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1 ♦ cost
♦ cost /kɒst/n.1 (econ.) costo: production costs, i costi di produzione; the cost of living, il costo della vita; the cost of money, il costo del denaro2 (fin., rag.) costo; spesa: overhead costs, costi fissi, spese generali ( di un'azienda); operating costs, spese di gestione; to cover the costs, coprire le spese; at no cost to sb., senza costi per q.; labour costs, costo del lavoro; start-up costs, costi iniziali (o d'avviamento); indirect costs, costi indiretti; additional costs, costi addizionali (o aggiuntivi)3 (al pl.) (leg.) spese processuali (o di giudizio); onorario del legale: to be awarded costs, ottenere il risarcimento delle spese processuali● (rag.) cost accounting, contabilità industriale (o dei costi) □ cost accountant (o cost clerk), analista dei costi ( in un'azienda); costista □ (rag.) cost allocation, imputazione dei costi □ cost analysis, analisi dei costi □ (econ.) cost-benefit analysis, analisi costi-benefici □ (rag.) cost book, libro contabile dei profitti e delle perdite □ cost budget, preventivo dei costi □ (org. az.) cost centre, centro di costo □ (econ.) cost curve, curva di costo □ (fin.) cost cutting, riduzione dei costi (o delle spese): cost-cutting measures, misure per la riduzione dei costi □ (econ.) cost-effective (o cost-efficient), efficiente in termini di costo; remunerativo; redditizio □ cost-effectiveness (o cost-efficiency), efficacia dei costi □ cost-free, franco di spese □ (econ.) cost function, funzione di costo □ (econ.) cost inflation, inflazione da costi □ (comm.) cost, insurance and freight, (abbr. c.i.f.), costo, assicurazione e nolo □ (fin.) cost of capital, costo del capitale □ cost-of-living allowance (o bonus), indennità di carovita (o di contingenza: per i dipendenti privati); indennità integrativa speciale ( per i dipendenti pubblici); ( anche) la contingenza (fam.) □ (econ.) cost-of-living index (o figure), indice del costo della vita □ (econ.) cost performance, efficienza economica □ cost price, prezzo di costo □ (market.) cost-plus pricing, determinazione del prezzo con ricarico □ cost price, prezzo di costo □ (econ.) cost-push inflation, inflazione da costi □ (comm.) at cost, a prezzo di costo; al costo □ at any cost (o at all costs), a ogni costo □ at the cost of one's life, a costo della vita □ below cost, sotto costo □ to sell st. at cost, vendere qc. a prezzo di costo □ (fig.) to one's cost, a proprie spese (fig.): to learn st. to one's cost, imparare qc. a proprie spese □ to spare no cost, non badare a spese □ (leg.) «with costs», «condannato alle spese» ( di giudizio).♦ (to) cost /kɒst/A (pass. e p. p. cost), v. i.1 costare ( in ogni senso): How much does it cost?, quanto costa?; DIALOGO → - Car problems 2- Do you have any idea how much it's likely to cost?, hai un'idea di quanto potrebbe costare?; His error cost him dearly, il suo errore gli è costato caro2 (fin.) valutare i costiB (pass. e p. p. costed), v. t.1 (comm.) stabilire, fissare il costo di● (fig.) to cost an arm and a leg (o to cost the earth), costare un occhio della testa □ cost what it may, costi quel che costi. -
2 variance
['veərɪəns]1) divergenza f.to be at variance with — essere in disaccordo con [evidence, facts]
2) mat. varianza f.3) dir. (discrepancy) discrepanza f.* * *variance /ˈvɛərɪəns/n.1 differenza; discrepanza: a variance in sb. 's testimony, una discrepanza nella testimonianza di q.2 [u] (mat.) deviazione; scostamento● (form.) to be at variance, contrastare; non accordarsi; ( di persone) essere in disaccordo, in contrasto: Her story is at variance with other accounts, la sua storia contrasta con altri resoconti; They have been at variance for a long time, non vanno d'accordo da molto tempo.* * *['veərɪəns]1) divergenza f.to be at variance with — essere in disaccordo con [evidence, facts]
2) mat. varianza f.3) dir. (discrepancy) discrepanza f.
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