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1 распределение накладных расходов
Banks. Exchanges. Accounting. (Russian-English) > распределение накладных расходов
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2 Verteilung
Verteilung f 1. BÖRSE, FIN apportionment, distribution; 2. PAT apportionment; 3. RW allotment, apportionment; 4. LOGIS distribution, allotment; 5. WIWI distribution* * *f 1. <Börse, Finanz> apportionment, distribution; 2. < Patent> apportionment; 3. < Rechnung> allotment, apportionment; 4. < Transp> distribution, allotment; 5. <Vw> distribution* * *Verteilung
distribution, division, dispensation, share-out, (Anordnung) disposition, arrangement, (Aufgaben) assignment, (Streuung) dispersal, (Zuteilung) allotment, allocation, partition, array, apportionment;
• anteilige (anteilsmäßige) Verteilung pro-rata (proportional) distribution;
• mangelhafte Verteilung maldistribution;
• prozentuale Verteilung percentage distribution;
• quotenmäßige Verteilung prorata distribution;
• ungleichmäßige Verteilung uneven distribution;
• verhältnismäßige Verteilung repartition;
• Verteilung von Arbeitskräften allocation of manpower;
• Verteilung der Ausgaben breakdown of expenditures;
• Verteilung der Bevölkerung distribution of population;
• Verteilung einer Dividende distribution (declaration) of dividend;
• Verteilung des Einkommens income distribution;
• Verteilung der Finanzlasten distribution of the financial burden;
• Verteilung der Gemeinschaftshilfen (EU) distribution of Community aid;
• Verteilung der Geschäftskosten overhead allocation;
• Verteilung des Gesellschaftergewinns distribution of partnership profit and loss;
• Verteilung durch den Handel physical distribution;
• Verteilung durch einen ausgewählten Händlerkreis selective distribution;
• höchst zulässige Verteilung auf mehrere Jahre (Einkommensteuer) maximum time apportionment;
• Verteilung der Konkursmasse distribution of assets (of a bankrupt), division of a bankrupt’s estate;
• Verteilung von Kontingenten allocation of quotas;
• Verteilung der Kosten distribution (allocation) of expenses, apportionment (allocation) of costs, cost allocation;
• Verteilung von kostenlosen Mustern distribution of free samples;
• Verteilung eines Nachlasses distribution of a deceased’s estate, distribution and partition (US);
• Verteilung von Nahrungsmitteln dispensation of food;
• Verteilung von Quoten allocation of quotas;
• Verteilung des Reingewinns distribution of the net gain;
• Verteilung des Risikos spread of risk;
• Verteilung der Steuerlast incidence of a tax;
• Verteilung einer Superdividende cutting a melon (US);
• Verteilung des Volkseinkommens distribution of wealth;
• zur Verteilung bringen to distribute. -
3 Aufteilung
Aufteilung f 1. BANK split; 2. FIN apportionment; 3. GEN break-up, apportionment (anteilige Festlegung); allocation (Zuteilung); 4. GRUND apportionment; 5. MGT subdivision; 6. PAT apportionment; 7. RW apportionment, division; 8. RECHT distribution (Grundbesitz); 9. V&M partition, carving-up, division; 10. ADMIN break-up, partition; 11. WIWI fragmentation (eines Marktes)* * *f 1. < Bank> split; 2. < Finanz> apportionment; 3. < Geschäft> break-up, anteilige Festlegung apportionment, Zuteilung allocation; 4. < Grund> apportionment; 5. < Mgmnt> subdivision; 6. < Patent> apportionment; 7. < Rechnung> apportionment, division; 8. < Recht> Grundbesitz distribution; 9. <V&M> partition, carving-up, division; 10. < Verwalt> break-up, partition; 11. <Vw> eines Marktes fragmentation* * *Aufteilung
distribution, partition, portionment, (Gewinne) apportionment, (Grundstücke) parcel(l)ing, (Kosten) allocation;
• anteilsmäßige Aufteilung prorata apportionment, proration (US);
• prozentuale Aufteilung distribution on a percentage basis;
• regionale Aufteilung regional division;
• verhältnismäßige Aufteilung prorata apportionment;
• Aufteilung des Absatzmarktes market segmentation; Aufteilung
• der Fangrechte (Fishereirecht, EU) allocation of catch quotas;
• Aufteilung des Frachtgeschäfts cargo sharing;
• Aufteilung der Generalkosten overhead allocation;
• Aufteilung des Gesellschaftsgewinns distribution of partnership profit;
• Aufteilung unter den Gläubigern distribution among the creditors;
• Aufteilung der Grundstückspacht apportionment of rent;
• Aufteilung im Innenverhältnis equitable apportionment;
• Aufteilung eines Kundenstammes assignment of customers;
• Aufteilung der Provisionsgebühr division of commission;
• Aufteilung der Sicherheiten marshalling of securities (assets);
• Aufteilung des Urlaubs staggering of the holiday;
• Aufteilung des Werbeetats assignment of advertising expenditure;
• Aufteilung auf verschiedene Werbeträger media allocation. -
4 распределение накладных расходов
1) Economy: overhead reapportionment, reapportionment of cost2) Accounting: overhead allocationУниверсальный русско-английский словарь > распределение накладных расходов
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5 Umlage
Umlage f 1. FIN contribution, levy; 2. RW allocation* * ** * *Umlage
levy, charge levied on, rate (Br.), assessment (US), (Spende) contribution, (Verteilung) allocation, apportionment;
• noch nicht bewilligte Umlage unliquidated encumbrance;
• rückständige Umlagen delinquent special assessments (US);
• städtische Umlage assessment, rating, local tax, county rate (Br.);
• Umlage für Anlieger special assessment (US);
• Umlage von Aufwendungen expense distribution;
• Umlage von Gemeinkosten allocation (apportionment) of indirect cost;
• Umlage der laufenden Kosten overhead allocation;
• Umlagen und Steuern rates and taxes;
• von einer Umlage befreien to derate (Br.);
• sich an einer Umlage nicht beteiligen to contract out of payment of a levy;
• Beiträge durch Umlage erheben to impose a contribution;
• Umlagen herabsetzen to reduce the rates;
• j. zu einer Umlage heranziehen to rate (assess) s. o.;
• Umlagebefreiung derating (Br.);
• Umlagebehörde assessment office, rating authority (Br.);
• Umlagebescheid precept;
• Umlagebezirk rating area (Br.), assessment district;
• Umlageerhebung rating (Br.), assessment;
• Umlageermäßigung reduction of rates, rate reduction. -
6 Betriebsabrechnungsbogen
Betriebsabrechnungsbogen m (BAB) BIL, RW expense [cost] distribution sheet, assignment sheet for non-manufacturing cost, overhead allocation sheet, cost apportionment sheet, overhead distribution sheet (verteilt die primären Gemeinkosten nach dem Verursachungsprinzip auf die Kostenstellen; wird nur noch für Lehrzwecke verwendet, for teaching purposes only)* * *Betriebsabrechnungsbogen
master summary (expense distribution, operation) sheetBusiness german-english dictionary > Betriebsabrechnungsbogen
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7 BAB
BAB (Abk. für Betriebsabrechnungsbogen) BIL, RW expense distribution sheet, cost distribution sheet, assignment sheet for non-manufacturing cost, overhead allocation sheet, cost apportionment sheet, overhead distribution sheet (verteilt die primären Gemeinkosten nach dem Verursachungsprinzip auf die Kostenstellen; wird nur noch für Lehrzwecke verwendet, for teaching purposes only) -
8 Gemeinkostenumlage
Gemeinkostenumlage f ADMIN allocation of overheads* * *f < Verwalt> allocation of overheads* * *Gemeinkostenumlage
overhead distribution, apportionment of indirect costs
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