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Deutsch Englisch Übersetzung
Definition
Synonym
Gemeinkostenabweichung
Deutsch Englisch Übersetzung
Gemeinkostenabweichung
f
econ.
overhead budget variance; overhead cost variance; overhead variance
Gemeinkostenabweichung
f
econ.
overhead budget variance; overhead cost variance; overhead variance
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
Gemeinkostenabweichung Synonyme
Englische
overhead budget variance; overhead cost variance; overhead variance Synonyme
overhead
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
disbursals
distributed costs
eaves
elevated
expenditures
expense
expense account
expenses
general expenses
high
high up
housetop
in the air
in the clouds
indirect costs
labor costs
lantern
liabilities
maintenance
material costs
on high
on stilts
on the peak
on tiptoe
operating costs
operating expense
outlay
over
overhead
penthouse
plafond
prime cost
raised
replacement cost
ridgepole
roof
roof garden
roof-deck
roofage
roofing
roofpole
rooftop
rooftree
shingles
skylight
skyward
slates
straight up
swindle sheet
tiles
tiptoe
to the zenith
top
unit cost
up
upper
upstairs
upward
upwards
Gemeinkostenabweichung Definition
Budget
(
n.
)
A
bag
or
sack
with
its
contents
Budget
(
n.
)
The
annual
financial
statement
which
the
British
chancellor
of
the
exchequer
makes
in
the
House
of
Commons.
It
comprehends
a
general
view
of
the
finances
of
the
country,
with
the
proposed
plan
of
taxation
for
the
ensuing
year.
The
term
is
sometimes
applied
to
a
similar
statement
in
other
countries.
Cost
(
n.
)
A
rib
Cost
(
n.
)
See
Cottise.
Cost
(
imp.
&
p.
p.)
of
Cost
Cost
(
v.
t.)
To
require
to
be
given,
expended,
or
laid
out
therefor,
as
in
barter,
purchase,
acquisition,
etc.
Cost
(
v.
t.)
To
require
to
be
borne
or
suffered
Cost
(
v.
t.)
The
amount
paid,
charged,
or
engaged
to
be
paid,
for
anything
bought
or
taken
in
barter
Cost
(
v.
t.)
Loss
of
any
kind
Cost
(
v.
t.)
Expenses
incurred
in
litigation.
Overhead
(
adv.
)
Aloft
Variance
(
n.
)
The
quality
or
state
of
being
variant
Variance
(
n.
)
Difference
that
produce
dispute
or
controversy
Variance
(
n.
)
A
disagreement
or
difference
between
two
parts
of
the
same
legal
proceeding,
which,
to
be
effectual,
ought
to
agree,
--
as
between
the
writ
and
the
declaration,
or
between
the
allegation
and
the
proof.
overhead budget variance; overhead cost variance; overhead variance Bedeutung
variation
variance
an
activity
that
varies
from
a
norm
or
standard,
any
variation
in
his
routine
was
immediately
reported
budget
cut
the
act
of
reducing
budgeted
expenditures
cost
cutting
the
act
of
cutting
costs
overhead
smash
a
hard
return
hitting
the
tennis
ball
above
your
head
cost
accounting
keeping
account
of
the
costs
of
items
in
production
cost
analysis
breaking
down
the
costs
of
some
operation
and
reporting
on
each
factor
separately
variance
an
official
dispensation
to
act
contrary
to
a
rule
or
regulation
(typically
a
building
regulation),
a
zoning
variance
elevated
railway
elevated
railroad
elevated
el
overhead
railway
a
railway
that
is
powered
by
electricity
and
that
runs
on
a
track
that
is
raised
above
the
street
level
overhead
(nautical)
the
top
surface
of
an
enclosed
space
on
a
ship
overhead
projector
a
projector
operated
by
a
speaker,
projects
the
image
over
the
speaker's
head
viewgraph
overhead
a
transparency
for
use
with
an
overhead
projector
variability
variableness
variance
the
quality
of
being
subject
to
variation
discrepancy
disagreement
divergence
variance
a
difference
between
conflicting
facts
or
claims
or
opinions,
a
growing
divergence
of
opinion
rise
boost
hike
cost
increase
an
increase
in
cost,
they
asked
for
a
%
rise
in
rates
monetary
value
price
cost
the
property
of
having
material
worth
(often
indicated
by
the
amount
of
money
something
would
bring
if
sold),
the
fluctuating
monetary
value
of
gold
and
silver,
he
puts
a
high
price
on
his
services,
he
couldn't
calculate
the
cost
of
the
collection
average
cost
total
cost
for
all
units
bought
(or
produced)
divided
by
the
number
of
units
marginal
cost
incremental
cost
differential
cost
the
increase
or
decrease
in
costs
as
a
result
of
one
more
or
one
less
unit
of
output
price
cost
toll
value
measured
by
what
must
be
given
or
done
or
undergone
to
obtain
something,
the
cost
in
human
life
was
enormous,
the
price
of
success
is
hard
work,
what
price
glory?
cost-benefit
analysis
an
analysis
of
the
cost
effectiveness
of
different
alternatives
in
order
to
see
whether
the
benefits
outweigh
the
costs
variance
the
second
moment
around
the
mean,
the
expected
value
of
the
square
of
the
deviations
of
a
random
variable
from
its
mean
value
analysis
of
variance
ANOVA
a
statistical
method
for
making
simultaneous
comparisons
between
two
or
more
means,
a
statistical
method
that
yields
values
that
can
be
tested
to
determine
whether
a
significant
relation
exists
between
variables
cost-plus
contract
a
contract
in
which
the
contractor
is
paid
his
total
cost
plus
a
stated
percentage
of
profit
consumer
price
index
CPI
cost-of-living
index
an
index
of
the
cost
of
all
goods
and
services
to
a
typical
consumer
division
variance
discord
that
splits
a
group
discrepancy
variance
variant
an
event
that
departs
from
expectations
Office
of
Management
and
Budget
OMB
the
executive
agency
that
advises
the
President
on
the
federal
budget
disk
overhead
overhead
(computer
science)
the
disk
space
required
for
information
that
is
not
data
but
is
used
for
location
and
timing
cost
accountant
a
specialist
in
the
systematic
recording
and
analysis
of
the
costs
incident
to
production
worrier
fuss-budget
fusspot
worrywart
thinks
about
unfortunate
things
that
might
happen
cost-of-living
allowance
an
allowance
for
changes
in
the
consumer
price
index
cost
the
total
spent
for
goods
or
services
including
money
and
time
and
labor
operating
expense
operating
cost
overhead
budget
items
the
expense
of
maintaining
property
(e.g.,
paying
property
taxes
and
utilities
and
insurance),
it
does
not
include
depreciation
or
the
cost
of
financing
or
income
taxes
cost-of-living
benefit
a
benefit
that
goes
to
anyone
whose
money
receipts
increase
automatically
as
prices
rise
cost
overrun
excess
of
cost
over
budget,
the
cost
overrun
necessitated
an
additional
allocation
of
funds
in
the
budget
cost
of
living
average
cost
of
basic
necessities
of
life
(as
food
and
shelter
and
clothing),
a
rise
in
the
cost
of
living
reflects
the
rate
of
inflation
borrowing
cost
the
cost
of
borrowing
something
distribution
cost
any
cost
incurred
by
a
producer
or
wholesaler
or
retailer
or
distributor
(as
for
advertising
and
shipping
etc)
handling
cost
handling
charge
the
cost
of
handling
(especially
the
cost
of
packaging
and
mailing
an
order)
marketing
cost
the
cost
of
marketing
(e.g.,
the
cost
of
transferring
title
and
moving
goods
to
the
customer)
production
cost
combined
costs
of
raw
material
and
labor
incurred
in
producing
goods
replacement
cost
current
cost
of
replacing
a
fixed
asset
with
a
new
one
of
equal
effectiveness
reproduction
cost
physical
value
cost
of
reproducing
physical
property
minus
various
allowances
(especially
depreciation)
unit
cost
calculated
cost
for
a
given
unit
of
a
product
opportunity
cost
cost
in
terms
of
foregoing
alternatives
cost
of
capital
capital
cost
the
opportunity
cost
of
the
funds
employed
as
the
result
of
an
investment
decision,
the
rate
of
return
that
a
business
could
earn
if
it
chose
another
investment
with
equivalent
risk
carrying
cost
carrying
charge
the
opportunity
cost
of
unproductive
assets,
the
expense
incurred
by
ownership
fixed
charge
fixed
cost
fixed
costs
a
periodic
charge
that
does
not
vary
with
business
volume
(as
insurance
or
rent
or
mortgage
payments
etc.)
budget
deficit
an
excess
of
expenditures
over
revenues
cost
ledger
ledger
showing
the
accumulated
costs
classified
in
various
ways
budget
a
summary
of
intended
expenditures
along
with
proposals
for
how
to
meet
them,
the
president
submitted
the
annual
budget
to
Congress
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