Gaois

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3 results

  1. FINANCE|financing and investment|financing|financing policy|corporate finance · BUSINESS AND COMPETITION|accounting

    #677740

    IATE #1126708
    forchostais Reference Foclóir Staidéir Ghnó ;Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Gemeinkosten
    de
    Definition Kosten, die sich im Gegensatz zu den Einzelkosten nicht direkt, sondern nur mit Hilfe von Verteilungsschlüsseln den Kostenstellen oder Kostenträgern zuordnen lassen Reference "Council-DE nach BWL-Lexikon > Startseite > Alle Lektionen > Rechnungswesen > KLR: Kosten- und Leistungsrechnung > Kostenarten > Gemeinkosten (8.8.2023)"
    overheads | overhead costs | overhead expenses | overhead | general costs | oncosts | general expenses
    en
    Definition expenses incurred to support a business while not being directly related to a specific product or service Reference "investopedia.com > Education - Dictionary > Overhead (4.10.2021) - What Is Overhead?"
    Comment "1) Overhead costs can be: 1) fixed (they are the same amount every time), 2) variable (they increase or decrease depending on the entity's activity level), or 3) semi-variable, meaning that some portion of the expense is incurred no matter what, and the other portion depends on the level of business activity (e.g. utility costs with a base charge and the remainder of the charges being based on usage).2) Overhead costs are often assimilated to indirect costs, but some overhead costs can be directly attributed to a project and are direct costs."
    frais généraux | frais indirects | dépenses indirectes
    fr
    Definition coûts qui ne peuvent être directement attachés à des catégories spécifiques de production, c'est-à-dire principalement les coûts fixes (par ex. la dépréciation) et les coûts communs (par ex. pour une opération forestière certaines dépenses d'administration) dans la mesure où ils s'opposent aux coûts directs tels que la nourriture des employés Reference "Vitrine linguistique de l'Office québécois de la langue française > Grand dictionnaire terminologique > frais généraux (9.6.2023)"
    Comment "Une distinction est parfois opérée entre frais généraux et coûts indirects, car une partie des frais généraux est susceptible de se rattacher à un projet et peut donc relever des coûts directs."
  2. FINANCE|financial institutions and credit

    #686027

    IATE #3592356
    forchostais sheasta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Beidh ar a laghad aon ochtú de na forchostais sheasta arna dtabhú ag an mbainisteoir an bhliain roimhe sin ina gcistí dílse i gcónaí. Féadfaidh údarás inniúil an Bhallstát bhaile an ceanglas sin a choigeartú i gcás inar tháinig athrú ábharach ar ghnó an bhainisteora ón mbliain roimhe sin.' Reference "Rialachán (AE) 2017/1991 lena leasaítear Rialachán (AE) Uimh. 345/2013 maidir le cistí caipitil fiontair Eorpacha agus Rialachán (AE) Uimh. 346/2013 maidir le cistí fiontraíochta sóisialta Eorpacha (Téacs atá ábhartha maidir le LEE), CELEX:32017R1991/GA"
    fixe Gemeinkosten
    de
    Definition fixer Anteil der Kosten, die einem Kostenträger (Produkt, Dienstleistung, Auftrag) nicht direkt zugerechnet werden können Reference "ControllinBlog > Gemeinkosten (22.7.2021)"
    fixed overheads | fixed overhead costs | fixed overhead
    en
    Definition ongoing expenses involved in operating a business, that do not change even while the volume of activity changes Reference "COM-FR, based on:Investopedia > How Are Fixed and Variable Overhead Different? (8.4.2022)"
    Comment 1. Examples of fixed overhead costs include: rent of the production facility or corporate office, salaries of plant managers and supervisors, depreciation expense of fixed assets, taxes and insurance.2. In EU legislation the term fixed overheads is used almost exclusively in the context of own funds requirements for investment firms. These overheads are defined in Regulation (EU) 2015/488, nevertheless, not by listing all cost items that would have to be included as fixed overheads, but using a subtractive approach based on deducting certain variable cost items [listed in Article 34b(2) of Regulation (EU) No 241/2014] from the total expenses calculated according to the applicable accounting framework.
    frais généraux fixes
    fr
    Definition pour une entreprise, coûts constants comme par exemple les salaires, la location des bureaux ou les assurances Reference "COM-FR, d’après Investopedia > Recherche: article écrit par Steven Nickolas: «How Are Fixed and Variable Overhead Different?» (12.1.2021)"