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1 abnormal spoilage
брак, порча (spoilage) сверх нормСистема ведения учета ( accounting system) должна выделять потери от брака/порчи отдельно от расходов в пределах норм (normal spoilage)
Специализированный англо-русский словарь бухгалтерских терминов > abnormal spoilage
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2 abnormal spoilage
учет сверхнормативная порча* ( ухудшение состояния запасов сверх обычного или ожидаемого уровня)See:
* * *
сверхнормативная порча: ухудшение состояния товарных запасов или сырьевых материалов сверх обычного или ожидаемого уровня; такое ухудшение обычно рассматривается как дополнительный расход, а не производственные затраты. -
3 abnormal spoilage
Бухгалтерия: брак, сверхнормативный брак, порча сверх нормы (Система ведения учёта (accounting system) должна выделять потери от брака/порчи отдельно от расходов в пределах норм (normal spoilage)) -
4 abnormal
прил.1) ненормальный; аномальный; отклоняющийся от нормыа) общ. (в умственных способностях, в развитии)They were heartbroken when they learned their child was abnormal. — Для них было большим горем узнать, что их ребенок умственно отсталый.
See:abnormal cost, abnormal hours, abnormal performance index, abnormal personality, abnormal problem, abnormal saleб) соц. (отклоняющийся от типичного образца индивидуального поведения или социального поведения в рамках общества или группы, особенно если девиация рассматривается как неумение приспособиться или дисфункция)See:2) общ. чрезвычайный, необычно большойSee: -
5 abnormal loss
учет чрезмерные [сверхнормативные\] убытки* (потери в ходе производственного процесса, связанные с отходами, утечками, усушкой, браком и т. п., размер которых превышает норму)See: -
6 abnormal shrinkage
учет сверхнормативная усушка* (потери из-за усушки, усадки и т. п., превышающие нормальный уровень для данного товара)See: -
7 waste
1. сущ.1) общ. растрачивание, расточительство (излишняя трата, непроизводительная затрата)What a waste of energy! — Какая пустая [бессмысленная\] трата сил!
See:2)а) эк. отходы; отбросы; мусорSyn:See:consumer waste, waste management, waste collection, waste removal, waste treatment and disposal, domestic waste, industrial waste, defective goods, spoilage, hazardous wastes, radioactive wastes, toxic wastes, city waste, consumer waste, farm waste, food waste, abnormal waste, garbageб) общ. сточные водыSyn:See:3) общ., редк. потери, убыток, убыль; ущерб4) юр. порча (повреждение и обесценивание арендованного имущества в результате небрежного обращения с ним арендатора)See:2. прил.1) общ. отработанный; ненужный2) с.-х. пустынный; невозделанный, необработанный ( о земельном участке)3. гл.1) общ. расточать, растрачивать (непроизводительно тратить, терять, напр. время, энергию и т. п.)he could not waste an opportunity to talk with her — он не мог упустить возможность поговорить с ней
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1) отходы, ненужный результат определенного процесса; 2) несанкционированное или неэффективное использование собственности ее арендатором без консультаций с владельцем; 3) растрачивание, излишняя трата, расточительство, потери, ущерб; 4) мусор; 5) пустошь, бесхозная земля.* * * -
8 loss
n1) потеря, утрата2) страх. гибель3) убыток, ущерб, урон
- abnormal losses
- absolute total loss
- actual loss
- accidental loss
- actual insurance loss
- actual total loss
- anticipated loss
- apprehended loss
- average losses
- backlog loss
- bad debt losses
- balance loss
- budgetary losses
- business loss
- capital loss
- cargo loss
- casualty loss
- compensatable loss
- compensated loss
- concealed loss
- consequential loss
- constructive total loss
- conveyance loss
- credit losses
- crop loss
- currency losses
- dead loss
- deductible loss
- depreciation loss
- direct losses
- estimated losses
- excessive losses
- exchange losses
- expected losses
- field losses
- financial loss
- foreign expropriation capital loss
- fraud loss
- full-year pre-tax loss
- general average losses
- gross loss
- heavy losses
- huge losss
- indemnified loss
- indirect losses
- information loss
- irrecoverable losses
- irreparable losses
- large losss
- long-term capital loss
- manufacturing losses
- markdown loss
- market losses
- material loss
- natural loss
- net loss
- net long-term capital loss
- net operating losses
- net short-term capital loss
- nonoperating loss
- operating loss
- operational loss
- opportunity losses
- ordinary loss
- paper losses
- partial loss
- particular average losses
- pecuniary loss
- possible losses
- potential losses
- pre-merger losses
- pre-tax losses
- proforma losses
- production losses
- pure losses
- realized loss
- recoverable losses
- reinvestment loss
- reject losses
- salvage losses
- serious losses
- short-term capital loss
- single losses
- stock market losses
- storage losses
- substantial losses
- tax losses
- tax-deductible losses
- throughput losses
- total loss
- trivial losses
- trade losses
- trading losses
- underwriting losses
- working losses
- losses by leakage
- losses by wear and tear
- losses due to drying
- losses due to idle time
- losses due to rejects
- losses due to shrinkage
- losses due to spoilage
- losses due to waiting periods
- losses due to wastage
- loss during discharge
- losses during transportation
- losses for lost profit
- losses from misappropriations
- losses in the post
- loss in price
- losses in transit
- loss in weight
- loss in value
- loss of anticipated profit
- loss of capital
- loss of cargo
- loss of cash
- loss of confidence
- loss of credit
- loss of deposit
- loss of earning capacity
- loss of earnings
- loss of efficiency
- losses of exchange
- losses on exchange
- loss of freight
- loss of goods
- loss of goodwill
- loss of interest
- loss of income
- loss of liquidity
- loss of markets
- loss of market share to foreign rivals
- loss of money
- loss of opportunity
- loss of a package
- losses of production
- loss of profit
- loss of property
- loss of real or personal property
- loss of revenue
- loss of right
- loss of savings
- loss of time
- loss of trust
- loss of wages
- loss of weight during transportation
- loss of work
- loss of working hours
- losses on all risks
- loss on bad debt
- losses on exchange
- loss on loans
- loss on property due to earthquake, storm, flood, fire
- losses on receivables
- loss on securities
- loss and gain
- loss attributable to fluctuations in the value of foreign currency
- loss borne
- losses generated by
- loss sustained
- at a loss
- without loss
- adjust losses
- allow losses as general average
- announce one's first quarterly loss
- apportion the loss
- ascertain losses
- assess losses
- avert losses
- avoid losses
- bear losses
- carry forward one's losses
- cause a loss
- compensate for losses
- compute losses
- cover losses
- curb losses
- cut losses
- decrease losses
- entail losses
- experience losses
- guarantee against losses
- have losses
- incur losses
- indemnify for losses
- inflict a loss
- make good losses
- make up for losses
- meet with a loss
- minimize losses
- mitigate the loss
- offset losses
- operate at a loss
- participate in a loss
- prevent losses
- recover losses
- recognize losses
- repair losses
- result in a loss
- retrieve losses
- sell at a loss
- set off losses
- show a loss
- stand the loss
- stem chronic losses
- substantiate a loss
- suffer losses
- sustain losses
- take losses
- transmute a loss into a profoma profit
- trigger losses
- yield losses
См. также в других словарях:
Abnormal Spoilage — The waste or wrecking of inventory beyond what is expected in normal business processes. Abnormal spoilage can be the result of broken machinery or from inefficient operations, and is considered to be at least partially preventable. In accounting … Investment dictionary
abnormal spoilage — Avoidable waste, scrap, and defective goods arising from manufacturing processes. In contrast to *normal spoilage, abnormal *spoilage is not considered to be an inherent part of a manufacturing process, and it tends to be expensed as incurred … Auditor's dictionary
spoilage — *Waste, scrap, and defective goods arising from manufacturing processes. Spoilage is not necessarily without value, as the waste, *by products, or defective *output of a *production process can sometimes be sold for *scrap value or reworked. A… … Auditor's dictionary
abnormal loss — The loss arising from a manufacturing or chemical process through abnormal waste, shrinkage, seepage, or spoilage in excess of the normal loss. It may be expressed as a weight or volume or in other units appropriate to the process; it is usually… … Accounting dictionary
normal spoilage — Unavoidable waste, *scrap, and defective goods arising from manufacturing processes. Unlike *abnormal spoilage, normal *spoilage is considered to be inherent in a *production process. It is generally viewed as uncontrollable in the short run, as… … Auditor's dictionary
waste — spoilage The amount of material lost as part of a production process. Acceptable levels of waste, known as a normal loss, are part of the cost of production and as such are allowed for in the product costs. See also: abnormal loss, process… … Accounting dictionary
microbiology — microbiological /muy kroh buy euh loj i keuhl/, microbiologic, adj. microbiologically, adv. microbiologist, n. /muy kroh buy ol euh jee/, n. the branch of biology dealing with the structure, function, uses, and modes of existence of microscopic… … Universalium
pasteurization — [pas΄chər i zā′shən, pas΄təri zā′shən] n. 〚Fr: see PASTEURIZE & ATION〛 a method of destroying disease producing bacteria and checking the activity of fermentative bacteria, as in milk, beer, or cider, by heating the liquid to a prescribed… … Universalium
animal disease — ▪ non human Introduction an impairment of the normal state of an animal that interrupts or modifies its vital functions. Concern with diseases that afflict animals dates from the earliest human contacts with animals and is reflected… … Universalium
Orange (fruit) — Orange Orange blossoms and oranges on tree … Wikipedia
radiation — radiational, adj. /ray dee ay sheuhn/, n. 1. Physics. a. the process in which energy is emitted as particles or waves. b. the complete process in which energy is emitted by one body, transmitted through an intervening medium or space, and… … Universalium