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1 absorbed overhead
Finoverhead attached to products or services by means of absorption rates -
2 величина накладных расходов
включенных в себестоимость продукции (product costs) в результате применения нормативной ставки накладных расходов (predetermined overhead rate)
Специализированный русско-английский словарь бухгалтерских терминов > величина накладных расходов
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3 распределенные накладные расходы
распределенные накладные расходы
Та часть косвенных производственных затрат, которая распределяется на стоимость конкретного вида продукции. Распределение обычно выполняется на конкретные единицы произведенной продукции с применением соответствующей ставки накладных расходов.
[ http://www.lexikon.ru/dict/uprav/index.html]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > распределенные накладные расходы
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4 величина накладных расходов
1) Accounting: absorbed overhead costs (overhead costs; включённых в себестоимость продукции (product costs) в результате применения нормативной ставки накладных расходов (predetermined overhead rate))2) Mechanics: burden rateУниверсальный русско-английский словарь > величина накладных расходов
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5 распределенные накладные расходы
Economy: absorbed overheadУниверсальный русско-английский словарь > распределенные накладные расходы
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6 verrechnete Gemeinkosten
plabsorbed overhead -
7 Gemeinkosten
Gemeinkosten pl 1. FIN, RW overhead, overheads, overhead charge, overhead cost, (BE) on cost, oncost, general cost, indirect cost, general expense; 2. WIWI burden, common cost, general cost • Gemeinkosten verrechnen RW absorb overheads, allocate overhead cost* * *pl 1. < Finanz> overheads; 2. < Ind> on costs; 3. < Rechnung> fixed charge, fixed costs, overheads, overhead charge, overhead costs, general cost, general expenses; 4. < Verwalt> burden, general cost; 5. <Vw> burden, common costs ■ Gemeinkosten verrechnen < Rechnung> absorb overheads* * *Gemeinkosten
common (general, apportionable, indirect) costs, dead charges, overhead[s] [expenses], general (indirect) expenses, oncost (Br.), burden (US);
• zu hoch angesetzte Gemeinkosten overabsorbed charges;
• zu niedrig angesetzte Gemeinkosten underabsorbed charges;
• anteilige Gemeinkosten pro-rata overheads;
• leistungsabhängige Gemeinkosten variable overheads;
• verrechnete Gemeinkosten applied cost, absorbed expenses (burden, overheads);
• Gemeinkosten umlegen to allocate expenses;
• Gemeinkostenabweichung overhead variance;
• Gemeinkostenanteil overhead rate, share of overheads;
• Gemeinkostenkonto overhead charges account;
• Gemeinkostenlöhne indirect labo(u)r cost, non-productive labo(u)r;
• Gemeinkostenmaterial indirect (non-productive) material;
• Gemeinkostenplanung und -kontrolle planning and analysis of overheads;
• Gemeinkostenüberdeckung overabsorbed overheads (burden);
• Gemeinkostenumlage overhead distribution, apportionment of indirect costs;
• Gemeinkostenunterdeckung underabsorbed burden;
• Gemeinkostenverrechnungssatz burden absorption rate;
• Gemeinkostenverrechnungsschlüssel burden base;
• Gemeinkostenzuschlag plant-wide burden rate. -
8 потънал
sunk (en)прен. lost, absorbed, deep (в in)(е зеленина) buried(в кръв) steeped, bathedпотънал в светлина suffused with lightпотънал в мрак plunged in darknessпотънал в мисли lost/deep/immersed in thoughtпотънал съм в работа be lost in o.'s work, be over head and ears in workпотънал в пот all in a sweat, bathed in sweat/perspiration; sweating profuselyпотънал в охолство rolling in moneyпотънал до гуша over head and ears, up to the neck (в in)потънал в дългове deep in debt, up to o.'s ears in debt, overhead in debtпотънал съм в разкош roll in luxuryпотънал в невежество народ a people living in darkness/in utter ignorance* * *потъ̀нал,мин. св. деят. прич. sunk(en); прен. lost, absorbed, deep (в in); \потънал в мисли lost/deep/immersed/enwrapped in thought; \потънал в невежество народ a people living in darkness; \потънал в охолство rolling in money; \потънал в пот all in a sweat, bathed in sweat/perspiration; \потънал в светлина suffused with light; \потънал до гуша over head and ears, up to the neck (в in); \потънал съм в работа be over head and ears in work; • потънали са му гемиите прен. be blue, be down in the mouth.* * *deep; sunk; sunken* * *1. (в кръв) steeped, bathed 2. (е зеленина) buried 3. sunk(en) 4. ПОТЪНАЛ в дългове deep in debt, up to o.'s ears in debt, overhead in debt 5. ПОТЪНАЛ в мисли lost/deep/immersed in thought 6. ПОТЪНАЛ в мрак plunged in darkness 7. ПОТЪНАЛ в невежество народ a people living in darkness/in utter ignorance 8. ПОТЪНАЛ в охолство rolling in money 9. ПОТЪНАЛ в пот all in a sweat, bathed in sweat/perspiration;sweating profusely 10. ПОТЪНАЛ в светлина suffused with light 11. ПОТЪНАЛ до гуша over head and ears, up to the neck (в in) 12. ПОТЪНАЛ съм в работа be lost in o.'s work, be over head and ears in work 13. ПОТЪНАЛ съм в разкош roll in luxury 14. всичко е ПОТЪНАЛо в прах everything is just covered in dust 15. прен. lost, absorbed, deep (в in) -
9 затраты
1) General subject: charge, cost, input (на производство), outlay, warranty costs (на протяжении гарантийного срока работы изделия, Costs associated with the promise to assume all or part of the cost of replacing defective parts or products and/or performing necessary repairs on such parts or products), expenditure, expenses, payroll costs (e.g. Payroll costs consist of the actual cash paid to the employees and the withheld amounts (liabilities) for employee's federal income taxes, FICA, and various voluntary health and benefit plans.)3) Economy: capital investment expenditures incurred, amendments (amendments to the bank's strategy - затраты на развитие банковской стратегии)4) Accounting: absorbed expenses, disbursements, expenses (также costs), outgo, period cost (отчётного периода), period expenses (отчётного периода)5) Oil: expenditures6) Banking: commitment7) Ecology: costs8) Advertising: disimbursement, spending9) Business: charges10) Network technologies: overhead11) Solar energy: costings12) Robots: consumption13) Makarov: costs (все платежи и отчисления на факторы производства в балансах предприятий в капиталистической системе хозяйства, включая процент на капитал, на собственный управленческий труд), effort, expense, inputs (на производство)14) oil&gas: outlays -
10 затраты
1) General subject: charge, cost, input (на производство), outlay, warranty costs (на протяжении гарантийного срока работы изделия, Costs associated with the promise to assume all or part of the cost of replacing defective parts or products and/or performing necessary repairs on such parts or products), expenditure, expenses, payroll costs (e.g. Payroll costs consist of the actual cash paid to the employees and the withheld amounts (liabilities) for employee's federal income taxes, FICA, and various voluntary health and benefit plans.)3) Economy: capital investment expenditures incurred, amendments (amendments to the bank's strategy - затраты на развитие банковской стратегии)4) Accounting: absorbed expenses, disbursements, expenses (также costs), outgo, period cost (отчётного периода), period expenses (отчётного периода)5) Oil: expenditures6) Banking: commitment7) Ecology: costs8) Advertising: disimbursement, spending9) Business: charges10) Network technologies: overhead11) Solar energy: costings12) Robots: consumption13) Makarov: costs (все платежи и отчисления на факторы производства в балансах предприятий в капиталистической системе хозяйства, включая процент на капитал, на собственный управленческий труд), effort, expense, inputs (на производство)14) oil&gas: outlays -
11 production cost
Finprime cost plus absorbed production overhead -
12 Gresley, Sir Herbert Nigel
[br]b. 19 June 1876 Edinburgh, Scotlandd. 5 April 1941 Hertford, England[br]English mechanical engineer, designer of the A4-class 4–6–2 locomotive holding the world speed record for steam traction.[br]Gresley was the son of the Rector of Netherseale, Derbyshire; he was educated at Marlborough and by the age of 13 was skilled at making sketches of locomotives. In 1893 he became a pupil of F.W. Webb at Crewe works, London \& North Western Railway, and in 1898 he moved to Horwich works, Lancashire \& Yorkshire Railway, to gain drawing-office experience under J.A.F.Aspinall, subsequently becoming Foreman of the locomotive running sheds at Blackpool. In 1900 he transferred to the carriage and wagon department, and in 1904 he had risen to become its Assistant Superintendent. In 1905 he moved to the Great Northern Railway, becoming Superintendent of its carriage and wagon department at Doncaster under H.A. Ivatt. In 1906 he designed and produced a bogie luggage van with steel underframe, teak body, elliptical roof, bowed ends and buckeye couplings: this became the prototype for East Coast main-line coaches built over the next thirty-five years. In 1911 Gresley succeeded Ivatt as Locomotive, Carriage \& Wagon Superintendent. His first locomotive was a mixed-traffic 2–6–0, his next a 2–8–0 for freight. From 1915 he worked on the design of a 4–6–2 locomotive for express passenger traffic: as with Ivatt's 4 4 2s, the trailing axle would allow the wide firebox needed for Yorkshire coal. He also devised a means by which two sets of valve gear could operate the valves on a three-cylinder locomotive and applied it for the first time on a 2–8–0 built in 1918. The system was complex, but a later simplified form was used on all subsequent Gresley three-cylinder locomotives, including his first 4–6–2 which appeared in 1922. In 1921, Gresley introduced the first British restaurant car with electric cooking facilities.With the grouping of 1923, the Great Northern Railway was absorbed into the London \& North Eastern Railway and Gresley was appointed Chief Mechanical Engineer. More 4–6– 2s were built, the first British class of such wheel arrangement. Modifications to their valve gear, along lines developed by G.J. Churchward, reduced their coal consumption sufficiently to enable them to run non-stop between London and Edinburgh. So that enginemen might change over en route, some of the locomotives were equipped with corridor tenders from 1928. The design was steadily improved in detail, and by comparison an experimental 4–6–4 with a watertube boiler that Gresley produced in 1929 showed no overall benefit. A successful high-powered 2–8–2 was built in 1934, following the introduction of third-class sleeping cars, to haul 500-ton passenger trains between Edinburgh and Aberdeen.In 1932 the need to meet increasing road competition had resulted in the end of a long-standing agreement between East Coast and West Coast railways, that train journeys between London and Edinburgh by either route should be scheduled to take 8 1/4 hours. Seeking to accelerate train services, Gresley studied high-speed, diesel-electric railcars in Germany and petrol-electric railcars in France. He considered them for the London \& North Eastern Railway, but a test run by a train hauled by one of his 4–6–2s in 1934, which reached 108 mph (174 km/h), suggested that a steam train could better the railcar proposals while its accommodation would be more comfortable. To celebrate the Silver Jubilee of King George V, a high-speed, streamlined train between London and Newcastle upon Tyne was proposed, the first such train in Britain. An improved 4–6–2, the A4 class, was designed with modifications to ensure free running and an ample reserve of power up hill. Its streamlined outline included a wedge-shaped front which reduced wind resistance and helped to lift the exhaust dear of the cab windows at speed. The first locomotive of the class, named Silver Link, ran at an average speed of 100 mph (161 km/h) for 43 miles (69 km), with a maximum speed of 112 1/2 mph (181 km/h), on a seven-coach test train on 27 September 1935: the locomotive went into service hauling the Silver Jubilee express single-handed (since others of the class had still to be completed) for the first three weeks, a round trip of 536 miles (863 km) daily, much of it at 90 mph (145 km/h), without any mechanical troubles at all. Coaches for the Silver Jubilee had teak-framed, steel-panelled bodies on all-steel, welded underframes; windows were double glazed; and there was a pressure ventilation/heating system. Comparable trains were introduced between London Kings Cross and Edinburgh in 1937 and to Leeds in 1938.Gresley did not hesitate to incorporate outstanding features from elsewhere into his locomotive designs and was well aware of the work of André Chapelon in France. Four A4s built in 1938 were equipped with Kylchap twin blast-pipes and double chimneys to improve performance still further. The first of these to be completed, no. 4468, Mallard, on 3 July 1938 ran a test train at over 120 mph (193 km/h) for 2 miles (3.2 km) and momentarily achieved 126 mph (203 km/h), the world speed record for steam traction. J.Duddington was the driver and T.Bray the fireman. The use of high-speed trains came to an end with the Second World War. The A4s were then demonstrated to be powerful as well as fast: one was noted hauling a 730-ton, 22-coach train at an average speed exceeding 75 mph (120 km/h) over 30 miles (48 km). The war also halted electrification of the Manchester-Sheffield line, on the 1,500 volt DC overhead system; however, anticipating eventual resumption, Gresley had a prototype main-line Bo-Bo electric locomotive built in 1941. Sadly, Gresley died from a heart attack while still in office.[br]Principal Honours and DistinctionsKnighted 1936. President, Institution of Locomotive Engineers 1927 and 1934. President, Institution of Mechanical Engineers 1936.Further ReadingF.A.S.Brown, 1961, Nigel Gresley, Locomotive Engineer, Ian Allan (full-length biography).John Bellwood and David Jenkinson, Gresley and Stanier. A Centenary Tribute (a good comparative account).See also: Bulleid, Oliver Vaughan SnellPJGRBiographical history of technology > Gresley, Sir Herbert Nigel
См. также в других словарях:
absorbed overhead — applied overhead; = recovered overhead The amount of the overhead of an organization charged to, or borne by, the production of that organization for the accounting period under consideration when the technique of absorption costing is used. The… … Accounting dictionary
overhead cost absorbed — overhead cost recovered The actual production for a period multiplied by the overhead absorption rate budgeted for that period … Accounting dictionary
Распределенные накладные расходы (ABSORBED OVERHEAD, APPLIED OVERHEAD) — Та часть косвенных производственных затрат, которая распределяется на стоимость конкретного вида продукции. Распределение обычно выполняется на конкретные единицы произведенной продукции с применением соответствующей ставки накладных расходов … Словарь терминов по управленческому учету
overhead cost recovered — overhead cost absorbed … Accounting dictionary
overhead — adv 1. over one s head, above, on a higher place, at a higher place, in a higher place; atop, at or on the top; aloft, high up, up in the air or sky, far above ground; skyward or skywards, toward the sky; in or to heaven, on high, in the… … A Note on the Style of the synonym finder
underabsorbed overhead — underapplied overhead In absorption costing, the circumstance in which the absorbed overhead is less than the overhead costs incurred for a period. This adverse variance represents a reduction of the budgeted profits of the organization. Compare … Accounting dictionary
overabsorbed overhead — In absorption costing, the circumstance in which the absorbed overhead is greater than the overhead costs incurred for a period. The favourable variance represents an addition to the budgeted profits of the organization. Compare: underabsorbed… … Accounting dictionary
underabsorbed overhead — underapplied overhead In absorption costing, the circumstance in which the absorbed overhead is less than the overhead costs incurred for a period. This adverse variance represents a reduction of the budgeted profits of the organization … Big dictionary of business and management
applied overhead — See: absorbed overhead … Accounting dictionary
recovered overhead — See: absorbed overhead … Accounting dictionary
fixed overhead total variance — In a system of standard costing, the total difference arising between the standard fixed overhead absorbed for the actual units produced and the actual fixed overhead expenditure incurred. See: overhead total variance … Accounting dictionary
