GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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20:19 Oct 12, 2012 |
English to Czech translations [PRO] Bus/Financial - Accounting / Administrative expenses | |||||
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| Selected response from: Jiri Lonsky Czech Republic Local time: 22:47 | ||||
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Summary of answers provided | ||||
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4 | režijní náklady vyšší/nižší než plánované |
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4 | přečerpání / nedočerpání |
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režijní náklady vyšší/nižší než plánované Explanation: Over or under absorption of overheads meaning: Overhead expenses are usually applied to production on the basis of predetermined rates. The pre-determined rate may present estimated or actual cost. The actual overhead cost incurred and overhead applied to the production will seldom be the same. But due to certain reasons the difference between two may arise. Over absorptions: If the amount applied exceeds, the actual overhead, it is said to be an over absorption of overheads. Under absorption: If the amount applied is short fall of the actual overhead in production it is said to be the under absorption of overheads. Reference: http://www.publishyourarticles.net/knowledge-hub/cost-accoun... |
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Notes to answerer
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přečerpání / nedočerpání Explanation: (plánované/přidělené) částky na správní výdaje |
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