overhead absorption - vertaling naar Engels
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overhead absorption - vertaling naar Engels

THEOREM
Absorption identities; Absorption Identities; Absorption Law; Absorption laws; Absorption identity

overhead absorption      

бухгалтерский учет

поглощение [распределение] накладных расходов [затрат] (процесс отнесения накладных расходов на себестоимость продукции, используемый в системе калькулирования с полным поглощением затрат; осуществляется при помощи ставки поглощения накладных расходов)

синоним

cost absorption; cost application; absorption; overhead application; overhead allocation

Смотрите также

absorbed overhead; overhead rate; overapplied overhead; underapplied overhead; absorption costing; man-hour method; machine-hour method

overhead cost         
  • A standard break-even analysis chart
  • The rent for factory buildings is considered a manufacturing overhead
ONGOING OPERATING EXPENSE WHICH DO NOT DIRECTLY GENERATE PROFITS, BUT WHICH IS VITAL TO TO PROFIT MAKING
Overhead Costs; Overhead cost; Business overhead expense; Oncost; Business overhead; Overhead expenses; Administrative overhead; Overheads; Establishment charges; Overhead costs

бухгалтерский учет

накладные расходы [затраты] [издержки] (любые затраты, которые невозможно непосредственно отнести на себестоимость определенной продукции (обычно это все затраты, кроме прямых затрат труда и материалов), напр., затраты на аренду помещений, электроэнергию, канцелярские товары и другие расходы на хозяйственное обслуживание производства и управления; подразделяются на производственные накладные расходы, административные накладные расходы, накладные расходы по сбыту, накладные расходы на исследования и разработки)

косвенные затраты (в межотраслевом балансе: затраты, которые входят в данный продукт через затраты сопряженных отраслей)

синоним

overhead expenses; overhead charges; overheads; oncost; supplementary cost; indirect cost; indirect expenditures; indirect inputs; burden cost; overhead; burden

overhead expenses         
  • A standard break-even analysis chart
  • The rent for factory buildings is considered a manufacturing overhead
ONGOING OPERATING EXPENSE WHICH DO NOT DIRECTLY GENERATE PROFITS, BUT WHICH IS VITAL TO TO PROFIT MAKING
Overhead Costs; Overhead cost; Business overhead expense; Oncost; Business overhead; Overhead expenses; Administrative overhead; Overheads; Establishment charges; Overhead costs
накладные расходы

Definitie

overheads
The overheads of a business are its regular and essential expenses, such as salaries, rent, electricity, and telephone bills. (BUSINESS)
We are having to cut our costs to reduce overheads and remain competitive.
N-PLURAL

Wikipedia

Absorption law

In algebra, the absorption law or absorption identity is an identity linking a pair of binary operations.

Two binary operations, ¤ and ⁂, are said to be connected by the absorption law if:

a ¤ (ab) = a ⁂ (a ¤ b) = a.

A set equipped with two commutative and associative binary operations {\displaystyle \scriptstyle \lor } ("join") and {\displaystyle \scriptstyle \land } ("meet") that are connected by the absorption law is called a lattice; in this case, both operations are necessarily idempotent.

Examples of lattices include Heyting algebras and Boolean algebras, in particular sets of sets with union and intersection operators, and ordered sets with min and max operations.

In classical logic, and in particular Boolean algebra, the operations OR and AND, which are also denoted by {\displaystyle \scriptstyle \lor } and {\displaystyle \scriptstyle \land } , satisfy the lattice axioms, including the absorption law. The same is true for intuitionistic logic.

The absorption law does not hold in many other algebraic structures, such as commutative rings, e.g. the field of real numbers, relevance logics, linear logics, and substructural logics. In the last case, there is no one-to-one correspondence between the free variables of the defining pair of identities.

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