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1 costing
costing [ˈkɒstɪŋ]* * *['kɒstɪŋ], US ['kɔːstɪŋ]1) ( discipline) [U] comptabilité f analytique or d'exploitation2) ( process) ( for project) établissement m des coûts; ( for product) établissement m des coûts de production -
2 costing
A n2 ( process) ( for project) établissement m des coûts ; ( for product) établissement m des coûts de production. -
3 costing
costing ['kɒstɪŋ]∎ based on detailed costings basé sur des calculs détaillés -
4 costing
1) Ind., Comm. calcul/établissement du prix de revientEnglish-French dictionary of law, politics, economics & finance > costing
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5 costing
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6 activity-based costing
Un panorama unique de l'anglais et du français > activity-based costing
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7 absorption costing
méthode f du coût de revient complet -
8 activity-based costing
ACCOUNTANCY coûts m pl par activité -
9 direct costing
méthode des coûts variables ou proportionnels -
10 full costing
méthode du coût complet -
11 marginal costing
méthode f des coûts marginaux -
12 standard costing
méthode des coûts standards -
13 accident costing
évaluation du coût des accidents, établissement du coût des accidentsEnglish-French dictionary of labour protection > accident costing
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14 free
free [fri:]━━━━━━━━━━━━━━━━━1. adjective2. adverb4. compounds━━━━━━━━━━━━━━━━━1. adjectivea. [person, animal, country] libre• to go free [prisoner] être relâché• they had to cut the driver free from the wreckage ils ont dû désincarcérer le conducteur du véhicule accidenté• it's a free country! on est en république ! (inf)• to be/get free of sb être débarrassé/se débarrasser de qn• is this seat free? est-ce que cette place est libre ?• a school where children feel free to express themselves une école où les enfants se sentent libres de s'exprimer• can I borrow your pen? -- feel free (inf) est-ce que je peux vous emprunter votre stylo ? -- je vous en prie► free from or of ( = without)b. ( = costing nothing) [object, ticket] gratuit• "free mug with each towel" « une chope gratuite pour tout achat d'une serviette »c. ( = lavish) généreux• you're very free with your advice (ironic) vous êtes particulièrement prodigue de conseils (ironique)2. adverba. ( = without payment) [give, get, travel] gratuitementb. ( = without restraint) [run about] en libertéc. ( = expressing release) to pull free se dégager• to wriggle free [person] se libérer en se tortillanta. ( = liberate) [+ nation, slave, caged animal, prisoner] libérer ; [+ person] (from wreckage) dégager ; (from burden) soulagerb. ( = untie) [+ person, animal] détacher4. compounds• to be a free agent avoir toute liberté d'action ► Free Church noun (British) église f non-conformiste adjective► free-floating adjective (in water, space) qui flotte librement ; (figurative) [person] sans attaches* * *[friː] 1.noun (also free period) School ≈ heure f de libre2.1) (unhindered, unrestricted) [person, country, election, press, translation] libre (after n); [access, choice] libre (before n)to break free of ou from — se libérer de
2) ( not captive or tied) [person, limb] libre; [animal, bird] en libertéto set [somebody/something] free — libérer [person]; rendre la liberté à [animal]
they had to cut the driver free (from his car) — on a dû couper la tôle de la voiture pour dégager le chauffeur
the boat broke free from ou of its moorings — le bateau a rompu ses amarres
3) ( devoid)to be free from ou of somebody — être libéré de quelqu'un
free from ou of pollution — dépourvu de pollution
a day free from ou of interruptions — une journée sans interruptions
she was free from ou of any hatred — elle n'éprouvait aucune haine
this soup is free from ou of artificial colourings — cette soupe ne contient pas de colorants artificiels
4) ( costing nothing) gratuit‘admission free’ — ‘entrée gratuite’
free gift — Commerce cadeau m
you can't expect a free ride — fig on n'a rien pour rien
5) ( not occupied) libre6) (generous, lavish)to be free with — être généreux/-euse avec [food]; être prodigue de [advice]
7) ( familiar) familier/-ière8) Chemistry libre9) Linguistics [form] non lié; [vowel, stress] libre3.1) ( at liberty) librement, en toute libertéto go free — [hostage] être libéré; [criminal] circuler en toute liberté
2) ( without payment) gratuitement4.transitive verb1) ( from captivity) libérer; ( from wreckage) dégagerto free somebody from — débarrasser quelqu'un de [prejudice]; décharger quelqu'un de [blame]; délivrer quelqu'un de [oppression, guilt]; soulager quelqu'un de [suffering]
2) ( make available) débloquer [money, resources]; libérer [person, hands]5.6.to free oneself from — se dégager de [chains, wreckage]; se libérer de [influence]; se débarrasser de [burden]; se décharger de [blame]; se délivrer de [guilt]
- free combining formsmoke/sugar-free — sans fumée/sucre
7.interest-free — Finance sans intérêt
for free adverbial phrase gratuitement••to have a free hand — avoir carte blanche (in pour)
free as a bird ou the air — libre comme l'air
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15 ABC
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16 absorption
(a) (of company) rachat m, absorption f, incorporation f -
17 break-even
1 nounseuil m de rentabilité; ACCOUNTANCY point m mort, point d'équilibre;∎ to reach break-even atteindre le seuil de rentabilitéFINANCE break-even analysis analyse f du point mort;break-even deal affaire f blanche;break-even point seuil m de rentabilité; ACCOUNTANCY point m mort, point d'équilibre;break-even price prix m minimum rentable;break-even transaction opération f blancheCertainly, digital TV is costing the two partners a lot of money: more than £800 million has been invested so far and at least £300m more will be needed. But the two companies claim that initiatives such as merging digital's management with the rest of ITV, and introducing new channels such as ITV Sport, will give the impetus needed to get to break-even point and beyond.
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18 direct
direct action action f directe;COMPUTING direct addressing adressage m direct;direct advertising publicité f directe;direct banking banque f à distance;direct competition concurrence f directe;direct costs charges f pl directes, frais m pl directs;direct cost accounting (méthode f de) comptabilité f des coûts variables;direct costing méthode des coûts variables ou proportionnels;∎ to pay by direct debit payer par prélèvement automatique;∎ to pay by direct deposit payer par prélèvement automatique;TELECOMMUNICATIONS direct dialling automatique m;direct expenses coûts m pl directs;direct fixed costs charges fixes directes, frais fixes directs;direct flight vol m direct;direct investment investissement m direct;direct labour main-d'œuvre f directe;direct labour cost prix m de la main-d'œuvre directe;direct letter of credit lettre f de crédit directe;TELECOMMUNICATIONS direct line ligne f directe;MARKETING direct mail publipostage m;MARKETING direct mail advertising publicité directe ou par publipostage;MARKETING direct mail campaign campagne f de publicité directe;direct marketing marketing m direct;direct marketing agency agence f de marketing direct;direct product profitability rentabilité f directe du produit;direct purchase achat m direct;direct purchasing achat direct;direct response advertising publicité à réponse directe;direct sale vente f directe;direct selling vente directe;FINANCE direct tax impôt m direct;FINANCE direct taxation contributions f pl directes(company, work) diriger;∎ to direct sb to do sth ordonner à qn de faire qch -
19 full
1 noun(a) (complete, whole)∎ to pay in full payer intégralement;∎ we paid the bill in full nous avons payé la facture dans son intégralité;∎ they refunded my money in full ils m'ont entièrement remboursé∎ he gave us a full report il nous a donné un rapport détaillé;∎ I asked for full information j'ai demandé des renseignements completsfull container load conteneur m chargé complètement;full cost accounting (method) méthode f du coût de revient complet;full costing méthode du coût complet;INSURANCE full cover garantie f totale;full demand demande f soutenue;FINANCE full discharge quitus m;full employment plein emploi m;full fare (in air travel) plein tarif m;STOCK EXCHANGE full listing = description d'une société qui apparaît à la cote officielle de la Bourse de Londres;full load chargement m complet;full pay paie f entière;full payment paiement m intégral;LAW full power of attorney procuration f générale;full price prix m fort;full rate plein tarif;full stop (punctuation mark) point m;full time temps m complet;full warranty garantie totale;full weight poids m justeTenon Group, the AIM-listed accountancy consolidator, has said it will move up to a full listing on the London Stock Exchange - but not until September 2003 at the earliest, writes Philip Smith. The original intention had been for the company to make the switch this year, but chief executive Ian Buckley admitted that would no longer be possible and could be as late as March 2004.
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20 marginal
(business, profit) marginal(e)marginal cost coût m marginal;marginal costing méthode f des coûts marginaux;marginal cost pricing méthode des coûts marginaux;marginal disinvestment désinvestissement m marginal;marginal profit bénéfice m marginal;marginal productivity productivité f marginale;marginal relief dégrèvement m marginal;marginal return on capital rendement m marginal du capital;marginal revenue revenu m marginal;marginal utility utilité f marginale;marginal value valeur f marginale
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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
costing — n. cost accounting. [British] [WordNet 1.5] … The Collaborative International Dictionary of English
costing — (izg. kòstīng) m DEFINICIJA ekon. proces utvrđivanja i obračunavanja troškova poslovanja ETIMOLOGIJA engl … Hrvatski jezični portal
costing — ► NOUN ▪ the estimated cost of producing or undertaking something … English terms dictionary
costing — UK [ˈkɒstɪŋ] / US [ˈkɔstɪŋ] noun [countable/uncountable] Word forms costing : singular costing plural costings calculation of the expected cost of a plan, business proposal etc … English dictionary
Costing — Cost Cost (k[o^]st; 115), v. t. [imp. & p. p. {Cost}; p. pr. & vb. n. {Costing}.] [OF. coster, couster, F. co[^u]ter, fr. L. constare to stand at, to cost; con + stare to stand. See {Stand}, and cf. {Constant}.] 1. To require to be given,… … The Collaborative International Dictionary of English
costing — cost|ing [ˈkɔstıŋ US ˈko:st ] n [U and C] the process of calculating the cost of a future business activity, product etc, or the calculation itself ▪ the planning and costing of staffing levels ▪ We were asked to prepare detailed costings for the … Dictionary of contemporary English
costing — [[t]kɒ̱stɪŋ, AM kɔ͟ːst [/t]] costings N VAR A costing is an estimate of all the costs involved in a project or a business venture. [mainly BRIT] We ll put together a proposal, including detailed costings, free of charge. Syn: estimate (in AM, use … English dictionary
costing — / kɒstɪŋ/ noun a calculation of the manufacturing costs, and so the selling price of a product ● The costings give us a retail price of $2.95. ● We cannot do the costing until we have details of all the production expenditure … Marketing dictionary in english
costing — / kɒstɪŋ/ noun a calculation of the manufacturing costs, and so the selling price, of a product ● The costings give us a retail price of $2.95. ● We cannot do the costing until we have details of all the production expenditure … Dictionary of banking and finance
costing nothing — index free (at no charge) Burton s Legal Thesaurus. William C. Burton. 2006 … Law dictionary