- standard variable
- SAP.фин. переменная стандартного текста
Универсальный англо-русский словарь. Академик.ру. 2011.
Универсальный англо-русский словарь. Академик.ру. 2011.
standard variable overhead cost — A standard cost derived from the standard time allowed for the performance of an operation or the production of a product and the standard variable overhead absorption rate per unit of time for that operation or product … Accounting dictionary
standard variable overhead cost — A standard cost derived from the standard time allowed for the performance of an operation or the production of a product and the standard variable overhead absorption rate per unit of time for that operation or product … Big dictionary of business and management
variable rate — ➔ rate1 * * * A periodically adjusted rate, usually based on a standard market rate. * * * variable rate UK US noun [C] (also adjustable rate, floating rate) FINANCE, PROPERTY ► an interest rate that can change over a period of time: »Hali … Financial and business terms
Variable Coding and Modulation — is a type of data frame structure, where the size, coding and modulation type of the frame is best varied to the conditions.While VCM is a one way process, if a feedback loop (or return channel) is introduced then this can taken further to… … Wikipedia
Variable Overhead Efficiency Variance — The difference between actual variable overhead based on the true time taken to manufacture a product, and standard variable overhead based on the time budgeted for it. It arises from variance in productive efficiency. For example, the number of… … Investment dictionary
Variable-rate mortgage — A variable rate mortgage or floating rate mortgage is a mortgage loan where the interest rate varies to reflect market conditions. The interest rate will normally vary with changes to the base rate of the central bank and reflects changing costs… … Wikipedia
Variable Overhead Spending Variance — The difference between actual variable overhead based on costs for indirect material involved in manufacturing, and standard variable overhead based on the budgeted costs. Variable overhead spending variance arises from difference in the costs of … Investment dictionary
variable overhead total variance — In a system of standard costing, the total difference arising between the standard variable overhead absorbed for the actual units produced and the actual variable overhead expenditure incurred. See: overhead total variance … Accounting dictionary
variable overhead efficiency variance — In a system of standard costing, the difference arising between the actual labour hours worked and the standard time allowed for the quantity actually produced, valued at the standard variable overhead absorption rate per hour. See: overhead… … Accounting dictionary
Variable gauge axles — (VGA) are axles that allow railway vehicles to pass from tracks of one rail gauge to a different gauge. Variable gauge axles are used to allow the running of trains between Spain and France, Europe and Russia, Kazakhstan and China, and Mongolia… … Wikipedia
Variable displacement — is an automobile engine technology that allows the engine displacement to change, usually by deactivating cylinders, for improved fuel economy. The technology is primarily used in large, multi cylinder engines. Many automobile manufacturers have… … Wikipedia