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1 субсчет затрат
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2 Kostenfreiheit
Kostenfreiheit
exemption from charges;
• Kostenfunktion cost function;
• Kostengefüge cost structure;
• Kostengegenkonto cost-control account;
• Kostengliederung classification of expenses, breakdown of costs;
• Kostengrundlage cost basis [of accounting];
• Kostengruppe cost bracket. -
3 контрольный счёт затрат
Business: cost control accountУниверсальный русско-английский словарь > контрольный счёт затрат
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4 субсчёт затрат
Business: cost control account -
5 Kostengegenkonto
Kostengegenkonto
cost-control account -
6 speilkonto
subst. cost control account -
7 Kostenkalkulation
Kostenkalkulation
cost estimate (keeping, finding), estimation (calculation, computation) of cost;
• verantwortlich aufgeteilte Kostenkalkulation responsibility costing, cost accounting;
• funktionale Kostenkalkulation functional statement;
• Kostenkonto cost (expense) account, account of charges;
• Kostenkonto belasten to charge to expenses;
• Kostenkontrolle cost control, control of costs;
• Kostenkurve cost line (curve), cost-progress chart;
• Kostenlast burden of costs, expense loading;
• Kosten-Leistungsanalyse cost-performance analysis;
• Kosten-Leistungsverhältnis cost-[to-]performance ratio;
• Kostenleiter cost ladder;
• Kostenlenkung cost guidance (control);
• Kostenliquidation (Anwalt) bill of costs. -
8 Kostenträger
Kostenträger m RW unit of output, product (trägt die Istkosten, die Normalkosten oder die Plankosten)* * *Kostenträger
unit of cost, cost[ing] unit;
• Kostenträgerrechnung cost unit accounting;
• Kostentransparenz transparency of costs;
• Kostentreiber cost driver;
• Kostenüberhang excess of expenditure over revenue;
• Kostenüberhöhung excessive costs;
• Kostenübernahme assumption (absorption) of costs, cost absorption;
• Kostenüberprüfer comptroller;
• Kostenüberschlag approximate estimate;
• roher Kostenüberschlag rough estimate;
• Kostenüberschreitung cost overrun;
• Kostenübersicht cost survey;
• Kostenüberwachung cost control;
• Kostenüberwachungsprogramm cost control program(me);
• Kostenumlage, Kostenumlegung apportionment (distribution, levy) of cost (expenses), [cost] allocation, cost distribution (assignment);
• Kostenumlage unter den Vereinsmitgliedern vornehmen to assess members of a society for expenses;
• Kostenunterdeckung cost deficit;
• Kostenunterlagen cost data;
• Kostenunterschied cost difference;
• Kostenuntersuchung cost studies;
• Kostenveränderungen cost changes;
• Kostenverantwortung cost consciousness;
• Kostenvergleich comparison of costs, cost comparison;
• Kostenvergleich zwischen Straße und Schiene comparison of road and rail costs;
• Kostenvergleichsmiete economic rent;
• Kostenvergütung reimbursement (refund) of expenses;
• Kostenverlauf cost trend, pattern of expenditure;
• Kostenverrechnung allocation of cost;
• Kostenverringerung reduction (diminution) of expenses, cost reduction, retrenchment, cut;
• ständige Kostenverringerung cost taper;
• Kostenverteilung cost (expense) distribution, distribution of costs (expenses), allocation [of costs], cost allocation, allocation of expense, (Versicherung) expense loading;
• steuerbedingte Kostenverteilung cost recovery for tax purposes;
• Kostenverteilungsschema lapsing schedule;
• Kostenverteuerung cost overrun;
• Kostenverzehr consumption of costs;
• Kostenverzeichnis bill of costs, statement of charges;
• Kostenvoranschlag, Kostenvorschau estimate of costs, cost prediction (estimate), bid, pre-estimate, preliminary estimate, estimated charges, budget;
• Kostenvoranschlag für einen Garagenanbau specification for building a garage;
• Kostenvoranschlag machen to draw up an estimate;
• Kostenvorauszahlung expense prepayment;
• Kostenvorkalkulation cost estimate;
• Kostenvorschuss [charges paid in] advance, advanced expense, advance on costs, payment on account of cost, (für den Anwalt) retainer, retaining fee, dives costs (sl.), (Bahn) advanced charge, (Gericht) security for costs;
• Kostenvorschuss in Rechnung stellen (Anwalt) to charge a retainer;
• Kostenvorteil cost advantage (benefit), wind to profit;
• Kostenvorteile bei der Verwendung von Kohle coal’s cost advantage;
• Kostenvorteil methodisch untersuchen to use a cost-benefit approach;
• Kostenwert cost value;
• Kostenwertberichtigung cost absorption;
• Kostenwettbewerb cost competition. -
9 эксплуатационные расходы
1. cost of operation2. maintenance3. operational costs4. running costs5. working costs6. working expenditures7. working expenses8. maintenance chargesсписал в расход; списанный в расход — struck off charge
плата за хранение; складские расходы — storage charges
9. operating costs10. running costрасходы на зарплату; затраты на оплату труда — labour costs
Русско-английский большой базовый словарь > эксплуатационные расходы
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10 Produktionskosten
Produktionskosten pl IND, WIWI factor costs, production costs, costs of production, cost of goods manufactured, manufacturing cost* * *pl <Ind, Vw> factor costs, production costs, costs of production, cost of goods manufactured, manufacturing cost* * *Produktionskosten
cost of manufacturing (production, goods manufactured, manufacture), manufacturing (product, production, output) cost, manufacturer’s (separable) costs, (Rundfunk) talent cost, (Selbstkosten) cost price;
• einmalige Produktionskosten sunk cost;
• durchschnittlich niedrigste Produktionskosten normal costs;
• reine Produktionskosten mere costs of production;
• unterschiedliche Produktionskosten difference in costs of production;
• volle Produktionskosten total production costs;
• 25% der Produktionskosten ausmachen to account for 25% of output costs;
• Produktionskosten teilweise übernehmen to contribute in part to the expense of production;
• Produktionskostenaufstellung manufacturing cost sheet;
• Produktionskostenkontrolle manufacturing cost control;
• Produktionskostenplanung manufacturing-cost scheduling;
• Produktionskostensenkung manufacturing economics;
• Produktionskostentheorie cost-of-production theory of value. -
11 постоянные издержки
1. constant expenses2. fixed costsфакторы, определяющие величину издержек — cost determinants
судебные издержки, издержки в процессе — costs in the cause
3. overhead costsРусско-английский большой базовый словарь > постоянные издержки
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12 судебная издержка
1. legal cost2. court costsфакторы, определяющие величину издержек — cost determinants
судебные издержки, издержки в процессе — costs in the cause
Бизнес, юриспруденция. Русско-английский словарь > судебная издержка
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13 Rechnungsgeld
Rechnungsgeld
money of account, fiat money (US);
• Rechnungsgewicht billed weight;
• Rechnungsgrundlage basis of calculation;
• Rechnungsgutschrift credit memorandum;
• Rechnungshöchstbetrag account limit;
• oberster Rechnungshof Commissioner of Audits (Br.), General Accounting Office (US);
• Rechnungsjahr current (account[ing], trading, Br., working) year;
• staatliches Rechnungsjahr financial (Br.) (fiscal, US) year;
• Rechnungskammer audit office;
• Rechnungskontrolle accounts control;
• Rechnungskopie copy [of] invoice;
• beglaubigte Rechnungskopie certified copy of invoice;
• Rechnungskosten (vor Abzug des Bardiskonts) billed cost;
• Rechnungslage account;
• Rechnungsleger accountable person. -
14 Hauptgesellschafter
Hauptgesellschafter m RECHT principal shareholder, main shareholder, major shareholder, principal partner, main partner, major partner* * *Hauptgesellschafter
chief partner;
• Hauptgesetzgeber (EU) principal legislator;
• Hauptgewerbezweck (Unternehmen) main object;
• Hauptgläubiger principal (chief) creditor;
• Haupthandelsartikel staple goods, staples;
• Haupthandelsplatz staple town;
• Haupthandelsströme arteries of commerce;
• Hauptherausgeber editor-in-chief;
• Hauptindustriezweige staple industries;
• Hauptinhaber principal owner;
• Hauptinhalt substance, essence;
• Hauptinhalt eines Vertrages essence of a contract;
• Hauptinstrument für das Wirtschaftswachstum key tool for economic growth;
• Hauptinteressensgebiet field of major professional interest;
• Hauptkartei master file;
• Hauptkasse chief cashier, teller's department;
• Hauptkassierer chief (head) cashier, cashier in charge of operations, paying teller (US);
• Hauptkatalog main catalog(ue);
• Hauptknotenpunkt main junction;
• Hauptkonkurrent chief rival;
• Hauptkonto ledger account;
• Hauptkontor headquarters;
• Hauptkontrollkonto master control account;
• Hauptkosten key costs;
• Hauptkostenstelle cost center (US) (centre, Br.);
• Hauptkredit primary credit;
• Hauptkunde main (primary, major, dominant) customer;
• Hauptlagerstätte major deposit;
• Hauptlieferant major supplier, original (prime, general, main) contractor;
• Hauptlinie (Bahn) main line (track), principal railroad (US), main trunk, trunk route (US), (Flugverkehr) trunk airline (US);
• Hauptmangel principal defect;
• Hauptmarkt principal (main) market;
• Hauptmasse seines Vermögens bulk of one’s property;
• Hauptmerkmal (Werbung) feature;
• Hauptmiete chief rent;
• Hauptmieter master tenant (lessee), head lessee;
• Hauptmietvertrag proprietary lease;
• Hauptmitarbeiter chief assistant;
• Hauptmotiv (Werbung) keynote idea;
• Hauptnachfrage chief demand;
• Hauptniederlage staple (US);
• Hauptniederlassung main establishment (office, US), principal establishment (place of business), main seat of activity, major subsidiary, registered office, (Bank) head office, headquarters;
• Hauptniederlassung in... haben to have its headquarters at...;
• Hauptnutznießer primary beneficiary;
• Hauptpacht chief rent;
• Hauptpachtvertrag proprietary lease;
• Hauptpatent original (basic, pioneer, main) patent;
• Hauptperson key man, feature, principal, headliner (US);
• Hauptplan (Etat) master budget;
• Hauptplatine (Computer) Basis-, Hauptplatine;
• Hauptplatz (Bankwesen) banking center (US) (centre, Br.);
• Hauptpolice original policy;
• Hauptpostamt head (general, Br.) post office;
• Hauptprodukte chief products, staple articles (commodities, goods),leading articles, staples;
• Hauptproduktion principal product line;
• Hauptprüfer senior accountant;
• Hauptpunkte (Klage) merits, gist;
• Hauptpunkte einer Vereinbarung heads of an agreement;
• Hauptquelle key resource, main source;
• Hauptquittung general receipt;
• Hauptrechenschaftsbericht audit;
• Hauptrechnung general account (bill);
• Hauptreeder principal owner;
• Hauptregister general table of contents, (Warenzeichen) principal register;
• Hauptreisezeit tourist season;
• Hauptrepräsentant einer Firma leading agent of a firm;
• Hauptrevisor senior accountant;
• Hauptrücklage (Bankwesen) primary reserve. -
15 синтетический (контрольный) счёт Незавершённое производство
Accounting: Work in Process Control account (на котором суммируются данные аналитического учёта с калькуляционных карт (job order cost card))Универсальный русско-английский словарь > синтетический (контрольный) счёт Незавершённое производство
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16 синтетический счёт Незавершённое производство
Accounting: (контрольный) Work in Process Control account (на котором суммируются данные аналитического учёта с калькуляционных карт (job order cost card))Универсальный русско-английский словарь > синтетический счёт Незавершённое производство
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17 калькуляционная карта
в которой отражаются все затраты по выполнению заказа. Калькуляционные карты незавершенных заказов представляют собой вспомогательный журнал (subsidiary ledger) К контрольному счету "Незавершенное производство" (work in process control account)
Специализированный русско-английский словарь бухгалтерских терминов > калькуляционная карта
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18 синтетический счет Незавершенное производство
на котором суммируются данные аналитического учета с калькуляционных карт (job order cost card). Также (work in progress) - англ.
Специализированный русско-английский словарь бухгалтерских терминов > синтетический счет Незавершенное производство
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19 синтетический контрольный счет Незавершенное производство
на котором суммируются данные аналитического учета с калькуляционных карт (job order cost card). Также (work in progress) - англ.
Специализированный русско-английский словарь бухгалтерских терминов > синтетический контрольный счет Незавершенное производство
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20 служебная операция
1. bookkeepping operation2. bookkeeping operationоперация над строками; строковая операция — string operation
матричная операция; операция над матрицей — matrix operation
единичная операция; полудуплексная работа — single operation
финансовая операция, связанная с риском — venture operation
3. housekeeping operationполе кода операции; разряды кода операции — operation field
4. overhead operationоперация И; операция логического умножения — meet operation
матричная операция; операция над массивом — array operation
5. red-tape operation6. utility functionслужебная операция; функция полезности — utility function
Русско-английский большой базовый словарь > служебная операция
См. также в других словарях:
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