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the accounts office

1 office

office, US [transcription]["O ;f-"]

A n

1 ( room or place of work) bureau m ; the accounts office le service comptable ; doctor's/dentist's office US cabinet m médical/dentaire ; lawyer's office étude f or cabinet m de notaire ; to work in an office travailler dans un bureau, être employé/-e de bureau ; the whole office knows tout le bureau est au courant ; a day at the office une journée au bureau ;

2 ( position) fonction f, charge f ; public office fonctions fpl officielles ; to perform the office of remplir les fonctions de ; to be in ou hold office [president, mayor] être en fonction ; [minister] avoir un portefeuille ; [political party] être au pouvoir ; to take office [president, mayor] entrer en fonction ; [political party] arriver au or prendre le pouvoir ; to go out of office ou leave office [president, mayor] quitter ses fonctions ; [minister] perdre son portefeuille ; [political party] perdre le pouvoir ; to stand GB ou run US for office être candidat aux élections ; to rise to high office être promu à un poste élevé ;

3 Relig office m ; the office for the dead l'office des morts.

B offices npl

1 sout ( services) offices mpl, aide f ; through their good offices par leurs bons offices ;

2 GB ( of property) ‘the usual offices’ ( including outbuildings) ‘cuisine f et dépendances fpl’ ; ( in smaller house) ‘cuisine f et salle f de bains’.

C modif [equipment, furniture, staff, job] de bureau ; office party soirée f réunissant le personnel d'un bureau ; to go on an office outing sortir avec les gens de son bureau.

Big English-French dictionary > office
2 office

office [ˈɒfɪs]

1. noun

a. ( = place) bureau m ; ( = part of organization) service m

• our London office notre bureau de Londres

• the sales office le service des ventes

• he works in an office il travaille dans un bureau

b. ( = function) fonction f

• to be in office [mayor, minister] être en fonction ; [government] être au pouvoir

• to take office [mayor, minister] entrer en fonction ; [political party, government] arriver au pouvoir

• public office fonctions fpl officielles

► good offices bons offices mpl

2. adjective

[staff, furniture, worker, hours] de bureau

3. compounds

► office automation noun bureautique f

► office block noun (British) immeuble m de bureaux

► office job noun

• he's got an office job il travaille dans un bureau ► office junior noun employé (e) m(f) de bureau

► Office of Fair Trading noun ≈ Direction f générale de la concurrence, de la consommation et de la répression des fraudes

► Office of Management and Budget noun (US) organisme chargé de gérer les ministères et de préparer le budget

► office party noun fête f au bureau

► office politics noun politique f interne

► office worker noun employé (e) m(f) de bureau

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['ɒfɪs], US ['ɔːf-] 1.
noun

1) ( place) bureau m

the accounts office — le service comptable

lawyer's office — cabinet m de notaire

2) ( position) fonction f, charge f

public office — fonctions fpl officielles

to perform the office of — remplir les fonctions de

to hold office — [president, mayor] être en fonction; [minister] avoir un portefeuille; [political party] être au pouvoir

to take office — [president, mayor] entrer en fonction; [political party] arriver au pouvoir

to go out of office — [president, mayor] quitter ses fonctions; [minister] perdre son portefeuille; [political party] perdre le pouvoir

to stand GB ou run US for office — être candidat aux élections

to rise to high office — être promu à un poste élevé

3) Religion office m ( for de)
2.
offices plural noun

1) sout ( services) offices mpl, aide f

2) GB ( of property)

‘the usual offices’ — ‘cuisine f et dépendances fpl’; ( in smaller house) ‘cuisine f et salle f de bains’

English-French dictionary > office
3 office

['ɒfɪs] [AE 'ɔːf-] 1.
nome

1) (place) ufficio m.

the accounts office — l'ufficio contabile

lawyer's office — studio d'avvocato

he works in an office — lavora in un ufficio, è impiegato d'ufficio

2) (position) ufficio m., incarico m.

public office — ufficio, incarico pubblico

to perform the office of — rivestire l'incarico di

to be in o hold office [ president] essere in carica; [ political party] essere al potere o governo; to take office [ president] entrare in carica; [ political party] salire al potere o governo; to go out of o leave office [ president] lasciare l'incarico; [ political party] perdere il potere, uscire dal governo; to stand BE o run AE for office essere candidato alle elezioni; to rise to high office — assumere una carica importante

3) relig. ufficio m., rito m.
2.
nome plurale offices

1) form. (services) uffici m., servigi m.

2) BE (of property)

"the usual offices" — "garage e annessi"; (in smaller house) "cucina e servizi"
3.
modificatore [ furniture] per ufficio; [ job] d'ufficio

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['ofis]
noun

1) (the room or building in which the business of a firm is done: The firm's head offices are in New York; ( also adjective) office furniture.) ufficio; da ufficio

2) (the room in which a particular person works: the bank manager's office.) ufficio

3) (a room or building used for a particular purpose: Train tickets are bought at the ticket-office.) biglietteria

4) (a position of authority, especially in or as a government: Our party has not been in office for years; the office of mayor.) carica, incarico

•

- officer

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['ɒfɪs] [AE 'ɔːf-] 1.
nome

1) (place) ufficio m.

the accounts office — l'ufficio contabile

lawyer's office — studio d'avvocato

he works in an office — lavora in un ufficio, è impiegato d'ufficio

2) (position) ufficio m., incarico m.

public office — ufficio, incarico pubblico

to perform the office of — rivestire l'incarico di

to be in o hold office [ president] essere in carica; [ political party] essere al potere o governo; to take office [ president] entrare in carica; [ political party] salire al potere o governo; to go out of o leave office [ president] lasciare l'incarico; [ political party] perdere il potere, uscire dal governo; to stand BE o run AE for office essere candidato alle elezioni; to rise to high office — assumere una carica importante

3) relig. ufficio m., rito m.
2.
nome plurale offices

1) form. (services) uffici m., servigi m.

2) BE (of property)

"the usual offices" — "garage e annessi"; (in smaller house) "cucina e servizi"
3.
modificatore [ furniture] per ufficio; [ job] d'ufficio

English-Italian dictionary > office
4 Office 365 admin center

The web portal from which each company’s service administrator can manage user accounts and settings for each of the Office 365 services to which they subscribe.

مركز إدارة Office 365

English-Arabic terms dictionary > Office 365 admin center
5 Office of the Assistant Secretary of the FIRAA, Financial Instructions in Relation to Army Accounts

Military: OASA

Универсальный русско-английский словарь > Office of the Assistant Secretary of the FIRAA, Financial Instructions in Relation to Army Accounts
6 -employee o office worker?-

Nota d'uso
Anche se il sostantivo “impiegato” si può tradurre con employee, in inglese si tende a specificare meglio il tipo di lavoro che si svolge: What do you do? I am an office worker [secretary], che cosa fai? Lavoro in un ufficio [Faccio la segretaria] (non I am an employee). Per indicare mansioni amministrative, si usa anche la parola clerk, specialmente in inglese americano, o l'espressione clerical worker. In alternativa, si può specificare ancora meglio: I work in the export office at Smith's, lavoro nell'ufficio esportazioni di Smith; I work in the accounts department, lavoro in contabilità.

English-Italian dictionary > -employee o office worker?-
7 Cour des Comptes

Accounts court, or Public Auditor's Office. The mission of the Cour des Comptes is to audit the accounts of public bodies, notably the accounts of the state, of the Social Security system, and private bodies using public funds. The Cour des Comptes is independent of the government. In the regions, public accounts - for instance those of Departments or Universities - are audited by the Chambre Régional des Comptes.

Dictionnaire Français-Anglais. Agriculture Biologique > Cour des Comptes
8 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:
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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;
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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:
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the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and
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the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.

Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.

Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)

The framework for public expenditure is divided between
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Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and
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Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.

More information about DEL and AME is set out below.

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Departmental Expenditure Limits ( DEL)

In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.

To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.

Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.

Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.

There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.

Annually Managed Expenditure ( AME)

AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.

AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.

AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.

Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.

Total Managed Expenditure

Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.

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Resource Accounting and Budgeting ( RAB)

Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets.
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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;
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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;
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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;
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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
9 conto

m ( calcolo) calculation

finance account

in ristorante bill, AE check

conto corrente current account, AE checking account

conto corrente postale Post Office account

conto profitti e perdite profit and loss account

conto vincolato term deposit

rendere conto di qualcosa account for something

rendersi conto di qualcosa realize something

fare conto su qualcuno count on someone

tenere conto di qualcosa take something into account

conto alla rovescia countdown

per conto mio ( secondo me) in my opinion

( da solo) on my own

sapere qualcosa sul conto di qualcuno know something about someone

in fin dei conti when all's said and done, after all

* * *

conto s.m.

1 ( calcolo) calculation, reckoning: i conti sono sbagliati, the calculations are wrong; essere bravo nei conti, to be good at figures

2 (amm.) account; ( di mastro) ledger account: conto di esercizio, working account; conto di gestione, management account; conto aperto, open account; ( presso negozio) credit account (o amer. charge account); conto spese, expense account; conto retribuzioni, pay account; conto vendite, sales account; conto delle entrate e delle spese, profit and loss account; conto di scoperto, short account; conto terzi, third parties; conto movimenti cassa, receipts and payments account; i conti sono in ordine, the accounts are straight; i conti non tornano, the accounts don't balance; saldare i conti, to settle accounts // in conto deposito, on consignment; conto di ammortamento, sinking fund account // conto perequazione imposte, tax equalization account // revisione dei conti, audit of accounts (o account auditing); revisore dei conti, auditor; Corte dei Conti, Audit Office (o State Auditors' Department) // (econ.): conto titoli, securities account; conto capitale, capital (o stock) account; conto profitti e perdite, profit and loss account (o earnings report o statement of profit and loss o income statement o amer. statement of loss); conto di bilancio, balance sheet account; conto societario, corporate account // (banca): conto del dare, charge account; conto effetti all'incasso, notes receivable account; conto effetti passivi, bills payable; conto effetti attivi, bills receivable; conto clienti, conto creditori, account receivable; conto debitori, debtor account (o account payable); conto creditori e debitori diversi, sundries account

3 ( in banca) account: conto bancario, bank account; conto corrente, current (o cheque) account, (amer.) drawing (o checking) account; conto congiunto, joint account; conto bloccato, blocked account; conto cifrato, numbered account; conto scoperto, overdrawn account; conto vincolato, deposit account (o time deposit); conto estero, external account; conto valutario, foreign currency account; conto a tasso fisso, flat-rate account; conto corrente fruttifero, interest-bearing account; estratto conto, statement of account; intestatario di conto corrente, holder of an account (o account holder); intestazione di un conto corrente, account heading; chiudere un conto ( presso una banca), to close an account; ha aperto un conto presso la Lloyd's Bank, he opened an account with Lloyd's Bank; il mio conto è in rosso, my account is in the red; prelevare una somma dal proprio conto corrente; to withdraw a sum of money from one's current account; versare una somma su un conto, to pay a sum of money into an account; accreditare sul conto di qlcu., to credit to s.o.'s account; non mi è ancora stato accreditato in conto, it hasn't been credited to my account yet; addebitare in conto, to debit s.o.'s account // anticipazione in conto corrente, advance by overdraft // conto corrente postale, postal giro account

4 ( fattura) bill: il conto, per favore, could I have the bill (o amer. check), please?; il conto è stato salato, the bill was high; ho molti conti in sospeso, da pagare, I've still got a lot of bills to pay // (comm.) conto arretrato, outstanding account // mettere in conto, to charge (s.o.), to put on the bill (of s.o.)

5 ( stima, reputazione) esteem, regard: cose, persone di nessuno, poco conto, things (o matters), people of no, of little account; tenere in qualche conto, to treat with respect; tenere qlcu. in poco conto, to hold s.o. in low esteem.

◆ FRASEOLOGIA: per conto mio, ( quanto a me) as for me (o as far as I am concerned) // stare per conto proprio, to be on one's own // a buon conto, in any case // in fin dei conti, after all // chiedere informazioni sul conto di qlcu., to ask for information about s.o. // fare i conti in tasca a qlcu., to pry into s.o.'s financial affairs // fare i conti con qlcu., to bring (o to call) s.o. to account: con te farò i conti più tardi, (fam.) I will square things up with you later; un giorno dovrai fare i conti con la giustizia per i tuoi delitti, one day you will be brought to book for your crimes // faccio conto su di te, I'm relying on you; fare conto sull'appoggio di qlcu., to count (o to reckon) on s.o.'s support // fare conto di, ( immaginare) to imagine; ( proporsi) to intend // fare i conti senza l'oste, (fam.) to reckon without one's host // mettere conto, to be worthwhile (o to pay): non mette conto d'arrabbiarsi, it is not worthwhile getting angry; non mette conto di lavorare tanto, it does not pay to work so hard // mettersi per proprio conto, to set up on one's own // regolare i conti con qlcu., (fig.) to balance (o to square) accounts with s.o. // a conti fatti, all things considered (o after all) // alla resa dei conti, at the showdown // rendere conto di qlco., to answer for sthg. (o to account for sthg.) // rendersi conto di qlco., to realize sthg.

* * *
['konto]
1. sm

1) (calcolo) calculation

fare di conto — to count

ho fatto un rapido conto — I did a quick calculation

2) Banca, Comm account, (fattura: di ristorante, albergo) bill, (di prestazione) account, bill

il conto, per favore — could I have the bill, please?

pagare o saldare il conto — to pay the bill

fare i conti — to do the accounts

dobbiamo fare il conto delle spese — we must work out the expenses

far bene/male i propri conti (anche) fig — to get one's sums right/wrong

non aveva fatto i conti con possibili imprevisti — he hadn't allowed for anything unexpected happening

fare i conti senza l'oste — to forget the most important thing

fare i conti con qn — to settle one's account with sb

farò i conti con te più tardi! — I'll sort you out later!

avere un conto in sospeso (con qn) — to have an outstanding account (with sb), fig to have a score to settle (with sb)

fare i conti in tasca a qn — to pry into sb's financial affairs

3)

(stima, considerazione) di poco/nessun conto — of little/no importance

tener conto di qn/qc — to take sb/sth into consideration o account

non avevo tenuto conto del fuso orario — I hadn't allowed for the time difference

tenere qc da conto — to take great care of sth

4)

(fraseologia) a conti fatti, in fin dei conti — all things considered, when all is said and done

be', in fin dei conti non ha tutti i torti — well, after all, he's quite right

ad ogni buon conto — in any case

per conto mio — (a mio avviso) in my opinion, as far as I'm concerned, (a nome mio) on my behalf, (da solo) on my own

per conto mio la faccenda è un po' strana — in my opinion it's all rather strange

voglio starmene per conto mio — I want to be on my own

ci vado per conto mio — I'm going on my own

per conto di — on behalf of

telefono per conto di Sara — I'm phoning on behalf of Sara

sul conto di — about

girano strane voci sul conto di Luca — I've heard some strange things about Luca

mi hanno detto strane cose sul suo conto — I've heard some strange things about him

fare conto che... — (supporre) to suppose that...

fare conto su qn/qc — to rely o depend o count on sb/sth

chiedere conto di qc a qn — to ask sb to give an account o explanation of sth

rendere conto a qn di qc — to be accountable to sb for sth

rendersi conto di qc/che... — to realize sth/that

non si era reso conto che c'ero anch'io — he hadn't realized I was there too

non ti rendi conto delle conseguenze! — you don't realize what will happen!

essere alla resa dei conti... — to come to the day of reckoning

2.

- conto in banca

- conto capitale

- conto cassa

- conto cifrato

- conto corrente

- conto corrente postale

- conto in partecipazione

- conto passivo

- conto profitti e perdite

- conto alla rovescia

- conto scoperto

- conto valutario

* * *
['konto]
sostantivo maschile

1) (calcolo) count, calculation

far di conto — to count

fare il conto di — to work out [ spese]; to count (up) [persone, oggetti]

sbagliare il conto — to make a mistake in one's calculation

tenere il conto di qcs. — to keep (a) count of sth.

perdere il conto — to lose count

i -i tornano — (di soldi) that's the right amount; (di oggetti, persone) that's the right number; fig. it all adds up

i -i non tornano — fig. it doesn't add up

2) amm.

tenere i -i — to keep accounts

fare i -i — (a fine giornata) to cash up

3) (somma da pagare) amount; (fattura) bill, check AE, tab AE

avere un conto aperto presso un negozio — to have an account at a shop

mettere qcs. sul conto di qcn. — to charge sth. to o put sth. on sb.'s account

pagare il conto — to pay o settle a bill, to pick up the check o tab

il conto, per favore! — could I have the bill, please?

4) econ. banc. account ( presso with)

sul conto di qcn. — in sb.'s account

aprire, chiudere un conto — to open, close an account

5) (considerazione)

tenere conto di qcs. — to take account of sth., to reckon with sth., to consider sth.

mettere qcs. in conto — to take sth. into account

una questione di poco conto — a small affair

essere di poco conto — to be of little account

tenuto conto di — in consideration of, considering

6) (affidamento)

fare conto su — to rely o depend on

7) (spiegazione)

rendere conto di qcs. a qcn. — to account for sth. to sb.

chiedere conto a qcn. — to ask for an explanation from sb., to ask sb. for an explanation

8) per conto di

per conto di qcn. — (da parte di) on o in AE behalf of sb.

per conto proprio — (da solo) on one's own, by oneself, alone

mettersi per conto proprio — to set (oneself) up in business, to set up one's own business

per conto mio — (secondo me) in my opinion, to my mind colloq.

9) sul conto di (riguardo a) about

•

conto bancario, in banca — bank account

conto corrente — current BE o checking AE account

conto corrente postale — post office account

conto alla rovescia — countdown (anche fig.)

••

in fin dei -i, a -i fatti — after all, all things considered

a ogni buon conto — in any case

fare bene i propri -i — to do one's sums

fare i -i con qcn., qcs. — to reckon with sb., sth.

regolare i -i con qcn. — to settle a score with sb., to square one's account(s) with sb.

fare i -i in tasca a qcn. — = to reckon sb.'s worth

fare i -i senza l'oste — = to make a decision without consulting the person in charge

fare conto — (immaginare) to imagine ( di fare doing; che that); (prefiggersi) to reckon ( di fare to do; che that)

rendersi conto di qcs., che — to realize sth., that, to be o become aware of sth., that

* * *

conto

/'konto/

sostantivo m.

1 (calcolo) count, calculation; far di conto to count; fare il conto di to work out [ spese]; to count (up) [persone, oggetti]; sbagliare il conto to make a mistake in one's calculation; tenere il conto di qcs. to keep (a) count of sth.; perdere il conto to lose count; i -i tornano (di soldi) that's the right amount; (di oggetti, persone) that's the right number; fig. it all adds up; i -i non tornano fig. it doesn't add up

2 amm. tenere i -i to keep accounts; fare i -i (a fine giornata) to cash up

3 (somma da pagare) amount; (fattura) bill, check AE, tab AE; avere un conto aperto presso un negozio to have an account at a shop; mettere qcs. sul conto di qcn. to charge sth. to o put sth. on sb.'s account; pagare il conto to pay o settle a bill, to pick up the check o tab; il conto, per favore! could I have the bill, please?

4 econ. banc. account ( presso with); sul conto di qcn. in sb.'s account; aprire, chiudere un conto to open, close an account

5 (considerazione) tenere conto di qcs. to take account of sth., to reckon with sth., to consider sth.; mettere qcs. in conto to take sth. into account; una questione di poco conto a small affair; essere di poco conto to be of little account; tenuto conto di in consideration of, considering

6 (affidamento) fare conto su to rely o depend on

7 (spiegazione) rendere conto di qcs. a qcn. to account for sth. to sb.; chiedere conto a qcn. to ask for an explanation from sb., to ask sb. for an explanation

8 per conto di per conto di qcn. (da parte di) on o in AE behalf of sb.; per conto proprio (da solo) on one's own, by oneself, alone; mettersi per conto proprio to set (oneself) up in business, to set up one's own business; per conto mio (secondo me) in my opinion, to my mind colloq.

9 sul conto di (riguardo a) about

IDIOMS

in fin dei -i, a -i fatti after all, all things considered; a ogni buon conto in any case; fare bene i propri -i to do one's sums; fare i -i con qcn., qcs. to reckon with sb., sth.; regolare i -i con qcn. to settle a score with sb., to square one's account(s) with sb.; fare i -i in tasca a qcn. = to reckon sb.'s worth; fare i -i senza l'oste = to make a decision without consulting the person in charge; fare conto (immaginare) to imagine ( di fare doing; che that); (prefiggersi) to reckon ( di fare to do; che that); rendersi conto di qcs., che to realize sth., that, to be o become aware of sth., that

\

COMPOUNDS

conto bancario, in banca bank account; conto corrente current BE o checking AE account; conto corrente postale post office account; conto alla rovescia countdown (anche fig.).

Dizionario Italiano-Inglese > conto
10 contabilidad

f.

1 accountancy (oficio).

2 bookkeeping, accounting.

llevar la contabilidad to do the accounts

doble contabilidad double-entry bookkeeping

contabilidad de costes cost accounting

3 accounting department.

* * *

contabilidad

► nombre femenino

1 (profesión) accountancy; (carrera) accounting

2 (de empresa etc) accounting, bookkeeping

\

FRASEOLOGÍA

llevar la contabilidad to keep the books

* * *

noun f.

1) accountancy

2) accounting

* * *

SF (=práctica) accounting, book-keeping; (=profesión) accountancy

yo llevo la contabilidad — I keep the books

libros de contabilidad — account books

Contabilidad — Accounts, Accounts Department

contabilidad analítica — variable costing o (EEUU) pricing

contabilidad creativa — creative accountancy

contabilidad de costos — cost accounting

contabilidad de doble partida — double-entry book-keeping

contabilidad de gestión — management accounting

contabilidad de inflación — inflation accounting

contabilidad financiera — financial accounting

contabilidad por partida simple — single-entry book-keeping

* * *

femenino

a) ( ciencia) accounting

b) ( profesión) accountancy

c) ( cuentas) accounts (pl), books (pl)

lleva la contabilidad — she does the accounts o the books

* * *

= accounting, fund accounting, book-keeping [bookkeeping], accountancy, booking record, financial control.

Ex. Also available is a cross data base for multifile searching (BRS/CROSS), online accounting, private data bases services and an online catalogue service.

Ex. The resulting organisational changes are discussed, as well as workflow adjustments from preorder searching and ordering to receiving and fund accounting.

Ex. This article discusses the evolution of the standardisation of book-keeping from 1922.

Ex. This article provides a profile of Albert Mullis, his training in accountancy and librarianship, posts he has held and contribution to librarianship.

Ex. Many libraries may also be involved in maintaining booking records of one type or another: in college libraries these often relate to instructional films hired during term.

Ex. These integrated systems use a single software architecture to manage the core processes of libraries including cataloguing, circulation, acquisitions, and financial control.

----

* análisis de contabilidad = financial analysis.

* contabilidad de valores devengados = accrual accounting.

* contabilidad por partida doble = double-entry book-keeping.

* departamento de contabilidad = accounting department, accounting office.

* empresa de contabilidad = accounting firm.

* libro de contabilidad = ledger.

* registro de contabilidad = financial record.

* * *

femenino

a) ( ciencia) accounting

b) ( profesión) accountancy

c) ( cuentas) accounts (pl), books (pl)

lleva la contabilidad — she does the accounts o the books

* * *

= accounting, fund accounting, book-keeping [bookkeeping], accountancy, booking record, financial control.

Ex: Also available is a cross data base for multifile searching (BRS/CROSS), online accounting, private data bases services and an online catalogue service.

Ex: The resulting organisational changes are discussed, as well as workflow adjustments from preorder searching and ordering to receiving and fund accounting.

Ex: This article discusses the evolution of the standardisation of book-keeping from 1922.

Ex: This article provides a profile of Albert Mullis, his training in accountancy and librarianship, posts he has held and contribution to librarianship.

Ex: Many libraries may also be involved in maintaining booking records of one type or another: in college libraries these often relate to instructional films hired during term.

Ex: These integrated systems use a single software architecture to manage the core processes of libraries including cataloguing, circulation, acquisitions, and financial control.

* análisis de contabilidad = financial analysis.

* contabilidad de valores devengados = accrual accounting.

* contabilidad por partida doble = double-entry book-keeping.

* departamento de contabilidad = accounting department, accounting office.

* empresa de contabilidad = accounting firm.

* libro de contabilidad = ledger.

* registro de contabilidad = financial record.

* * *

contabilidad

feminine

1 (ciencia) accounting

2 (profesión) accountancy

3 (cuentas) accounts (pl), books (pl)

lleva la contabilidad she does the accounts o the books

Compuesto:

contabilidad creativa

creative accounting o accountancy

* * *

contabilidad sustantivo femenino
a) ( ciencia) accounting

b) ( profesión) accountancy

c) ( cuentas) accounts (pl), books (pl);

◊ lleva la contabilidad she does the accounts o the books

contabilidad sustantivo femenino Com
1 (oficio) accountancy, accounting
2 (departamento) accounts
3 (de un negocio, empresa) accounts: lleva la contabilidad en la empresa de su padre, she does the books in her father's firm
' contabilidad' also found in these entries:
Spanish:
asiento
- contabilizar
- cuenta
- haber
- llevar
- partida
- rubro
English:
accountancy
- book-keeping
- cost accounting
- entry
- ledger
- management accounting
- account
- bookkeeping

* * *

contabilidad nf

1. [oficio] accountancy

2. [de persona, empresa] bookkeeping, accounting;

llevar la contabilidad to do the accounts;

doble contabilidad double-entry bookkeeping

Comp
Fin contabilidad de costos o Esp costes cost accounting; Fin contabilidad de gestión management accounting
* * *

contabilidad

f accountancy;

llevar la contabilidad do the accounts

* * *

contabilidad nf

1) : accounting, bookkeeping

2) : accountancy

* * *

contabilidad n

1. (ciencia) accountancy

2. (cuentas) accounts

Spanish-English dictionary > contabilidad
11 compte

compte [kɔ̃t]

━━━━━━━━━

1. masculine noun

2. compounds

━━━━━━━━━

1. <

   a. ( = calcul) faire le compte des erreurs to count the mistakes

• faire le compte des dépenses to calculate the expenditure

• comment as-tu fait ton compte pour arriver si tard ? how did you manage to get here so late?

• prendre qch en compte to take sth into account

   b. ( = nombre exact) right number

• le compte y est (paiement) that's the right amount ; (inventaire) that's the right number

• j'ai ajouté 15 € pour faire le compte I've added 15 euros to make up the full amount

   c. (Accounting) account

• faire ses comptes to do one's accounts

• tenir les comptes to do the accounts

• être laissé pour compte [personne] to be left by the wayside

   d. (Banking) account

• compte en banque bank account

• avoir un compte dans une banque to have an account with a bank

   e. (Computing) account

• compte utilisateur user account

   f. ( = facture) invoice ; [d'hôtel, restaurant] bill (Brit), check (US)

• pourriez-vous me faire mon compte ? would you make out my bill?

• mettez-le sur mon compte put it on my bill

   g. ( = dû) il y a trouvé son compte he did well out of it

• chacun y trouve son compte there's something in it for everybody

• il a son compte (inf) (épuisé, mort) he's had it (inf) ; (ivre) he's had more than he can take

• son compte est bon his number's up (inf)

   h. ( = explication) demander des comptes à qn to ask sb for an explanation

• rendre des comptes à qn to explain o.s. to sb

• je n'ai de comptes à rendre à personne I'm accountable to nobody

• rendre compte de qch à qn to give sb an account of sth

   i. (locutions)

► à ce compte-là ( = dans ce cas) in that case ; ( = à ce train-là) at this rate

► tout compte fait all things considered

► se rendre compte de qch/que ( = réaliser) to realize sth/that

• est-ce que tu te rends compte de ce que tu dis ? do you realize what you are saying?

• il a osé dire ça, tu te rends compte ! he dared say that - can you believe it!► tenir compte de qn/qch to take sb/sth into account

• il n'a pas tenu compte de nos avertissements he didn't take any notice of our warnings► compte tenu de considering

► à son compte

• s'installer à son compte to set up one's own business

• travailler à son compte to be self-employed► pour le compte de qn ( = au nom de) on behalf of sb

► sur le compte de ( = à propos de) about

• on m'en a raconté de belles sur son compte ! I was told a few interesting stories about him!

• verser de l'argent sur le compte de qn to pay money into sb's account

• mettre qch sur le compte de qch ( = attribuer à) to put sth down to sth

2. <

► compte chèque postal post office account

► compte chèques, compte courant current (Brit) or checking (US) account

► compte à rebours countdown

► compte rendu account ; [de livre, film] review ; (sur travaux en cours) progress report

• faire le compte rendu d'une réunion to give an account of a meeting ► compte sur livret deposit account

* * *
kɔ̃t
1.

nom masculin

1) ( calcul) count

faire le compte de quelque chose — to work out [dépenses, recettes]; to count (up) [personnes, objets]

si je fais le compte de ce qu'il me doit — if I work out what he owes me

le compte est bon — that works out right

tenir le compte de quelque chose — to keep count of something

comment fais-tu ton compte pour faire...? — fig how do you manage to do...?

au bout du compte — ( pour constater) in the end

tout compte fait — ( tout bien considéré) all things considered; ( en fait) when all is said and done

en fin de compte — ( pour conclure) at the end of the day

tout compte fait or en fin de compte, c'est lui qui avait raison — when all is said and done, he was right

2) ( résultat) ( d'argent) amount; (d'objets, heures, de personnes) number

le compte y est — ( en argent) that's the right amount; (en objets, personnes) all present and correct

le compte n'y est pas, il n'y a pas le compte — ( en argent) that's not the right amount; (en objets, personnes) that's not the right number

il a son compte — (colloq) ( battu ou tué) he's done for (colloq); ( ivre) he's had a drop too much

nous avons eu notre compte d'ennuis — fig we've had more than our fair share of problems

à ce compte-là — ( dans ces conditions) in that case

3) ( considération)

prendre quelque chose en compte, tenir compte de quelque chose — to take something into account

compte tenu de — considering

4) ( intérêt personnel)

être or travailler à son compte — to be self-employed

se mettre or s'installler or s'établir à son compte — to set up one's own business

prendre des jours de congé à son compte — to take a few days off without pay

pour le compte de quelqu'un — on behalf of somebody

y trouver son compte — to get something out of it

à compte d'auteur — at the author's expense

5) ( en comptabilité) account

tenir les comptes — to keep the accounts

6) Finance account

compte bancaire or en banque — bank account

7) Commerce ( ardoise) account

j'ai un compte chez un libraire — I have an account with a bookshop GB ou bookstore

mettre quelque chose sur le compte de quelqu'un — lit to charge something to somebody's account; fig to put something down to somebody

8) ( somme à payer)

voilà votre compte — here's your money

9) (explication, rapport)

rendre compte de quelque chose à quelqu'un — ( rapporter) to give an account of something to somebody; ( justifier) to account for something to somebody

rendre des comptes à quelqu'un — [responsable] to be answerable to somebody

demander des comptes à quelqu'un — to ask for an explanation from somebody

10) ( notion nette)

se rendre compte de — ( être conscient) to realize; ( remarquer) to notice

11) ( sujet)

je ne sais rien sur leur compte — I don't know anything about them

12) Sport ( en boxe) count

2.

à bon compte locution adverbiale lit ( à peu de frais) [acheter] cheap; [acquérir, voyager] cheaply; fig ( sans difficulté) the easy way

s'en tirer à bon compte — to get off lightly

Phrasal Verbs:

- compte chèques

- compte chèque postal

- compte d'épargne

- compte à rebours

- comptes d'apothicaire

* * *
kɔ̃t
1. nm

1) (= total, montant) count, number

faire le compte de — to count up

Le compte des bulletins de vote prendra du temps. — It will take time to count the voting slips.

Le compte est bon. — That's the right amount.

2) (bancaire) account

ouvrir un compte — to open an account

J'ai déposé le chèque sur mon compte. — I've paid the cheque into my account.

3) (chez un commerçant) account

Mettez-le sur mon compte. — Charge it to my account.

4) (autres locutions)

à ce compte-là (= dans ce cas) — in that case, (= à ce train-là) at that rate

tout compte fait — on the whole

à bon compte; s'en tirer à bon compte — to get off lightly

rendre compte de qch (= relater) — to give an account of sth, (en assumant une responsabilité) to account for sth

rendre compte de qch à qn (= relater) — to give sb an account of sth, (en assumant une responsabilité) to account to sb for sth

tenir compte de [fait, circonstances] — to take into account, [conseils] to take notice of

Ils ont tenu compte de mon expérience. — They took my experience into account.

Il n'a pas tenu compte de mes conseils. — He took no notice of my advice.

compte tenu de — taking into account

prendre qch à son compte — to take responsibility for sth

travailler à son compte — to work for oneself

pour le compte de — on behalf of

pour son propre compte — for one's own benefit

sur le compte de qn (= à son sujet) — about sb

mettre qch sur le compte de qn (= le rendre responsable) — to put sth down to sb

en fin de compte fig — when all is said and done, at the end of the day

Le voyage ne s'est pas mal passé, en fin de compte. — The journey wasn't bad, all things considered.

au bout du compte — in the final analysis

avoir son compte fig * — to have had it *

trouver son compte à qch — to do well out of sth

régler un compte (= s'acquitter de qch) — to settle an account, (= se venger) to get one's own back

régler son compte à qn — to eliminate sb

2. comptes nmpl

1) (comptabilité) accounts, books

faire les comptes — to do the accounts, to do the books

tenir les comptes — to keep the accounts

2) (autres locutions)

rendre des comptes à qn — to be answerable to sb

régler ses comptes — to settle one's differences

* * *

compte

A nm

1 ( calcul) count; faire le compte de qch to work out [dépenses, recettes]; to count (up) [personnes, objets]; si je fais le compte de ce qu'il me doit if I work out what he owes me; le compte est bon that works out right; j'ai fait le compte des chocolats qui restaient I counted up how many chocolates were left; tenir le compte de qch to keep count of sth; elle tient un compte précis de ses heures supplémentaires she keeps an exact count of her extra hours; comment fais-tu ton compte pour faire…? fig how do you manage to do…?; au bout du compte ( pour constater) in the end; tout compte fait ( tout bien considéré) all things considered; ( en fait) when all is said and done; en fin de compte ( pour conclure) at the end of the day; tout compte fait or en fin de compte, c'est lui qui avait raison when all is said and done, HE was right;

2 ( résultat) ( d'argent) amount; (d'objets, heures, de personnes) number; le compte y est ( en argent) that's the right amount; (en objets, personnes) all present and correct; le compte n'y est pas, il n'y a pas le compte ( en argent) that's not the right amount; (en objets, personnes) that's not the right number; il y a 28 élèves, le compte y est/n'y est pas there are 28 pupils, everybody's here/somebody's missing ou ( plusieurs personnes) some are missing; il devrait rester 15 pots de confiture, le compte n'y est pas there should be 15 jars of jam left, but they're not all there; faire le compte ( en argent) to come to the right amount; (en personnes, objets) to come to the right number; voici 20 euros, cela devrait faire le compte here's 20 euros, that should be about right; même si chacun ajoute 3 euros cela ne fera pas le compte even if everybody puts in another 3 euros, it still won't come to the right amount; avoir son compte d'heures de sommeil to get the right amount of sleep; il a son compte○ (battu, tué) he's done for○; ( ivre) he's had a drop too much; nous avons eu notre compte d'ennuis fig we've had more than our fair share of problems; à ce compte-là ( dans ces conditions) in that case;

3 ( considération) prendre qch en compte, tenir compte de qch to take sth into account; compte tenu de considering;

4 ( intérêt personnel) être à son compte to be self-employed; travailler à son compte to work for oneself; se mettre or s'installler or s'établir à son compte to set up one's own business; reprendre un commerce à son compte to take over a business in one's own name; prendre des jours de congé à son compte to take a few days off without pay ou to take a few days' unpaid leave; pour le compte de qn on behalf of sb; y trouver son compte to get something out of it; ils ont abandonné l'enquête, beaucoup ont dû y trouver leur compte they abandoned the enquiry GB ou inquiry US, that must have suited a lot of people; faire le compte de qn† to benefit sb; les livres publiés à compte d'auteur books published at the author's expense;

5 Compta account; passer or mettre en compte to place [sth] to account [somme]; être en compte avec qn to have money matters to settle with sb; faire ses comptes [commerçant, ménagère] to do one's accounts; tenir les comptes [commerçant, ménagère, comptable] to keep the accounts; c'est moi qui tiens les comptes à la maison I keep the household accounts; ⇒ ami, ligne;

6 Fin account; compte bancaire or en banque bank account; compte gelé/sans mouvement frozen/dormant account; avoir un compte dans une banque to have an account with a bank; avoir un compte en Suisse to have a Swiss bank account; avoir 1 000 euros sur son compte to have 1,000 euros in one's account; verser de l'argent or faire un versement sur un compte to pay money into an account; retirer de l'argent de son compte to withdraw (some) money from one's account; un compte au nom de… an account in the name of…;

7 Comm ( ardoise) account; j'ai un compte chez un libraire I have an account with a bookshop GB ou bookstore; mettre qch sur le compte de qn lit to charge sth to sb's account; fig to put sth down to sb; il l'a mis sur le compte de la fatigue he put it down to tiredness;

8 ( somme à payer) voilà votre compte here's your money; demander son compte à qn to hand in one's notice to sb; donner son compte à qn to give sb notice; recevoir son compte ( être payé) to be paid; ( être renvoyé) to be given one's notice;

9 (explication, rapport) rendre compte de qch à qn ( rapporter) to give an account of sth to sb; ( justifier) to account for sth to sb; je n'ai pas à te rendre compte de mes actions I don't have to account for my actions to you; rendre des comptes à qn [responsable] to be answerable to sb; je n'ai pas de comptes à te rendre I don't have to answer to you; demander des comptes à qn to ask for an explanation from sb;

10 ( notion nette) se rendre compte de ( être conscient) to realize; ( remarquer) to notice; il ne s'est pas rendu compte du mal qu'il avait fait he didn't realize the harm he had done; tout cela s'est passé si vite que je ne me suis rendu compte de rien it all happened so quickly that I didn't realize what was going on; tu ne te rends pas compte que c'est dangereux! don't you realize how dangerous it is?; je ne me suis pas rendu compte de l'heure I didn't notice the time; se rendre compte de la difficulté d'une tâche to realize how difficult a job is; je ne me suis jamais rendu compte que I never realized that;

11 ( sujet) sur le compte de qn about sb; je ne sais rien sur leur compte I don't know anything about them;

12 Sport ( en boxe) count; pour le compte for the count.

B à bon compte loc adv lit ( à peu de frais) [acheter] cheap; [acquérir, voyager] cheaply; fig ( sans difficulté) the easy way; avoir qch à bon compte to get sth cheap; étudiant qui a obtenu son diplôme à bon compte student who got his degree the easy way; s'en tirer à bon compte to get off lightly; s'en tirer à bon compte avec un bras cassé to get off (lightly) with a broken arm.

Composés

compte d'affectation Compta appropriation account; compte d'amortissement Compta depreciation account; compte de bilan Compta balance sheet; compte bloqué Fin blocked account; compte chèques Fin current account GB, checking account US; compte chèque postal, CCP Fin, Postes post office account; compte client Compta accounts receivable; Fin customer account; compte courant Fin = compte chèques; compte de dépôt Fin deposit account; compte d'épargne Fin savings account; compte d'épargne logement, CEL Fin savings account entitling depositor to cheap mortgage; compte d'exploitation Compta trading account; compte fournisseurs Compta accounts payable, payables US; compte joint Fin joint account; compte sur livret Fin savings account; compte numéroté Fin numbered account; compte de pertes et profits Compta profit and loss account; ce livre a disparu! encore un à mettre au compte des pertes et profits! fig the book has disappeared! another one we can say goodbye to!; compte à rebours countdown; le compte à rebours de la campagne est commencé fig the run-up to the elections has started; compte rémunéré Fin interest-bearing (current GB ou checking US) account; compte de résultat Compta profit and loss account; compte de situation = compte de bilan; compte de soutien Admin, Fin state support fund (à for); compte à vue = compte chèques; comptes d'apothicaire complicated calculations.

[kɔ̃t] nom masculin

A.[CALCUL, SOMME CALCULÉE]

1. [opération] counting

faire le compte (de)

a. [personnes] to count (up)

b. [dépenses] to add up

faites le compte vous-même work it out (for) yourself

quand on fait le compte... when you reckon it all up...

compte à rebours (sens propre & figuré) countdown

2. [résultat] (sum) total

j'ai le compte I've got the right money

je vous remercie, monsieur, le compte est bon ou y est! thank you sir, that's right!

il n'y a pas le compte

a. [personnes] they're not all here ou there, some are missing

b. [dépenses] it doesn't add up

compte rond: cela fait un compte rond that makes it a (nice) round sum ou figure

cela ne fait pas un compte rond it comes to an odd figure

comment fais-tu ton compte pour te tromper à chaque fois/pour que tout le monde soit mécontent? how do you manage to get it wrong every time/manage it so (that) nobody's satisfied?

mais comment a-t-il fait son compte? but how did he make such a mess of it?

3. [avantage]

j'y trouve mon compte I do well out of it, it works out well for me

il n'y trouvait pas son compte, alors il est parti

a. [il ne gagnait pas assez d'argent] he wasn't doing well enough out of it, so he left

b. [dans une relation] he wasn't getting what he wanted out of it, so he left

4. [dû]

demander son compte to ask for one's wages

donner son compte à quelqu'un to give somebody (his) notice

avoir son compte (de) to have more than one's fair share ou more than enough (of)

je n'ai pas mon compte de sommeil I don't get all the sleep I need ou enough sleep

il a déjà son compte (familier) [il a beaucoup bu] he's had quite enough to drink already, he's had a skinful

recevoir son compte

a. (sens propre) to get one's (final) wages

b. (familier, figuré & familier) to get the sack (UK) ou one's marching orders

régler son compte à quelqu'un

a. (sens propre) to pay somebody off

b. (familier, figuré & familier) to give somebody a piece of one's mind

régler ses comptes [mettre en ordre ses affaires] to put one's affairs in order

régler ses comptes avec quelqu'un

a. [le payer] to settle up with somebody

b. [se venger] to settle a score with somebody

son compte est bon (familier) he's had it, he's done for

B.[DANS LE DOMAINE FINANCIER ET COMMERCIAL]

1. [de dépôt, de crédit] account

compte bancaire bank account

compte courant current (UK) ou checking (US) account

compte de dépôt deposit (UK) ou savings (US) account

compte épargne savings account

compte épargne logement savings account (for purchasing a property)

compte joint joint account

compte numéroté numbered account

2. [facture] bill, check (US)

faites-moi ou préparez-moi le compte may I have the bill, please?

3. [bilan]

compte de profits et pertes profit and loss account

C.[LOCUTIONS]

1. [argent]

à mon/son etc. compte: reprendre à son compte

a. [magasin] to take over in one's own name

b. [idée, écrit] to adopt

il a pris le repas à son compte he paid for the meal

être ou travailler à son compte to be self-employed

il est à son compte he's his own boss, he's set up on his own

à compte d'auteur at the author's own expense

en compte: passer ou porter une somme en compte

a. [recette] to credit a sum

b. [dépense] to debit a sum

nous sommes en compte, vous me réglerez tout à la fin as we're doing business together, you may pay me in full at the end

2. [explication, compréhension]

demander des comptes à quelqu'un to ask somebody for an explanation of something, to ask somebody to account for something

rendre des comptes (à quelqu'un) to give ou to offer (somebody) an explanation

je n'ai pas de comptes à vous rendre I don't have to justify myself to you

rendre compte de quelque chose à quelqu'un

a. [s'en expliquer] to justify something to somebody

b. [faire un rapport] to give an account of something to somebody

devoir des comptes à quelqu'un to be responsible ou accountable to somebody

il ne te doit pas de comptes he doesn't owe you any explanations

prendre quelque chose en compte [prendre en considération] to take something into account ou consideration

se rendre compte de quelque chose to realize something

te rends-tu compte de ce que tu fais? do you realize ou really understand what you're doing?

on lui a collé une étiquette dans le dos mais il ne s'en est pas rendu compte somebody stuck a label on his back but he didn't notice

non mais, tu te rends compte! (familier) [indignation] can you believe it?

tenir compte de quelque chose to take account of something, to take something into account

ne tenir aucun compte de quelque chose to disregard something

elle n'a pas tenu compte de mes conseils she took no notice of ou ignored my advice

compte tenu de in view ou in the light of

————————

comptes nom masculin pluriel

accounts, accounting

faire/tenir les comptes to do/to keep the accounts

faire des comptes d'apothicaire to work things out to the last penny ou cent (US)

les bons comptes font les bons amis (proverbe) pay your debts and you'll keep your friends

————————

à bon compte locution adverbiale

[acheter] cheap, cheaply

s'en tirer à bon compte

a. [sans frais] to manage to avoid paying a fortune

b. [sans conséquences graves] to get off lightly

————————

à ce compte locution adverbiale,

à ce compte-là locution adverbiale

[selon ce raisonnement] looking at it ou taking it that way

————————

pour compte locution adverbiale

laisser quelqu'un pour compte to neglect somebody

laisser des marchandises pour compte to leave goods on a merchant's hands

————————

pour le compte locution adverbiale

for the count

pour le compte de locution prépositionnelle

for

elle travaille pour le compte d'une grande société she works for a large firm, she freelances for a large firm

————————

pour mon compte locution adverbiale,

pour son compteetc. locution adverbiale

for my/his etc. part, as for me/him etc.

————————

sur le compte de locution prépositionnelle

1. [à propos de] on, about, concerning

on a dit bien des bêtises sur son compte people talked a lot of nonsense about him

2. (locution)

mettre quelque chose sur le compte de quelqu'un (sens propre) to put something on somebody's bill

mettre quelque chose sur le compte de quelque chose to put something down to something

tout compte fait locution adverbiale,

tous comptes faits locution adverbiale

[après tout] thinking about it, on second thoughts

Dictionnaire Français-Anglais > compte

12 empleado de correos

(n.) = post office clerk

Ex. The task of post office clerks is to deal directly with clients of the post office by rendering services such as selling stamps, receiving postal articles and handling saving accounts.

* * *

(n.) = post office clerk

Ex: The task of post office clerks is to deal directly with clients of the post office by rendering services such as selling stamps, receiving postal articles and handling saving accounts.

Spanish-English dictionary > empleado de correos

13 comptabilité

comptabilité [kɔ̃tabilite]

feminine noun

( = science, profession) accountancy ; (d'une petite entreprise) book-keeping ; ( = comptes) accounts

• le service comptabilité the accounts department

* * *
kɔ̃tabilite
nom féminin

1) (concept, discipline) accountancy

2) (profession, activité) accounting

3) ( tenue de livres) bookkeeping

faire sa comptabilité — to do one's accounts

4) ( ensemble des comptes) accounts (pl)

5) ( service) accounts department

* * *
kɔ̃tabilite nf
1) (= activité, technique) accounting, accountancy, book-keeping

un cours de comptabilité — a course in accounting, an accountancy course

comptabilité à partie double — double-entry book-keeping

2) (= comptes) accounts pl books pl

3) (= service) accounts department

* * *

comptabilité nf

1 (concept, discipline) accountancy; faire des études de comptabilité to study accountancy;

2 (profession, activité) accounting; suivre un stage de comptabilité to do an accountancy course;

3 ( tenue de livres) bookkeeping; faire sa comptabilité to do one's accounts; tenir la comptabilité to keep the books;

4 ( ensemble des comptes) accounts (pl); leur comptabilité est très mal tenue their accounts are very badly kept;

5 ( service) accounts department.

Composés

comptabilité analytique ( d'entreprise) management accounting; ( de produit) cost accounting; comptabilité commerciale business accounting; comptabilité d'entreprise = comptabilité commerciale; comptabilité industrielle = comptabilité analytique; comptabilité nationale national accounts (pl); comptabilité publique ( règles) public accounts (pl); ( service) public accounts office.

[kɔ̃tabilite] nom féminin

1. [profession] accountancy, accounting

faire de la comptabilité to work as an accountant

2. [comptes] accounts, books

faire la comptabilité de quelqu'un to do somebody's books ou book-keeping

3. [technique] accounting, book-keeping

comptabilité à partie double double-entry book-keeping

4. [service, bureau] accounts (department)

5. ÉCONOMIE & FINANCE

comptabilité nationale national auditing

comptabilité publique public finance

Dictionnaire Français-Anglais > comptabilité

14 audit

1. noun
audit [of the accounts] — Rechnungsprüfung, die (Wirtsch.)

the audit of the firm's books — die Revision der Firmengeschäftsbücher
2. transitive verb
prüfen

* * *
['o:dit] 1. noun
(an official examination of financial accounts.) die Rechnungsprüfung
2. verb
(to examine financial accounts officially.) eine Rechnungsprüfung durchführen

- academic.ru/4373/auditor">auditor

* * *

audit

[ˈɔ:dɪt, AM ˈɑ:-]

I. n FIN Rechnungsprüfung f, Buchprüfung f, Wirtschaftsprüfung f

external [or independent] \audit externe [o außerbetriebliche] Revision

general \audit ordentliche Buchprüfung

II. vt

1. FIN

▪ to \audit sth etw [amtlich] prüfen

2. LAW etw revidieren

3. AM, AUS UNIV

to \audit a class einen Kurs [nur] als Gasthörer besuchen

* * *
['ɔːdɪt]
1. n
Bücherrevision f, Buchprüfung f
2. vt

1) accounts, company prüfen

2) (US UNIV) belegen, ohne einen Schein zu machen, Gasthörer sein bei

* * *

audit [ˈɔːdıt]

A s

1. WIRTSCH

a) (Buch-, Rechnungs-, Wirtschafts)Prüfung f, (Bücher-, Rechnungs)Revision f:

audit office Br Rechnungsprüfungsamt n;

audit year Prüfungs-, Revisionsjahr n

b) US Schlussrechnung f, Bilanz f

2. genaue (Über)Prüfung

3. obs Zeugenverhör n

B v/t

1. WIRTSCH die Bücher etc prüfen

2. UNIV US einen Kurs etc als Gasthörer(in) besuchen

* * *
1. noun
audit [of the accounts] — Rechnungsprüfung, die (Wirtsch.)

the audit of the firm's books — die Revision der Firmengeschäftsbücher
2. transitive verb
prüfen

* * *

(company) n.

Audit -- n. (of the accounts) n.

Bücherrevision f. (finance) n.

Prüfung -en f. n.

Betriebsprüfung f.

Rechnungsprüfung f.

Revision -en f. expr.

Bücher prüfen ausdr. v.

Bücher revidieren ausdr.

English-german dictionary > audit

15 AO

1) Компьютерная техника: Autonomous Object

2) Медицина: Access Orlando

3) Американизм: American Overseas

4) Военный термин: Army order, Army ordnance, Authenticator Organization, Oiler, access opening, accounts office, accounts officer, action officer, administrative and overhead, administrative office, administrative officer, administrative operations, administrative order, aerial observer, aeronautical order, air observer, air officer, air ordnance, airdrome officer, appointing order, area of operations, area office, artillery officer, assembly order, assembly outline, authorized order

5) Техника: abnormal occurrence, acoustooptic, address overflow, air operator, among others, amplifier output, astronomical observatory, astrophysics observatory, auxiliary operator, auxiliary oscillator, axial offset, бензовоз, танкер

6) Сельское хозяйство: ammonium oxalate

7) Математика: асимптотически оптимальный (asymptotically optimal)

8) Ветеринария: Adaptive Optics

9) Горное дело: нефтеналивное судно (условное обозначение), нефтеналивной танкер (условное обозначение)

10) Кино: Adults Only

11) Политика: Angola

12) Сокращение: Account Of, Accountant Officer, Acoustic / Optical, Acousto-Optic, Administrative Official, Agent Orange, Area of Operation, Artillery Observation, Askolochnayo aviabomba (Fragmentation bomb (Russia)), Associate (Post) Office, Attack Operations, Autres Objets, All Other (international mail category - see IMM), Oiler (USA), air over, A-operator, tanker

13) Университет: Academic Office

14) Физиология: Adjustable Objective, Angle of, Aorta

15) Электроника: Alpha Oscillator, Always Open, Analog Out

16) Нефть: lateral spacing, accounting organization

17) Иммунология: Accompaniment Only

18) Связь: аналоговый вывод/выход

19) Космонавтика: announcement of flight opportunity, announcement of opportunity (NASA; etc.), atomic oxygen

20) Транспорт: Aviation Officer

21) Фирменный знак: Angelic Oceans, Aubrey Organics, Automatic Metal Products

22) Глоссарий компании Сахалин Энерджи: Analogue output

23) Сетевые технологии: analog output, аналоговый вывод данных

24) Полимеры: antioxidant

25) Океанография: Arctic Oscillation

26) Логистика: вспомогательное нефтеналивное судно

27) Майкрософт: только для взрослых

28) Чат: All The Other, Anarchy Online

29) Правительство: The Amount Of

30) Федеральное бюро расследований: Auxiliary Office

Универсальный англо-русский словарь > AO

16 Ao

1) Компьютерная техника: Autonomous Object

2) Медицина: Access Orlando

3) Американизм: American Overseas

4) Военный термин: Army order, Army ordnance, Authenticator Organization, Oiler, access opening, accounts office, accounts officer, action officer, administrative and overhead, administrative office, administrative officer, administrative operations, administrative order, aerial observer, aeronautical order, air observer, air officer, air ordnance, airdrome officer, appointing order, area of operations, area office, artillery officer, assembly order, assembly outline, authorized order

5) Техника: abnormal occurrence, acoustooptic, address overflow, air operator, among others, amplifier output, astronomical observatory, astrophysics observatory, auxiliary operator, auxiliary oscillator, axial offset, бензовоз, танкер

6) Сельское хозяйство: ammonium oxalate

7) Математика: асимптотически оптимальный (asymptotically optimal)

8) Ветеринария: Adaptive Optics

9) Горное дело: нефтеналивное судно (условное обозначение), нефтеналивной танкер (условное обозначение)

10) Кино: Adults Only

11) Политика: Angola

12) Сокращение: Account Of, Accountant Officer, Acoustic / Optical, Acousto-Optic, Administrative Official, Agent Orange, Area of Operation, Artillery Observation, Askolochnayo aviabomba (Fragmentation bomb (Russia)), Associate (Post) Office, Attack Operations, Autres Objets, All Other (international mail category - see IMM), Oiler (USA), air over, A-operator, tanker

13) Университет: Academic Office

14) Физиология: Adjustable Objective, Angle of, Aorta

15) Электроника: Alpha Oscillator, Always Open, Analog Out

16) Нефть: lateral spacing, accounting organization

17) Иммунология: Accompaniment Only

18) Связь: аналоговый вывод/выход

19) Космонавтика: announcement of flight opportunity, announcement of opportunity (NASA; etc.), atomic oxygen

20) Транспорт: Aviation Officer

21) Фирменный знак: Angelic Oceans, Aubrey Organics, Automatic Metal Products

22) Глоссарий компании Сахалин Энерджи: Analogue output

23) Сетевые технологии: analog output, аналоговый вывод данных

24) Полимеры: antioxidant

25) Океанография: Arctic Oscillation

26) Логистика: вспомогательное нефтеналивное судно

27) Майкрософт: только для взрослых

28) Чат: All The Other, Anarchy Online

29) Правительство: The Amount Of

30) Федеральное бюро расследований: Auxiliary Office

Универсальный англо-русский словарь > Ao

17 ao

1) Компьютерная техника: Autonomous Object

2) Медицина: Access Orlando

3) Американизм: American Overseas

4) Военный термин: Army order, Army ordnance, Authenticator Organization, Oiler, access opening, accounts office, accounts officer, action officer, administrative and overhead, administrative office, administrative officer, administrative operations, administrative order, aerial observer, aeronautical order, air observer, air officer, air ordnance, airdrome officer, appointing order, area of operations, area office, artillery officer, assembly order, assembly outline, authorized order

5) Техника: abnormal occurrence, acoustooptic, address overflow, air operator, among others, amplifier output, astronomical observatory, astrophysics observatory, auxiliary operator, auxiliary oscillator, axial offset, бензовоз, танкер

6) Сельское хозяйство: ammonium oxalate

7) Математика: асимптотически оптимальный (asymptotically optimal)

8) Ветеринария: Adaptive Optics

9) Горное дело: нефтеналивное судно (условное обозначение), нефтеналивной танкер (условное обозначение)

10) Кино: Adults Only

11) Политика: Angola

12) Сокращение: Account Of, Accountant Officer, Acoustic / Optical, Acousto-Optic, Administrative Official, Agent Orange, Area of Operation, Artillery Observation, Askolochnayo aviabomba (Fragmentation bomb (Russia)), Associate (Post) Office, Attack Operations, Autres Objets, All Other (international mail category - see IMM), Oiler (USA), air over, A-operator, tanker

13) Университет: Academic Office

14) Физиология: Adjustable Objective, Angle of, Aorta

15) Электроника: Alpha Oscillator, Always Open, Analog Out

16) Нефть: lateral spacing, accounting organization

17) Иммунология: Accompaniment Only

18) Связь: аналоговый вывод/выход

19) Космонавтика: announcement of flight opportunity, announcement of opportunity (NASA; etc.), atomic oxygen

20) Транспорт: Aviation Officer

21) Фирменный знак: Angelic Oceans, Aubrey Organics, Automatic Metal Products

22) Глоссарий компании Сахалин Энерджи: Analogue output

23) Сетевые технологии: analog output, аналоговый вывод данных

24) Полимеры: antioxidant

25) Океанография: Arctic Oscillation

26) Логистика: вспомогательное нефтеналивное судно

27) Майкрософт: только для взрослых

28) Чат: All The Other, Anarchy Online

29) Правительство: The Amount Of

30) Федеральное бюро расследований: Auxiliary Office

Универсальный англо-русский словарь > ao

18 contabile

m f book keeper

* * *

contabile agg. (comm.) bookkeeping (attr.); accounting (attr.): macchina contabile, accounting machine; scrittura, operazione contabile, accounting record; lettera contabile, statement of account; libri contabili, account books; sistema contabile, bookkeeping system; valore contabile, book value; revisore contabile, auditor

◆ s.m. bookkeeper, accountant: capo contabile, chief accountant (o head accountant); professione di contabile, accountancy; contabile libero professionista, professional accountant; contabile gestionale, management accountant.

* * *
[kon'tabile]
1. agg

Comm book-keeping attr, accounts attr, accounting attr

la situazione contabile — the accounting situation

i libri contabili — the accounts

2. sm/f

book-keeper, accountant

* * *
[kon'tabile] 1.
aggettivo amm. [documento, anno] accounting

revisione contabile — audit

ufficio contabile — accounts office

libri -i — (account) books
2.
sostantivo maschile e sostantivo femminile (in un'azienda) accountant, bookkeeper

* * *

contabile

/kon'tabile/

I aggettivo

amm. [documento, anno] accounting; revisione contabile audit; ufficio contabile accounts office; libri -i (account) books

II m. e f.

⇒ 18 (in un'azienda) accountant, bookkeeper.

Dizionario Italiano-Inglese > contabile

19 account

account [əˈkaʊnt]

1. noun

   a. compte m

• to open an account ouvrir un compte

• to pay a sum into one's account verser une somme à son compte

• I have an account with them (at shop) ils me font crédit

• on account d'acompte

• payment on account acompte m

• to pay £50 on account verser un acompte de 50 livres

• cash or account? (in hotel, bar) vous payez comptant ou je le mets sur votre note ?

• they have the Michelin account (Advertising) ce sont eux qui font la publicité de Michelin

• to turn sth to good account mettre qch à profit

   b. ( = explanation) explication f

• to call sb to account demander des comptes à qn

• to be held to account for sth devoir rendre des comptes pour qch

   c. ( = report) compte m rendu

• to give an account of sth faire le compte rendu de qch

• by her own account d'après ce qu'elle dit

• by all accounts au dire de tous

   d. (set structures)

► to take + account

• to take sth/sb into account tenir compte de qch/qn

• these facts must be taken into account ces faits doivent être pris en compte

• to take no account of sth ne pas tenir compte de qch► on + account

• on account of à cause de

• on no account en aucun cas

• I was worried on her account je m'inquiétais pour elle

• don't leave on my account ne partez pas à cause de moi

• on this or that account pour cette raison

2. plural noun

accounts ( = calculation) comptabilité f

• to do/keep the accounts faire/tenir la comptabilité

• accounts (department) (service m ) comptabilité f

3. compounds

► account holder noun titulaire mf du (or d'un) compte

━━━━━━━━━━━━━━━━━

‼|/b] [b]account ≠ acompte

━━━━━━━━━━━━━━━━━

► account for inseparable transitive verb

   a. ( = explain, justify) [+ expenses, one's conduct] justifier ; [+ circumstances] expliquer

• there's no accounting for taste(PROV) chacun son goût

• everyone is accounted for on n'a oublié personne

• three people have not yet been accounted for (after accident) trois personnes n'ont pas encore été retrouvées

   b. ( = represent) représenter

• this accounts for 10% of the total cela représente 10 % du chiffre total

* * *
[ə'kaʊnt] 1.
noun

1) (in bank, post office) compte m (at, with à)

in my/his account — sur mon/son compte

2) Commerce ( credit arrangement) compte m

to charge something to ou put something on somebody's account — mettre quelque chose sur le compte de quelqu'un

on account — ( as part payment) d'acompte

to settle an account — ( in shop) régler un compte; ( in hotel) régler une note

3) ( in advertising) budget m (de publicité)

4) ( bill) facture f

5) ( consideration)

to take something into account —

to take account of something — tenir compte de quelque chose

6) ( description) compte-rendu m; ( if contentious) version f

by all accounts — manifestement

by his own account — tel qu'il le dit lui-même

7) ( impression)

to give a good account of oneself — faire bonne impression (in dans)

8) ( indicating reason)

on account of something — à cause de quelque chose

on this ou that account — pour cette raison

on no account — sous aucun prétexte

on my/his account — (because of me/him) à cause de moi/lui

9) ( in matters concerning oneself)

she was worried on her own account — elle s'inquiétait pour son (propre) sort

to go into business on one's own account — se mettre à son compte

10) ( importance)

it's of no account to them — peu leur importe
2.
accounts plural noun

1) Finance ( records) comptabilité f [U], comptes mpl

2) ( department) (service m) comptabilité f
3.
transitive verb sout

to account somebody a genius — considérer quelqu'un comme un génie

Phrasal Verbs:

- account for

English-French dictionary > account

20 OASA

1) Военный термин: Office of the Assistant Secretary of MPC, Manpower and Personnel Council, Office of the Assistant Secretary of OAS, occupied areas section, Office of the Assistant Secretary of OASD, Office of the Assistant Secretary of Defense, Office of the Assistant Secretary of the Army, Civil Works, Office of the Assistant Secretary of the Army, Financial Management, Office of the Assistant Secretary of the Army, Installations and Logistics, Office of the Assistant Secretary of the FIRAA, Financial Instructions in Relation to Army Accounts, Office of the Assistant Secretary of the IRAD, investigate, research and define, (RDA) Office of the Assistant Secretary of the Army (Research, Development, and Acquisition)

2) Химическое оружие: Office of Assistant Secretary of the Army

Универсальный англо-русский словарь > OASA

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the accounts office

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the accounts office

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