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Índice de seguridad de los costes fijos

English translation: fixed-charge coverage ratio


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:Índice de seguridad de los costes fijos
English translation:fixed-charge coverage ratio
Entered by: Penelope Hierons
Options:
- Contribute to this entry
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14:20 Jun 28, 2010
Spanish to English translations [PRO]
Bus/Financial - Accounting
Spanish term or phrase: Índice de seguridad de los costes fijos
Hi

I am translating a chapter of an accounting text book relating to the Direct Costing Model and the Break-Even Point.

The chapter includes a discussion of the break-even point, and then says that once this has been calculated a number of further indictors can be calculated. These are:

Índice de seguridad de los costes fijos
Índice de seguridad de los costes variables
Índice de absorción de los costes fijos
Indice de eficiencia comercial

I have been looking on the Internet and so far my attempt is:

Fixed coverage ratio
Variable coverage ratio
Fixed cost absorption ratio
Commercial efficiency ratio

However, these are very specific terms and I am not convinced that my translations are correct.

Can anyone help out?

Many thanks in advance.

Penny
Penelope Hierons
Local time: 09:33
fixed charge coverage ratio
Explanation:

Also called, somewhat less accurately, "fixed costs coverage ratio."

Fixed Charge Coverage Ratio = (Net Income Before Interest and Taxes + interest + fixed costs) / fixed costs.

Fixed charge coverage ratio definition and explanation -
The fixed charge coverage ratio indicates the risk involved in the ability to pay fixed costs when business activity falls.
http://www.bizwiz.ca/fixed_charge_coverage_ratio.html

Hope this helps.
Selected response from:

argosys
Local time: 15:33
Grading comment
Many thanks. I had found that term but was not 100% sure that it was right. You have reassured me.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1fixed charge coverage ratio
argosys
2fixed costs margin of safetyliz askew
4 -2safety index of fix costsConstantinos Faridis


Discussion entries: 2





  

Answers


42 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -2
safety index of fix costs


Explanation:
Integrated Inherent Safety Index (I2SI): A tool for inherent ... - [

Microsoft Powerpoint Lifetime costs include the fixed cost of the facility, as well as the costs for .... ISI is inherent safety index; value ranges 1-100; PHCI is process and ...
www.engr.mun.ca/.../Inherent Safety EN 6601.ppt - ΠαρόμοιεςBridge Maintenance, Safety, Management and Cost: Proceedings of ... - Αποτέλεσμα Google Books
Eiichi Watanabe, Dan M. Frangopol, Tomoaki ... - 2004 - Technology & Engineering - 1004 σελίδες
The condition, safety, and cumulative cost profiles are computed based on a ... the time-dependent interaction between condition index and safety index ...
books.google.gr/books?isbn=9058096807...

Constantinos Faridis
Greece
Local time: 10:33
Native speaker of: Greek
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
disagree  philgoddard: We don't say "fix costs" in English
4 mins
  -> 4 Jun 2010 ... Nuke plant fix costs $15M. By Karen Middleton karen@athensnews-courier.com. — The Tennessee Valley Authority is spending $15 million over a ...
disagree  Lianne Wilson: Again, you misunderstand. "Nuke plant fix" is a noun phrase (X), so "X costs". But the adjectival form of "fix" is "fixed", so "fixed costs". Please be aware of grammar.
3 days19 hrs
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45 mins   confidence: Answerer confidence 2/5Answerer confidence 2/5
fixed costs margin of safety


Explanation:
http://books.google.co.uk/books?id=8SaARYOflPIC&pg=PT198&lpg...

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Note added at 46 mins (2010-06-28 15:06:58 GMT)
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PDF]
Sales growth simply measures the rate of growth over the previous ...
File Format: PDF/Adobe Acrobat - Quick View
The safety margin can be improved by increasing sales. It can also be improved by reducing fixed costs and improving gross margins. Expert in a box notes on ...
www.avn.co.uk/download.aspx?xsdid=860&xspid=0

--------------------------------------------------
Note added at 1 hr (2010-06-28 15:31:45 GMT)
--------------------------------------------------

Cost Accounting-Prepare Absorption and Variable Income Statements ...
Calculate the absorption rate for the fixed costs. .... Absorption rate= total cost per unit = Fixed cost per unit + variable cost per unit ...
www.brainmass.com/homework-help/business/.../111866 - Cached - Similar

--------------------------------------------------
Note added at 1 hr (2010-06-28 15:33:07 GMT)
--------------------------------------------------

I believe

indice can = rate

liz askew
United Kingdom
Local time: 08:33
Native speaker of: Native in EnglishEnglish
PRO pts in category: 44
Login to enter a peer comment (or grade)

2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
fixed charge coverage ratio


Explanation:

Also called, somewhat less accurately, "fixed costs coverage ratio."

Fixed Charge Coverage Ratio = (Net Income Before Interest and Taxes + interest + fixed costs) / fixed costs.

Fixed charge coverage ratio definition and explanation -
The fixed charge coverage ratio indicates the risk involved in the ability to pay fixed costs when business activity falls.
http://www.bizwiz.ca/fixed_charge_coverage_ratio.html

Hope this helps.

argosys
Local time: 15:33
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 34
Grading comment
Many thanks. I had found that term but was not 100% sure that it was right. You have reassured me.

Peer comments on this answer (and responses from the answerer)
agree  philgoddard: With a hyphen between fixed and charge.
1 hr
  -> Thank you, Phil.
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