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1 company overheads
Большой англо-русский и русско-английский словарь > company overheads
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2 company overheads
Экономика: общефирменные накладные расходы -
3 company overheads
Англо-русский словарь по экономике и финансам > company overheads
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4 company overheads
English-russian dctionary of contemporary Economics > company overheads
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5 company overheads
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6 overheads
n, pl
- administration overheads
- company overheads
- departmental overheads
- direct overheads
- factory overheads
- general overheads
- maintenance overheads
- management overheads
- manufacturing overheads
- nonmanufacturing overheads
- standard overheads
- variable direct overheads
- workshop overheadsEnglish-russian dctionary of contemporary Economics > overheads
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7 overheads
pl накладные расходы• -
8 overheads
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9 overheads
1. непроизводительные издержки; накладные расходы2. накладные расходы -
10 overheads
over·heads[ˈəʊvəhedz, AM ˈoʊvɚ-]n pl Gemeinkosten pl* * *['əʊvəhedz]pl (Brit)allgemeine Unkosten plcompany overheads — allgemeine Geschäftskosten or Betriebs(un)kosten pl
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11 management overheads
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12 archive overheads
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13 общефирменные накладные расходы
Большой англо-русский и русско-английский словарь > общефирменные накладные расходы
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14 return on sales
Fina company’s operating profit or loss as a percentage of total sales for a given period, typically a year.Abbr. ROSEXAMPLEReturn on sales shows how efficiently management uses the sales income, thus reflecting its ability to manage costs and overhead and operate efficiently. It also indicates a firm’s ability to withstand adverse conditions such as falling prices, rising costs, or declining sales. The higher the figure, the better a company is able to endure price wars and falling prices. It is calculated using the basic formula:Operating profit / total sales × 100 = Percentage return on salesSo, if a company earns $30 on sales of $400, its return on sales is:30 / 400 = 0.075 × 100 = 7.5%Some calculations use operating profit before subtracting interest and taxes; others use after-tax income. Either figure is acceptable as long as ROS comparisons are consistent. Using income before interest and taxes will produce a higher ratio.Return on sales has its limits, since it sheds no light on the overall cost of sales or the four factors that contribute to it: materials, labor, production overheads, and administrative and selling overheads. -
15 manufacturing
fabrication f;∎ the decline of manufacturing le déclin de l'industrie manufacturièreACCOUNTANCY manufacturing account compte m de production;manufacturing capacity capacité f de production;manufacturing company entreprise f ou société f industrielle;manufacturing costs frais m pl de fabrication;manufacturing defect défaut m de fabrication;manufacturing fault vice m de fabrication;manufacturing industry industrie f de fabrication;manufacturing licence brevet m ou licence f de fabrication;manufacturing method méthode f de fabrication;manufacturing monopoly monopole m de fabrication;manufacturing overheads frais de fabrication;manufacturing plant usine f de fabrication;manufacturing process procédé m ou processus f de fabrication;manufacturing rights droits m pl de fabrication;manufacturing stage phase f de fabrication;manufacturing town ville f industrielle -
16 account
n1) счет; запись на счет2) отчет (финансовый)3) брит. период, когда биржевые сделки заключаются с закрытием позиции в расчетный день; амер. запись брокера о сделках, совершенных по поручению клиента4) pl отчетность5) pl бухгалтерские счета6) pl деловые книги
- absorption account
- accumulation account
- adjunct account
- adjustment account
- advance account
- aggregate accounts
- agio account
- annual account
- annual accounts
- appropriation account
- assets account
- ATS account
- balance account
- balancing account
- bank account
- bank giro account
- banking account
- bank's central settlement account
- bear account
- below-line balance account
- bills account
- blocked account
- book account
- budget account
- bull account
- business accounts
- call account
- capital account
- cash account
- certified account
- charge account
- charges account
- checking account
- clearing account
- closed account
- closing account
- combined accounts
- common stock capital accounts
- company's liquidation account
- compound interest account
- consolidated accounts
- consumers account
- control account
- correspondent account
- corresponding accounts
- cost account
- credit account
- creditor's account
- cumulative account
- currency conversion accounts
- current account
- customer account
- debit account
- debtor's account
- deferred account
- demand deposit account
- departmental account
- depreciation account
- depreciation adjustment account
- depreciation reserve account
- detailed account
- discretionary account
- disbursement account
- dividend account
- domestic accounts
- dormant account
- drawing account
- dummy account
- end month account
- end next account
- exchange stabilization account
- expense account
- external account
- external payments account
- extra-budgetary accounts
- final account
- financial account
- fixed assets account
- foreign exchange accounts
- foreign loan and deposit balancing account
- foreign transactions account
- general account
- giro account
- government accounts
- government receipts and expenditures account
- group accounts
- impersonal account
- imprest accounts
- income account
- income statement account
- individual retirement account
- inland account
- interest account
- interest-bearing account
- interest-free account
- interim account
- invalid account
- inventory account
- investment account
- itemized account
- joint account
- liabilities account
- ledger account
- loan account
- loan repayment account
- London Stock Exchange account
- long account
- loro account
- loss and gains account
- manufacturing account
- margin account
- mid-month account
- money market deposit account
- monthly account
- mutual currency account of the International Monetary Fund
- national account
- national income accounts
- nominal account
- nonresident account
- nostro account
- negotiable order of withdrawal account
- NOW account
- numbered account
- off-balance account
- on-call account
- open account
- operating accounts
- outlay accounts
- outstanding account
- over-and-short account
- overdrawn account
- overdue payments account
- overhead accounts
- partnership account
- personal account
- preferred stock capital account
- production account
- profit account
- profit-and-loss account
- proforma account
- property account
- public account
- purchases account
- quarterly account
- quota accounts
- real accounts
- realization account
- reconciled accounts
- registered account
- reserve account
- resident account
- rest of the world account
- retained contribution account
- revenue account
- rubricated account
- running account
- sales account
- savings account
- securities account
- segregated account
- separate account
- settled account
- settlement account
- share account
- short account
- social accounts
- special account
- special fund account
- specified account
- sterling account
- stock account
- stock change account
- stretching account
- subsidiary account
- summary account
- sundry accounts
- super NOW account
- surplus account
- suspense account
- trade payable account
- trade receivable account
- transaction account
- transfer account
- transferable account
- trust account
- uncollective account
- unsettled account
- variance accounts
- vostro account
- yearly account
- account of an agent
- account of charges
- account of disbursements
- account of expenses
- account of overheads
- account of a payee
- account of redraft
- accounts due to customers
- accounts payable
- accounts receivable
- account sales
- for account
- for account and risk
- on account
- adjust an account
- audit accounts
- balance the accounts
- block an account
- charge an account
- charge off an account
- charge to an account
- check an account
- close an account
- credit an account
- debit an account
- draw money from an account
- draw on an account
- draw up an account
- enter to an account
- establish an account
- examine accounts
- falsify an account
- freeze an account
- have an account with a bank
- keep an account
- keep an account with a bank
- maintain an account
- manage an account
- manage an investment account
- make out an account
- open an account
- operate an account
- overdraw an account
- pay an account
- pay into an account
- pay on account
- pay out of the account
- rectify an account
- release a blocked account
- render an account
- service an account
- settle an account
- set up an account
- square accounts
- transfer to an account
- verify an account
- write off an accountEnglish-russian dctionary of contemporary Economics > account
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17 general
general ['dʒenərəl]∎ as a general rule en règle générale, en général;∎ in general terms en termes généraux;∎ in the general interest dans l'intérêt de tous;∎ the general feeling was that he should have won le sentiment général était qu'il aurait dû gagner;∎ there was a general movement to leave the room la plupart des gens se sont levés pour sortir(b) (approximate) général;∎ a general resemblance une vague ressemblance;∎ to go in the general direction of sth se diriger plus ou moins vers qch;∎ their house is over in that general direction leur maison se trouve vers là-bas(c) (widespread) général, répandu;∎ a general opinion une opinion générale ou répandue;∎ to be in general use être d'usage courant ou répandu;∎ to come into general use se généraliser;∎ this word is no longer in general use ce mot est tombé en désuétude;∎ there is general agreement on the matter il y a consensus sur la question;∎ this kind of attitude is fairly general in Europe ce genre d'attitude est assez répandu en Europe;∎ the rain has been pretty general il a plu un peu partout(d) (overall → outline, plan, impression) d'ensemble;∎ the general effect is quite pleasing le résultat général est assez agréable;∎ I get the general idea je vois en gros;∎ he gave her a general idea or outline of his work il lui a décrit son travail dans les grandes lignes;∎ the general tone of her remarks was that… ce qui ressortait de ses remarques c'est que…;∎ he made himself a general nuisance il a été embêtant à tout point de vue∎ this book is for the general reader ce livre est destiné au lecteur moyen;∎ the general public le grand public2 noun∎ to go from the general to the particular aller du général au particulier(c) (domestic servant) bonne f à tout faireen général►► Banking general account manager chargé(e) m,f de clientèle grand public;general accounts comptabilité f générale;American General Accounting Office = Cour des comptes américaine;Commerce general agent agent m d'affaires;General Agreement on Tariffs and Trade accord m général sur les tarifs douaniers et le commerce;Medicine general anaesthetic anesthésie f générale;General Assembly assemblée f générale;Australian Cinema general (audience) = tous publics;Insurance general average avarie f commune;Commerce general business (on agenda) questions fpl diverses;formerly School General Certificate of Education = certificat de fin d'études secondaires en deux étapes (O level et A level) dont la première est aujourd'hui remplacée par le GCSE;School General Certificate of Secondary Education = premier examen de fin de scolarité en Grande-Bretagne; see also GCSE ;American general dealer bazar m;University general degree = licence comportant plusieurs matières;American general delivery poste f restante;general election élections fpl législatives;British General Electric Company = société britannique fabriquant des produits électriques, électroniques et de télécommunications;American School general equivalency diploma = aux États-Unis, diplôme d'études secondaires pour adultes souvent obtenu par correspondance;Accountancy & Finance general expenses frais mpl généraux;general headquarters (grand) quartier m général;general hospital centre m hospitalier;general knowledge culture f générale;Accountancy general ledger grand-livre m;Law general lien privilège m général;general management committee comité m de direction;general manager directeur(trice) m,f général(e);British General Medical Council ≃ conseil m de l'ordre des médecins;general meeting assemblée f générale;British General and Municipal Workers' Union = syndicat britannique des employés des collectivités locales;British School General National Vocational Qualification = formation professionnelle sur deux ans que l'on peut suivre à partir de seize ans;Finance general obligation bond emprunt m de collectivité locale;general officer général m en chef; Accountancy &General Post Office (in Britain) = titre officiel de la Poste britannique avant 1969; (in US) = les services postaux américains;general practice médecine f générale;general practitioner médecin m généraliste, omnipraticien(enne) m,f;Finance general price level niveau m général des prix;general secretary (of trade union, political party) secrétaire mf général(e);general staff état-major m;general store bazar m;general strike grève f générale;the General Strike = la grève de mai 1926 en Grande-Bretagne, lancée par les syndicats par solidarité avec les mineurs;School General Studies ≃ cours m de culture générale;General Synod = le Synode général de l'Église anglicane;Finance general wage level niveau m général des salaires -
18 manufacturing
manufacturing [‚mænjʊ'fæktʃərɪŋ]1 nounfabrication f;∎ the decline of manufacturing le déclin de l'industrie manufacturière(city, area) industriel►► Accountancy manufacturing account compte m de production;manufacturing capacity capacité f de production;manufacturing company entreprise f industrielle;manufacturing costs frais mpl de fabrication;manufacturing defect vice m ou défaut m de fabrication;manufacturing industry les industries fpl manufacturières ou de transformation;manufacturing licence licence f de fabrication;manufacturing overheads = manufacturing costs;manufacturing plant usine f de fabrication;manufacturing process procédé m de fabrication;manufacturing rights droits mpl de fabricationUn panorama unique de l'anglais et du français > manufacturing
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19 production
production [prə'dʌkʃən](a) (process of producing → of goods) production f, fabrication f; (→ of crops, electricity, heat) production f;∎ the workers have halted production les travailleurs ont arrêté la production;∎ to go into/out of production être/ne plus être fabriqué;∎ the model is now in production le modèle est en cours de production;∎ this model went into/out of production in 1999 on a commencé la fabrication de ce modèle/ce modèle a été retiré de la production en 1999;∎ is it in production yet? est-ce qu'on en a commencé la production?;∎ to move or shift production relocaliser son unité de production(b) (amount produced) production f;∎ an increase/fall in production une hausse/baisse de la production ou du rendement;∎ wine production has increased la production viticole a augmenté(c) (of film) production f; (of play, of radio or TV programme → organization, financing) production f; (→ artistic direction) réalisation f, mise f en scène(d) (show, work of art) & Cinema, Radio, Theatre & Television production f; Art & Literature œuvre f;∎ the RSC's production of 'Macbeth' le 'Macbeth' de la RSC;∎ familiar figurative there's no need to make such a (big) production out of it! il n'y a pas de quoi en faire un plat ou toute une histoire!;∎ Cinema a film with high/low production values un film à gros/petit budget(e) (presentation → of document, passport, ticket) présentation f;∎ on production of this voucher sur présentation de ce bon►► Cinema, Radio, Television & Theatre production assistant assistant(e) m,f de production;Cinema, Radio, Television & Theatre production associate producteur(trice) m,f associé(e);Industry production budget budget m de production;Cinema, Radio, Television & Theatre production buyer responsable mf des achats;production capacity capacité f de production;production car voiture f de série;Cinema, Radio, Television & Theatre production company société f de production;Cinema, Radio, Television & Theatre production control direction f de la production;Cinema, Radio, Television & Theatre production control room salle f de contrôle de production;production cost coût m de production;production department service m (de) production;production director directeur(trice) m,f de production; Journalism directeur(trice) m,f de la fabrication; Television administrateur(trice) m,f de la production;production editor rédacteur(trice) m,f en chef technique;production flowchart organigramme m de production;production leadtime délai m de production;production line chaîne f de fabrication;∎ to work on the production line travailler à la chaîne;production manager directeur(trice) m,f de la production;production meeting conférence f de production;production mixer mélangeur m (de production);production overheads frais mpl généraux de production;production platform plate-forme f de production;production secretary secrétaire mf de production;production switcher mélangeur m (de production);production talkback system réseau m d'ordres, intercom m de production;production team équipe f de production -
20 activity based costing
Fin, Gen Mgta method of calculating the cost of a business by focusing on the actual cost of activities, thereby producing an estimate of the cost of individual products or services.Abbr. ABCEXAMPLEAn ABC cost-accounting system requires three preliminary steps: converting to an accrual method of accounting; defining cost centers and cost allocation; and determining process and procedure costs.Businesses have traditionally relied on the cash basis of accounting, which recognizes income when received and expenses when paid. ABC’s foundation is the accrual-basis income statement. The numbers this statement presents are assigned to the various procedures performed during a given period. Cost centers are a company’s identifiable products and services, but also include specific and detailed tasks within these broader activities. Defining cost centers will of course vary by business and method of operation. What is critical to ABC is the inclusion of all activities and all resources.Once cost centers are identified, management teams can begin studying the activities each one engages in and allocating the expenses each one incurs, including the cost of employee services.The most appropriate method is developed from time studies and direct expense allocation. Management teams who choose this method will need to devote several months to data collection in order to generate sufficient information to establish the personnel components of each activity’s total cost.Time studies establish the average amount of time required to complete each task, plus bestand worst-case performances. Only those resources actually used are factored into the cost computation; unused resources are reported separately. These studies can also advise management teams how best to monitor and allocate expenses which might otherwise be expressed as part of general overheads, or go undetected altogether.
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overheads — UK US /ˈəʊvəhedz/ noun [plural] UK (US overhead [C or U]) ► ACCOUNTING, FINANCE the regular and necessary costs, such as rent and heating, that are involved in operating a business: cut/reduce/slash overheads »The combined company aims to reduce… … Financial and business terms
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