-
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.
См. также в других словарях:
historic costs accounting — The carrying of assets in the balance sheet at their original (or historic) cost. Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 … Law dictionary
accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… … Financial and business terms
Accounting software — is application software that records and processes accounting transactions within functional modules such as accounts payable, accounts receivable, payroll, and trial balance. It functions as an accounting information system. It may be developed… … Wikipedia
Accounting reform — is an expansion to accounting rules that goes beyond the realm of financial measures for both individual economic entities and national economies. It is advocated by those who consider the focus of the present standards and practices wholly… … Wikipedia
accounting system — ➔ system * * * accounting system UK US noun ACCOUNTING ► [C] a particular way in which a company or organization records and reports its financial information: »Your accounting system needs to be designed to track costs and monitor all company… … Financial and business terms
Costs — may refer to: Costs (English law) Cost (General) Economic cost Accounting cost This disambiguation page lists articles associated with the same title. If an internal link led you h … Wikipedia
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
Accounting Profit — A company s total earnings, calculated according to Generally Accepted Accounting Principles (GAAP), and includes the explicit costs of doing business, such as depreciation, interest and taxes. Accounting profits tend to be higher than economic… … Investment dictionary
accounting — I (New American Roget s College Thesaurus) Keeping of financial records Nouns 1. (act of accounting) accounting, accountance, accountancy, bookkeeping, audit, calculation (See numeration), commercial or business arithmetic; cost or managerial… … English dictionary for students
Accounting method — In computational complexity theory, the accounting method is a method of amortized analysis based on accounting. The accounting method often gives a more intuitive account of the amortized cost of an operation than either aggregate analysis or… … Wikipedia
Accounting methods — Cash basisCash basis accounting is a method of bookkeeping that records financial events based on cash flows and cash position. Revenue is recognized when cash is received and expense is recognized when cash is paid. In cash basis accounting,… … Wikipedia