Gaois

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3 results

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

    #620085

    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."
  2. BUSINESS AND COMPETITION|accounting · FINANCE

    #623388

    IATE #1239624
    forchostais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Déanfaidh an Coimisiún a áirithiú go bhfanfaidh méid iomlán na bhforchostas a bhainfidh le bunú agus cur chun feidhme na saoráide, lena n-áirítear táillí bainistíochta agus costais cháilithe eile, arna sonrascadh ag na hidirghabhálaithe airgeadais, chomh teoranta agus is féidir, i gcomhréir leis an gcleachtas is fearr le haghaidh ionstraimí comhchosúla agus cáilíocht riachtanach na saoráide á cosaint ag an am céanna.' Reference "Rialachán (AE) Uimh. 1233/2010 lena leasaítear Rialachán (CE) Uimh. 663/2009 lena mbunaítear clár chun cabhrú leis an téarnamh eacnamaíoch trí chúnamh airgeadais Comhphobail a dheonú ar thionscadail i réimse an fhuinnimh, CELEX:32010R1233/GA"
    indirekte Kosten | Gemeinkosten
    de
    Definition Kosten, die den Selbstkosten eines Erzeugnisses oder einer Leistung nur mittelbar, meistens über eine Kostenstelle, zugerechnet werden Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    indirect costs
    en
    Definition costs associated with providing and maintaining manufacturing or working environment Reference Masoom, K., The Entrepreneur's Dictionary of Business and Financial Terms, Partridge, 2014, s. 389
    Comment For example: renting the building, heating and lighting the work area and maintenance of the facilities.
    coûts indirects
    fr
    Definition frais engagés pour fabriquer des biens ou rendre des services, qu'il n'est pas possible ou peu pratique d'imputer directement aux produits fabriqués ou aux services rendus Reference COM-FR d'après le dictionnaire de la comptabilité et de la gestion financière, L. Ménard e.a., 3 e éd. (2011), Institut canadien des comptables agréés, ISBN 978-1-55385-575-0 (16.8.2019)
  3. FINANCE|financing and investment|financing|financing policy|corporate finance · BUSINESS AND COMPETITION|accounting

    #601658

    IATE #131180
    costais díola, ghinearálta agus riaracháin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Ar na nithe a ndéanfar coigeartú ina leith, beidh na nithe sin a ghlacann ceannaitheoir chuige féin de ghnáth ach a íocann aon pháirtí, bíodh an páirtí sin laistigh nó lasmuigh den Aontas, ar cosúil go bhfuil sé comhlachaithe leis an tógálaí long nó leis an gceannaitheoir nó go bhfuil socrú cúitimh aige leis, lena n-áirítear na gnáthchostais iompair, árachais, láimhseála, lódála agus choimhdeacha, gnáthdhleachtanna custaim agus cánacha eile atá le híoc sa tír allmhairiúcháin i dtaca le ceannach an tsoithigh agus corrlach réasúnta do chostais díola, ghinearálta agus riaracháin, agus don bhrabús.' Reference "Rialachán (AE) Uimh. 1035/2016 maidir le cosaint i gcoinne praghsála díobhálaí soithí, CELEX:32016R1035/GA"
    costais SGA Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    SAG | Vertriebs-, Verwaltungs- und Gemeinkosten | VVG-Kosten | Vertriebs-, Gemein- und Verwaltungskosten | Vertriebs-, Verwaltungs- und sonstige Gemeinkosten
    de
    selling, general and administrative costs | SG&A costs | selling, general and administrative expenses | SG&A expenses | SGA expenses | SGA costs | SGA | SG&A | administrative, selling and general costs
    en
    Definition sum of all costs, reported on the income statement, not directly tied to making a product or performing a service, such the costs to sell and deliver products and services and the costs to manage the company Reference "COM-Terminology Coordination, based on:investopedia.com > Education - Dictionary > S > Selling, General & Administrative Expense (SG&A) (4.10.2021)"
    frais de vente, dépenses administratives et autres frais généraux | frais de vente, frais généraux et dépenses administratives
    fr