Traduction de «écart sur frais généraux » (Français → Anglais) :

overhead variance

manufacturing overhead variance | overhead variance

overhead variance account

manufacturing overhead efficiency variance | overhead efficiency variance

administration and office expenses | business and office expenses | business and office overheads | general and office expenses | operating expenses | operating general expenses

selling, general and administrative costs | selling, general and administrative expenses | SG&A costs [Abbr.] | SGA expenses [Abbr.]

overheads [ administrative expenses | entertainment expenses | financial expenses | general expenses | oncost | overhead cost | running costs ]

administrative expenses | administrative overheads

spending variance

(4.1) An expense that is a Canadian exploration and development overhead expense of the joint exploration corporation referred to in subsection (4), or would be such an expense if the references to “connected with the taxpayer” in paragraph (d) of the definition “Canadian exploration and development overhead expense” in subsection (1) were read as “connected with the shareholder corporation in favour of whom the expense was renounced for the purposes of subsection 66(10.1) or (10.2) of the Act”, that may reasonably be considered to be included in a Canadian exploration expense or Canadian development expense that is deemed by subsection ...[+++] (4) to be a Canadian exploration expense or Canadian development expense of the shareholder corporation, shall be deemed to be a Canadian exploration and development overhead expense of the shareholder corporation incurred by it at the time the expense was deemed by subsection (4) to have been incurred by it and shall be deemed at and after that time not to be a Canadian exploration and development overhead expense incurred by the joint exploration corporation.

(3) An expense that is a Canadian exploration and development overhead expense of a joint exploration corporation referred to in subsection (2), or that would be such an expense if the references to “connected with the taxpayer” in paragraph (d) of the definition “Canadian exploration and development overhead expense” in subsection 1206(1) of the Income Tax Regulations were read as “connected with the shareholder corporation in favour of which the expense was renounced for the purposes of subsection 66(10.1) or (10.2) of the Act”, that may reasonably be considered to be included in a Canadian exploration expense or Canadian development ...[+++]expense that is deemed under subsection (2) to be a Canadian exploration expense or Canadian development expense of the shareholder corporation shall be deemed

(3) The records supporting the entries for cost of overhead during construction shall show the total amount of each type of overhead expenditure capitalized in the year and the basis of distribution thereof in accordance with the instructions set out in account 498 (Overhead Charged to Construction).

My socialist friends in America say that the fundamental difference lies in the fact that they are spending 14 per cent of GDP and we are spending 8.5 per cent, and the 5 per cent spread can be virtually all explained in overhead; that 30 per cent that it costs them to send all of their bills from all of the payers, and the profits.