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1 absorbed cost
учет поглощенные затраты* (косвенные [накладные\] производственные затраты, распределяемые по методу калькулирования с полным поглощением затрат, т. е. отображаемые на счете, который поглощается другим счетом; напр., издержки, отображаемые на счете накладных расходов, переносятся на счет стоимости готовой продукции)Syn:Ant:See: -
2 absorbed cost
1) Экономика: издержки, отнесённые на операционный счёт, издержки, принятые на свой счёт (напр. затраты на доставку)2) Бухгалтерия: поглощённые затраты -
3 absorbed cost
1) "поглощённые издержки"; издержки, отнесённые на операционный счёт (напр. на счёт производства)2) издержки, принятые на свой счёт (напр. затраты на доставку)Англо-русский словарь по экономике и финансам > absorbed cost
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4 cost
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5 absorbed
прил.1) абсорбированный, поглощенныйа) эк. ( о поглощенной компании)Syn:б) учет (об издержках, которые не переносятся на счет клиента, а рассматриваются как расход)в) учет (о счете, который при составлении финансовой отчетности был включен в другой счет, а не показан отдельно)г) учет (о счете, который включен в другой счет и не существует как самостоятельная учетная единица)2) учет косвенный (о производственных издержках, напр., о расходах на имущественные налоги и страхование)See:3) фин., бирж. (о рынке ценных бумаг, на котором сумма заявок на продажу равна сумме заявок на покупку)fully absorbed market — рынок, на котором продажи равны покупкам
We are closing in fully absorbed market. — Мы закрываем свои позиции на рынке при ситуации, когда сумма продаж равна сумме покупок.
Stocks wobbled near unchanged levels Wednesday as uncertain investors absorbed the latest. — Курсы акций колебались вблизи неизменных уровней, поскольку колеблющиеся инвесторы позднее уравновесили сумму продаж и сумму покупок.
4) фин. (о новых ценных бумагах, поглощенных рынком, т. е. полностью распроданных инвесторам)France, which had absorbed issue after issue of Russian railroad bonds, was unequivocal in supporting Russia. — Франция, последовательно скупившая выпуски облигаций российских железных дорог, была непоколебима в поддержке России.
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абсорбированный: 1) поглощенный (о компании); 2) поглощенный рынком, полностью распроданный инвесторам (о новых ценных бумагах); 3) косвенный: о производственных издержках (напр., расходы на имущественные налоги и страхование); 4) издержки, которые не переносятся на клиента, а рассматриваются как расход; 5) состояние рынка ценных бумаг, когда сумма продаж равна сумме покупок; 6) счет, который включен в другой счет и не существует как отдельная учетная единица. -
6 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* * * -
7 absorbed expense
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8 cost
1. n1) цена; стоимость; себестоимость2) обыкн. pl расходы, издержки, затраты3) pl судебные издержки, судебные расходы
- absorbed costs
- accident costs
- acquisition cost
- actual cost
- actual costs
- actual manufacturing cost
- added cost
- additional cost
- adjusted historical cost
- administration costs
- administrative costs
- administrative and management costs
- administrative and operational services costs
- advertising costs
- after costs
- after-shipment costs
- aggregate costs
- agreed cost
- airfreight cost
- allocable costs
- allowable costs
- alternative costs
- amortization costs
- amortized cost
- ancillary costs
- annual costs
- anticipated costs
- applied cost
- arbitration costs
- assembly costs
- assessed cost
- average cost
- average costs
- average cost per unit
- average variable costs
- avoidable costs
- back-order costs
- basic cost
- billed cost
- book cost
- borrowing cost
- breakage cost
- break-even costs
- budget costs
- budgeted cost
- budgeted costs
- budgeted operating costs
- building costs
- burden costs
- calculated costs
- capacity costs
- capital costs
- capital floatation costs
- carriage costs
- carrying cost
- carrying costs
- centrally-managed costs
- changeover costs
- cleaning costs
- clerical costs
- closing costs
- collection costs
- combined cost
- commercial cost
- commercial costs
- committed costs
- common staff costs
- comparative costs
- competitive costs
- competitive marginal costs
- complaint costs
- conditional cost
- consequential costs
- considerable costs
- constant cost
- constant costs
- construction costs
- contract cost
- contractual costs
- controllable costs
- court costs
- crane costs
- credit costs
- cumulative costs
- current cost
- current costs
- current outlay costs
- current standard cost
- cycle inventory costs
- debt-servicing costs
- declining costs
- decorating costs
- decreasing costs
- defect costs
- defence costs
- deferred costs
- deficiency costs
- degressive costs
- delivery costs
- departmental costs
- depleted cost
- depreciable cost
- depreciated cost
- depreciated replacement cost
- depreciation costs
- designing costs
- deterioration costs
- development costs
- differential costs
- direct costs
- direct labour costs
- direct operating costs
- direct payroll costs
- discretionary fixed costs
- dismantling costs
- distribution costs
- distribution marketing cost
- domestic resource costs
- double-weighted borrowing cost
- downtime costs
- economic costs
- eligible costs
- engineering costs
- entry cost
- environmental costs
- equipment capital costs
- erection costs
- escalating costs
- escapable costs
- estimated cost
- estimated costs
- evaluation cost
- excess cost
- excess costs
- excessive costs
- exhibition costs
- exploration costs
- extra costs
- extra and extraordinary costs
- extraordinary costs
- fabrication cost
- factor cost
- factor costs
- factory cost
- factory costs
- factory overhead costs
- failure costs
- farm production costs
- farmer's cost
- farming costs
- feed costs
- fertilizing costs
- final cost
- financial costs
- financing costs
- first cost
- fixed costs
- fixed capital replacement costs
- flat cost
- floatation costs
- food costs
- foreign housing costs
- formation costs
- freight costs
- fuel costs
- full cost
- full costs
- funding cost
- general costs
- general running costs
- government-controlled production costs
- guarantee costs
- harvesting costs
- haul costs
- haulage costs
- heavy costs
- hedging cost
- hidden costs
- high cost
- hiring costs
- historical cost
- hospitality costs
- hotel costs
- hourly costs
- idle capacity costs
- idle time costs
- implicit costs
- implied interest costs
- imputed costs
- incidental costs
- increasing costs
- incremental costs
- incremental cost of capital
- incremental costs of circulation
- incremental costs of service
- incurred costs
- indirect costs
- indirect labour costs
- indirect manufacturing costs
- indirect payroll costs
- indirect production costs
- individual costs
- industrial costs
- industry-average costs
- initial cost
- inland freight cost
- inspection costs
- installation costs
- insurance costs
- insured cost
- intangible costs
- integrated cost
- interest costs
- inventoriable costs
- inventory cost
- inventory costs
- inventory acquisition costs
- inventory possession costs
- investigation costs
- investment costs
- invoiced cost
- issuing cost
- joint cost
- labour costs
- landed cost
- launching cost
- launching costs
- layoff costs
- legal costs
- legitimate costs
- life cycle costs
- life repair cost
- liquidation cost
- litigation costs
- living costs
- loading costs
- loan cost
- long-run average costs
- long-run marginal costs
- low costs
- low operating costs
- lump-sum costs
- machining cost
- maintenance costs
- maintenance-and-repair costs
- management costs
- man-power cost
- man-power costs
- manufacturing cost
- manufacturing costs
- manufacturing overhead costs
- marginal costs
- marginal-factor costs
- maritime costs
- marketing costs
- material costs
- material handling costs
- merchandising costs
- miscellaneous costs
- mixed cost
- mounting costs
- net cost
- nominal cost
- nonmanufacturing costs
- obsolescence costs
- offering cost
- one-off costs
- one-off costs of acquiring land, buildings and equipment
- one-shot costs
- operating costs
- operation costs
- operational costs
- opportunity costs
- order cost
- ordering cost
- order initiation cost
- ordinary costs
- organization costs
- organizational costs
- original cost
- original cost of the assets
- original cost of capital
- out-of-pocket costs
- overall cost
- overall costs
- overhead costs
- overtime costs
- own costs
- owning costs
- packaging cost
- packing cost
- past costs
- past sunk costs
- payroll cost
- payroll costs
- penalty cost
- penalty costs
- period costs
- permissible costs
- personnel costs
- piece costs
- planned costs
- postponable costs
- predetermined costs
- prepaid costs
- preproduction costs
- prime cost
- processing costs
- procurement costs
- product cost
- production cost
- production costs
- product unit cost
- progress-generating costs
- progressive costs
- prohibitive costs
- project costs
- project development cost
- projected costs
- promotional costs
- protected costs
- publicity costs
- purchase costs
- purchasing costs
- pure costs of circulation
- quality costs
- quality-inspection costs
- real cost
- real costs
- recall costs
- reconstruction cost
- recoverable cost
- recurring costs
- reduction costs
- reimbursable cost
- relative cost
- relevant costs
- removal costs
- renewal cost
- reoperating costs
- reoperation costs
- reorder cost
- repair cost
- repair costs
- replacement cost
- replacement costs
- replacement cost at market rates
- replacement cost of borrowing
- replacement cost of capital assets
- replacement cost of equipment
- replacement depreciation cost
- replenishment cost
- reproduction cost
- reproduction costs
- research costs
- research and development costs
- reservation costs
- rework costs
- rising costs
- road maintenance costs
- running costs
- run-on costs
- salvage cost
- salvage costs
- scheduled costs
- scrap cost
- selling costs
- semi-variable costs
- service costs
- servicing costs
- setting-up costs
- set-up costs
- shadow costs
- shelter costs
- shipping costs
- shortage costs
- single cost
- social costs
- social marginal costs
- social overhead costs
- sorting costs
- special costs
- specification costs
- spoilage costs
- staff costs
- stand costs
- standard cost
- standard costs
- standard direct labour costs
- standard direct materials cost
- standard factory overhead cost
- standing costs
- start-up costs
- stepped costs
- stocking cost
- stockout costs
- storage costs
- sunk costs
- supervision costs
- supplementary costs
- supplementary costs of circulation
- tangible costs
- target cost
- target costs
- taxable cost of shares
- tentative cost
- time-related cost
- total cost
- training cost
- training costs
- transaction costs
- transfer costs
- transhipment costs
- transport costs
- transportation costs
- travel costs
- travelling costs
- trim costs
- true cost
- true costs
- trust cost
- unamortized cost
- unavoidable costs
- underwriting cost
- unexpired costs
- unit cost
- unit costs
- unloading costs
- unrecovered cost
- unscheduled costs
- upkeep costs
- upward costs
- utility's costs
- variable costs
- variable capital costs
- wage costs
- war costs
- warehouse costs
- warehousing costs
- weighted average cost
- welfare costs
- wintering costs
- working cost
- working costs
- costs for bunker
- costs for storing
- costs of administration
- cost of appraisal
- cost of arbitration
- cost of borrowing
- cost of boxing
- cost of bunker
- cost of capital
- cost of capital deeping
- cost of carriage
- cost of carry
- cost of carrying inventory
- costs of circulation
- cost of civil engineering work
- cost of construction
- cost of a contract
- cost of credit
- cost of delivery
- cost of demonstration
- cost of discounting
- cost of disposal
- cost of education
- cost of equipment
- cost of equity capital
- cost of filing
- cost of financing
- cost of fixed capital
- cost of funds
- cost of goods
- cost of haulage
- cost of hotel accommodation
- costs of housing
- costs of idleness
- cost of installation
- cost of insurance
- costs of inventory
- cost of issue
- cost of labour
- cost of a licence
- cost of living
- cost of manpower
- cost of manufacture
- cost of manufactured goods
- cost of manufacturing
- costs of material
- costs of material inputs
- cost of money
- cost of obtaining funds
- costs of operations
- cost of an order
- cost of packaging
- cost of packing
- cost of postage
- costs of production
- cost of product sold
- cost of a project
- cost of publication
- cost of putting goods into a saleable condition
- cost of reclamation
- cost of reinsurance
- costs of reliability
- cost of renting
- cost of renting a trading post
- cost of repairs
- costs of routine maintenance
- cost of sales
- costs of sales
- cost of scrap
- cost of service
- cost of servicing
- costs of shipping
- cost of storage
- cost of a suit
- costs of supervision
- cost of tare
- costs of trackage
- costs of transportation
- cost of work
- cost per inquiry
- costs per unit
- above cost
- at cost
- at the cost of
- at extra cost
- below cost
- less costs
- minus costs
- next to cost
- under cost
- with costs
- without regard to cost
- exclusive of costs
- free of cost
- cost of market, whichever is lower
- cost plus percentage of cost
- absorb costs
- allocate costs
- assess the cost
- assess costs
- assume costs
- award costs against smb.
- bear costs
- calculate costs
- charge cost
- compute the cost
- cover the cost
- cover costs
- curb costs
- curtail costs
- cut down on costs
- cut production costs
- decrease the cost
- defray the costs
- determine the cost
- disregard costs
- distort the cost
- distribute costs
- entail costs
- estimate costs
- exceed the cost
- impose costs
- increase cost
- incur costs
- inflict economic and social costs
- involve costs
- itemize costs
- keep down costs
- meet the cost
- meet costs
- offset the cost
- offset the costs
- offset high interest costs
- overestimate production costs
- pay costs
- prune away costs
- push up costs
- recompense the cost
- recoup the cost
- recover costs
- reduce costs
- refund the cost
- revise the cost
- save costs
- sell at a cost
- share the cost
- slash costs
- split up the cost
- trim costs
- write off costs
- write off costs against revenues
- write off capital costs2. v1) стоить -
9 cost
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10 expired cost
1) истекшие издержки (от которых более не ожидается дохода)2) затраченные средства3) см. absorbed cost(s)Англо-русский словарь по экономике и финансам > expired cost
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11 absorb
гл.1) общ. всасывать, впитывать, поглощать ( в буквальном или переносном смысле)Large companies absorb smaller ones. — Крупные компании поглощают мелкие.
Syn:Ant:2) эк. оплачивать, брать на себя (расходы)The company will absorb all the research costs. — Компания оплатит все расходы по проведению данного исследования.
3) учет переносить [распределять, пропорционально разделять\] затраты (относить осуществленные затраты на различные подразделения или этапы производства)See:4) учет поглощать (переводить суммы по счетам таким образом, что одна сумма поглощается другой и перестает идентифицироваться как самостоятельная; напр., последовательно переводить суммы расходов со счета "незавершенное производство" на счет "готовая продукция" и на счет реализации в качестве себестоимости реализованной продукции)See:* * *. . Словарь экономических терминов . -
12 overhead absorption
учет поглощение [распределение\] накладных расходов [затрат\] (процесс отнесения накладных расходов на себестоимость продукции, используемый в системе калькулирования с полным поглощением затрат; осуществляется при помощи ставки поглощения накладных расходов)Syn:See: -
13 rate
3) частота4) расход5) норма || нормировать6) тариф || тарифицировать7) степень8) отношение; коэффициент10) оценка || оценивать11) определять; устанавливать; подсчитывать; рассчитывать (напр. мощность, несущую способность)•rates to consumers — тарифы на отпуск (напр. электроэнергии) потребителям-
absolute disintegrate rate
-
absorbed dose rate
-
acceptance rate
-
accident rate
-
adiabatic lapse rate
-
advance rate
-
aging rate
-
allowable leak rate
-
angular rate
-
annual depletion rate
-
application rate
-
area rate
-
arrival rate
-
ascensional rate
-
assessed failure rate
-
attenuation rate
-
autoconvective lapse rate
-
base wage rate
-
baud rate
-
bearer rate
-
beating rate
-
bit rate
-
bit-error rate
-
bit-transfer rate
-
block meter rate
-
block-error rate
-
boiling rate
-
boil-up rate
-
bonus rate
-
break flow rate
-
breeding rate
-
burning rate
-
calling rate
-
capture rate
-
carbonization rate
-
cargo rate
-
carrier-ionization rate
-
casting rate
-
catalyst circulation rate
-
charging rate
-
chipping rate
-
chip rate
-
chopping rate
-
circulation rate
-
class rate
-
climb rate
-
clock rate
-
closed rate
-
closure rate
-
coke rate
-
cold storage rates
-
collision rate
-
combustion rate
-
completion rate
-
concentration rate
-
containment leak rate
-
continuous rate
-
controlled rate
-
convective expansion rate
-
conversion rate
-
conveyance rate
-
cooling rate
-
core heat generation rate
-
corrosion rate
-
counting rate
-
crack growth rate
-
creep rate
-
crosshead rate
-
cure rate
-
cutter wear rate
-
daily consumptive use rate
-
data-transfer rate
-
data rate
-
decay rate
-
decompression rate
-
deflection rate
-
deionization rate
-
delivery rate
-
demand cost rate
-
demand rate
-
deposition rate
-
descent rate
-
development rate
-
deviation rate
-
differential rate
-
differentiated electricity rates
-
diffusion rate
-
directional rate
-
discharge rate
-
disposal rate
-
distance rate
-
dither rate
-
dosage rate
-
downtime rate
-
drainage rate
-
drawing rate
-
drift rate
-
drilling rate
-
droop rate
-
dry adiabatic lapse rate
-
electricity rate
-
electric rate
-
energy fluence rate
-
energy release rate
-
entropy production rate
-
entropy rate
-
erasing rate
-
erosion rate
-
error rate
-
etching rate
-
etch rate
-
evacuation rate
-
evaporating rate
-
excitation rate
-
exposure rate
-
failure rate
-
failure-per-mile rate
-
false alarm rate
-
fatal accident frequency rate
-
fatality rate
-
fault rate
-
feed rate
-
field germination rate
-
field-repetition rate
-
fieldwide rate of recovery
-
film rate
-
filtering rate
-
finishing rate
-
fire-propagation rate
-
firing rate
-
fission rate
-
flat rate
-
flexible rates
-
flicker rate
-
flooding rate
-
flotation rate
-
flour extraction rate
-
flow rate
-
flush production rate
-
flutter rate
-
forced outgage rate
-
frame rate
-
frame-repetition rate
-
freezing rate
-
freight rate
-
freight-all-kinds rates
-
frequency-sweep rate
-
frequency-tuning rate
-
fuel rate
-
functional throughput rate
-
gas leak rate
-
gathering rate
-
generation rate
-
grinding rate
-
growth rate
-
gyro drift rate
-
half-clock rate
-
hardening rate
-
heat absorption rate
-
heat dissipation rate
-
heat generation rate
-
heat rate
-
heat-flow rate
-
heating rate
-
heat-transfer rate
-
hit rate
-
image refresh rate
-
impact wear rate
-
in-commission rate
-
infiltration rate
-
information rate
-
injection rate
-
instantaneous failure rate
-
intermittent rate
-
ionization rate
-
irrigation rate
-
iso-wear rates
-
job rates
-
kerma rate
-
keying rate
-
lapse rate
-
leakage rate
-
linear wear rate
-
line-of-sight rate
-
line-repetition rate
-
liquid efflux rate
-
lubrication rate
-
maintenance rate
-
mass flow rate
-
mass wear rate
-
maximum efficiency rate
-
maximum permissible rate
-
maximum stepping rate
-
medium rate
-
melting rate
-
melt-off rate
-
metal-removal rate
-
modulation rate
-
moist-adiabatic lapse rate
-
NC programmed feed rate
-
negative flow rate
-
nucleation rate
-
Nyquist rate
-
obturation rate
-
off-peak power rate
-
operating rate
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optimal feed rate
-
outgassing rate
-
output rate
-
overall drilling rate
-
oxidation rate
-
paging rate
-
peak power rate
-
penetration rate
-
percolation rate
-
phase generation rate
-
phase rate
-
picture-taking rate
-
pitch rate
-
plastic strain rate
-
positive flow rate
-
potential rate of evaporation
-
pouring rate
-
power rate
-
precipitation rate
-
predetermined rate
-
predicted failure rate
-
priming rate
-
printout rate
-
print rate
-
production decline rate
-
production rate
-
projection rate
-
proper feed rate
-
protection rate
-
pull rate
-
pulldown rate
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pulse-recurrence rate
-
pulse rate
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radiation rate
-
radioactive decay rate
-
range rate
-
rapid air cut feed rate
-
rapid return rate
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rate of acceleration
-
rate of angular motion
-
rate of attack
-
rate of blowing
-
rate of braking
-
rate of carbon drop
-
rate of convergence
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rate of crack propagation
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rate of deformation
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rate of dilution
-
rate of discharge
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rate of dive
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rate of energy input
-
rate of exchange
-
rate of exposure
-
rate of fall
-
rate of film movement
-
rate of gain
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rate of hole deviation change
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rate of lancing
-
rate of linkage
-
rate of loading
-
rate of opening
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rate of plant depreciation
-
rate of pulse rise
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rate of rainfall
-
rate of rise
-
rate of roll
-
rate of sedimentation
-
rate of shear
-
rate of slope
-
rate of stirring
-
rate of surface runoff
-
rate or carbon oxidation
-
reactivity insertion rate
-
reading rate
-
read rate
-
recovery rate
-
recycle rate
-
reflood rate
-
refresh rate
-
refrigeration rate
-
repetition rate
-
reset rate
-
residential rate
-
respiration rate
-
retail charter rate
-
retail rate
-
retention rate
-
rigidity rate
-
rolling rate
-
runout rate
-
sample rate
-
saturated-adiabatic lapse rate
-
saturation rate
-
scrap generation rate
-
scrap rate
-
secondary creep rate
-
sectorial rate
-
self-discharge rate
-
setting rate
-
settled production rate
-
settling rate
-
signaling rate
-
silicon pulling rate
-
slew rate
-
snowmelt inflow rate
-
solidification rate
-
sparking rate
-
specific commodity rate
-
specific heat flow rate
-
specific rate of flow
-
specific rate of sediment transport
-
specific wear rate
-
spreading rate of jet
-
spring rate
-
squeeze rate
-
standard rate
-
starting rate
-
steam rate
-
stepping rate
-
stock removal rate
-
strain rate
-
stress rate
-
sub-Nyquist rate
-
success rate
-
superadiabatic lapse rate
-
supply rate
-
survival rate
-
sweep rate
-
taking rate
-
tariff rate
-
temperature lapse rate
-
testing rate
-
thermal transfer rate
-
through rate
-
throughput rate
-
time rate of change
-
time rate
-
time-of-day electricity rate
-
time-of-day rate
-
tool-wear rate
-
total mass rate
-
tracking rate
-
traffic flow rate
-
transfer rate
-
transmission rate
-
transport rate
-
turn rate
-
turnover rate
-
twenty-five ampere rate
-
undetected error rate
-
uniform quench rate
-
unit rate
-
unloading rate
-
update rate
-
vaporizing rate
-
vitrification rate
-
voidage rate
-
voltage recovery rate
-
volume erosion rate
-
volume wear rate
-
volumetric flow rate
-
volumetric rate
-
vulcanization rate
-
water application rate
-
water consumption rate
-
water use rate
-
wear rate
-
weft insertion rate
-
weight rate
-
wheel removal rate
-
wholesale charter rate
-
wholesale rate
-
withdrawal rate
-
write writing rate
-
write rate
-
yawing rate
-
yaw rate
-
zero-crossing rate
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