https://www.proz.com/kudoz/english-to-chinese/business-commerce-general/2511115-normalized-overhead.html

normalized overhead

Chinese translation: 一般管理费用

15:02 Apr 2, 2008
English to Chinese translations [PRO]
Business/Commerce (general) / finance
English term or phrase: normalized overhead
财务报告中normalized overhead怎样翻译?
ukheidi
Canada
Local time: 13:39
Chinese translation:一般管理费用
Explanation:
我在曾给某跨国公司翻译过财报,他们要求翻译成“一般管理费用”。
Selected response from:

William Wu
China
Local time: 01:39
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1各期平均制造费用/管理费用/间接费用
ADELLEBJ
5常规费用
Jason Young
5一般管理费用
William Wu
4常规费用,常规经费
xieshou79 (X)
3预计制造费用;预计间接费用
karcsy


Discussion entries: 1





  

Answers


16 mins   confidence: Answerer confidence 5/5
常规费用


Explanation:
for your reference

Jason Young
China
Local time: 01:39
Native speaker of: Native in ChineseChinese
PRO pts in category: 4
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
常规费用,常规经费


Explanation:
overhead一般是“经费”“费用”的意思
normalized有“标准的”“常态的”的意思
按中国语言习惯来说,译为“常规经费”和“常规费用”均可。

xieshou79 (X)
Local time: 19:39
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2 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
预计制造费用;预计间接费用


Explanation:
overhead cost == indirect cost == 间接费用 == 制造费用
normalized overhead == predetermined overhead == 预计制造费用
you can also use 成本 in place of 费用 since it is computed as part of the product costing (by a factory)

the predetermined overhead rate can be referred to as a normalized overhead rate. The computation of the predetermined ...
books.google.com.ph/books?isbn=1567203434...

Journal of Accounting Education : Reporting of overhead variances ...The use of budgeted overhead (indirect cost) rates is an important part of most costing systems, including normal costing, budgeted costing, and standard ...
linkinghub.elsevier.com/retrieve/pii/S0748575199000135 - Similar pages

[PPT] Chapter 3- 繁File Format: Microsoft Powerpoint - View as HTML
故在时间与精确性之平衡下用预计制造费用分摊率(predetermined overhead rate)之观点 ... 预计制造费用predetermined overhead; 已分摊制造费用applied Overhead ...
3thmba.googlepages.com/Chapter03.ppt - Similar pages

汉英、英汉会计词汇- 精彩句词收藏- 人人英语社区人人英语- [ Translate this page ]overhead 间接费用 ownership 所有权 paid-up capital 己缴股本 par value 票面值 ..... Ratings below a certain predetermined level identify a skill gap. ...
bbs.rrenglish.com/thread-28316-1-9.html - 80k - Cached - Similar pages


karcsy
Local time: 01:39
Works in field
Native speaker of: Native in ChineseChinese
PRO pts in category: 76
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8 hrs   confidence: Answerer confidence 5/5
一般管理费用


Explanation:
我在曾给某跨国公司翻译过财报,他们要求翻译成“一般管理费用”。

William Wu
China
Local time: 01:39
Specializes in field
Native speaker of: Chinese
PRO pts in category: 7

Peer comments on this answer (and responses from the answerer)
agree  Summer Zhuang
4 hrs

disagree  clearwater: 没有把normalized的意思翻译出来。敢情把general overhead挪到这里来了。
9 hrs
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10 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +1
各期平均制造费用/管理费用/间接费用


Explanation:
normalized指基于以往各期和当期数据计算出的平均值,而不仅是当期数值。
overhead指与产品无直接关系的费用,即制造费用/管理费用/间接费用,具体视上下文而定。

ADELLEBJ
Local time: 01:39
Specializes in field
Native speaker of: Native in ChineseChinese
PRO pts in category: 8

Peer comments on this answer (and responses from the answerer)
agree  orientalhorizon: “平均”较接近,但“制造”可免。本义是以固定比率在各期进行均摊的管理费或间接费用。原文后面可能还有一个“rate”。如果是关于IT行业的计算资源利用,则normalized overhead是一种“流一口径后的额外(资源)开销”。
1 hr
  -> 谢谢您的补充!normalized反映的是各期数值波动所产生的影响,而单单overhead是指当期数值。一般管理费用往往令人想到General & Administrative Expenses,与Overhead含义不同。供大家参考。
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