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1 variable expenses
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2 variable expenses
переменные издержкиАнгло-русский словарь экономических терминов > variable expenses
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3 variable expenses
1) Общая лексика: переменные издержки2) Бухгалтерия: переменные затраты -
4 variable expenses
Англо-русский словарь по экономике и финансам > variable expenses
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5 variable expenses
English-russian dctionary of contemporary Economics > variable expenses
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6 variable expenses
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7 direct crops variable expenses
прямые переменные издержки растениеводства ;Англо-Русский словарь финансовых терминов > direct crops variable expenses
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8 non-variable expenses
Экономика: неизменные издержки, постоянные издержки -
9 expenses
расходы; издержки; затраты -
10 variable costing
при которой на себестоимость произведенной продукции ( cost of goods manufactured) относят все виды переменных расходов: затраты материалов (materials cost), затраты на оплату труда (labour costs) и переменные общезаводские накладные расходы (variable factory overhead), а постоянные общезаводские накладные расходы (fixed factory overhead) трактуются как издержки отчетного периода (period costs, period expenses) и списываются полностью на результаты отчетного периода (accounting period). Этот метод калькуляции себестоимости нельзя применять ни в Великобритании, ни в США для целей составления внешней отчетности (external reporting) и налогообложения в отличие от калькуляции полной себестоимости (absorption costing). В Великобритании этот метод часто также называют marginal costing, а в США - direct costing
Специализированный англо-русский словарь бухгалтерских терминов > variable costing
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11 expense
n1) расход; трата2) pl расходы, издержки, затраты
- absorbed expenses
- accommodation expenses
- accompanying expenses
- accrued expenses
- acquisition expenses
- actual expenses
- additional expenses
- administration expenses
- administrative expenses
- advertising expenses
- agreed expenses
- aggregate expenses
- amortization expenses
- annual expenses
- anticipated expenses
- arbitration expenses
- auditing expenses
- average expenses
- bad debt expenses
- bank expenses
- banking expenses
- bank operating expenses
- bloated expenses
- bloated operating expenses
- board expenses
- broker's expenses
- budget expenses
- budgetary expenses
- budgeted expenses
- building expenses
- business expenses
- business travel expenses
- cable expenses
- calculated expenses
- capitalized expenses
- carriage expenses
- cash expenses
- city's operating expenses
- clerical expenses
- collecting expenses
- collection expenses
- commercial expenses
- commission expenses
- compensation expenses
- computed expenses
- considerable expenses
- constant expenses
- contango expenses
- contract expenses
- contractual expenses
- controllable expenses
- current expenses
- current operating expenses
- customs expenses
- daily expenses
- dead expenses
- debt service expenses
- deductible expenses
- deferred expenses
- delivery expenses
- depreciation expenses
- direct expenses
- disbursement expenses
- discharging expenses
- discount expenses
- distribution expenses
- eligible expenses
- encashment expenses
- engineering expenses
- entertainment expenses
- equipment maintenance expenses
- establishment expenses
- estimated expenses
- everyday expenses
- exceptional expenses
- excess expenses
- executive expenses
- extra expenses
- extraordinary expenses
- extravagant expenses
- factory expenses
- federal expense
- fee and commission expenses
- financial expenses
- financing expenses
- fixed expenses
- flat expenses
- foreign exchange expenses
- formation expenses
- forwarding expenses
- freight expenses
- fringe benefit expenses
- funding expenses
- general expenses
- general and administrative expenses
- general average expenses
- general occuppancy expenses
- general operating expenses
- guardianship expenses
- harbour expenses
- hauling expenses
- heavy expenses
- high expenses
- hotel expenses
- identifiable additional expenses
- idle facility expenses
- idle plant expenses
- impairment-related expenses
- incidental expenses
- income expense on bonds
- income tax expense
- incurred expenses
- indirect expenses
- interest expenses
- initial expenses
- installation expenses
- insurance expenses
- interest expenses
- interest expense on current accounts in credit
- interest expense on debenture
- interest expense on demand deposits loans
- interest expenses on items with agreed maturity dates
- interest expense on special savings accounts
- itemized medical expenses
- job-hunting expenses
- job travel expenses
- lavish expenses
- law expenses
- legal expenses
- living expenses
- loading expenses
- lodging expenses
- mail expenses
- maintenance expenses
- management expenses
- manufacturing expenses
- marketing expenses
- material expenses
- maximum expenses
- medical expenses
- minimum expenses
- miscellaneous expenses
- monetary expenses
- monthly expenses
- mortgage expenses
- moving expenses
- necessary expenses
- noncash expenses
- noncontrollable expenses
- noninterest operating expenses
- nonoperating expenses
- nonproductive expenses
- nonrecurrent expenses
- nonrecurring expenses
- office expenses
- one-off expenses
- operating expenses
- operational expenses
- organizational expenses
- other expenses
- out-of-pocket expenses
- overall expenses
- overhead expenses
- overseas housing expenses
- packing expenses
- particular expenses
- payroll expenses
- per capita expenses
- period expenses
- permissible expenses
- personal expenses
- personal consumption expenses
- personnel expenses
- petty expenses
- planned expenses
- pocket expenses
- postage expenses
- postal expenses
- preliminary expenses
- prepaid expenses
- preparation expenses
- processing expenses
- production expenses
- promotion expenses
- promotional expenses
- protest expenses
- public expenses
- publicity expenses
- quality expenses
- reasonable expenses
- recovery expenses
- recurrent expenses
- recurring expenses
- reimbursable expenses
- reinvoiced expenses
- relocation expenses
- removal expenses
- removing expenses
- rent expense
- repair expenses
- representation expenses
- rework expenses
- running expenses
- running-in expenses
- sales promotion expense
- salvage expenses
- selling expenses
- selling, general and administrative expenses
- service expenses
- shipping expenses
- ship's expenses
- special expenses
- specific expenses
- standing expenses
- starting expenses
- start-up expense
- stationary expenses
- stevedoring expenses
- storage expenses
- subsistence expenses
- substituted expenses
- sundry expenses
- supplementary expenses
- tax expenses
- tax deductible interest expenses
- telephone expenses
- telex expenses
- testamentary expenses
- title expenses
- total expenses
- towage expenses
- trade expenses
- transfer expenses
- transhipment expenses
- transport expenses
- transportation expenses
- travel expenses
- travel and entertainment expenses
- travelling expenses
- trimming expenses
- uncontrollable expenses
- unforeseen expenses
- unit expenses
- unloading expenses
- unproductive expenses
- unreasonable expenses
- unreimbursed expenses
- unreimbursed job travel expenses
- unscheduled expenses
- unwarranted expenses
- upkeep expenses
- variable expenses
- wages expenses
- warehouse expenses
- warranty expenses
- wheeling expenses
- working expenses
- works general expenses
- expenses as percentage of sales
- expenses for the account of
- expenses for protesting a bill
- expenses in foreign exchange
- expenses of carriage
- expenses of the carrier
- expenses of circulation
- expenses of collection
- expenses of discharge
- expenses of haulage
- expenses of the insured
- expenses of the parties
- expenses of production
- expenses of protest
- expenses of reproduction
- expenses of shipping
- expenses of trackage
- expenses of transhipping
- expenses of transportation
- expenses on arbitration
- expenses on charter
- expenses on collection
- expenses on compensation for damage
- expenses on currency transactions
- expenses on customer transactions
- expenses on erection work
- expense on financing commitments
- expenses on guarantee commitments
- expenses on insurance
- expenses on materials
- expenses on off-balance-sheet transactions
- expenses on patenting procedure
- expenses on payment instruments
- expenses on repairs
- expenses on replacement
- expenses on scientific research
- expenses on security transactions
- expenses on selling
- expenses on selling effort
- expenses on setting-up
- expenses on storage
- expenses on technical service
- expenses on trading securities
- expenses on treasury operations and interbank transactions
- expenses per head of population
- at the expense of
- at great expense
- at the owner's expense and risk
- at the firm's expense
- less expenses
- minus expenses
- free of expenses
- free of all expenses
- expenses charged forward
- expenses connected with capital lease
- expenses connected with fund transfer
- expenses connected with obtaining credit
- expenses connected with the procedure in bankruptcy
- expenses deducted
- expenses incurred in searching for a job
- expenses prepaid
- expenses related to receivership
- absorb expenses
- account for the expenses
- advance expenses
- allocate expenses
- apportion expenses
- approve expenses
- assess expenses
- assume expenses
- authorize expenses
- avoid expenses
- avoid extra expenses
- bear expenses
- calculate expenses
- cause expenses
- charge expenses to the account of smb.
- compensate for expenses
- cover expenses
- curb expenses
- curtail expenses
- cut down expenses
- defray expenses
- determine expenses
- distribute expenses
- double expenses
- duplicate expenses
- entail expenses
- enter as expense
- estimate expenses
- experience extensive expenses
- go to expense
- halve expenses
- increase expenses
- incur expenses
- indemnify for expenses
- involve expenses
- itemize expenses
- limit expenses
- make expenses
- meet expenses
- offset expenses
- overestimate expenses
- participate in expenses
- pay expenses
- pile up expenses
- place expenses to smb.'s charge
- pool expenses
- prepay expenses
- put to expense
- put to great expense
- recognize expenses
- recompense expenses
- recover expenses
- reduce expenses
- refund the expenses
- reimburse smb. for expenses
- repay expenses
- run up expenses
- save expenses
- sequestrate expenses
- share expenses
- slash expenses
- spare no expense
- split expenses
- substantiate the expenses
- undertake expensesEnglish-russian dctionary of contemporary Economics > expense
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12 expense
1) расход, трата2) pl расходы, издержки, затраты• -
13 insurance
1) страхование2) страховой платёж3) страховой полис4) pl акции, выпущенные страховыми обществами -
14 rate
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15 cost of production
сокр. COP учет издержки производства, производственные издержки [затраты, расходы\], затраты [расходы\] на производство (сумма затрат на производство товаров или услуг; включает постоянные и переменные затраты; основными компонентами производственных затрат являются прямые затраты труда, прямые затраты материалов, накладные производственные затраты; производственные затраты могут служить основой для определения цены предложения)Syn:production expenses, expenses of production, production cost, cost to manufacture, production expenditures, output cost, manufacturing cost, price of production 1), factory cost, product cost 2), inventoriable cost 2)See:fixed cost, variable cost, direct material cost, direct labour cost, manufacturing overhead, overhead cost, supply price, commercial expenses, conversion cost, absorbed cost, absorption costing, statement of cost of goods manufactured, nonmanufacturing cost, cost of sales* * * -
16 rate
1. n1) норма; размер2) ставка, тариф; такса; расценка3) курс (валюты, ценных бумаг); цена4) скорость, темп5) процент, доля; коэффициент6) разряд, сорт7) местный налог; коммунальный налог
- accident rate
- accident frequency rate
- accounting rate
- accumulated earnings tax rate
- accumulated profits tax rate
- actuarial rate
- administered rate
- ad valorem
- advertising rate
- advertisement rate
- agreed rate
- air freight rates
- all-commodity rate
- all-in rate
- amortization rate
- annual rate
- annual average growth rate
- annual interest rate
- annualized rate of growth
- annual percentage rate
- annual production rate
- anticipated rate of expenditures
- any-quantity rate
- applicable rate
- area rate
- average rate
- average rate of return
- average annual rate
- average growth rate
- average tax rate
- average weighted rate
- backwardation rate
- baggage rate
- bank rate
- bank discount rate
- bank's repurchase rate
- base rate
- base lending rate
- basic rate
- rate rate of charge
- basing rate
- basis rate
- benchmark rate
- benchmark overnight bank lending rate
- berth rate
- bill rate
- birth rate
- blanket rate
- blended rate
- bond rate
- bonus rates
- borrowing rate
- bridge rate
- broken cross rates
- broker loan rate
- bulk cargo rate
- burden rate
- buyer's rate
- buying rate
- cable rates
- call rate
- call loan rate
- call money rate
- capacity rate
- capital gain rate
- capitalization rate
- carload rate
- carrier rate
- carrying over rate
- cash rate
- ceiling rate
- central rate
- cheque rate
- check rate
- class rate
- clearing rate
- closing rate
- collection rate
- column rate
- combination rate
- combination freight rate
- combination through rate
- combined rate
- commercial bank lending rates
- commission rate
- commitment rate
- commodity rate
- common freight rate
- compensation rate
- compound growth rate
- composite rate
- concessionary interest rate
- conference rate
- consumption rate
- container rate
- contango rate
- conventional rate
- conventional rate of interest
- conversion rate
- cost rate
- coupon rate
- credit rates
- cross rate
- cross-over discount rate
- crude rate
- curb rate
- currency rate
- current rate
- current rate of exchange
- customs rate
- cutback rate
- daily rate
- daily wage rate
- day rate
- death rate
- deck cargo rate
- default rate
- demand rate
- demurrage rate
- departmental overhead rate
- deposit rate
- deposit interest rate
- depreciation rate
- discharging rates
- discount rate
- dispatch rate
- distress rate
- dividend rate
- double exchange rate
- downtime rate
- drawdown rate
- drawing rate
- dual rate
- duty rate
- earned rate
- earning rate
- economic expansion rate
- economic growth rate
- effective rate
- effective rate of return
- effective annual rate
- effective exchange rate
- effective tax rate
- employment rate
- enrollment rate
- equalizing discount rate
- equilibrium exchange rate
- equilibrium growth rate
- estimated rate
- euro-dollar exchange rate
- evaluated wage rate
- exchange rate
- exchange rate to the dollar
- existing rates
- exorbitant rate
- exorbitant interest rate
- expansion rate
- expenditure rate
- export rate
- express rate
- extraction rate
- face interest rate
- failure rate
- fair rate of exchange
- favourable rate
- final rate
- financial internal rate of return
- fine rate
- first rate
- fixed rate
- fixed rate of exchange
- fixed rate of royalty
- fixed interest rate
- flat rate
- flexible exchange rate
- floating rate
- floating exchange rate
- floating interest rate
- floating prime rate
- floor rate of exchange
- fluctuant rate
- fluctuating rate
- forced rate of exchange
- foreign rate
- foreign exchange rate
- forward rate
- forward exchange rate
- free rate
- free exchange rate
- freight rate
- future rate
- general rates
- general rate of profit
- general cargo rates
- going rate
- going market rate
- going wage rates
- goods rate
- graduated rate
- group rate
- growth rate
- guaranteed wage rate
- handling rate
- high rate
- high rate of exchange
- high rate of productivity
- higher rate
- hiring rate
- hotel rates
- hourly rate
- hourly wage rate
- hurdle rate
- illness frequency rate
- import rate
- incidence rate
- income tariff rates
- increment rate
- individual tax rate
- inflation rate
- info rate
- inland rate
- insurance rate
- insurance premium rate
- interbank rate
- interbank overnight rate
- interest rate
- interest rate on loan capital
- internal rate of return
- job rates
- jobless rate
- key rates
- labour rates
- leading rate
- legal rate of interest
- lending rate
- less-than-carload rate
- liner rates
- liner freight rates
- loading rates
- loan rate
- loan-recovery rate
- local rate
- Lombard rate
- London Interbank Offered Rate
- London money rate
- long rate
- low rate
- lower rate
- margin rate
- marginal rate
- marginal tax rate
- marine rate
- marine transport rate
- market rate
- market rate of interest
- maximum rate
- maximum individual tax rate
- mean rate of exchange
- mean annual rate
- measured day rate
- members rate
- merchant discount rate
- minimum rate
- mixed cargo rate
- minimum lending rate
- minimum tax rate
- mobilization rate
- moderate rate
- monetary exchange rate
- money rate of interest
- money market rate
- monthly rate
- monthly rate of remuneration
- mortgage rate
- mortgage interest rate
- multiple rate
- multiple exchange rate
- municipal rates
- national rate of interest
- natural rate of growth
- natural rate of interest
- negative interest rate
- net rate
- New York interbank offered rate
- nominal interest rate
- nonconference rate
- nonresponse rate
- obsolescence rate
- occupational mortality rate
- offered rate
- official rate
- official rate of discount
- official exchange rate
- one-time rate
- opening rate
- open-market rates
- operating rate
- operation rate
- option rate
- ordinary rate
- output rate
- outstripping growth rate
- overdraft rate
- overhead rate
- overnight rate
- overtime rate
- paper rate
- parallel rate
- parcel rate
- par exchange rate
- parity rate
- par price rate
- part-load rate
- passenger rate
- pay rates
- pegged rate
- pegged exchange rate
- penalty rate
- penalty interest rate
- percentage rate of tax
- per diem rates
- personal income tax rate
- piece rate
- piecework rate
- port rates
- postal rate
- posted rate
- power rate
- preferential rate
- preferential railroad rate
- preferential railway rate
- present rate
- prevailing rate
- prime rate
- priority rates
- private rate of discount
- private market rates
- production rate
- profit rate
- profitability rate
- profitable exchange rate
- progressive rate
- proportional rate
- provisional rate
- purchase rates
- purchasing rate of exchange
- quasi-market rate
- rail rates
- railroad rates
- railway rates
- real economic growth rate
- real effective exchange rate
- real exchange rate
- real interest rate
- reciprocal rate
- redemption rate
- rediscount rate
- reduced rate
- reduced tax rate
- reduced withholding tax rate
- reference rate
- refinancing rate
- reject frequency rate
- remuneration rate
- renewal rate
- rental rate
- repo rate
- response rate
- retention rate
- retirement rate of discount
- royalty rate
- ruling rate
- sampling rate
- saving rate
- scrap frequency rate
- seasonal rates
- second rate
- sellers' rate
- selling rate
- settlement rate
- shipping rate
- short rate
- short-term interest rate
- sight rate
- single consignment rate
- soft lending rate
- space rate
- special rate
- specified rate
- spot rate
- stable exchange rate
- standard rate
- standard fixed overhead rates
- standard variable overhead rates
- standard wage rate
- statutory tax rate
- steady exchange rate
- step-down interest rate
- stevedoring rates
- stock depletion rate
- straight-line rate
- subsidized rate
- survival rate
- swap rate
- tariff rate
- tax rate
- taxation rate
- tax withholding rate
- telegraphic transfer rate
- temporary rate
- third rate
- through rate
- through freight rate
- time rate
- time wage rate
- today's rate
- top rate
- total rate
- trading rate
- traffic rate
- tramp freight rate
- transit rate
- transportation rate
- treasury bill rate
- turnover rate
- two-tier rate of exchange
- unacceptable rate
- unemployment rate
- uniform rates
- uniform business rate
- unofficial rate
- unprecedented rate
- utilization rate
- variable rate
- variable interest rate
- variable repo rate
- volume rate
- wage rate
- wage rate per hour
- wastage rate
- wear rate
- wear-out rate
- wholesale rate
- worker's rate
- year-end exchange rate
- zero interest rate
- zone rate
- rate for advances against collateral
- rate for advances on securities
- rate for cable transfers
- rate for a cheque
- rates for credits
- rates for currency allocations
- rate for loans
- rate for loans on collateral
- rate for mail transfers
- rate for telegraphic transfers
- rate in the outside market
- rate of accumulation
- rates of allocation into the fund
- rate of allowance
- rate of assessment
- rate of balanced growth
- rates of cargo operations
- rate of change
- rate of charge
- rate of commission
- rate of compensation
- rate of competitiveness
- rate of conversion
- rate of corporate taxation
- rate of cover
- rate of currency
- rates of currency allocation
- rate of the day
- rate of demurrage
- rate of dependency
- rate of depletion
- rate of deposit turnover
- rate of depreciation
- rate of development
- rate of discharge
- rate of discharging
- rate of discount
- rate of dispatch
- rate of duty
- rate of exchange
- rate of expenditures
- rate of expenses
- rate of foreign exchange
- rate of freight
- rate of full value
- rate of growth
- rate of increase
- rate of increment
- rate of inflation
- rate of input
- rate of insurance
- rate of interest
- rate of interest on advance
- rate of interest on deposits
- rate of investment
- rate of issue
- rates of loading
- rates of loading and discharging
- rate of natural increase
- rates of natural loss
- rate of option
- rate of pay
- rate of premium
- rate of price inflation
- rates of a price-list
- rate of production
- rate of profit
- rate of profitability
- rate of reduction
- rate of remuneration
- rate of return
- rate of return on capital
- rate of return on the capital employed
- rate of return on net worth
- rate of royalty
- rate of securities
- rate of stevedoring operations
- rates of storage
- rate of subscription
- rate of surplus value
- rate of taxation
- rate of turnover
- rate of unloading
- rate of use
- rate of wages
- rate of work
- rates on credit
- rate on the day of payment
- rate on the exchange
- rate per hour
- rate per kilometre
- at the rate of
- at the exchange rate ruling at the transaction date
- at a growing rate
- at a high rate
- at a low rate
- at present rates
- below the rate
- accelerate the rate
- advance the rate of discount
- align tax rates
- apply tariff rates
- boost interest rates
- boost long-term interest rates
- boost short-term interest rates
- charge an interest rate
- cut rates
- cut interest rates by a quarter point
- determine a rate
- establish a rate
- fix a rate
- grant special rates
- increase rates
- maintain high interest rates
- levy rates
- liberalize interest rates
- liberalize lending rates
- lower the rate of return
- mark down the rate of discount
- mark up the rate of discount
- prescribe rates
- quote a rate
- raise a rate
- reduce a rate
- reduce turnover rates of staff
- revise rates
- set rates
- slash interest rates
- step up the rate of growth
- suspend a currency's fixed rate
- upvalue the current rate of banknotes
- slow down the rate2. v1) оценивать, определять стоимость, устанавливать цену
- rate local and offshore funds -
17 costs
сущ. затраты, издержки, расходы Syn: outgo, outgoing, outlay, expenses Затраты accounting ~ затраты на ведение бухгалтерского учета acquisition ~ расходы на привлечение новых страхователей actual ~ фактические издержки adjustment ~ издержки регулирования administration ~ административные расходы administrative ~ административные расходы advertising ~ затраты на рекламу allocate ~ распределять затраты assign ~ распределять затраты at factor ~ при факторных издержках auditing ~ затраты на проведение ревизии average ~ средние издержки average fixed ~ средние постоянные издержки average production ~ средние издержки производства average total ~ средние валовые затраты average variable ~ средние переменные затраты average variable ~ средние переменные издержки avoidable ~ устранимые издержки award ~ присуждать судебные издержки betterment ~ затраты на повышение ценности собственности bookkeeping ~ затраты на ведение бухгалтерского учета borrowing ~ проценты по займам borrowing ~ расходы по займам brokerage ~ затраты на куртаж budget ~ бюджетные затраты budgeted current standard ~ сметные текущие нормативные издержки budgeted target ~ плановые сметные издержки building ~ затраты на строительство building maintenance ~ затраты на материально-техническое обеспечение строительства business ~ эксплуатационные расходы calculate ~ вычислять издержки calculated ~ вычисленные издержки capacity ~ издержки производства при полном использовании производственных возможностей carriage ~ транспортные расходы cash plant ~ производственные затраты наличными charge with ~ взыскивать издержки clearance ~ затраты на урегулирование претензий closing ~ затраты на аннулирование контракта collection ~ затраты на инкассирование construction and operating ~ затраты на строительство и эксплуатацию construction ~ затраты на строительство conversion ~ затраты, связанные с переходом на выпуск новой продукции costs издержки ~ расходы ~ судебные издержки ~ судебные расходы ~ in criminal case издержки ведения уголовного дела ~ in full полные издержки ~ of bankruptcy издержки банкротства ~ of completion затраты на выполнение работы ~ of discharge затраты на разгрузку ~ of forward cover бирж. затраты на срочное покрытие ~ of litigation издержки гражданского судебного спора ~ of management административные расходы ~ of queue вчт. потери вследствие ожидания в очереди ~ of recourse юр. затраты на регресс ~ of research and development затраты на научно-исследовательские и опытно-конструкторские работы current ~ текущие издержки decision as to ~ определение суда в отношении издержек deduct ~ удерживать затраты defray ~ нести расходы defray ~ покрывать издержки degressive ~ пропорционально уменьшающиеся затраты degressive ~ пропорционально уменьшающиеся расходы demolition ~ затраты на снос здания development ~ затраты на освоение development ~ затраты на строительство differential ~ дополнительные издержки differential ~ приростные издержки differential ~ удельные переменные издержки direct ~ непосредственные расходы direct ~ переменные затраты direct ~ переменные издержки direct ~ прямые затраты direct ~ прямые издержки discounting ~ издержки дисконтирования distribute ~ распределять затраты distribution ~ издержки обращения distribution ~ издержки сбыта продукции distribution ~ издержки торговых предприятий divorce ~ судебные издержки развода drainage ~ расходы на осушение election ~ затраты на проведение выборов employment ~ затраты на содержание персонала entertainment ~ представительские расходы establishment ~ учредительские расходы excess ~ чрезмерные расходы execution ~ расходы на исполнение extension ~ затраты на расширение предприятия external ~ внешние расходы extra ~ дополнительные расходы extraordinary ~ чрезвычайные расходы factory overhead ~ накладные расходы предприятия financing ~ затраты на финансирование fire extinguishing ~ затраты на тушение пожара fixed ~ постоянные затраты fixed ~ постоянные издержки flotation ~ стоимость выпуска новых акций flotation ~ стоимость выпуска новых облигаций formation ~ затраты на учреждение forward cover ~ бирж. затраты на срочное покрытие forward cover ~ бирж. затраты на форвардное покрытие freight ~ стоимость фрахта funeral ~ расходы на похороны general ~ общие затраты general ~ общие издержки gross ~ валовые издержки handling ~ стоимость погрузочно-разгрузочных работ hauling ~ транс. транспортные расходы hourly wage ~ эк.произ. затраты на почасовую заработную плату implicit ~ вмененные издержки incidental ~ побочные затраты incidental ~ случайные расходы included ~ учтенные расходы income-related ~ затраты, связанные с доходом increased ~ возросшие издержки incremental ~ дополнительные издержки incremental ~ приростные издержки indirect ~ косвенные издержки indirect operating ~ косвенные эксплуатационные издержки initial ~ начальные расходы initial ~ первоначальные издержки inspection ~ затраты на приемочный контроль installation ~ затраты на монтаж insurance ~ страховые издержки interest ~ затраты на выплату процентов internal ~ внутрифирменние издержки internal failure ~ внутренние издержки вследствие отказа issue ~ затраты на эмиссию issuing ~ затраты на выпуск ценных бумаг joint ~ затраты на транспортировку в оба конца joint ~ издержки комплексного производства joint ~ издержки совместного производства joint ~ общезаводские издержки при многономенклатурном производстве labour ~ затраты на оплату труда labour ~ расходы на рабочую силу labour ~ стоимость рабочей силы law ~ расходы на судебный процесс law ~ судебные издержки legal ~ судебные издержки licence ~ затраты на лицензию liquidation ~ стоимость ликвидации litigation ~ судебные издержки maintenance ~ стоимость технического обслуживания manpower ~ стоимость рабочей силы manufacturing ~ общезаводские накладные расходы manufacturing ~ стоимость производства marginal ~ маржинальные издержки marginal ~ предельные издержки marginal ~ приростные издержки marketing ~ издержки обращения marketing ~ издержки сбыта marketing ~ маркетинговые затраты meet ~ покрывать расходы minimum ~ минимальные затраты mixed ~ комбинированные затраты mortgaging ~ ипотечные издержки new business ~ затраты на новую фирму nonrecurring ~ разовые затраты once-and-for-all ~ разовые затраты operating ~ текущие расходы, эксплуатационные расходы operating ~ эксплуатационные затраты operating ~ вчт. эксплуатационные расходы operating: ~ текущий;
operating costs текущие расходы;
эксплуатационные расходы operational ~ эксплуатационные затраты operational: ~ относящийся к действию, работе;
operational costs расходы по эксплуатации( оборудования и т. п.) organization ~ административные расходы original ~ первоначальные издержки other indirect ~ прочие косвенные расходы packaging ~ затраты на упаковку packaging ~ расходы по упаковке packing ~ расходы на упаковку packing ~ стоимость упаковки pay ~ оплачивать издержки pension ~ затраты на пенсионное обеспечение period ~ затраты за отчетный период period ~ издержки за отчетный период plaintiff's ~ издержки истца port ~ портовые расходы preliminary ~ предварительные затраты prepaid ~ предварительно оплаченные расходы prime ~ основные расходы processing ~ вчт. затраты на обработку production ~ издержки производства progressive ~ затраты, способствующие росту эффективности производственных факторов progressive fixed ~ постоянные затраты, способствующие росту эффективности производственных факторов promotional ~ затраты на продвижение товара на рынок promotional ~ затраты на рекламно-пропагандистскую деятельность property development ~ стоимость строительных работ publicity ~ расходы на рекламу rebuilding ~ затраты на реконструкцию recovery ~ затраты на инкасацию reduce ~ сокращать затраты relocation ~ затраты на переезд removal ~ издержки ликвидации объекта основного капитала rent ~ затраты на арендную плату rent ~ затраты на квартирную плату reorganization ~ затраты на реорганизацию repair ~ затраты на ремонт repatriation ~ затраты на репатриацию research ~ затраты на научные исследования reserve ~ ограничивать расходы running ~ эксплуатационные расходы running-in ~ затраты на приработку sales promotion ~ затраты на стимулирование сбыта scheduled ~ нормативные издержки scheduled ~ стоимостные нормы selling ~ торговые издержки semivariable ~ полупеременные издержки share ~ распределять затраты shipping ~ затраты на транспортировку site ~ затраты на подготовку строительной площадки site ~ затраты на подготовку строительства site ~ затраты на подготовку участка к застройке social ~ общественные затраты social security ~ затраты на социальное обеспечение sorting ~ затраты на сортировку special ~ специальные затраты specified ~ издержки производства конкретных изделий staff ~ затраты на содержание персонала stamp ~ затраты на пломбирование stamp ~ затраты на штемпелевание start-up ~ затраты на ввод в действие start-up ~ затраты на запуск в производство start-up ~ издержки освоения нового предприятия start-up ~ издержки подготовки производства starting ~ затраты, связанные с пуском производства starting ~ издержки, связанные с пуском производства stevedoring ~ стоимость погрузки или разгрузки корабля storage ~ плата за хранение storage ~ складские расходы stowage ~ стоимость укладки или хранения на складе supplementary ~ дополнительные затраты tax the ~ таксировать судебные издержки total ~ общие издержки total production ~ суммарные издержки производства transaction ~ операционные издержки transport ~ транспортные расходы transportation ~ транспортные расходы undue ~ непросроченные издержки unforeseen ~ непредвиденные затраты wage ~ затраты на заработную плату with ~ вместе с судебными издержками working ~ эксплуатационные затраты works overhead ~ накладные расходы предприятия -
18 advertising
сущ.1) рекл. реклама (совокупность каких-л. рекламных объявлений; обычно употребляется с указанием места, где размещается данная реклама)Over 60 percent of alcohol advertising [on television\] is shown during sports programming
Asian governments have attempted to limit excessive consumptions by instituting strict control over the content and amount of advertising in the media.
Advertising [on buses\] is one of the important advertising means to which companies and establishments attach great importance because this type of advertisement is a mobile one seen by all.
two-thirds of the food and drink advertising for children under 12 — две трети всей рекламы продуктов питания для детей младше 12-ти лет
Last month, 10 companies that produce almost two-thirds of the food and drink advertising [for children\] under 12 agreed to start cutting back on advertising junk foods.
No person shall within the city distribute [printed\] advertising by placing it within or upon parked automobiles.
2) рекл. реклама, рекламирование (процесс осуществления рекламы; как правило, употребляется с указанием рекламируемого продукта)Alcohol advertising is the promotion of alcoholic beverages by alcohol producers through a variety of media.
the control of medicines advertising in the UK — контроль за рекламой лекарств в Соединенном Королевстве
ATTRIBUTES: accessory 2. 1), advance 3. 2), aerial 3. 1), agricultural, air 2. 1),
alternative 2. 3), ambient 1. 1), audiovisual, auxiliary 2. 1), block 1. 4) а), boastful, broadcast 2. 1), n1, classified 1. 1), commercial 1. 4) а), comparative, competing 1. 1) а), competitive 1. 2) а), concept 1. 2) а), consumer 1. 1) а), continuity 1. 1) а), controversial 1. 1) а), cooperative 2. 1), n2, coordinated, corporate 1. 2) а), б, corrective 1. 1), creative, deceptive, demographic, denigratory, dissipative, domestic 1. 2) а),
foreign 1) б), global, professional 1. 3) б), regional, repeat 3. 3) б), strategic, superior 3. 1) б), test 3. 3) б), traditional
Syn:See:accessory advertising, advance advertising, advocacy advertising, aerial advertising, agricultural advertising, air advertising, aisle advertising, alternative advertising, ambient advertising, analogy advertising, association advertising, audiovisual advertising, auxiliary advertising, bait advertising, bait and switch advertising, bait-and-switch advertising, bank advertising, banner advertising, bargain advertising, bargain-basement advertising, block advertising, boastful advertising, brand advertising, brand image advertising, brand name advertising, breakthrough advertising, broadcast advertising, burst advertising, business advertising, business paper advertising, business publication advertising, business-to-business advertising, car-card advertising, cause advertising, challenged advertising, charity advertising, children's advertising, cinema advertising, classified advertising, combative advertising, commercial advertising, comparative advertising, comparison advertising, competing advertising, competitive advertising, concept advertising, consumer advertising, continuity advertising, controversial advertising, co-op advertising, cooperative advertising, coordinated advertising, corporate advertising, corporate image advertising, corrective advertising, counter advertising, counteradvertising, coupon advertising, creative advertising, deceptive advertising, demographic advertising, demonstration advertising, denigratory advertising, direct advertising, direct response advertising, direct-action advertising, direct mail advertising, direct-mail advertising, directory advertising, display advertising, dissipative advertising, domestic advertising, door-to-door advertising, educational advertising, electric advertising, electrical advertising, e-mail based advertising, entertaining advertising, ethical advertising, export advertising, eye-catching advertising, factual advertising, false advertising, farm advertising, fashion advertising, film advertising, financial advertising, flexform advertising, follow-up advertising, foreign advertising, fraudulent advertising, full-page advertising, gender advertising, general advertising, generic advertising, global advertising, goodwill advertising, group advertising, hard-sell advertising, hard-selling advertising, heavy advertising, help wanted advertising, high-pressure advertising, house advertising, house-to-house advertising, idea advertising, illuminated advertising, image advertising, impact advertising, indirect action advertising, indirect-action advertising, individual advertising, indoor advertising, industrial advertising, information advertising, informational advertising, informative advertising, in-house advertising, initial advertising, innovative advertising, institutional advertising, in-store advertising, insurance advertising, international advertising, interstate advertising, introductory advertising, intrusive advertising, issue advertising, joint advertising, large-scale advertising, launch advertising, legal advertising, local advertising, mail advertising, mail-order advertising, mass advertising, mass-media advertising, media advertising, military advertising, misleading advertising, mobile advertising, mood advertising, movie theatre advertising, multimedia advertising, multinational advertising, national advertising, non-business advertising, non-commercial advertising, novelty advertising, obtrusive advertising, offbeat advertising, off-season advertising, on-line advertising, on-target advertising, opinion advertising, oral advertising, outdoor advertising, out-of-home advertising, package advertising, periodical advertising, personality advertising, persuasive advertising, point-of-purchase advertising, point-of-sale advertising, political advertising, postal advertising, postcard advertising, poster advertising, postmark advertising, pre-launch advertising, premium advertising, press advertising, prestige advertising, price advertising, primary advertising, print advertising, private sector advertising, problem-solution advertising, procurement advertising, producer advertising, product advertising, product-comparison advertising, professional advertising, promotional advertising, public relations advertising, public sector advertising, public service advertising, public-affairs advertising, public interest advertising, public-issue advertising, public-service advertising, radio advertising, railway advertising, reason-why advertising, recruitment advertising, regional advertising, reinforcement advertising, remembrance advertising, reminder advertising, repeat advertising, retail advertising, retentive advertising, saturation advertising, scented advertising, screen advertising, seasonal advertising, selective advertising, self-advertising, semi-display advertising, show-window advertising, sky advertising, slide advertising, social advertising, social cause advertising, soft-sell advertising, specialty advertising, split-run advertising, spot advertising, store advertising, strategic advertising, street advertising, strip advertising, subliminal advertising, sustaining advertising, switch advertising, tactical advertising, target advertising, taxi top advertising, teaser advertising, television advertising, test advertising, testimonial advertising, tie-in advertising, tombstone advertising, total advertising, trade advertising, trademark advertising, traditional advertising, transformational advertising, transit advertising, transportation advertising, truthful advertising, truth-in-advertising, two-step formal advertising, unacceptable advertising, unfair advertising, untruthful advertising, visual advertising, vocational advertising, wall advertising, word-of-mouth advertising, written advertising, yellow pages advertising, advertising abuse, advertising action, advertising aids, advertising analysis а), advertising appeal, advertising approach, advertising audience, advertising awareness, advertising balance, advertising band, advertising believability, advertising break, advertising brochure, advertising catalogue, advertising circular, advertising claim 1) а), advertising clutter, advertising column, advertising communication, advertising competition 2) а), advertising copy, advertising coupon, advertising credibility, advertising cue, advertising decay, advertising deception, advertising device, advertising emphasis, advertising exaggeration, advertising exposure 2) а), advertising factor а), advertising film, advertising folder, advertising frequency, advertising gift, advertising gimmick, advertising handbill, advertising hoarding, advertising image, advertising impact, advertising impression, advertising influence, advertising insert, advertising intensity, advertising jingle, advertising label, advertising leaflet, advertising letter, advertising literature 1) а), advertising location, advertising magazine, advertising material, advertising matter, advertising media, advertising medium, advertising novelty, advertising operation 2) а), advertising page, advertising pamphlet, advertising panel, advertising penetration, advertising perception, advertising personality, advertising playback, advertising point, advertising posttest, advertising pretest, advertising puffery, advertising pylon, advertising race, advertising readership, advertising recall, advertising response, advertising retention, advertising sample, advertising section 2) а), advertising site, advertising slogan, advertising space, advertising specialty, advertising sponsorship, advertising spoof, advertising spot, advertising standards, advertising structure, advertising supplement, advertising test, advertising testing, advertising text, advertising threshold, advertising time, advertising vehicle, advertising wearout, advertising wedge, Canadian Code of Advertising Standards, Code of Advertising Practice, Defining Advertising goals for Measured Advertising Results, Federal Cigarette Labeling and Advertising Act, ICC Guidelines / Code on Advertising and Marketing on the Internet, ICC International Code of Advertising Practice, ICC International Code of Environmental Advertising, ICC International Codes of Marketing and Advertising Practices, Standard Advertising Register, Standard Directory of Advertising Agencies, Standards of Practice of the American Association of Advertising Agencies, Advertising Association, Advertising Association of the West, Advertising Checking Bureau, Advertising Club of New York, Advertising Council, Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc. 2), Advertising Council, Inc., Advertising Council, Inc., Advertising Council, Inc.3) рекл. рекламное дело, рекламная деятельность, рекламный бизнес (реклама как вид деятельности безотносительно каких-л. конкретных продуктов; реклама как одна из функций организации)advertising counsellor [consultant\] — рекламный консультант, консультант по рекламе
advertising expert — рекламный эксперт, эксперт по рекламе
Syn:See:above-the-line advertising, below-the-line advertising, flat fee advertising, investment advertising, per inquiry advertising, advertising account, advertising activity, advertising agency, advertising agent, advertising agreement, advertising allowance, advertising analysis б), advertising appropriation, advertising assistant, advertising audit, advertising brief, advertising broker, advertising budget, advertising business, advertising campaign, advertising canvasser, advertising claim 2) б), advertising club, advertising code, advertising community, advertising company, advertising competition 1) б), advertising contract, advertising contractor, advertising control, advertising cooperative, advertising copywriting, advertising cost, advertising coverage, advertising customer, advertising department, advertising director, advertising directory, advertising drive, advertising effect, advertising effectiveness, advertising efficiency, advertising environment, advertising ethics, advertising exchange, advertising executive, advertising expenditures, advertising expenses, advertising exposure 1) б), &3, advertising factor б), advertising firm, advertising guide, advertising industry, advertising injury, advertising landscape, advertising legislation, advertising leverage, advertising liability, advertising linage, advertising literature 2) б), advertising man, advertising management, advertising manager, advertising method, advertising mix, advertising monopoly, advertising network, advertising objective, advertising office, advertising operation 1) б), advertising order, advertising outcome, advertising outlay, advertising output, advertising people, advertising performance, advertising personnel, advertising plan, advertising planner, advertising planning, advertising portfolio, advertising practice, advertising practitioner, advertising professional, advertising programme, advertising purpose, advertising rate, advertising register, advertising representative, advertising research, advertising restrictions, advertising sales agents, advertising schedule, advertising section 1) б), advertising self-regulation, advertising services, advertising specialist, advertising spending, advertising statistics, advertising strategy, advertising substantiation, advertising support, advertising talent, advertising theory, advertising value, advertising variable, advertising weight, media buy, copywriting, advertology
* * *
реклама, рекламирование: использование печатных, теле-, радио- и иных посланий, оплаченных рекламодателем, для благоприятного воздействия на потенциальных покупателей товара или клиентов.* * *размещение объявлений; размещение рекламы; рекламирование. . Словарь экономических терминов .* * *эмоционально окрашенная информация об основных характеристиках отдельных видов страхования и страховых операций с целью формирования устойчивого спроса на страховые услуги-----средство распространения информации и убеждения людей через прессу, телевидение, радиовещание, объявления, плакаты и другим образом -
19 break-even point
сокр. BEP1) эк. точка безубыточности [самоокупаемости, критического объема производства\] (уровень производства продукта (в натуральном выражении), при котором величина совокупных затрат производства продукта равна выручке от его реализации; рассчитывается как отношение величины постоянных затрат к разности между ценой единицы продукции и величиной средних переменных затрат ее выпуска)See:receipt, cash break-even point, fixed cost, variable cost, break-even sales, composite break-even point, margin of safety2) фин., бирж. точка безубыточности [самоокупаемости, нулевой прибыли\] (цена финансового инструмента, которая позволяет покупателю опциона покрыть только затраты на сделку)See:option 1)3) гос. фин. минимальный уровень дохода* (уровень дохода, при котором человек не платит налогов и не получает социальных пособий)See:* * ** * *точка безубыточности; точка нулевой прибыли; безубыточность. The dollar amount or unit amount of sales where total revenue equals total expenses. . Словарь экономических терминов .* * *точка «при своих»объем реализации продукта, при котором полученный доход покрывает издержки производства и накладные расходы, не принося прибыли или убытка -
20 overhead cost
1) учет накладные расходы [затраты, издержки\] (любые затраты, которые невозможно непосредственно отнести на себестоимость определенной продукции; обычно это все затраты, кроме прямых затрат труда и материалов; напр., затраты на аренду помещений, электроэнергию, канцелярские товары и другие расходы на хозяйственное обслуживание производства и управления; подразделяются на производственные накладные расходы, административные накладные расходы, накладные расходы по сбыту, накладные расходы на исследования и разработки)See:manufacturing overhead, administrative cost, selling cost, research and development cost, operating expense, fixed overhead, variable overhead, overhead absorption, cost centre burden rate, Clark, John Maurice2) учет, иссл. опер. косвенные затраты (в межотраслевом балансе: затраты, которые входят в данный продукт через затраты сопряженных отраслей)Syn:
- 1
- 2
См. также в других словарях:
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Variable cost — Decomposing Total Costs as Fixed Costs plus Variable Costs. Variable costs are expenses that change in proportion to the activity of a business.[1] Variable cost is the sum of marginal costs over all units produced. It can also be considered… … Wikipedia
Variable Overhead — The indirect costs of operating a business that fluctuate somewhat with the level of business activity, but are incurred even if business activity is minimal. While most overhead costs such as rent, salaries and insurance are typically fixed,… … Investment dictionary
Variable Geo — This article refers to the video game series, for the OVAs, see Variable Geo (anime). Variable Geo Front cover of V.G.: Variable Geo for the PC 9801, the first title of the series. Developer(s) Gig … Wikipedia
Variable Survivorship Life Insurance — A type of variable life insurance policy that covers two individuals and pays a death benefit to a beneficiary, only after both people have died. Variable Survivorship Life Insurance does not pay any benefit when the first policyholder dies.… … Investment dictionary
Mutual fund fees and expenses — are charges that may be incurred by investors who hold mutual funds. Running a mutual fund involves costs, including shareholder transaction costs, investment advisory fees, and marketing and distribution expenses. Funds pass along these costs to … Wikipedia
Fixed and Variable Rate Allowance - FAVR — A way of reimbursing employees who use their own or leased vehicles for work related activities. FAVR payments must be made at least quarterly. Certain restrictions on how and how much the vehicle must be used to qualify for the FAVR allowance… … Investment dictionary
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Expense Ratio — Total Annual Fund Operating Expenses ( Expense Ratio ) the line of the fee table in the prospectus that represents the total of all of a fund s annual fund operating expenses, expressed as a percentage of the fund s average net assets. Looking at … Wikipedia
Chepakovich valuation model — The Chepakovich valuation model uses the discounted cash flow valuation approach. It was first developed by Alexander Chepakovich in 2000 and perfected in subsequent years. The model was originally designed for valuation of “growth stocks”… … Wikipedia
Break even analysis — The break even point for a product is the point where total revenue received equals the total costs associated with the sale of the product (TR=TC). [Horngren, C.,Sundem, G Stratton, W. Introduction to Management Accounting (2002) Prentice Hall]… … Wikipedia