Бизнес-планирование. Учебник для бакалавров

2)us. sing. infml a dishonest plan that is intended to trick someone;

3)the act of organizing some- thing, such as a business or a computer system: The IT department will assist you with installation and setup.;

4)several pieces of equipment that work together in a system

2) to make the arrangements that are necessary for some- thing to happen: I’ll set up an appointment for you.;

3) to prepare the equipment that will be needed for an activity so that it is ready to be used;

4) infml to trick someone in order to achieve what you want, esp. to make it appear that they have done some- thing wrong or illegal;

5) BrE infml to provide someone with money that they need, esp. in order to start a business

share n 1) a part or portion of something owned, allotted to, or contributed by a person or group;

2) FIN/ SE oft. pl. any of the equal parts, usually of low par

value, into which the capital stock of a company is divided:

Ownership of shares carries the right to receive a proportion of the company’s profits.

single audit, the noun phrase

AmE syn.: OMB A-133 audit, the AmE a rigorous, organiza- tion-wide audit or examination of an entity who expends $500,000 or more of US Federal assistance (commonly known as Federal funds, Fed- eral grants, or Federal awards) received for its operations.

Commentary

Usually performed annually, the Single Audit’s objective is to provide assurance to the US federal government as to the management and use of such funds by different re- cipients, such as states, cities, universities, and non-profit organizations, among others.

It is typically performed by an independent certified pub- lic accountant (CPA) and en- compasses both financial and compliance components.

skills audit noun phrase a method for estimating and recording the abilities of an individual or group, it can be applied to reveal the skill gaps in an organization. The result

is that a training needs analy- sis which recognizes where training is required.

1) a/ money bet or invested by experienced gamblers or investors, esp. with inside in- formation; b/ the gamblers or investors themselves; 2)moneypaidinordertoextri- cate oneself from an unpleas- ant situation or agreement; 3) money paid by an employ- er to someone injured while working for him

SoD abbrev. Vid separation of duties noun phrase

soft close noun phrase closing the books applying an ab- breviated closing procedure; by using a soft close, the ac- counting department can is- sue financial statements very quickly and then return to its normal day-to-day activities; cf. hard close, a. fast close noun phrases

solidify v 1) to become solid or make something solid;

2) to make an agreement, plan, attitude, etc. more defi- nite and less likely to change: to solidify the alliance; to solidify one’s position

SOX colloq. Vid Sarbanes-Oxley Act, the

spar v FB with sb over sth to argue with someone but not in an unpleasant way

sparring partner noun phrase

FB to sb someone you regularly have friendly arguments with

splitting cheques noun phrase pl. a bookkeeping fraud which is similar to teeming & lading

Commentary

The fraudulent strategy is applied when remittances are received by means of cheques, where cheques are split up to record payments. By encashing the cheques, less amount is credited to the debtor, and the rest of the amount is misappropriated.

spot check(s) noun phrase sing. & pl. they are performed to assess the accuracy of fi- nancial records for cash transfers to IPs, status of the pro-

gramme and whether there have been any significant changes to applicable internal controls.

spreadsheet(s) n sing. & pl.

1) a computer program that can show and calculate finan- cial information;

2) a document that contains rows and columns of numbers that can be used to calculate something: Spreadsheets were developed as computerized analogs of paper accounting.

staff auditor(s) noun phrase sing. & pl. AmE their duties and responsibilities are as fol- lows:

— interview clients to learn financial and operational in- formation;

— evaluate internal controls;

— analyze financial records for variances;

— observe physical inventory process;

— prepare audit recommen- dations to present to Manage- ment;

— complete and keep track of all audit paperwork

stake n 1) share or an interest in an enterprise, especially a financial share;

2) personal interest or in- volvement: a stake in her chil- dren’s future

stake v 1) a/ to mark the loca- tion or limits of with or as if with stakes: stake out a claim; b/ to claim as one’s own: She staked out a place for herself in industry.;

2) to provide working capital for finance

stalemate n asituationinwhich it seems impossible to settle an argument or disagreement, and neither side can get an advantage: Audit split could be stalemate for the Big Four.

standard [target] cost noun phrase the estimated cost of a process, resource, or item used in a manufacturing enterprise, entered in an account and compared with the actual cost so that anomalies are readily detectable

statement of assets and liabilities, asset-and-liabil- ity statement noun phrase

Vid financial statement(s) noun phrase sing. & pl.

statutory audit noun phrase a legally required review of the accuracy of a company’s or government’s financial­

position by examining infor- mation, such as bank balan­ ces, bookkeeping records, and financial transactions.

stipulation n L 1) an agreement or concession made by parties in a judicial proceeding (or by their attorneys) relating to the business before the court; it must be in writing unless it is part of the court record:

A stipulation of fact was made in order to avoid delay.;

2) an assumption on which rests the validity or effect of something else, precondition, condition;

3) a restriction that is insist- ed upon as a condition for an agreement specification

stock(s) n sing.&pl.1)a/some­ times pl. the total goods or raw material kept on the premises of a shop or business;

b/ M a stock clerk, a stock book;

2) a supply of something stored for future use: He keeps a good stock of whisky.;

3) FIN a/ the capital raised by a company through the is-

sue and subscription of shares entitling their holders to dividends, partial ownership, and usually voting rights;

b/ the proportion of such capital held by an individual shareholder;

c/ the shares of a specified company or industry;

d/ form. the part of an account or tally given to a creditor; e/ the debt represented by this; standing or status

stockpile n a supply stored for future use, usually carefully accrued and maintained

storage n 1) a/ the act of stor- ing goods or the state of being stored;

b/ a space for storing goods; c/ the price charged for keep- ing goods stored;

2) the charging or regenerat- ing of a storage battery;

3) CS a/ the act or process of storing information in a com- puter memory or on a mag- netic tape, disk, etc.;

b/ M a storage device, storage capacity

store n 1) a/ an establishment for the retail sale of goods and services;

b/ in comb. storefront;

2) a/ a large supply or stock kept for future use;

b/ M store ship;

3) short for department store;

4) a/ a storage place such as a warehouse or depository; b/ in comb. storeman;

5) the state of being stored

(esp. in the phr. in store);

6) a large amount or quantity

store v 1) to keep, set aside, or accumulate for future use; 2) to place in a warehouse, de- pository, etc. for safekeeping; 3) to supply, provide, or stock; 4) to be put into storage;

5) ELEC & CS to enter or re- tain (information) in a storage device

straight-line method, straightline method of depreciation noun phrase a method of cal- culating depreciation by tak- ing an equal amount of the asset’s cost as an expense for

each year of the asset’s useful life

sum total noun phrase the final aggregate; sum, summation

a department of teachers;

5) Govt, POL & DIPL, in some US states the elected chief of- ficial of a township or other subdivision of a county;

6) obs. a spectator

supply n pl. supplies 1) a/ will- ingness and ability to offer goods and services for sale; b/ the amount of a commod- ity that producers are willing and able to offer for sale at a specified price; cf. demand; 2) Govt, POL & DIPL oft. pl. a grant of money voted by a legislature for government expenses, esp. those not cov- ered by other revenues;

3) in Parl. and similar legislatures the money voted annual-

ly for the expenses of the civil service and armed forces;

4) Bus./Prof. a/ a person who acts as a temporary substitute; b/ M a supply vicar

supreme audit institution(s) noun phrase sing. & pl. an independent national-level institution which conducts audits of government activities

Commentary

Most supreme audit institutions are established in their country’s constitution, and their mandate is further re- fined in national legislation.

Supreme audit institutions play an important role in providing oversight and ac- countability in a country by monitoring the quality and accuracy of government fi- nancial reporting. They also contribute to anti-corrup- tion efforts. Depending on the country, a supreme au- dit institution may be called a court of audit (common in

Europe and its former colonies), auditor-general (common in the Anglosphere), or the board of audit (in some Asian countries). Nearly every supreme audit institution in the world is a member of the International Organiza- tion of Supreme Audit Institu-

tions (INTOSAI), which works to establish and disseminate international standards and good practices.

system and process assurance audit(s) noun phrase sing. & pl. it forms a subtype of systems and applications audits; it focuses on processcentric business IT-systems; the audit’s objective is to as- sist financial auditors.

systems analyst noun phrase a person skilled at systems analysis

systems and applications audit(s) noun phrase sing. & pl. an audit to verify that systems and applications are appropriate, efficient, ad- equately controlled to ensure valid, reliable, timely, and secure input, processing, and output at all levels of a sys- tem’s activity

systems development audit(s) noun phrase sing. & pl. it is to verify that the systems under development meet the objec- tives of the organization and to ensure that the systems are developed in accordance with generally accepted standards for systems development

take-home pay

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tax

take-home pay noun phrase the amount of money that you receive from your job after taxes have been taken out

takings n pl. the income or profit arising from such trans- actions as the sale of land or other property

tally audit noun phrase it enables the auditor to perform an audit or track the changes that affect the integrity of a transaction

tallyman n BrE 1) a scorekeep- er or recorder;

2) Dial. a travelling salesman for a firm specializing in hire- purchase

tangibles n pl., tangible assets noun phrase pl. 1) L having a physical existence, corpo- real tangible assets;

2) oft. pl. a tangible thing or asset

costs or sales prices of goods and services, etc.; | to reduce taxes on sth: to reduce taxes on the individual company;

2) a heavy demand on some- thing; strain: a tax on our re- sources

tax v 1) Govt, POL & DIPL to levy a tax on (persons, companies, etc. or their incomes, etc.);

2) to make heavy demands on; strain: to tax one’s intellect; 3) to accuse, charge, or blame:

He was taxed with the crime.;

4)L to determine (the amount legally chargeable or allow- able to a party to a legal ac- tion), as by examining the solicitor’s bill of costs to tax costs;

5)BrE infml to steal

tax avoidance noun phrase the practice of trying to pay less tax in legal ways

tax break(s) noun phrase sing. & pl. a special reduction in taxes: tax breaks for small businesses

tax dodge noun phrase infml a way of paying less tax

tax evasion noun phrase the crime of paying too little tax

tax exempt adj if savings, income, etc. are tax exempt, you do not have to pay tax on them

tax exile noun phrase someone who lives abroad in order to avoid paying high taxes in their own country

tax haven noun phrase a place where people go to live to avoid paying high taxes in their own country

tax return nounphrase sing. &pl. syn.: tax declaration a dec-

laration of personal income made annually to the tax au- thorities and used as a basis for assessing an individual’s liability for taxation; | file a tax return: Today is the dead- line for Americans to file their tax returns.

tax shelter noun phrase a plan or method that allows you to legally avoid paying tax

tax year nounphrasethe period of 12 months in which income is calculated for paying taxes:

The tax year begins on April 6th in Britain and January1st in the US.

taxation n 1) ACCT & BKG the act or principle of levying taxes or the condition of be- ing taxed;

2) a/ an amount assessed as tax;

b/ a tax rate;

3) revenue from taxes

taxonomy n pl. taxonomies

1) the process or a system of organizing things into differ- ent groups that show their re- lationships;

2) ADT it is to distinguish be- tween different types of IT au- dits.

taxpayer n a person or organi- zation that pays taxes or is li- able to taxation

teamwork n when a group of people work effectively to- gether: We want to encourage good teamwork and communication.

technological innovation process audit(s) noun phrase sing. & pl. this audit con- structs a risk profile for exist- ing and new projects; the au- dit will assess the length and depth of the company’s expe- rience in its chosen technologies, as well as its presence in relevant markets, the organi- zation of each project, and the structure of the portion of the industry that deals with this project or product, organiza- tion, and industry structure.

technological position audit(s) noun phrase sing. & pl. it reviews the technologies that the business currently has and that it needs to add; technologies are characterized as being ei- ther “base”, “key”, “pacing”, or

“emerging”.

teeming & lading, a. short banking, delayed accounting noun phrases, or lapping

verbal noun a bookkeeping fraud involving the allocation of one customer’s payment to another customer’s account to make the books balance, often to hide a shortfall or theft: Au- ditors identified teeming & lad- ing during the vouching process. Commentary

Teeming & lading is a method by which a person who takes or handles payments uses the money personally for some days and posts the transaction later. The handler receives cash and uses it for personal purposes instead of depositing it. a common practice trait in this fraudulent activity is that the amount received from the subsequent debtor is credited to the earlier debtor’s account, so that one debtor’s account does not show an outstanding balance for a long time. To make up the shortfall, when another payment comes in, the handler will deposit that money against first money used, and does not show the new amount received until later. Such a process is contin- ued until the time the original amount misappropriated is fi- nally replaced or until the cashier is caught.

telling adj syn.: significant

1) having a great or important effect: a telling argument;

2) showing the true character or nature of someone or something, often without be- ing intended: a telling comment [detail; example; mark]

template n 1) a thin sheet of plastic or metal in a special shape or pattern, used to help cut other materials in a simi- lar shape;

2) Tech. a computer docu- ment containing some basic information that you use as a model for writing other doc- uments, such as business letters, envelopes, etc.;

3) something that is used as a model for another thing

terms of reference nounphrase pl. the scope and limitations of an activity or area of knowledge: The minister will present a plan outlining the in- quiry’s terms of reference.

think tank noun phrase a group or an institution organized for intensive research and solving problems, esp. in the areas of technology, social or political strategy, or armament

time-consuming adj taking a long time to do: a complex and time-consuming process

TIMM abbrev. Total Impact Measurement and Manage- ment framework, the Vid

PricewaterhouseCoopers

tool template noun phrase with its help, people can make use of their time wisely and free from any cost; cf. report template noun phrase

top line noun phrase Vid revenue(s) n

top [first; high; main] prior- ity noun phrase very important and needing attention soon; cf. ant. low priority noun phrase (=not important and not needing attention soon)

total n 1) an amount obtained by addition; a sum;

2) a whole quantity; an en- tirety

Total Impact Measurement

and Management frame-

work, the abbrev. TIMM Vid

PricewaterhouseCoopers