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overhead account

См. также в других словарях:

  • Overhead (computing) — In computer science, overhead is generally considered any combination of excess or indirect computation time, memory, bandwidth, or other resources that are required to attain a particular goal. It is a special case of engineering overhead.… …   Wikipedia

  • account — /euh kownt /, n. 1. an oral or written description of particular events or situations; narrative: an account of the meetings; an account of the trip. 2. an explanatory statement of conduct, as to a superior. 3. a statement of reasons, causes, etc …   Universalium

  • overhead expenditure variance — expenditure variance In a system of standard costing, the variance arising from the difference between the budgeted overhead allowance and the actual overhead incurred. This can be analysed into fixed overhead expenditure variance and variable… …   Accounting dictionary

  • overhead — Synonyms and related words: above, abovestairs, airward, aloft, aloof, budget, budget items, burden of expenditure, carrying charge, ceiling, charges, cost, cost of living, cost of living allowance, cost of living index, costs, direct costs,… …   Moby Thesaurus

  • Variable Overhead Efficiency Variance — The difference between actual variable overhead based on the true time taken to manufacture a product, and standard variable overhead based on the time budgeted for it. It arises from variance in productive efficiency. For example, the number of… …   Investment dictionary

  • Merchant account — A merchant account is a type of bank account that allows businesses to accept payments by debit or credit cards. A merchant account is established under an agreement between an acceptor and a merchant acquiring bank for the settlement of credit… …   Wikipedia

  • absorption account — An account opened when a system of double entry cost accounting is in operation to show the amount of overhead that has been absorbed by the production …   Accounting dictionary

  • postal account — / pəυst(ə)l əˌkaυnt/ noun a bank account where all dealings are done by post, so reducing overhead costs and allowing a higher interest to be paid …   Dictionary of banking and finance

  • manufacturing account — manufacturing statement An accounting statement forming part of the internal final accounts of a manufacturing organization; for a particular period, it is constructed to show, inter alia, prime cost of production, manufacturing overhead, total… …   Accounting dictionary

  • manufacturing account — manufacturing statement An accounting statement forming part of the internal final accounts of a manufacturing organization; for a particular period, it is constructed to show, inter alia, direct cost of sales, manufacturing overhead, total… …   Big dictionary of business and management

  • Electrical conductor — Overhead conductors carry electric power from generating stations to customers. In physics and electrical engineering, a conductor is a material which contains movable electric charges. In metallic conductors such as copper or aluminum, the… …   Wikipedia

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