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Accounting separation
| Глоссарий терминов коммунальных услуг |
Keeping the accounting for different businesses or parts of businesses within companies separate so that costs and revenues can be clearly identified with their associated enterprise. accounting separation is essential to ring fencing, but it may also be undertaken for different activities within the same business organization, for instance accounting separately for maintenance of overhead and underground cables. financial statements released by most companies have been prepared to comply with the requirements of laws governing company operations. thus, data so presented will seldom provide the information required for effective utility regulation. the regulator will therefore stipulate what accounting information is required and how it must be presented, even if that means keeping separate accounts for activities that had previously been considered together.
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Раздельный учет, русский
Раздельное ведение бухгалтерского учета по различным направлениям деятельности или их составляющим внутри компании таким образом, чтобы расходы и доходыможно было четко идентифицировать с предприятием, к которому они относятся. раздельный учет важен для разделения сфер деятельности (ring fencing) ,но он также может быть применен к разным видам деятельности внутри одной организации, например, раздельное ведение учета по обслуживанию воздушных и кабельных линий. финансовые отчеты, публикуемые большинством компаний, готовятся в соответствии с требованиями к бухгалтерской отчетности. таким образом, представленные данные в редких случаях будут содержать информацию, необходимую для эффективного регулирования. регулятор, как правило, устанавливает необходимые данные бухгалтерского учета, и порядок, согласно которому они должны быть представлены, даже если для этого требуется ведение раздельного учета по видам деятельности, которые ранее учитывались совместно.
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Account, английский
- In the context of bookkeeping, refers to the ledger pages upon which various assets, liabilities, income, and expenses are represented. in the context of investment banking, refers to the status of securities sold and owned or the relationship between par
- (счет) запись финансовых транзакций для юридического или физического лица, в банке или других финансовых организациях;
- Счет (хронологическая регистрация затрат данного вида с нарастающим итогом)
- Счет, отчет
- An account is an object in the state; in a currency system, this is a record of how much money some particular user has; in more complex systems accounts can have different functions.
- See on the account.
- A chronological record that describes the changes in value classified as assets, liabilities, expenses, and revenue.
- A feature that enables the user to see skype activity, change settings, and purchase skype credit.
- A group of customers who share data related to tickets, chats, emails, calls, and owned products and assets.
- A record-keeping arrangement used by the vendor of an online service to identify a subscriber and to maintain a record of customer usage for billing purposes.
- A set of attributes that define a user’s access to a given service or application.
- A tab in the backstage view where users can manage their identities and services, view licensing details, and link to account management features.
- A ui element that links to account services or other, account-related site.
- An organization’s authorization to access the live meeting service.
- Private information that a customer provides to establish their windows live id. this information is separate from the customer’s (outward-facing) profile and is never shared without explicit consent.
- The person or business to which the salesperson tries to sell a product or service.
- The record-keeping mechanism used by networks and multiuser operating systems for keeping track of authorized users.
- The section of the store where account holders can manage their account.
- The type of record - asset, liability, revenue, expense, or owner’s equity - traditionally used for recording individual transactions in an accounting system.
- In the context of bookkeeping, refers to the ledger pages upon which various assets, liabilities, income, and expenses are represented. in the context of investment banking, refers to the status of securities sold and owned or the relationship between parties to an underwriting syndicate. in the context of securities, the relationship between a client and a broker/dealer firm allowing the firm`s employee to be the client`s buying and selling agent. see: account executive; account statement.
- Счет
Account, английский
Account, английский
Account, английский
Account activity, английский
Активность по счету - операции по банковскому счету в течение определенного периода. отражается в выписке из счета, регулярно направляемой клиенту;
Account ad valorem duty, английский
An imported merchandise tax expressed as a percentage.
Account administrator, английский
The only person who is authorized to access to the azure account center and create subscriptions, cancel subscriptions, change billing for a subscription, change service administrator, and more.
Account alias, английский
A 20-character ‘short name’ for a posting account in the chart of accounts. if the account format has an unusually large number of segments, entering aliases rather than accounts will speed up data entry.
Account analysis, английский
Анализ состояния счета - это оценка соответствия расходов банка по обслуживанию корпоративного клиента и уплачиваемой последним комиссии и минимального остатка на счете. если расходы банка больше, чем доходы, клиент выплачивает дополнительную комиссию;
Account assignment category, английский
Тип контировки (в sap r/3)
Account authority digital signature, английский
Account balance, английский
- Credits minus debits at the end of a reporting period.
- Остаток на счете; баланс бюджета
- The difference between the sum of debit entries and the sum of credit entries entered into an account during a financial period.
- Сальдо счета
Account bank, английский
Банк
Account book, английский
Бухгалтерская книга
Account card, английский
Учетная карточка; карта счета; карта-счет
Account card feed, английский
Ввод карт счетов
Account card feed device, английский
Устройство для ввода карт счетов
Account certification, английский
The process that associates user accounts with key pairs.
Account certification service, английский
A windows rms web service that creates and distributes rm account certificates.
Account code, английский
- Код счета; номер счета (цифровой код, обозначающий номер счета)
- Учетный код
- The unique identifier for a record that holds the balance relating to any single asset, liability, owner’s equity, revenue, or expense of the business.
- Cost centre used in ellipse to collect cost in the journal holding file.
Account code segment, английский
A section of an account code that represents a type of entity for which you are accounting.
Accounting, английский
- Учет (на предприятиях); счетоводство (снс); народнохозяйственный учет (смп) (в социалистических странах образует единую систему социалистического учета, включающую бухгалтерский, оперативно- технический учет и статистику; в капиталистических странах народнохозяйственный учет отсутствует, в масштабе всей экономики «национальное счетоводство» представляет вид балансовых построений), см. national accounts
- Бухгалтерский учет
- The practice of recording, classifying, summarizing, and reporting the financial consequences of accounting events.
- The process of tracking and/or analyzing user activities on a network by logging key data (e.g. amount of time in the network, services accessed, amount of data transferred).
- The bookkeeping methods involved in maintaining a financial record of business transactions and in the preparation of statements concerning the assets, liabilities, and operating results of a business. the three main accounting statements are the income statement, balance sheet, and statement of cash flows.
Identified, английский
Associated, английский
- Соответствующий; связанный; присоединенный
- Experiencing through your own senses (seeing through your own eyes, hearing with your own ears, feeling with your own feelings.)
Enterprise, английский
- Предприятие. фирма или компания, находящаяся в общей собственности или под общим контролем независимо от того, кто является собственником и кем осуществляется контроль - акционерами частной компании или правительством
- Предприятие (в смп основная единица статистического наблюдения, производственной деятельности; в снс предприятие — производственная единица, юридически обоснованная, которая осуществляет свою деятельность на коммерческих началах+ т. е. реализующая свою продукцию — товары и ус411 луги — по ценам, покрывающим издержки производства)
- An undertaking of difficulty and danger.
- An organization with more than 1000 employees and more than 500 personal computers.
- A business firm.
- Entrepreneurial skills, especially the ability to identify new products or markets, take risks and create profit.
- Предприятие
Separation, английский
- Разделение, отделение; эшелонирование; интервал эшелонирования
- Отделение, разделение; эшелонирование; интервал эшелонирования
- The development of layers of paint of different composition in a can during storage when the materials are not completely soluble, miscible, or stable.
- The act of separating or dividing two or more people or things, or the state of being separated
- Супругов, судебное разлучение
Undertaken, английский
Activities, английский
Виды деятельности (в снс; отрасли производства товаров, реализуемых на рынке, и услуг, оказываемых в товарной форме; государственные учреждения — производители услуг; частные некоммерческие организации — производители услуг; услуги, оказываемые одними домашними хозяйствами другим, например, наем прислуги); сферы деятельности (в см.п)
Organization, английский
- Организация
- N организация lexical ~ лексическая организация orientational a ориентационный metaphor
- Европейская организация производства товарного бетона
- Организация ~ of safety обеспечение безопасности (на производстве); меры по технике безопасности ~ of work организация работ
- Has at least three meanings (1) the act of arranging components to form a pattern different from what would occur by chance, by some criterion or better than it was before (->coordination) e.g., conducting a political campaign; (2) a complex complementary conditionality in behavior or in the coexistence of physical or living components (ashby) as in an ecological system or in such social organizations as a family, a university or a government agency being constituted by its members through conventional rules of conduct, legally recognized and interacted with by observers or by other social organizations; (3) the relations, and processes of communication, including coordination and coorientation among the components or variables of a system that (a) determine the dynamics of interaction and transformations it may undergo in a physical space and (b) constitute (->constitution) its unity whether only for an observer (->allopoiesis) or also for itself (->autopoiesis). in this third and largely cybernetic meaning, the properties of the components that realize a system as a concrete physical entity do not enter the description of that system`s organization. it follows that machines, organisms and social forms of vastly different materiality and components may have the same organization. accordingly, a whole system 56 may be explained in terms of the properties of its components and its organization (->analysis). the use to which a particular system may be put or who created it in the first place is not a feature of its organization. a theory of design (including engineering), management and of (concrete) organizational behavior is concerned with (1). a theory of organizations concerns (2) and attempts to provide generalizations about how cells, or organisms interact or how and why people work together and form larger unities (->general systems theory). cybernetics is concerned and has in fact been considered coextensive with an organization theory which concerns (3) and attempts to provide theories of or a logic for how unities and whole systems can arise or be maintained through the forms of communication (and more complex kinds of interactions and interdependencies) among components without reference to their materiality. the theory of modelling is a direct outgrowth of this organization concept. like cybernetics generally, an organization theory is not disturbed by the possibility that some organizations may not be realized by man or by nature but it will be informed by the finding that they cannot exist (ashby).
- A work structure that divides the responsibility for economic resources and processes.
- The top level of a business hierarchy.
Maintenance, английский
- Entretien
- Техническое обслуживание (и текущий ремонт)
- Техническое обслуживание
- Поддержание; обслуживание; уход за оборудованием; техническое обслуживание и ремонт
- Профилактическое техническое обслуживание, обслуживание связанное с испытаниями, осмо- профилактика трами, чисткой, наладкой, регу-
- Regular servicing of all system components by the manufacturer
- Техническое обслуживание и ремонт. деятельность по поддержанию таких объектов, как оборудование, машины или измерительная аппаратура, в рабо-чем состоянии путем проведения регулярных проверок и выполнения необходимых ремонтных работ [15].
- The process of taking measures to ensure that a hardware, software, or database system is functioning properly and is up to date.
- Техническое обслуживание и ремонт. деятельность по поддержанию таких объектов, как оборудование, машины или измерительная аппаратура, в рабочем состоянии путем проведения регулярных проверок и выполнения необходимых ремонтных работ [15].
- Appropriate ongoing adjustments to security holder records.
- Ведение (счета)
- It`s tempting to take "maintain" and just attach the suffix "ance." there`s a "ten" in there instead of a "tain." just memorize this sentence: "i have to do it ten times for proper maintenance."
Underground, английский
- Подземный
- Below grade or ground level, as underground drain lines or cables.
Requirements, английский
Нормативы
Operations, английский
- Research, incorporated фирма «оперейшнз ресерч ивкорпо- рейтед»
- Field movements, whether offensive or defensive.
- Операционный отдел (в инвестиционном банке)
Information, английский
- Knowledge of a particular event or situation, or knowledge communicated or received concerning a particular fact.
- Информация
- Facts about something have you any information about the treatment of sunburn? the police won’t give us any information about how the accident happened. you haven’t given me enough information about when your symptoms started. that’s a very useful piece or bit of information. (note: no plural: some information; a piece of information.)
- N информация | attr. информационный flow, structure source of ~ источник информации 1 ранее использовался в более широком значении как ‘умозаключе- ние’. 2 получение выводных данных в процессе обработки информации и/или языка и само выводное знание, умозаключение; мыслительная операция, в ходе которой человек выходит за пределы данных в тек- сте сведений и получает новую информацию. 3 аффикс, вставляемый внутрь корня слова при словообразовании или словоизменении.
- In admiralty courts, implies a clause introduced into a citation, intimating that in the event of a party cited not appearing, the court will proceed in his absence.
- Информация; данные; сведения
- Координационный комитет ин4юрмации о проектируемых и возводимых объектах строительства
- Literally that which forms within, but more adequately
- Data that has been recorded, classified, organized, related or interpreted so that meaning is apparent.
- Contextualised data providing answer to a certain question decreasing uncertainty.
- Информация, сведения
Regulation, английский
- A rule or order prescribed for management or government
- Регулирование
- Регулирование, правило, постановление
- Any rule prescribing permitted or forbidden conduct, whether established by legislation or the action of an administrative agency; also
- The act of regulating the regulation of the body’s temperature
- Any systematic (rule-like or determinate) behavior of one part of a system that tends to restrict the fluctuations in behavior of another part of that system. while both parts must lie in the same feedback loop, regulation involves this basic asymmetry
- The process whereby the designated government authority provides oversight and establishes rules for firms in an industry. regulation places constraints on behavior, establishes good (or bad) incentives, and addresses issues that are politically contentious. decisions are implemented through a rule or order issued by an executive authority or regulatory agency of a government and having the force of law.
- Норма
- A rule or order issued by governmental executive authorities or regulatory agencies and having the force of law. regulations implement policies and are mostly specifi c for particular groups of people, legal entities or targeted activities. regulation is also the act of designing and imposing rules or orders. informational, transactional, administrative and political constraints in practice limit the regulator’s capability for implementing preferred policies.
- The order in which trains are run in practice so as to minimise delay
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Ceteris paribus, английский
Latin for “other things being equal” and referring to a state that holds related factors or elements constant; e.g., supply and demand functions calculated with other factors held constant.
Fixed interest securities, английский
Investments that pay a fixed annual rate of interest, such as bonds issued by firms or governments.
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