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1 variable costs
вир., бухг. змінні витрати; змінні виробничі витративитрати, які змінюються згідно з рівнем виробництва чи діяльності; ♦ до змінних витрат відносять витрати на робочу силу, основні й допоміжні матеріали тощо═════════■═════════to calculate the variable costs підраховувати/підрахувати змінні витрати; to cover the variable costs покривати/покрити змінні витрати; to meet the variable costs оплачувати/оплатити витрати • покривати/покрити змінні витрати; to pay the variable costs оплачувати/оплатити змінні витрати; to work out the variable costs обраховувати/обрахувати змінні витратипр. fixed costs* * *змінні затрати; змінні витрати -
2 fixed costs
вир., бухг. постійні витрати; фіксовані витративитрати, які не залежать від змін у господарській діяльності; ♦ до постійних витрат належать оклади персоналу (salary), місцевий податок, рента (rent¹), страхові платежі тощо═════════□═════════to calculate the fixed costs підраховувати/підрахувати фіксовані витрати; to cover the fixed costs покривати/покрити фіксовані витрати; to meet the fixed costs оплачувати/оплатити фіксовані витрати • покривати/покрити фіксовані витрати; to pay the fixed costs оплачувати/оплатити фіксовані витрати • сплачувати/сплатити фіксовані витрати; to work out the fixed costs обраховувати/обрахувати фіксовані витратиfixed costs:: overheads:: fixed overhead costs:: burden:: nonvariable costsпр. variable costs
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