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1 direct labour
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2 ♦ foreign
♦ foreign /ˈfɒrən/a.1 straniero; forestiero; estero: foreign countries, paesi stranieri; foreign languages, lingue straniere; foreign affairs, affari esteri; foreign flag, bandiera estera; foreign trade, commercio estero (o con l'estero)3 ( solo pred.) estraneo; non familiare; sconosciuto; alieno: ideas foreign to the main theme, idee estranee al tema principale; He spoke in a language that was foreign to me, ha parlato in una lingua a me sconosciuta; Rudeness is foreign to his nature, la scortesia è estranea al suo carattere● (econ.) foreign aid, aiuti ai paesi esteri □ (in GB, dal 1968) the Foreign and Commonwealth Office ► FCO □ (econ., fin.) foreign balance, saldo con l'estero □ (comm.) foreign bill, cambiale estera □ (med.) foreign body, corpo estraneo □ ( banca) foreign borrowings, provvista in valuta estera □ foreign correspondent, (comm. est.) corrispondente all'estero; ( anche) corrispondente in lingue estere; (giorn.) corrispondente dall'estero □ (fin.) foreign currency, divisa (o valuta) estera □ (econ.) foreign demand, domanda estera □ (econ.) foreign direct investment, investimento diretto estero □ foreign exchange, cambio valutario; = foreign currency ► sopra □ (econ.) foreign debt, debito estero □ foreign-exchange broker, intermediario di cambio; cambista □ (fin.) foreign-exchange dealer, cambiavalute □ (fin.) foreign-exchange market, mercato valutario; mercato dei cambi □ (fin.) foreign-exchange rate, tasso (o corso) di cambio □ (fin.) foreign-exchange reserves, riserve valutarie □ (fin.) foreign-exchange restrictions, restrizioni valutarie □ (comput.) foreign key, chiave esterna □ (econ.) foreign labour, manodopera straniera □ (mil.) the Foreign Legion, la legione straniera □ foreign-made, fabbricato all'estero; di produzione estera □ (polit.) foreign minister, ministro degli esteri □ (in GB, fino al 1968) the Foreign Office, il Ministero degli esteri □ (econ.) foreign-owned company, azienda a capitale straniero □ (in GB) Foreign Secretary, Ministro degli esteri □ (in USA) the Foreign Service, la diplomazia; il corpo diplomatico □ (lett.) foreign soil, terra straniera.
См. также в других словарях:
direct labour — ➔ labour * * * direct labour UK US noun [U] UK ► (US direct labor) ACCOUNTING the workers who are directly involved in producing goods or supplying services, or the cost of paying those workers: »Direct labor costs are rising in the manufacturing … Financial and business terms
direct labour — noun Labour employed directly, not through a contractor • • • Main Entry: ↑direct … Useful english dictionary
Direct labour cost variance — is the difference between the standard cost for actual production and the actual cost in production.[1] There are two kinds of labour variances. Labour Rate Variance is the difference between the standard cost and the actual cost paid for the… … Wikipedia
direct labour hour rate — labour hour rate 1) The individual rate of pay per hour paid to operators categorized as direct labour 2) An absorption rate used in absorption costing. It is obtained by the following formula: (budgeted cost centre overheads)/(budgeted direct… … Accounting dictionary
direct labour cost — direct wages Expenditure on wages paid to those operators who are directly concerned with the production of a product, service, or cost unit It is one of the cost classifications making up the direct cost of a cost unit; it is quantified as the… … Big dictionary of business and management
direct labour cost — direct wages Expenditure on wages paid to those operators who are directly concerned with the production of a product, service, or cost unit. It is one of the cost classifications making up the prime cost of a cost unit; it is quantified as the… … Accounting dictionary
direct labour efficiency variance — In a standard costing system, a variance arising as part of the direct labour total cost variance. It compares the actual labour time taken to carry out an activity with the standard time allowed and values the difference at the standard direct… … Accounting dictionary
direct labour total cost variance — The combination of the direct labour rate of pay variance and the direct labour efficiency variance; it compares the actual cost and the standard cost of the direct labour incurred in carrying out the actual production. The formula for this… … Accounting dictionary
direct labour rate of pay variance — In a standard costing system, a variance arising as part of the direct labour total cost variance. It compares the actual rate paid to direct labour for an activity with the standard rate of pay allowed for that activity for the actual hours… … Accounting dictionary
direct labour hour — An hour spent working on a product, service, or cost unit produced by an organization by those operators whose time can be directly traced to the production. The direct labour hour is sometimes used as a basis for absorbing manufacturing… … Accounting dictionary
direct labour — /dərɛkt ˈleɪbə/ (say duhrekt laybuh) noun the direct employment of labour in the building industry by the promoter of the work instead of through a contractor. Also, direct labor …