overhead expenditure

overhead expenditure
n.经常开支

English-Chinese dictionary of mining (英汉矿业大词典). 2013.

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  • overhead expenditure variance — expenditure variance In a system of standard costing, the variance arising from the difference between the budgeted overhead allowance and the actual overhead incurred. This can be analysed into fixed overhead expenditure variance and variable… …   Accounting dictionary

  • fixed overhead expenditure variance — In a system of standard costing, the difference arising between the fixed overhead budgeted and the fixed overhead incurred. See: overhead expenditure variance …   Accounting dictionary

  • variable overhead expenditure variance — In a system of standard costing, the difference arising between the variable overhead budgeted and the variable overhead incurred. See: overhead expenditure variance …   Accounting dictionary

  • expenditure variance — See: overhead expenditure variance …   Accounting dictionary

  • Отклонение переменных производственных накладных расходов по затратам (VARIABLE PRODUCTION OVERHEAD EXPENDITURE VARIANCE)  — Разность между фактически отработанными часами прямого труда, умноженными на нормативную ставку переменных накладных расходов, и фактическими переменными накладными расходами …   Словарь терминов по управленческому учету

  • Overhead (business) — In business, overhead or overhead expense refers to an ongoing expense of operating a business (also known as Operating Expenses rent, gas/electricity, wages etc.). The term overhead is usually used to group expenses that are necessary to the… …   Wikipedia

  • overhead — Synonyms and related words: above, abovestairs, airward, aloft, aloof, budget, budget items, burden of expenditure, carrying charge, ceiling, charges, cost, cost of living, cost of living allowance, cost of living index, costs, direct costs,… …   Moby Thesaurus

  • expenditure — I (New American Roget s College Thesaurus) n. expense[s], outlay, spending, payment, cost[s]; disbursement, outgo, overhead; purchase; price. See accounting. II (Roget s IV) n. Syn. outgo, investment, payment; see expense 1 . III (Roget s 3… …   English dictionary for students

  • overhead — I (New American Roget s College Thesaurus) n. costs, expenditure, outlay, capital, investment. See price. adv. above (see height). II (Roget s IV) modif. Syn. above, aloft, hanging; see over 1 . n. Syn. expenses, cost, rent, insurance,… …   English dictionary for students

  • expenditure — n 1. disbursement, outlay, expense; cost, charge, price, fee; overhead, general costs, outgo; payment, compensation, recompense, settlement; remuneration, reward, pay. 2. consumption, exhaustion, drain, depletion …   A Note on the Style of the synonym finder

  • fixed overhead total variance — In a system of standard costing, the total difference arising between the standard fixed overhead absorbed for the actual units produced and the actual fixed overhead expenditure incurred. See: overhead total variance …   Accounting dictionary

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