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1 review
review [rɪ'vju:]1 noun(a) (critical article) critique f;∎ the play got good/bad reviews la pièce a eu de bonnes/de mauvaises critiques;∎ he gave it a good review il en a fait une bonne critique(c) (assessment → of situation, conditions) étude f, examen m, bilan m;∎ the annual review of expenditure le bilan annuel des dépenses;∎ she first gave us a brief review of the situation elle nous a d'abord présenté un court bilan de la situation;∎ pollution controls are under review on est en train de réexaminer la réglementation en matière de pollution;∎ a review of the year une rétrospective des événements de l'année(d) (reassessment → of salary, prices, case) révision f;∎ all our prices are subject to review tous nos prix sont susceptibles d'être révisés;∎ my salary comes or is up for review next month mon salaire doit être révisé le mois prochain;∎ Law he asked for a review of his case il a demandé la révision de son procès∎ to hold a review passer une revue;∎ to pass troops in review passer des troupes en revue(a) (write critical article on) faire la critique de;∎ she reviews books for an Australian paper elle est critique littéraire pour un journal australien∎ they should review their security arrangements ils devraient revoir leurs dispositifs de sécurité;∎ to review a decision reconsidérer une décision(c) (go back over, look back on) passer en revue;∎ we shall be reviewing the events of the past year nous passerons en revue les événements qui se sont produits au cours de l'année passée∎ she quickly reviewed her notes before the speech elle jeta un dernier coup d'œil sur ses notes avant le discours;∎ American he's reviewing his French il révise son français∎ he reviews for the Sunday Times il rédige des critiques pour le Sunday Times►► review board commission f d'étude;review copy exemplaire m de service de presse;Television review screen écran m de vision -
2 review
rə'vju:
1. noun1) (a written report on a book, play etc giving the writer's opinion of it.) crítica2) (an inspection of troops etc.) revista3) ((American) revision; studying or going over one's notes: I have just enough time for a quick review of my speech; I made a quick review of my notes before the test.) revisión
2. verb1) (to make or have a review of: The book was reviewed in yesterday's paper; The Queen reviewed the troops.) hacer una crítica2) (to reconsider: We'll review the situation at the end of the month.) examinar3) ((American) to revise; to go over one's notes, lessons etc in preparation for an examination: I have to review (my notes) for the test tomorrow.) revisar•- reviewerreview1 n crítica / reseñareview2 vb hacer una crítica deour cinema correspondent reviewed the film nuestro corresponsal de cine ha hecho una crítica de la películatr[rɪ'vjʊː]1 (magazine, show) revista2 SMALLMILITARY/SMALL revista3 (examination) examen nombre masculino4 (of film, book, etc) crítica1 (troops) pasar revista a2 (examine) examinar3 (film, book, etc) hacer una crítica de\SMALLIDIOMATIC EXPRESSION/SMALLunder review bajo revisiónreview [ri'vju:] vt1) reexamine: volver a examinar, repasar (una lección)2) criticize: reseñar, hacer una crítica de3) examine: examinar, analizarto review one's life: examinar su vida4)to review the troops : pasar revista a las tropasreview n1) inspection: revista f (de tropas)2) analysis, overview: resumen m, análisis ma review of current affairs: un análisis de las actualidades3) criticism: reseña f, crítica f (de un libro, etc.)4) : repaso m (para un examen)5) revue: revista f (musical)n.• alarde s.m.• crítica s.f.• muestra s.f.• repaso s.m.• reseña s.f.• revisión s.f.• revista s.f.v.• remirar v.• repasar v.• reseñar v.• rever v.(§pres: reveo, reves...) imp. reve-•)• revisar v.• revistar v.rɪ'vjuː
I
1) ca) (of book, film) crítica f, reseña fto get good reviews — ser* ponderado por la crítica
b) (report, summary) resumen m, reseña fc) ( magazine) revista f2)a) c u ( reconsideration) revisión fb) c ( for exam) (AmE) repaso m
II
1.
1)a) ( consider) \<\<situation\>\> examinar, estudiarb) ( reconsider) \<\<policy/case\>\> reconsiderar, reexaminar; \<\<salary\>\> reajustar2)a) ( summarize) \<\<news/events\>\> resumir, reseñar3) ( Mil) \<\<troops\>\> pasar revista a, revistar4) ( for exam) (AmE) repasar
2.
vi ( for exam) (AmE) repasar[rɪ'vjuː]1. N2) (Mil) [of troops] revista f3) (Jur) (=revision) revisión fthe sentence is subject to review in the high court — la sentencia puede volver a ser vista en el tribunal supremo
4) (=critique) crítica f, reseña f5) (=journal) revista f6) (Theat) revista f2. VT1) (=take stock of) examinar, analizar; [+ research etc] evaluar2) (Mil) [+ troops] pasar revista a3) (Jur) (=reconsider) [+ case] revisar4) (=write review of) reseñar, hacer una crítica de5) (US) (Scol) repasar3.CPDreview board N — comité m de evaluación
review copy N — ejemplar m para reseñar
* * *[rɪ'vjuː]
I
1) ca) (of book, film) crítica f, reseña fto get good reviews — ser* ponderado por la crítica
b) (report, summary) resumen m, reseña fc) ( magazine) revista f2)a) c u ( reconsideration) revisión fb) c ( for exam) (AmE) repaso m
II
1.
1)a) ( consider) \<\<situation\>\> examinar, estudiarb) ( reconsider) \<\<policy/case\>\> reconsiderar, reexaminar; \<\<salary\>\> reajustar2)a) ( summarize) \<\<news/events\>\> resumir, reseñar3) ( Mil) \<\<troops\>\> pasar revista a, revistar4) ( for exam) (AmE) repasar
2.
vi ( for exam) (AmE) repasar -
3 review
1 noun(of policy, salary) révision f; (of finances, situation) examen m, bilan m;∎ the annual review of expenditure le bilan annuel des dépenses;∎ all our prices are subject to review tous nos prix sont susceptibles d'être révisés;∎ my salary comes up for review next month mon salaire doit être révisé le mois prochain(policy, salary) réviser; (finances, situation) examiner;∎ they should review their security arrangements ils devraient revoir leurs dispositifs de sécurité -
4 near cash
!гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.The UK's public spending framework is based on several key principles:"consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;" "the judgement of success by policy outcomes rather than resource inputs;" "strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and"the proper costing and management of capital assets to provide the right incentives for public investment.The Government sets policy to meet two firm fiscal rules:"the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and"the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)"Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and"Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.More information about DEL and AME is set out below.In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets."Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest."Within the Resource Budget DEL, departments have separate controls on:"Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and"The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:"provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;" "enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;" "introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and"not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:"an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;" "an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;" "to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with"further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.Technical Notes explain how performance against each PSA target will be measured.To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.This document was updated on 19 December 2005.Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money————————————————————————————————————————"GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money"————————————————————————————————————————GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money————————————————————————————————————————GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.———————————————————————————————————————— -
5 come
A ◑ n sperme m.1 ( travel) faire ; to come 100 km to see faire 100 km pour voir ;2 ○ GB ( act) don't come the innocent with me ne fais pas l'innocent ; to come the heavy-handed father jouer les pères autoritaires.1 ( arrive) [person, day, success, fame] venir ; [bus, letter, news, results, rains, winter, war] arriver ; the letter came on Monday la lettre est arrivée lundi ; your turn will come ton tour arrivera ; to come after sb ( chase) poursuivre qn ; to come by ( take) prendre [bus, taxi, plane] ; I came on foot/by bike je suis venu à pied/à bicyclette ; to come down descendre [stairs, street] ; to come up monter [stairs, street] ; to come down from Scotland/from Alaska venir d'Écosse/de l'Alaska ; to come from venir de [airport, hospital] ; to come into entrer dans [house, room] ; the train came into the station le train est entré en gare ; to come past [car, person] passer ; to come through [person] passer par [town centre, tunnel] ; [water, object] traverser [window etc] ; to come to venir à [school, telephone] ; to come to the door venir ouvrir ; to come to the surface remonter à la surface ; to come to the company as entrer dans l'entreprise comme [apprentice, consultant] ; to come to do venir faire ; to come running arriver en courant ; to come limping down the street descendre la rue en boitant ; to come crashing to the ground [structure] s'écraser au sol ; to come streaming through the window [light] entrer à flots par la fenêtre ; lunch is ready, come and get it! le déjeuner est prêt, à table! ; when the time comes lorsque le moment sera venu ; the time has come to do le moment est venu de faire ; I'm coming! j'arrive! ; come to mummy viens voir maman ; to come and go aller et venir ; you can come and go as you please tu es libre de tes mouvements ; fashions come and go les modes vont et viennent ; come next week/year la semaine/l'année prochaine ; come Christmas/Summer à Noël/en été ; there may come a time ou day when you regret it tu pourrais le regretter un jour ; for some time to come encore quelque temps ; there's still the meal/speech to come il y a encore le repas/discours ;2 ( approach) s'approcher ; to come and see/help sb venir voir/aider qn ; to come to sb for venir demander [qch] à qn [money, advice] ; I could see it coming ( of accident) je le voyais venir ; don't come any closer ne vous approchez pas (plus) ; he came to the job with preconceived ideas quand il a commencé ce travail il avait des idées préconçues ; to come close ou near to doing faillir faire ;3 (call, visit) [dustman, postman] passer ; [cleaner] venir ; I've come to do je viens faire ; I've come about je viens au sujet de ; I've come for je viens chercher ; my brother is coming for me at 10 am mon frère passe me prendre à 10 heures ; they're coming for the weekend ils viennent pour le week-end ; I've got six people coming to dinner j'ai six personnes à dîner ; my sister is coming to stay with us ma sœur vient passer quelques jours chez nous ;4 ( attend) venir ; I can't ou won't be able to come je ne pourrai pas venir ; come as you are venez comme vous êtes ; to come to venir à [meeting, party, wedding] ; to come with sb venir avec qn, accompagner qn ; do you want to come fishing? est-ce que tu veux venir à la pêche? ;5 ( reach) to come to, to come up/down to [water] venir jusqu'à ; [dress, carpet, curtain] arriver à ; I've just come to the chapter where… j'en suis juste au chapitre où… ;6 ( happen) how did you come to do? comment as-tu fait pour faire? ; that's what comes of doing/not doing voilà ce qui arrive quand on fait/ne fait pas ; how come? comment ça se fait? ; how come you lost? comment ça se fait que tu aies perdu? ; come what may advienne que pourra ; to take things as they come prendre les choses comme elles viennent ; when you come to think of it à la réflexion ; come to think of it, you're right en fait, tu as raison ;7 ( begin) to come to believe/hate/understand finir par croire/détester/comprendre ;8 ( originate) to come from [person] être originaire de, venir de [city, country etc] ; [word, song, legend] venir de [country, language] ; [substance, food] provenir de [raw material] ; [coins, stamps] provenir de [place, collection] ; [smell, sound] venir de [place] ; to come from France [fruit, painting] provenir de France ; [person] être français/-e ; to come from a long line of artists être issu d'une longue lignée d'artistes ;9 ( be available) to come in exister en [sizes, colours] ; to come with a radio/sunroof être livré avec radio/toit ouvrant ; to come with chips être servi avec des frites ; to come with matching napkins être vendu avec les serviettes assorties ; calculators don't come smaller/cheaper than this il n'existe pas de calculatrice plus petite/moins chère que celle-là ;10 ( tackle) to come to aborder [problem, subject] ; I'll come to that in a moment je reviendrai sur ce point dans un moment ; to come to sth ou to doing sth late in life se mettre à faire qch sur le tard ;11 ( develop) it comes with practice/experience cela s'apprend avec la pratique/l'expérience ; wisdom comes with age la sagesse vient en vieillissant ;12 ( be situated) venir ; to come after suivre, venir après ; to come before (in time, list, queue) précéder ; ( in importance) passer avant ; to come within faire partie de [terms] ; to come first/last [athlete, horse] arriver premier/dernier ; where did you come? tu es arrivé combien ○ ?, tu es arrivé à quelle place? ; my family comes first ma famille passe avant tout ; nothing can come between us rien ne peut nous séparer ; don't let this come between us on ne va pas se fâcher pour ça ; to try to come between two people essayer de s'interposer entre deux personnes ; nothing comes between me and my football! pour moi le foot c'est sacré! ;13 ( be due) the house comes to me when they die la maison me reviendra quand ils mourront ; death/old age comes to us all tout le monde meurt/vieillit ; he had it coming (to him) ○ ça lui pendait au nez ; they got what was coming to them ○ ils ont fini par avoir ce qu'ils méritaient ;14 ( be a question of) when it comes to sth/to doing lorsqu'il s'agit de qch/de faire ;15 ○ ( have orgasm) jouir.come again ○ ? pardon? ; I don't know if I'm coming or going je ne sais plus où j'en suis ; ‘how do you like your tea?’-‘as it comes’ ‘tu le prends comment ton thé?’-‘ça m'est égal’ ; he's as stupid/honest as they come il n'y a pas plus stupide/honnête que lui ; come to that ou if it comes to that, you may be right en fait, tu as peut-être raison ; to come as a shock/a surprise être un choc/une surprise.1 ( happen) [problems, reforms] survenir ; [situation, change] se produire ; the discovery came about by accident on a fait la découverte par hasard ;2 Naut virer de bord.■ come across:▶ come across ( be conveyed) [meaning, message] passer ; [feelings] transparaître ; the message of the film comes across clearly le message du film est clair ; his love of animals comes across strongly on sent bien qu'il adore les animaux ; she comes across well on TV elle passe bien à la télé ; come across as donner l'impression d'être [liar, expert] ; paraître [enthusiastic, honest] ;▶ come across [sth] tomber sur [article, reference, example] ; découvrir [qch] par hasard [village] ; we rarely come across cases of nous avons rarement affaire à des cas de ;▶ come across [sb] rencontrer [person] ; one of the nicest people I've ever come across une des personnes les plus sympathiques que j'aie jamais rencontrées.1 ( arrive) [bus, person] arriver ; [opportunity] se présenter ; to wait for the right person to come along attendre que la personne idéale se présente ;2 ( hurry up) come along! dépêche-toi! ;3 ( attend) venir ; why don't you come along? tu veux venir? ; to come along to venir à [lecture, party] ; to come along with sb venir avec qn, accompagner qn ;4 ( make progress) [pupil, trainee] faire des progrès ; [book, building work, project] avancer ; [painting, tennis] progresser ; [plant, seedling] pousser ; your Spanish is coming along votre espagnol a progressé ; how's the thesis coming along? est-ce que ta thèse avance?1 ( accidentally) [book, parcel, box] se déchirer ; [shoes] craquer ; [toy, camera] se casser ; the toy just came apart in my hands le jouet m'est resté dans les mains ;■ come at:▶ come at [sb]2 fig there were criticisms/questions coming at me from all sides j'étais assailli de critiques/questions.1 ( leave) lit partir ; to come away from quitter [cinema, match, show] ; sortir de [interview, meeting] ; fig to come away from the match/from the meeting disappointed/satisfied sortir déçu/satisfait du stade/de la réunion ; to come away with the feeling that rester sur l'impression que ;2 ( move away) s'éloigner ; come away! ( said by parent) pousse-toi de là! ; ( said by official) circulez! ; come away from the edge éloigne-toi du bord ;3 ( become detached) [handle, plaster, cover] se détacher (from de).1 ( return) gen [letter, person, memories, feeling, good weather] revenir (from de ; to à) ; ( to one's house) rentrer ; to come running back revenir en courant ; the memories came flooding back les souvenirs me sont revenus d'un seul coup ; to come back to revenir à [topic, problem] ; retourner auprès de [spouse, lover] ; to come back with sb raccompagner qn ; to come back with ( return) revenir avec [present, idea, flu] ; ( reply) répondre par [offer, suggestion] ; can I come back to you on that tomorrow? est-ce que nous pourrions en reparler demain? ; it's all coming back to me now tout me revient maintenant ; the name will come back to me le nom me reviendra ; to come back to what you were saying pour en revenir à ce que tu disais ;2 ( become popular) [law, system] être rétabli ; [trend, method, hairstyle] revenir à la mode ; to come back into fashion revenir à la mode.■ come by:▶ come by [sth] trouver [book, job, money].1 ( move lower) [person] descendre (from de) ; [lift, barrier, blind] descendre ; [curtain] tomber ; to come down by parachute descendre en parachute ; to come down in the lift prendre l'ascenseur pour descendre ; he's really come down in the world fig il est vraiment tombé bas ; his trousers barely came down to his ankles son pantalon lui arrivait à peine aux chevilles ;2 ( drop) [price, inflation, unemployment, temperature] baisser (from de ; to à) ; [cost] diminuer ; cars are coming down in price le prix des voitures baisse ;3 Meteorol [snow, rain] tomber ; the fog came down overnight le brouillard est apparu pendant la nuit ;5 ( crash) [plane] s'écraser ;7 fig ( be resumed by) se ramener à [question, problem, fact] ; it all really comes down to the fact that ça se ramène au fait que.1 ( step forward) s'avancer ;2 ( volunteer) se présenter (to do pour faire) ; to come forward with présenter [proof, proposal] ; offrir [help, money, suggestions] ; to ask witnesses to come forward lancer un appel à témoins.■ come in1 ( enter) [person, rain] entrer (through par) ;2 ( return) rentrer (from de) ; she comes in from work at five elle rentre du travail à cinq heures ;4 ( arrive) [plane, train, bill, complaint, delivery, letter] arriver ; which horse came in first? quel cheval est arrivé premier? ; we've got £2,000 a month coming in nous avons une rentrée de 2 000 livres sterling par mois ;5 ( become current) [trend, invention, style] faire son apparition ; [habit, practice] commencer à se répandre ;6 ( interject) intervenir ; to come in with an opinion exprimer son opinion ;8 ( participate) to come in with sb s'associer à qn ; to come in on the deal participer à l'affaire ;9 ( serve a particular purpose) where do I come in? à quel moment est-ce que j'interviens? ; where does the extra money come in? à quel moment est-ce qu'on introduira l'argent en plus? ; to come in useful ou handy [box, compass, string etc] être utile, servir ; [skill, qualification] être utile ;10 ( receive) to come in for criticism [person] être critiqué ; [plan] faire l'objet de nombreuses critiques ; to come in for praise recevoir des éloges.■ come into:▶ come into [sth]2 ( be relevant) to come into it [age, experience] entrer en ligne de compte, jouer ; luck/skill doesn't come into it ce n'est pas une question de hasard/d'habileté.■ come off:▶ come off1 ( become detached) ( accidentally) [button, label, handle] se détacher ; [lid] s'enlever ; [paint] s'écailler ; [wallpaper] se décoller ; ( intentionally) [handle, panel, lid] s'enlever ; the knob came off in my hand la poignée m'est restée dans la main ; the lid won't come off je n'arrive pas à enlever le couvercle ;2 ( fall) [rider] tomber ;7 ( fare) she came off well ( in deal) elle s'en est très bien tirée ; who came off worst? ( in fight) lequel des deux a été le plus touché? ;▶ come off [sth]1 ( stop using) arrêter [pill, tablet, heroin] ;2 ( fall off) tomber de [bicycle, horse] ;■ come on1 ( follow) I'll come on later je vous rejoindrai plus tard ;2 ( exhortation) ( encouraging) come on, try it! allez, essaie! ; come on, follow me! allez, suivez-moi! ; ( impatient) come on, hurry up! allez, dépêche-toi! ; ( wearily) come on, somebody must know the answer! enfin, il y a sûrement quelqu'un qui connaît la réponse! ; come on, you don't expect me to believe that! non mais franchement, tu ne t'attends pas à ce que je croie ça! ;3 ( make progress) [person, player, patient] faire des progrès ; [bridge, road, novel] avancer ; [plant] pousser ; how are the recruits coming on? est-ce que les recrues font des progrès? ; her tennis is coming on well elle fait des progrès en tennis ;4 ( begin) [asthma, attack, headache] commencer ; [winter] arriver ; [programme, film] commencer ; [rain] se mettre à tomber ; it came on to snow il s'est mis à neiger ;5 ( start to work) [light] s'allumer ; [heating, fan] se mettre en route ; the power came on again at 11 le courant est revenu à 11 heures ;6 Theat [actor] entrer en scène.■ come out1 ( emerge) [person, animal, vehicle] sortir (of de) ; [star] apparaître ; [sun, moon] se montrer ; [flowers, bulbs] sortir de terre ; [spot, rash] apparaître ; come out with your hands up! sortez les mains en l'air ; when does he come out? (of prison, hospital) quand est-ce qu'il sort? ; he came out of it rather well fig il ne s'en est pas mal tiré ;2 ( originate) to come out of [person] être originaire de ; [song] venir de ; [news report] provenir de ; the money will have to come out of your savings il faudra prendre l'argent sur tes économies ;3 ( result) to come out of [breakthrough] sortir de ; something good came out of the disaster il est sorti quelque chose de bon du désastre ;4 ( strike) faire la grève ; to come out on strike faire la grève ;5 [homosexual] déclarer publiquement son homosexualité ;6 ( fall out) [contact lens, tooth, key, screw, nail] tomber ; [electrical plug] se débrancher ; [sink plug] sortir ; [contents, stuffing] sortir ; [cork] s'enlever ; his hair is coming out il commence à perdre ses cheveux ;7 ( be emitted) [water, air, smoke] sortir (through par) ; the water comes out of this hole l'eau sort par ce trou ;9 ( be deleted) [reference, sentence] être éliminé ;10 (be published, issued) [magazine, novel] paraître ; [album, film, model, product] sortir ;11 ( become known) [feelings] se manifester ; [message, meaning] ressortir ; [details, facts, full story] être révélé ; [results] être connu ; [secret] être divulgué ; it came out that on a appris que ; if it ever comes out that it was my fault si on découvre un jour que c'était de ma faute ; the truth is bound to come out la vérité finira forcément par se savoir ; so that's what you think-it's all coming out now! c'est ça que tu penses-tu finis par l'avouer! ;12 Phot, Print [photo, photocopy] être réussi ; the photos didn't come out (well) les photos ne sont pas réussies ; red ink won't come out on the photocopy l'encre rouge ne donnera rien sur la photocopie ;13 ( end up) to come out at 200 dollars [cost, bill] s'élever à 200 dollars ; the jumper came out too big le pull était trop grand ; the total always comes out the same le total est toujours le même ;14 ( say) to come out with sortir [excuse] ; raconter [nonsense, rubbish] ; I knew what I wanted to say but it came out wrong je savais ce que je voulais dire mais je me suis mal exprimé ; whatever will she come out with next? qu'est-ce qu'elle va encore nous sortir ○ ? ; to come straight out with it le dire franchement ;15 ( enter society) faire ses débuts dans le monde.■ come over:1 ( drop in) venir ; come over for a drink venez prendre un verre ; to come over to do venir faire ;2 ( travel) venir ; they came over on the ferry ils sont venus en ferry ; she's coming over on the 10 am flight elle arrive par l'avion de 10 heures ; she often comes over to France elle vient souvent en France ; their ancestors came over with the Normans leurs ancêtres sont venus ici au temps des Normands ;3 ( convey impression) [message, meaning] passer ; [feelings, love] transparaître ; to make one's feelings come over exprimer ses sentiments ; to come over very well [person] donner une très bonne impression ; to come over as donner l'impression d'être [lazy, honest] ;4 ○ ( suddenly become) to come over all embarrassed se sentir gêné tout à coup ; to come over all shivery se sentir fiévreux/-euse tout à coup ; to come over all faint être pris de vertige tout d'un coup ;▶ come over [sb] [feeling] envahir ; what's come over you? qu'est-ce qui te prend? ; I don't know what came over me je ne sais pas ce qui m'a pris.1 ( regain consciousness) reprendre connaissance ;2 ( make a detour) faire un détour (by par) ;3 ( circulate) [steward, waitress] passer ;4 ( visit) venir ; to come round and do venir faire ; to come round for dinner/drinks venir dîner/prendre un verre ;5 ( occur) [event] avoir lieu ; the elections are coming round again les élections auront bientôt lieu ; by the time Christmas comes round à Noël ;6 ( change one's mind) changer d'avis ; to come round to an idea/to my way of thinking se faire à une idée/à ma façon de voir les choses ;7 Naut [boat] venir au vent.■ come through:1 ( survive) s'en tirer ;3 ( arrive) the fax/the call came through at midday nous avons reçu le fax/l'appel à midi ; my posting has just come through je viens de recevoir ma mutation ; she's still waiting for her visa/her results to come through elle n'a toujours pas reçu son visa/ses résultats ;4 ( emerge) [personality, qualities] apparaître ;▶ come through [sth]1 ( survive) se tirer de [crisis] ; se sortir de [recession] ; survivre à [operation, ordeal, war] ;■ come to:▶ come to ( regain consciousness) ( from faint) reprendre connaissance ; ( from trance) se réveiller ;▶ come to [sth]1 ( total) [shopping] revenir à ; [bill, expenditure, total] s'élever à ; both columns should come to the same figure les deux colonnes devraient donner le même total ; that comes to £40 cela fait 40 livres sterling ;2 ( result in) aboutir à ; if it comes to a fight si on en vient à se battre ; all her plans came to nothing aucun de ses projets ne s'est réalisé ; did the plans come to anything? est-ce que les projets ont abouti? ; all our efforts came to nothing tous nos efforts ont été vains ; I never thought it would come to this je n'aurais jamais imaginé que les choses en arriveraient là ; it may not come to that ce ne sera peut-être pas nécessaire.■ come under:▶ come under [sth]1 ( be subjected to) to come under scrutiny faire l'objet d'un examen minutieux ; to come under suspicion être soupçonné ; to come under threat être menacé ; we're coming under pressure to do on fait pression sur nous pour faire ;2 ( be classified under) (in library, shop) être classé dans le rayon [reference, history] ; Dali comes under Surrealism Dali fait partie des surréalistes.■ come up:▶ come up1 ( arise) [problem, issue, matter] être soulevé ; [name] être mentionné ; to come up in conversation [subject] être abordé dans la conversation ; this type of question may come up c'est le genre de question qui pourrait être posée ;2 (be due, eligible) to come up for re-election se représenter aux élections ; my salary comes up for review in April mon salaire sera révisé en avril ; the car is coming up for its annual service la voiture va avoir sa révision annuelle ;3 ( occur) [opportunity] se présenter ; something urgent has come up j'ai quelque chose d'urgent à faire ; a vacancy has come up une place s'est libérée ;5 Jur [case, hearing] passer au tribunal ; to come up before [case] passer devant ; [person] comparaître devant.▶ come up against [sth] se heurter à [problem, prejudice, opposition].■ come up with:▶ come up with [sth] trouver [answer, idea, money].■ come upon:▶ come upon [sth] tomber sur [book, reference] ; trouver [idea] ;▶ come upon [sb] rencontrer, tomber ○ sur [friend]. -
6 audit
1. n бухг. аудит; ревізія; аудиторська перевірка; перевірка; перевірка фінансових операцій; аналіз господарсько-фінансової діяльності; 2. ауд. аудиторська перевірка; ревізія; аудит; a аудиторський; ревізійний; v ревізувати1. систематична перевірка облікової документації (accounting records), фінансової звітності (financial statements), що включає балансовий звіт (balance sheet), звіт про прибуток і збиток (profit and loss statement:: income statement) та ін. підсумкові дані з метою точно оцінити діяльність (true and fair view) організації (entity) та відповідність нормам бухгалтерського обліку (accounting standards); ♦ до аудиторських перевірок належать: внутрішній аудит (internal audit), зовнішній аудит (external audit), аудит балансу (balance sheet audit), безперервний аудит (continuous audit), встановлений законом аудит (statutory audit) і т. д.; 2. методика обстеження, огляду чи аналізу виробничої діяльності, бухгалтерських процедур, системи контролю якості (quality control) будь-яких витрат (expenditure) і т. ін. з метою встановлення ефективності (efficiency³), результативності (effectiveness), надійності і т. п.; ♦ до таких аудиторських перевірок належать: аудиторська перевірка управління (management audit:: operational audit), аудиторська перевірка робочої сили (work force audit), аудиторська перевірка безпеки (safety audit) і т. д.═════════■═════════analytical audit аналітичний аудит • аналітична ревізія; annual audit річна аудиторська перевірка • річний аналіз господарської діяльності; balance sheet audit аудит балансу • ревізія балансу; bank audit аудит банківської звітності • ревізія банківської звітності; cash audit ревізія операцій з готівкою; compliance audit аудит за згодою • ревізія за згодою; comprehensive audit докладний аудит • докладна ревізія • всеосяжна ревізія; continuous audit безперервний аудит; conversion audit перевірка, пов'язана з переходом на випуск нової продукції; cost audit аудит витрат; detailed audit докладний аудит • докладна ревізія; environmental audit аудит захисту навколишнього середовища; external audit; financial audit аудиторська перевірка фінансового стану; general audit загальний аудит • загальна ревізія; green audit неякісна аудиторська перевірка; independent audit незалежний аудит • незалежна ревізія; interim audit проміжна аудиторська перевірка • аудиторська перевірка за частину звітного періоду; internal audit; joint audit спільний аудит • спільна ревізія; judicial audit судова ревізія; limited audit обмежений аудит • обмежена аудиторська перевірка; management audit; marketing audit перевірка збуту; operational audit; outside audit зовнішня ревізія; performance audit аудит функціонування; periodic audit періодичний аудит • періодична ревізія • аудиторська перевірка за частину звітного періоду; preliminary audit підготовчий аудит; pre-audit ознайомчий аудит; procedural audit процедурний аудит; safety audit аудиторська перевірка безпеки; sampling audit вибіркова перевірка; special audit спеціальний аудит • спеціальна ревізія; statutory audit; tax audit аудиторська перевірка правильності нарахування податків; test audit контрольна перевірка; unscheduled audit непланова перевірка; value-for-money audit аудит економічності, ефективності й результативності; work force audit аудиторська перевірка робочої сили; year-end audit аудит на кінець року═════════□═════════audit accounts аудиторські рахунки • ревізійні рахунки; audit approach методика проведення ревізії; audit committee ревізійний комітет • ревізійна комісія; audit coverage обсяг ревізії; audit department ревізійний відділ; audit difference розбіжність в ревізійній звітності; audit endorsement підпис під ревізійним звітом; audit evidence матеріали ревізії • аудиторський доказ; audit letter повідомлення про ревізію; audit manual посібник з ревізії • посібник з аудиту; audit objectives мета аудиторської перевірки; audit of annual accounts перевірка річної звітності • ревізія річної звітності; audit of financial records перевірка фінансової звітності; audit opinion аудиторський висновок; audit package пакет програм ревізії; audit plan план ревізії; audit planning планування ревізії; audit procedure процедура ревізії; audit programme програма проведення аудиторської перевірки; audit report звіт про результати ревізії • протокол ревізії • ревізійний звіт; audit report comments зауваження до звіту про результати ревізії • зауваження до протоколу ревізії; audit report review аналіз звіту про ревізії; audit risk аудиторський ризик; audit sampling вибір при проведенні аудиторської перевірки; audit scheme порядок ревізії • план ревізії; audit trail слід ревізії; audit working papers документація аудиторської перевірки; computer-assisted audit technique методика автоматизованої ревізії; to audit the accounts проводити/провести ревізію • перевіряти/перевірити рахунки; to carry out an audit проводити/провести ревізію═════════◇═════════ревізія < лат. revisio < revidere — переглядати (ЕС-СУМ 4: 160)▹▹ auditor* * *аудит; аудиторська перевірка; аудиторський контроль; ревізія ( відомча або внутрішня) -
7 AE
1) Общая лексика: ответственный исполнитель, контактор ((сокр. от) account executive, advertising executive), американский английский (American English), appliance electronics (сокр.) (бытовая электроника; электроника бытовых электроприборов), НЯ (нежелательные явления (Adverse Events/Effects)), adult education (сокр.) (обучение взрослых), assistant engineer (сокр.) (помощник инженера, младший инженер)2) Компьютерная техника: Active Entity3) Биология: aminoethyl4) Морской термин: ( &\#198;) third class (сокр.) (третий класс (по классификации Английского Ллойда))5) Медицина: неблагоприятная реакция на применение лекарства, нежелательное явление (adverse event), aspergillus endophthalmitis6) Американизм: Architect And Engineering7) Военный термин: Aerial Exploitation, Army Europe, Army education, Army in Europe, Attack Electronic, acoustic emission, acquisition executive, added entry, aeromedical evacuation, aerospace education, air engineer, airborne equipment, angle of elevation, armor, artillery, and engineers aptitude area, assistant engineer, atomic energy, auxiliary equipment, aviation engineer, air engineering( сокр.) (1. авиаинженерный 2. авиационно-технической службы ( специализация офицера) (Великобритания)), air electrical (сокр.) (авиационно-электротехнический (НАТО)), auxiliary engineering (сокр.) (инженерно-вспомогательный), availability of equipment (сокр.) (наличие оборудования)8) Техника: abort electronics, activation energy, actual efficiency, air ejector, air-electrical, airborne electronics, aircraft equipment, alkyl polyethoxylate, appliance electronics, atmospheric emission, aviation electrician9) Сельское хозяйство: avian encephalomyelitis, agricultural engineer10) Шутливое выражение: Awesome Entertainment, Awful Entertainment11) Химия: Auger Electron12) Математика: Auxiliary Equation, абсолютная ошибка (absolute error), абсолютный экстенсор (absolute extensor), арифметическое выражение (arithmetic expression), асимптотическая эффективность (asymptotic efficiency), почти всюду (almost everywhere)13) Экономика: All England( сокр.) (всеанглийский), American Express Company (сокр.) (компания «Америкен Экспресс»), Alaska Economic Report (сокр.) (наименование американского периодического издания по экономическим вопросам), accrued expenditure (сокр.) (нарастающие расходы, затраты нарастающим итогом)14) Бухгалтерия: Actual Expense, annual exemption15) Телевидение: audio erase16) Сокращение: (type abbreviation) Ammunition ship (small; L), Aeronautical Engineer, Aircraft Establishment, American English, American Eskimo, Ammunition ship (USA), Application Execution, Armada Espanola (Spanish Navy), Assault Echelon, air escape, armament and electronics, (USN Rating) Aviation Electrician's Mate, ASCII Express, Above Elbow (amputation), Academic Edition (Microsoft), Acceptance Equipment, Access Enforcer (SAP GRC Access Control Product), Accident & Emergency, Acclaim Entertainment, Inc., Account Engineer, Accuracy of Estimation, Acela Express (Amtrak train service), Acoustic Engineer, Acquisition Economics, Acquisition Engineer/Executive, Acrodermatitis Enteropathica (zinc deficiency), Action Entry, Action Express (pistol cartridge), Active Emission, Active Enhancement, Activity End Invocation (ITU-T), Adaptive Enterprise (HP), Adaptive Equalizer, Additional Entry (USPS), Address Extension (Sprint), Adult Entertainment, Advanced Exchange, Adverse Effect, Adverse Event, Aero Postale (clothing manufacturer), Aerobic Exercise, Aeronautical Engineering, Aerosol, Aerospace Engineers/Aerospace Engineering, After Earth (Titan A.e.), Age Equivalent, Aggregate Expenditures (economics), Agricultural Engineer/Agricultural Engineering, Ahorristas Estafados (Paraguay), Air Efficiency Award (RAF), Air Entry, Air Europa, Air Evacuation, Akademia Economiczna (Polish), Albert Einstein, Algorithm Enable, Allegheny & Eastern (railroad), Allegheny Energy, Inc., Almost Everywhere (mathematics), Alpha Elites (gaming), Also Eligible (horse racing), Alveolar Echinococcosis, Alzheimer Europe, American Eagle, American Eagle Outfitters, American Express, Ammunition & Explosives, Ammunition Ship, Amplifier Extender (FS-1037c), Amtrak Express (railroad), Analog Equipment, Analytical Equipment, Anchor Site East, Angled End, Angstro"meinheit, Anion Exchange Protein, Ansaldo Energia, Antenna Electronics, Anything Else?, AppleEvent (inter-application communications for Macintosh OS), Applicant Entity, Application Engineer, Application Engineering, Application Engineers, Application Environment, Applications Environment, Applied Entomology, Apportioned Effort, Approved Equal, Aptitude Area, Arbeitseinheit, Arcane Explosion (gaming, World of Warcraft), Arch Enemy (band), Architect Evangelist (Microsoft), Architect and Engineering Firm, Architect-Engineer (also abbreviated A-E), Architectural Engineer, Architectural Engineering, Architecture Engineering, Area of Effect (gaming), Argument from Evil (philosophy), Armed Forces Africa (used with APO/FPO), Armed Forces Canada (used with APO/FPO), Armed Forces Middle East (used with APO/FPO), Armies In Europe (used with APO/FPO), Army Experiment, Articles Editor (law review), Ascent/Entry, Assigned Evaluator, Associate Editor, Associated Electrics, Inc (radio controlled cars), Associated Equipment (EMC testing), Atmospheric Explorer, Atomic Emission, Attenuation Equalizer, Attitude Ephemeris, Auroral Electrojet index, Australian Encephalitis, Australian English, Autechre (band), Auto Estrada (Motorway), Auto Exposure, Automation Equipment, Automotive Extrication (emergency & rescue services), Auxiliary Explosive (US Navy ammunition ship designation), Avian Encephalomalacia (Vitamin E Deficiency), Avian Encephalomyelitis (poultry viral disease), Mandarin Airlines (IATA airline code), United Arab Emirates (Internet TLD), above or equal17) Университет: Academic Enrichment, Agricultural Engineering18) Физика: actual envelope (сокр.) (фактическая огибающая), activation energy (сокр.) (энергия активации)19) Физиология: Above the elbow, Active And Equal, Aryepiglottic Fold20) Вычислительная техника: arithmetic element, arithmetic expression, Application Entity / Environment / Execution / Engineering (APE), Apple Events (Apple)21) Нефть: anode effect22) Иммунология: Adult Equivalent23) Банковское дело: зарегистрированный представитель брокерской фирмы (account executive)24) Фирменный знак: Acoustic Electric, Action Express, Associated Electrics25) СМИ: Abstract Expressionism, After The End26) Почта: Armed Forces Europe, Canada, Middle East (Префикс военной почты для Европы, Канады и Ближнего Востока)27) Образование: Additional Exercise, Alternative Education28) Инвестиции: account executive29) Сетевые технологии: application entity30) Полимеры: absolute error31) Контроль качества: asymptotic efficiency32) Телефония: прикладной объект33) Химическое оружие: Architect engineer, Area engineer, acid ester of methyl-phosphonic acid, methyl-phosphonic acid ester34) Военно-морской флот: Aviation Electrician's Mate (сокр.) (старшина—авиационный электрик)35) Судостроение: площадь спрямлённой поверхности лопастей гребного винта (expanded blade area of a screw propeller)36) Электротехника: accidental error, admissible error37) Майкрософт: асимметричное шифрование38) AMEX. Adams Resources & Energy, Inc.39) Клинические исследования: нежелательное явление -
8 ae
1) Общая лексика: ответственный исполнитель, контактор ((сокр. от) account executive, advertising executive), американский английский (American English), appliance electronics (сокр.) (бытовая электроника; электроника бытовых электроприборов), НЯ (нежелательные явления (Adverse Events/Effects)), adult education (сокр.) (обучение взрослых), assistant engineer (сокр.) (помощник инженера, младший инженер)2) Компьютерная техника: Active Entity3) Биология: aminoethyl4) Морской термин: ( &\#198;) third class (сокр.) (третий класс (по классификации Английского Ллойда))5) Медицина: неблагоприятная реакция на применение лекарства, нежелательное явление (adverse event), aspergillus endophthalmitis6) Американизм: Architect And Engineering7) Военный термин: Aerial Exploitation, Army Europe, Army education, Army in Europe, Attack Electronic, acoustic emission, acquisition executive, added entry, aeromedical evacuation, aerospace education, air engineer, airborne equipment, angle of elevation, armor, artillery, and engineers aptitude area, assistant engineer, atomic energy, auxiliary equipment, aviation engineer, air engineering( сокр.) (1. авиаинженерный 2. авиационно-технической службы ( специализация офицера) (Великобритания)), air electrical (сокр.) (авиационно-электротехнический (НАТО)), auxiliary engineering (сокр.) (инженерно-вспомогательный), availability of equipment (сокр.) (наличие оборудования)8) Техника: abort electronics, activation energy, actual efficiency, air ejector, air-electrical, airborne electronics, aircraft equipment, alkyl polyethoxylate, appliance electronics, atmospheric emission, aviation electrician9) Сельское хозяйство: avian encephalomyelitis, agricultural engineer10) Шутливое выражение: Awesome Entertainment, Awful Entertainment11) Химия: Auger Electron12) Математика: Auxiliary Equation, абсолютная ошибка (absolute error), абсолютный экстенсор (absolute extensor), арифметическое выражение (arithmetic expression), асимптотическая эффективность (asymptotic efficiency), почти всюду (almost everywhere)13) Экономика: All England( сокр.) (всеанглийский), American Express Company (сокр.) (компания «Америкен Экспресс»), Alaska Economic Report (сокр.) (наименование американского периодического издания по экономическим вопросам), accrued expenditure (сокр.) (нарастающие расходы, затраты нарастающим итогом)14) Бухгалтерия: Actual Expense, annual exemption15) Телевидение: audio erase16) Сокращение: (type abbreviation) Ammunition ship (small; L), Aeronautical Engineer, Aircraft Establishment, American English, American Eskimo, Ammunition ship (USA), Application Execution, Armada Espanola (Spanish Navy), Assault Echelon, air escape, armament and electronics, (USN Rating) Aviation Electrician's Mate, ASCII Express, Above Elbow (amputation), Academic Edition (Microsoft), Acceptance Equipment, Access Enforcer (SAP GRC Access Control Product), Accident & Emergency, Acclaim Entertainment, Inc., Account Engineer, Accuracy of Estimation, Acela Express (Amtrak train service), Acoustic Engineer, Acquisition Economics, Acquisition Engineer/Executive, Acrodermatitis Enteropathica (zinc deficiency), Action Entry, Action Express (pistol cartridge), Active Emission, Active Enhancement, Activity End Invocation (ITU-T), Adaptive Enterprise (HP), Adaptive Equalizer, Additional Entry (USPS), Address Extension (Sprint), Adult Entertainment, Advanced Exchange, Adverse Effect, Adverse Event, Aero Postale (clothing manufacturer), Aerobic Exercise, Aeronautical Engineering, Aerosol, Aerospace Engineers/Aerospace Engineering, After Earth (Titan A.e.), Age Equivalent, Aggregate Expenditures (economics), Agricultural Engineer/Agricultural Engineering, Ahorristas Estafados (Paraguay), Air Efficiency Award (RAF), Air Entry, Air Europa, Air Evacuation, Akademia Economiczna (Polish), Albert Einstein, Algorithm Enable, Allegheny & Eastern (railroad), Allegheny Energy, Inc., Almost Everywhere (mathematics), Alpha Elites (gaming), Also Eligible (horse racing), Alveolar Echinococcosis, Alzheimer Europe, American Eagle, American Eagle Outfitters, American Express, Ammunition & Explosives, Ammunition Ship, Amplifier Extender (FS-1037c), Amtrak Express (railroad), Analog Equipment, Analytical Equipment, Anchor Site East, Angled End, Angstro"meinheit, Anion Exchange Protein, Ansaldo Energia, Antenna Electronics, Anything Else?, AppleEvent (inter-application communications for Macintosh OS), Applicant Entity, Application Engineer, Application Engineering, Application Engineers, Application Environment, Applications Environment, Applied Entomology, Apportioned Effort, Approved Equal, Aptitude Area, Arbeitseinheit, Arcane Explosion (gaming, World of Warcraft), Arch Enemy (band), Architect Evangelist (Microsoft), Architect and Engineering Firm, Architect-Engineer (also abbreviated A-E), Architectural Engineer, Architectural Engineering, Architecture Engineering, Area of Effect (gaming), Argument from Evil (philosophy), Armed Forces Africa (used with APO/FPO), Armed Forces Canada (used with APO/FPO), Armed Forces Middle East (used with APO/FPO), Armies In Europe (used with APO/FPO), Army Experiment, Articles Editor (law review), Ascent/Entry, Assigned Evaluator, Associate Editor, Associated Electrics, Inc (radio controlled cars), Associated Equipment (EMC testing), Atmospheric Explorer, Atomic Emission, Attenuation Equalizer, Attitude Ephemeris, Auroral Electrojet index, Australian Encephalitis, Australian English, Autechre (band), Auto Estrada (Motorway), Auto Exposure, Automation Equipment, Automotive Extrication (emergency & rescue services), Auxiliary Explosive (US Navy ammunition ship designation), Avian Encephalomalacia (Vitamin E Deficiency), Avian Encephalomyelitis (poultry viral disease), Mandarin Airlines (IATA airline code), United Arab Emirates (Internet TLD), above or equal17) Университет: Academic Enrichment, Agricultural Engineering18) Физика: actual envelope (сокр.) (фактическая огибающая), activation energy (сокр.) (энергия активации)19) Физиология: Above the elbow, Active And Equal, Aryepiglottic Fold20) Вычислительная техника: arithmetic element, arithmetic expression, Application Entity / Environment / Execution / Engineering (APE), Apple Events (Apple)21) Нефть: anode effect22) Иммунология: Adult Equivalent23) Банковское дело: зарегистрированный представитель брокерской фирмы (account executive)24) Фирменный знак: Acoustic Electric, Action Express, Associated Electrics25) СМИ: Abstract Expressionism, After The End26) Почта: Armed Forces Europe, Canada, Middle East (Префикс военной почты для Европы, Канады и Ближнего Востока)27) Образование: Additional Exercise, Alternative Education28) Инвестиции: account executive29) Сетевые технологии: application entity30) Полимеры: absolute error31) Контроль качества: asymptotic efficiency32) Телефония: прикладной объект33) Химическое оружие: Architect engineer, Area engineer, acid ester of methyl-phosphonic acid, methyl-phosphonic acid ester34) Военно-морской флот: Aviation Electrician's Mate (сокр.) (старшина—авиационный электрик)35) Судостроение: площадь спрямлённой поверхности лопастей гребного винта (expanded blade area of a screw propeller)36) Электротехника: accidental error, admissible error37) Майкрософт: асимметричное шифрование38) AMEX. Adams Resources & Energy, Inc.39) Клинические исследования: нежелательное явление
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