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4 thoradh

  1. BUSINESS AND COMPETITION|accounting · FINANCE

    #623388

    IATE #1239624
    forchostais Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs '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.' Tagairt "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
    Sainmhíniú Kosten, die den Selbstkosten eines Erzeugnisses oder einer Leistung nur mittelbar, meistens über eine Kostenstelle, zugerechnet werden Tagairt International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    indirect costs
    en
    Sainmhíniú costs associated with providing and maintaining manufacturing or working environment Tagairt Masoom, K., The Entrepreneur's Dictionary of Business and Financial Terms, Partridge, 2014, s. 389
    Nóta For example: renting the building, heating and lighting the work area and maintenance of the facilities.
    coûts indirects
    fr
    Sainmhíniú 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 Tagairt 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)
  2. FINANCE|financing and investment|financing|financing policy|corporate finance · BUSINESS AND COMPETITION|accounting

    #677740

    IATE #1126708
    forchostais Tagairt Foclóir Staidéir Ghnó ;Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Gemeinkosten
    de
    Sainmhíniú Kosten, die sich im Gegensatz zu den Einzelkosten nicht direkt, sondern nur mit Hilfe von Verteilungsschlüsseln den Kostenstellen oder Kostenträgern zuordnen lassen Tagairt "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
    Sainmhíniú expenses incurred to support a business while not being directly related to a specific product or service Tagairt "investopedia.com > Education - Dictionary > Overhead (4.10.2021) - What Is Overhead?"
    Nóta "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
    Sainmhíniú 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 Tagairt "Vitrine linguistique de l'Office québécois de la langue française > Grand dictionnaire terminologique > frais généraux (9.6.2023)"
    Nóta "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."
  3. FINANCE|financial institutions and credit

    #686027

    IATE #3592356
    forchostais sheasta Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs '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.' Tagairt "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
    Sainmhíniú fixer Anteil der Kosten, die einem Kostenträger (Produkt, Dienstleistung, Auftrag) nicht direkt zugerechnet werden können Tagairt "ControllinBlog > Gemeinkosten (22.7.2021)"
    fixed overheads | fixed overhead costs | fixed overhead
    en
    Sainmhíniú ongoing expenses involved in operating a business, that do not change even while the volume of activity changes Tagairt "COM-FR, based on:Investopedia > How Are Fixed and Variable Overhead Different? (8.4.2022)"
    Nóta 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
    Sainmhíniú pour une entreprise, coûts constants comme par exemple les salaires, la location des bureaux ou les assurances Tagairt "COM-FR, d’après Investopedia > Recherche: article écrit par Steven Nickolas: «How Are Fixed and Variable Overhead Different?» (12.1.2021)"
  4. FINANCE|financing and investment|financing|financing policy|corporate finance · BUSINESS AND COMPETITION|accounting

    #601658

    IATE #131180
    costais díola, ghinearálta agus riaracháin Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs '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.' Tagairt "Rialachán (AE) Uimh. 1035/2016 maidir le cosaint i gcoinne praghsála díobhálaí soithí, CELEX:32016R1035/GA"
    costais SGA Tagairt 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
    Sainmhíniú 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 Tagairt "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