state die einer Königin angemessene Pracht

to lie in \state aufgebahrt sein

II. adj attr, inv

1. (pertaining to a nation) staatlich, Staats-

\state monopoly Staatsmonopol nt, staatliches Monopol

\state ownership Staatseigentum nt, staatliches Eigentum

\state religion Staatsreligion f

2. (pertaining to unit)

the \state capital of Texas die Hauptstadt von Texas

\state fishing license für einen US-Bundesstaat gültige Angelerlaubnis

\state forest/park von einem US-Bundesstaat finanzierter Wald/Park

\state police Polizei eines US-Bundesstaates

\state sales tax von einem US-Bundesstaat erhobene Umsatzsteuer

3. (pertaining to civil government) Regierungs-

\state document Regierungsdokument nt, amtliches Schriftstück

\state enrolled/registered nurse BRIT staatlich zugelassene/geprüfte [o examinierte] Krankenschwester

\state records Regierungsunterlagen pl

\state secret ( also fig) Staatsgeheimnis nt

\state subsidy [staatliche] Subvention

\state support staatliche Unterstützung

4. (showing ceremony) Staats-

\state banquet Staatsbankett nt

\state funeral Staatsbegräbnis nt

the S\state Opening of Parliament die offizielle Eröffnung des Parlaments

\state visit Staatsbesuch m

III. vt

1. (express)

▪ to \state sth etw aussprechen [o äußern]

the problem can be \stated in one sentence man kann das Problem in einen Satz fassen

to \state one's case seine Sache vortragen

to \state one's objections seine Einwände vorbringen

to \state one's opinion seine Meinung sagen

to \state the source die Quelle angeben

to \state sth clearly/emphatically etw deutlich/mit Nachdruck sagen

to \state the obvious [or a commonplace] eine Binsenweisheit von sich dat geben

▪ to \state that... erklären, dass...

to \state formally that... offiziell bekanntgeben, dass...

▪ to \state why/what/how... darlegen, warum/was/wie...

2. (specify, fix)

▪ to \state sth etw nennen [o angeben]

to \state conditions [or terms] Bedingungen nennen

to \state demands Forderungen stellen

* * *
[steɪt]
1. n

1) (= condition) Zustand m

state of health/mind/war/siege — Gesundheits-/Geistes-/Kriegs-/Belagerungszustand m

married/single state — Ehe-/Ledigenstand m

to be in a state of weightlessness — sich im Zustand der Schwerelosigkeit befinden

the state of the nation — die Lage der Nation

the present state of the economy — die gegenwärtige Wirtschaftslage

in a liquid/solid state —

where animals live in their natural state — wo Tiere im Naturzustand leben

in a good/bad state — in gutem/schlechtem Zustand

he's in no (fit) state to do that — er ist auf gar keinen Fall in der Verfassung, das zu tun

what a state of affairs! — was sind das für Zustände!

look at the state of your hands! — guck dir bloß mal deine Hände an!

my papers are in such a state! — meine Papiere sind in einem furchtbaren Durcheinander!

the room was in a terrible state — im Zimmer herrschte ein fürchterliches Durcheinander

2) (inf

= anxiety) to get into a state (about sth) (inf) — wegen etw durchdrehen (inf)

to be in a terrible state (inf) — in heller Aufregung or ganz durchgedreht (inf) sein

3) (= rank) Stand m, Rang m

state of bishop — Bischofswürde f

4) (= pomp) Aufwand m, Pomp m

to be received in great state — mit großem Staat empfangen werden

to travel in state — aufwendig or aufwändig or pompös reisen

to lie in state — (feierlich) aufgebahrt sein

5) (POL) Staat m; (= federal state) (Bundes)staat m; (in Germany, Austria) (Bundes)land nt

the States — die (Vereinigten) Staaten

the State of Florida — der Staat Florida

a state within a state — ein Staat im Staate

affairs of state — Staatsangelegenheiten pl

2. vt
darlegen, vortragen; name, price, amount nennen, angeben; preference, purpose angeben; opposition, intention anmelden
to state that... — feststellen or erklären, dass...

to state one's case — seine Sache vortragen

it must be clearly stated in the records... — es muss aus den Akten einwandfrei hervorgehen,...

to state the case for the prosecution (Jur) —

the theme is stated in the first few bars — das Thema wird in den ersten paar Takten vorgestellt

unless otherwise stated — wenn nicht anders angegeben

as stated in my letter I... — wie in meinem Brief erwähnt,... ich...

* * *

state [steıt]

A

1. oft State POL Staat m: → affair 2

2. POL US (Bundes-, Einzel)Staat m:

state law Rechtsordnung f des Einzelstaates;

state’s attorney US Staatsanwalt m, -anwältin f; → evidence A 2 c

3. the States umg die Staaten (die USA)

4. Zustand m:

state of consciousness Bewusstseinszustand;

state of inertia PHYS Beharrungszustand;

(low) general state (schlechter) Allgemeinzustand;

in a state umg in miserablem Zustand ( → A 5 b);

in a state of nature im Naturzustand;

they are still in a state of nature sie laufen noch so herum, wie Gott sie geschaffen hat;

state of the Union message US (jährlicher) Rechenschaftsbericht (des Präsidenten) an die Nation;

state of war MIL Kriegszustand;

be in a state of war with sich im Kriegszustand befinden mit; → emergency A, equilibrium, health 2, repair¹ B 5, siege A 1

5. a) auch state of mind, emotional state (Geistes-, Gemüts)Zustand m, (-)Verfassung f

b) umg Erregung f:

in (quite) a state ganz aus dem Häuschen ( over wegen)( → A 4);

get into a state wahnsinnig nervös werden;

don’t get into a state nur keine Aufregung!

6. Stand m, Lage f:

state of the art neuester Stand der Wissenschaft oder Technik;

state of convergence EU: Konvergenzlage f, -stand m (bei Vereinheitlichung von Gesetzen mehrerer Staaten etc);

state of the economy wirtschaftliche Gesamtlage;

state of facts JUR Tatbestand m;

state of grace REL Stand der Gnade; → affair 2

7. (Personen-, Familien)Stand m; → married A 1

8. PHIL Sein n, Dasein n:

the future state das zukünftige Leben;

state of being Seinsweise f

9. MED, ZOOL etc Stadium n

10. (gesellschaftliche) Stellung, Stand m:

in a style befitting one’s state standesgemäß

11. Pracht f, Staat m:

in state mit großem Zeremoniell oder Pomp;

lie in state aufgebahrt sein;

live in state großen Aufwand treiben

12. pl POL, HIST (Land)Stände pl

13. POL gesetzgebende Körperschaft auf Jersey und Guernsey

14. a) Erhaltungszustand m (eines Buches etc)

b) Teilausgabe f

15. Kupferstecherei: (Zustands-, Ab)Druck m:

a first state ein Erstdruck

16. MIL Stärkemeldung f

B adj

1. staatlich, Staats…:

state aid staatliche Unterstützung oder Beihilfe;

state-aided staatlich unterstützt;

state apparatus Staatsapparat m;

state attorney US Staatsanwalt m, -anwältin f;

state bank WIRTSCH US unter der Aufsicht eines Bundesstaates stehende Bank;

state banquet Staatsbankett n;

state bond WIRTSCH Staatspapier n, -anleihe f;

state capitalism Staatskapitalismus m;

state-controlled unter staatlicher Aufsicht;

state court US einzelstaatliches Gericht;

State Department POL US State Department n, Außenministerium n;

state funeral Staatsbegräbnis n;

state mourning Staatstrauer f;

state prayers (anglikanische Kirche) Gebete für das Königshaus, die Geistlichkeit und das Parlament;

state-owned staatseigen, staatlich, Staats…;

be state-owned in Staatsbesitz sein;

state prison US Strafanstalt eines Bundesstaates für längere Freiheitsstrafen;

state property Staatseigentum n;

state religion Staatsreligion f;

state secret Staatsgeheimnis n;

state-subsidized staatlich subventioniert;

state visit Staatsbesuch m

2. Staats…, Prunk…:

state apartment Prunkgemach n, -zimmer n;

state bed Parade-, Prunkbett n;

state carriage Staatskarosse f;

state occasion besonderer oder feierlicher Anlass;

state robe Amtsrobe f

C v/t

1. festsetzen, -legen: → stated 1

2. erklären:

a) seine Ansichten etc darlegen

b) JUR einen Grund, eine Klage etc vorbringen: → case¹ A 6

3. Tatsachen etc anführen:

state in one’s defence that … zu seiner Verteidigung anführen, dass …;

state the reason why … erklären oder den Grund angeben, weshalb …

4. erwähnen, bemerken

5. feststellen, konstatieren

6. ein Problem etc stellen

7. MATH (mathematisch) ausdrücken

* * *
1. noun
1) (condition) Zustand, der

state of the economy — Wirtschaftslage, die

the state of play — (Sport) der Spielstand

the state of play in the negotiations/debate — (fig.) der [gegenwärtige] Stand der Verhandlungen/Debatte

the state of things in general — die allgemeine Lage

the state of the nation — die Lage der Nation

a state of war exists — es herrscht Kriegszustand

be in a state of excitement/sadness/anxiety — aufgeregt/traurig/ängstlich sein

2) (mess)

what a state you're in! — wie siehst du denn aus!

3) (anxiety)

be in a state — (be in a panic) aufgeregt sein; (be excited) ganz aus dem Häuschen sein (ugs.)

get into a state — (coll.) Zustände kriegen (ugs.)

don't get into a state! — reg dich nicht auf! (ugs.)

4) (nation) Staat, der

[affairs] of State — Staats[geschäfte]

5) (federal state) (of Germany, Austria) Land, das; (of America) Staat, der

the [United] States — sing. die [Vereinigten] Staaten

6)

State — (civil government) Staat, der

7) (pomp) Prunk, der

in state — in vollem Staat

lie in state — aufgebahrt sein
2. attributive adjective
1) (of nation or federal state) staatlich; Staats[bank, -sicherheit, -geheimnis, -dienst]

state education — staatliches Erziehungswesen

2) (ceremonial) Staats-
3. transitive verb
1) (express) erklären; (fully or clearly) darlegen; äußern [Meinung]; angeben [Alter usw.]

‘please state full particulars’ — "bitte genaue Angaben machen"

2) (specify) festlegen

at stated intervals — in genau festgelegten Abständen

* * *

n.

Rang ¨-e m.

Staat -en m.

Stand ¨-e m.

Status -se m.

Zustand -¨e m. v.

darlegen v.

erklären v.

festlegen v.

festsetzen v.

konstatieren v.

English-german dictionary > state

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