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Deutsch Englisch Übersetzung
Definition
Synonym
Gemeinkostenzuordnungsbasis
Deutsch Englisch Übersetzung
Gemeinkostenzuordnungsbasis
burden base
Gemeinkostenzuordnungsbasis
burden base
Gemeinkosten
indirect costs
Gemeinkosten, fixe Kosten
overhead costs
Gemeinkosten, fixe Kosten
overheads
Last, Gemeinkosten
burden
verrechnete Gemeinkosten
absorbed burden
Gemeinkosten
pl
Gemeinkosten verrechnen
overhead costs, overhead expenses, overheads
to allocate overhead expense
verrechnete Gemeinkosten
absorbed overhead
Gemeinkosten verrechnen
allocate overhead expense
Gemeinkosten
overhead costs
Gemeinkosten
overheads
Gemeinkosten
pl
; allgemeine Kosten
pl
econ.
Gemeinkosten verrechnen
overhead costs; overhead expenses; overheads; overhead; oncost
Br.
to allocate overhead expense
verrechnete Gemeinkosten
pl
absorbed overhead
Gemeinkosten
pl
; allgemeine Kosten
pl
; indirekte Kosten
pl
econ.
anteilige Gemeinkosten
überdeckte Gemeinkosten
umgelegte Gemeinkosten; verrechnete Gemeinkosten
die Gemeinkosten umlegen verrechnen
overhead cost; overhead costs; overhead; overheads; indirect cost; oncost
Br.
; burden cost
Am.
; burden
Am.
prorated overhead
overassigned overhead costs; overallocated overhead; overapplied overhead
absorbed overhead(s)
to allocate the overhead(s)
Gemeinkostenumlage
f
; Gemeinkostenverrechnung
f
; Umlage Verrechnung
f
von Gemeinkosten
econ.
adm.
allocation assignment absorption application of overhead (costs)
Gemeinkostenüberdeckung
f
; Ãœberdeckung
f
der Gemeinkosten
econ.
overabsorption overallocation overapplication of overhead (costs)
Gemeinkostenunterdeckung
f
; Unterdeckung
f
der Gemeinkosten
econ.
underabsorption underallocation underapplication of overhead (costs)
Gemeinkostenabweichung
f
econ.
overhead budget variance; overhead cost variance; overhead variance
Gemeinkostenplan
m
; Gemeinkostenbudget
n
econ.
overhead cost budget; overhead budget
Arbeitslohn
m
; Lohn
m
Arbeitslöhne
pl
; Löhne
pl
angemessene Löhne
existenzsichernder Lohn
gerechter Lohn
indirekte Löhne; nicht direkt zurechenbare Löhne; Gemeinkostenlöhne
pl
; Hilfslöhne
pl
Mindestlohn
m
Jahreslohn
m
Erhöhung der Löhne
Löhne angleichen
wage
wages
decent wages
living wage
fair wage
indirect wages; indirect labour costs
Br.
; indirect labor costs
Am.
; overhead labour costs
Br.
; overhead labor costs
Am.
minimum wage
annual wage
increase of wages
to equalize wages
Gemeinkostenmaterial
indirect material
Material
n
; Materialien
pl
; Utensilien
pl
; Bedarf
m
(in Zusammensetzungen)
Gemeinkostenmaterial
n
; Gemeinkostenmaterialien
pl
materials; supplies (in compounds)
overhead materials; overhead supplies; indirect materials; indirect supplies
Gemeinkostenplan
overhead budget
Finanzplanung
f
; Haushaltsplanung
f
; Budgetierung
f
; Budgetplanung
f
; Etataufstellung
f
fin.
Gemeinkostenplanung
f
financial planning; budgetary planning; budgeting; budget planning
overhead cost budgeting; overhead budgeting
Buchhaltung
f
; Buchführung
f
; Rechnungsführung
f
econ.
adm.
Betriebsbuchhaltung
f
BEBU ; Betriebsbuchführung
f
; kalkulatorische Buchführung; Kosten- und Leistungsrechnung
f
KLR ; Kosten- und Erlösrechnung
f
KER ; Kostenrechnung
f
; Betriebsergebnisrechnung
f
; Betriebsabrechnung
f
; internes Rechnungswesen
n
Finanzbuchhaltung
f
FIBU ; Geschäftsbuchhaltung
f
; kaufmännische Buchhaltung; pagatorische Buchführung; externes Rechnungswesen
einfache Buchhaltung; einfache Buchführung
doppelte Buchhaltung; doppelte Buchführung
elektronische Buchhaltung; elektronische Buchführung
Gemeinkostenrechnung
f
handschriftliche Buchhaltung; handschriftliche Buchführung
Kostenstellenrechnung
f
Lagerkostenrechnung
f
Lohnbuchhaltung
Dt.
Schw.
; Lohn- und Gehaltsabrechnung
Dt.
Schw.
; Lohn- und Gehaltsverrechnung
Ös.
; Lohnverrechnung
Ös.
; Personalverrechnung
Ös.
Maschinenbuchhaltung; Maschinenbuchführung
Steuerbuchhaltung
f
die Grundsätze ordnungsgemäßer Buchführung GoB
allgemein anerkannte Buchführungsgrundsätze
Buchführung
f
und Fakturierung
f
bookkeeping accounting; bookkeeping accountancy; bookkeeping
operational accounting; management accounting; managerial accounting; cost and performance accounting; cost accounting; shop accounting; internal accounting
financial bookkeeping; administrative accounting; external accounting
eingle-entry bookkeeping
double-entry bookkeeping
electronic bookkeeping
overhead accounting
manual bookkeeping
cost centre accounting
Br.
; cost center accounting
Am.
inventory cost accounting
wage accounting; personnel accounting; payroll accounting
Am.
machine bookkeeping
tax accounting
sound accounting practice
generally accepted accounting principles GAAP
Am.
accounting and billing
Gemeinkostensatz
burden rate
Durchschnitts-Gemeinkostensatz
m
average burden rate
Durchschnitts-Gemeinkostensatz
m
average overhead rate
Durchschnitts Gemeinkostensatz
average burden rate
Durchschnitts Gemeinkostensatz
average overhead rate
Durchschnitts-Gemeinkostensatz
m
average burden rate; average overhead rate
Gemeinkostensatz
m
; Gemeinkostenverrechnungssatz
m
; Gemeinkostenverrechnungsschlüssel
m
; Gemeinkostenumlageschlüssel
m
; Gemeinkostenschlüssel
m
; Gemeinkostenzuschlagssatz
m
; Gemeinkostenzuschlagsschlüssel
m
; Gemeinkostenzuschlag
m
econ.
durchschnittlicher Gemeinkostensatz
overhead cost absorption rate; absorption rate; overhead cost allocation rate; overhead rate; allocation rate; burden absorption rate
Am.
; burden rate
Am.
average overhead rate; average burden rate
Kostenstelle
f
econ.
adm.
Kostenstellen
pl
Gemeinkostenstelle
f
cost centre
Br.
; cost center
Am.
; expense centre
Br.
; expense center
Am.
cost centres; cost centers; expense centres; expense centers
overhead cost centre
Br.
; overhead cost center
Am.
; burden center
Am.
Gemeinkostenumlage
allocation of expense
Gemeinkostenumlage
f
allocation of overhead
Gemeinkostenumlage
allocation of overhead
Wertanalyse
f
econ.
Wertanalysen
pl
Gemeinkostenwertanalyse
f
value analysis
value analyses
overhead value analysis
Gemeinkostenzuordnungsbasis
burden base
Gemeinkostenzuschlagssatz
m
econ.
overhead rate
Deutsche
Gemeinkostenzuordnungsbasis Synonyme
Englische
burden base Synonyme
burden
Spenserian stanza
accommodation
add
adjoin
affix
afflict
affliction
agglutinate
agitate
albatross
allegiance
amount
anacrusis
annex
antistrophe
append
arraignability
arraignableness
assigned task
attach
bag
bale
bane
barrel
basis
bass
bass passage
bear down on
bear hard upon
bis
bitter cup
bitter draft
bitter draught
bitter pill
blameworthiness
bloody hands
bob
body
book
bother
bottle
bounden duty
bourdon
box
bridge
bugbear
burden
of care
burden
with
burden
ing
burthen
business
busy
cadence
calamity
call of duty
can
cankerworm of care
canto
capacity
care
cargo
carload
cartload
case
censurability
censurableness
chant
chapter
charge
chargeability
charging
chest voice
chorus
clog
coda
coloratura
commitment
complicate
complicity
concern
conjoin
content
cordage
couplet
cramp
crate
criminality
cripple
cross
crown of thorns
crush one
crushing
burden
culpability
cumber
cumbrance
curse
deadweight
death
decorate
dedication
deference
demand
destruction
development
devoir
devotion
difficulty
dirty hands
disadvantage
discomfort
disease
disquiet
distich
distress
disturb
ditto
division
drag
drive
drone
drone bass
duties and responsibilities
duty
embarrass
embarrassment
encumber
encumbrance
enjoin
enmesh
ensnarl
entangle
entoil
entrammel
entrap
entwine
envoi
epode
essence
ethics
evil
exact
exhaust
exposition
fag
falsetto
fasten upon
fealty
fetter
figure
fill
focus of attention
focus of interest
folderol
freight
freight with
gall
gall and wormwood
gist
glue on
go hard with
go ill with
gravamen
grievance
guilt
guiltiness
guilty conscience
hamper
hamstring
handicap
harm
harmonic close
haul
haunt
haunt the memory
head
head voice
heading
heap
heap up
heptastich
hexastich
hitch on
hobble
homage
impeachability
impeachableness
impede
impediment
impedimenta
imperative
implication
impose
impose o
burden
ed
bearing
bolstering
bracing
buttressing
carrying
charged
cumbered
encumbered
fraught
freighted
full-charged
full-fraught
hampered
heavy-laden
holding
laden
loaded
maintaining
oppressed
over
burden
ed
overcharged
overfraught
overfreighted
overladen
overloaded
overtaxed
overweighted
propping
saddled
shoring
supercharged
supporting
supportive
suspensory
sustaining
sustentative
taxed
upholding
weighted
weighted down
burden
some
Herculean
annoying
arduous
backbreaking
besetting
bothersome
crushing
cumbersome
cumbrous
demanding
distressing
effortful
encumbering
exacting
exhausting
exigent
forced
grievous
grinding
grueling
hampering
hard-earned
hard-fought
harsh
heavy
hefty
impedimental
impeding
impeditive
incumbent
irksome
killing
labored
laborious
lumpish
massive
onerous
operose
oppressive
over
burden
some
painful
plaguey
punishing
strained
strenuous
superincumbent
taxing
toilsome
tough
troublesome
trying
tyrannous
unwieldy
uphill
vexatious
wearing
wearisome
wearying
weighty
worrisome
worrying
Gemeinkostenzuordnungsbasis Definition
Base
(
a.
)
Of
little,
or
less
than
the
usual,
height
Base
(
a.
)
Low
in
place
or
position.
Base
(
a.
)
Of
humble
birth
Base
(
a.
)
Illegitimate
by
birth
Base
(
a.
)
Of
little
comparative
value,
as
metal
inferior
to
gold
and
silver,
the
precious
metals.
Base
(
a.
)
Alloyed
with
inferior
metal
Base
(
a.
)
Morally
low.
Hence:
Low-minded
Base
(
a.
)
Not
classical
or
correct.
Base
(
a.
)
Deep
or
grave
in
sound
Base
(
a.
)
Not
held
by
honorable
service
Base
(
n.
)
The
bottom
of
anything,
considered
as
its
support,
or
that
on
which
something
rests
for
support
Base
(
n.
)
Fig.:
The
fundamental
or
essential
part
of
a
thing
Base
(
n.
)
The
lower
part
of
a
wall,
pier,
or
column,
when
treated
as
a
separate
feature,
usually
in
projection,
or
especially
ornamented.
Base
(
n.
)
The
lower
part
of
a
complete
architectural
design,
as
of
a
monument
Base
(
n.
)
That
extremity
of
a
leaf,
fruit,
etc.,
at
which
it
is
attached
to
its
support.
Base
(
n.
)
The
positive,
or
non-acid
component
of
a
salt
Base
(
n.
)
The
chief
ingredient
in
a
compound.
Base
(
n.
)
A
substance
used
as
a
mordant.
Base
(
n.
)
The
exterior
side
of
the
polygon,
or
that
imaginary
line
which
connects
the
salient
angles
of
two
adjacent
bastions.
Base
(
n.
)
The
line
or
surface
constituting
that
part
of
a
figure
on
which
it
is
supposed
to
stand.
Base
(
n.
)
The
number
from
which
a
mathematical
table
is
constructed
Base
(
n.
)
A
low,
or
deep,
sound.
(Mus.)
(a)
The
lowest
part
Base
(
n.
)
A
place
or
tract
of
country,
protected
by
fortifications,
or
by
natural
advantages,
from
which
the
operations
of
an
army
proceed,
forward
movements
are
made,
supplies
are
furnished,
etc.
Base
(
n.
)
The
smallest
kind
of
cannon.
Base
(
n.
)
That
part
of
an
organ
by
which
it
is
attached
to
another
more
central
organ.
Base
(
n.
)
The
basal
plane
of
a
crystal.
Base
(
n.
)
The
ground
mass
of
a
rock,
especially
if
not
distinctly
crystalline.
Base
(
n.
)
The
lower
part
of
the
field.
See
Escutcheon.
Base
(
n.
)
The
housing
of
a
horse.
Base
(
n.
)
A
kind
of
skirt
(
often
of
velvet
or
brocade,
but
sometimes
of
mailed
armor)
which
hung
from
the
middle
to
about
the
knees,
or
lower.
Base
(
n.
)
The
lower
part
of
a
robe
or
petticoat.
Base
(
n.
)
An
apron.
Base
(
n.
)
The
point
or
line
from
which
a
start
is
made
Base
(
n.
)
A
line
in
a
survey
which,
being
accurately
determined
in
length
and
position,
serves
as
the
origin
from
which
to
compute
the
distances
and
positions
of
any
points
or
objects
connected
with
it
by
a
system
of
triangles.
Base
(
n.
)
A
rustic
play
Base
(
n.
)
Any
one
of
the
four
bounds
which
mark
the
circuit
of
the
infield.
Base
(
n.
)
To
put
on
a
base
or
basis
Base
(
a.
)
To
abase
Base
(
a.
)
To
reduce
the
value
of
Base-burner
(
n.
)
A
furnace
or
stove
in
which
the
fuel
is
contained
in
a
hopper
or
chamber,
and
is
fed
to
the
fire
as
the
lower
stratum
is
consumed.
Base-court
(
n.
)
The
secondary,
inferior,
or
rear
courtyard
of
a
large
house
Base-court
(
n.
)
An
inferior
court
of
law,
not
of
record.
Base
viol
(
)
See
Bass
viol.
Burden
(
n.
)
That
which
is
borne
or
carried
Burden
(
n.
)
That
which
is
borne
with
labor
or
difficulty
Burden
(
n.
)
The
capacity
of
a
vessel,
or
the
weight
of
cargo
that
she
will
carry
Burden
(
n.
)
The
tops
or
heads
of
stream-work
which
lie
over
the
stream
of
tin.
Burden
(
n.
)
The
proportion
of
ore
and
flux
to
fuel,
in
the
charge
of
a
blast
furnace.
Burden
(
n.
)
A
fixed
quantity
of
certain
commodities
Burden
(
n.
)
A
birth.
burden base Bedeutung
base
on
balls
walk
pass
(baseball)
an
advance
to
first
base
by
a
batter
who
receives
four
balls,
he
worked
the
pitcher
for
a
base
on
balls
base
hit
safety
(baseball)
the
successful
act
of
striking
a
baseball
in
such
a
way
that
the
batter
reaches
base
safely
double
two-base
hit
two-bagger
two-baser
a
base
hit
on
which
the
batter
stops
safely
at
second
base,
he
hit
a
double
to
deep
centerfield
triple
three-base
hit
three-bagger
a
base
hit
at
which
the
batter
stops
safely
at
third
base
first
base
the
initial
stage
in
accomplishing
something,
we
didn't
get
to
first
base
with
that
approach
prisoner's
base
a
children's
game,
two
teams
capture
opposing
players
by
tagging
them
and
taking
them
to
their
own
base
first
base
first
the
fielding
position
of
the
player
on
a
baseball
team
who
is
stationed
at
first
of
the
bases
in
the
infield
(counting
counterclockwise
from
home
plate)
second
base
second
the
fielding
position
of
the
player
on
a
baseball
team
who
is
stationed
near
the
second
of
the
bases
in
the
infield
third
base
third
the
fielding
position
of
the
player
on
a
baseball
team
who
is
stationed
near
the
third
of
the
bases
in
the
infield
(counting
counterclockwise
from
home
plate),
he
is
playing
third
burden
of
proof
the
duty
of
proving
a
disputed
charge
white
man's
burden
the
supposed
responsibility
of
the
white
race
to
provide
care
for
their
non-white
subjects
beast
of
burden
jument
an
animal
such
as
a
donkey
or
ox
or
elephant
used
for
transporting
loads
or
doing
other
heavy
work
air
base
air
station
a
base
for
military
aircraft
army
base
a
large
base
of
operations
for
an
army
base
pedestal
stand
a
support
or
foundation,
the
base
of
the
lamp
base
bag
a
place
that
the
runner
must
touch
before
scoring,
he
scrambled
to
get
back
to
the
bag
base
(electronics)
the
part
of
a
transistor
that
separates
the
emitter
from
the
collector
base
base
of
operations
installation
from
which
a
military
force
initiates
operations,
the
attack
wiped
out
our
forward
bases
base
a
flat
bottom
on
which
something
is
intended
to
sit,
a
tub
should
sit
on
its
own
base
base
the
principal
ingredient
of
a
mixture,
glycerinated
gelatin
is
used
as
a
base
for
many
ointments,
he
told
the
painter
that
he
wanted
a
yellow
base
with
just
a
hint
of
green,
everything
she
cooked
seemed
to
have
rice
as
the
base
first
base
the
base
that
must
be
touched
first
by
a
base
runner
in
baseball
foundation
base
fundament
foot
groundwork
substructure
understructure
lowest
support
of
a
structure,
it
was
built
on
a
base
of
solid
rock,
he
stood
at
the
foot
of
the
tower
headquarters
central
office
main
office
home
office
home
base
(usually
plural)
the
office
that
serves
as
the
administrative
center
of
an
enterprise,
many
companies
have
their
headquarters
in
New
York
home
plate
home
base
home
plate
(baseball)
base
consisting
of
a
rubber
slab
where
the
batter
stands,
it
must
be
touched
by
a
base
runner
in
order
to
score,
he
ruled
that
the
runner
failed
to
touch
home
infrastructure
base
the
stock
of
basic
facilities
and
capital
equipment
needed
for
the
functioning
of
a
country
or
area,
the
industrial
base
of
Japan
latex
paint
latex
rubber-base
paint
a
water-base
paint
that
has
a
latex
binder
load
loading
burden
weight
to
be
borne
or
conveyed
navy
base
base
of
operations
for
a
naval
fleet
rocket
base
a
military
base
for
rocket
missiles
second
base
the
base
that
must
be
touched
second
by
a
base
runner
in
baseball
third
base
third
the
base
that
must
be
touched
third
by
a
base
runner
in
baseball,
he
was
cut
down
on
a
close
play
at
third
water-base
paint
paint
in
which
water
is
used
as
the
vehicle
basis
base
foundation
fundament
groundwork
cornerstone
the
fundamental
assumptions
from
which
something
is
begun
or
developed
or
calculated
or
explained,
the
whole
argument
rested
on
a
basis
of
conjecture
burden
load
encumbrance
incumbrance
onus
an
onerous
or
difficult
concern,
the
burden
of
responsibility,
that's
a
load
off
my
mind
burden
the
central
idea
that
is
expanded
in
a
document
or
discourse
knowledge
domain
knowledge
base
domain
the
content
of
a
particular
field
of
knowledge
root
root
word
base
stem
theme
radical
(linguistics)
the
form
of
a
word
after
all
affixes
are
removed,
thematic
vowels
are
part
of
the
stem
effect
essence
burden
core
gist
the
central
meaning
or
theme
of
a
speech
or
literary
work
subdata
base
a
subset
of
data
in
a
database
that
are
used
in
a
specific
application
floor
base
a
lower
limit,
the
government
established
a
wage
floor
al-Qaeda
Qaeda
al-Qa'ida
al-Qaida
Base
a
terrorist
network
intensely
opposed
to
the
United
States
that
dispenses
money
and
logistical
support
and
training
to
a
wide
variety
of
radical
Islamic
terrorist
groups,
has
cells
in
more
thancountries
base
home
the
place
where
you
are
stationed
and
from
which
missions
start
and
end
base
(anatomy)
the
part
of
an
organ
nearest
its
point
of
attachment,
the
base
of
the
skull
base
the
bottom
or
lowest
part,
the
base
of
the
mountain
base
runner
runner
a
baseball
player
on
the
team
at
bat
who
is
on
base
(or
attempting
to
reach
a
base)
tax
base
collective
value
of
taxable
assets
base
rate
the
interest
rate
set
by
the
Bank
of
England
for
lending
to
other
banks
acid-base
equilibrium
acid-base
balance
(physiology)
the
normal
equilibrium
between
acids
and
alkalis
in
the
body,
with
a
normal
acid-base
balance
in
the
body
the
blood
is
slightly
alkaline
base
radix
(numeration
system)
the
positive
integer
that
is
equivalent
to
one
in
the
next
higher
counting
place,
is
the
radix
of
the
decimal
system
basis
base
the
most
important
or
necessary
part
of
something,
the
basis
of
this
drink
is
orange
juice
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