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1 actual absorption costing
Универсальный англо-русский словарь > actual absorption costing
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2 costing
сущ.упр., учет калькулирование (стоимости, себестоимости, издержек) (процесс, метод или система расчета стоимости товарно-материальных запасов, себестоимости отдельного продукта, услуги, партии, процесса, контракта и т. д.)The costings give us a retail price of $2.50. — Калькулирование себестоимости дает розничную цену в два с половиной доллара.
We cannot do the costing until we have details of all the production expenditure. — Мы не можем рассчитать себестоимость, пока не известны все производственные расходы.
Syn:See:cost object, cost system, costing method, absorption costing, variable costing, process costing, activity-based costing, actual costing, standard costing, average costing, first in first out, last in first out, next-in-first-out, functional costing, historical costing, backflush costing, batch costing, constraint-based costing, continuous operation costing, contract costing, estimated cost system, extended normal costing, normal costing, stand-alone cost method, job order costing, inventory valuation, cost account, cost budgeting, pricing
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расчет (калькуляция) себестоимости, расходов, издержек.* * *калькуляция стоимости; калькуляция себестоимости продукции. . Словарь экономических терминов . -
3 калькуляция с полным распределением фактических затрат
Accounting: actual absorption costingУниверсальный русско-английский словарь > калькуляция с полным распределением фактических затрат
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4 себестоимости с полным распределением фактических затрат
Accounting: actual absorption costingУниверсальный русско-английский словарь > себестоимости с полным распределением фактических затрат
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5 Vollkostenrechnung
Vollkostenrechnung f FIN absorption, absorption costing, full costing* * *f < Finanz> absorption, absorption costing, full costing* * *VollVollkostenprinzip,Vollkostenrechnung
full-cost principle, actual cost system
См. также в других словарях:
costing — cost‧ing [ˈkɒstɪŋ ǁ ˈkɒːst ] noun [countable, uncountable] ACCOUNTING the process of calculating the cost of a future activity or product, or the calculation itself: • Railtrack originally said the scheme would cost £100 million, but last year… … Financial and business terms
absorption rate — overhead absorption rate; = recovery rate The rate or rates calculated in an absorption costing system in advance of an accounting period for the purpose of charging the overheads to the production of that period. Absorption rates are calculated… … Accounting dictionary
absorption rate — overhead absorption rate; recovery rate The rate or rates calculated in an absorption costing system in advance of an accounting period for the purpose of charging the overheads to the production of that period. Absorption rates are calculated… … Big dictionary of business and management
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
backflush accounting — A method of costing a product based on a management philosophy that includes having the minimum levels of stock available; in these circumstances, the valuation of stocks becomes less important, making the complex use of absorption costing… … Accounting dictionary
backflush accounting — A method of costing a product based on a management philosophy that includes having the minimum levels of inventory available; in these circumstances, the valuation of stocks becomes less important, making the complex use of absorption costing… … Big dictionary of business and management
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
Income statement — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
analysis — /euh nal euh sis/, n., pl. analyses / seez /. 1. the separating of any material or abstract entity into its constituent elements (opposed to synthesis). 2. this process as a method of studying the nature of something or of determining its… … Universalium
china — /chuy neuh/, n. 1. a translucent ceramic material, biscuit fired at a high temperature, its glaze fired at a low temperature. 2. any porcelain ware. 3. plates, cups, saucers, etc., collectively. 4. figurines made of porcelain or ceramic material … Universalium
China — /chuy neuh/, n. 1. People s Republic of, a country in E Asia. 1,221,591,778; 3,691,502 sq. mi. (9,560,990 sq. km). Cap.: Beijing. 2. Republic of. Also called Nationalist China. a republic consisting mainly of the island of Taiwan off the SE coast … Universalium
