Glossary entry (derived from question below)
Spanish term or phrase:
Índice de seguridad de los costes fijos
English translation:
fixed-charge coverage ratio
Added to glossary by
Penelope Hierons
Jun 28, 2010 14:20
13 yrs ago
1 viewer *
Spanish term
Índice de seguridad de los costes fijos
Spanish to English
Bus/Financial
Accounting
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
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
Proposed translations
(English)
| 4 +1 | fixed charge coverage ratio |
argosys
|
| 4 -2 | safety index of fix costs |
Constantinos Faridis (X)
|
| 2 | fixed costs margin of safety |
liz askew
|
Proposed translations
+1
2 hrs
Selected
fixed charge coverage ratio
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.
4 KudoZ points awarded for this answer.
Comment: "Many thanks. I had found that term but was not 100% sure that it was right. You have reassured me."
-2
42 mins
safety index of fix costs
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...
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...
Peer comment(s):
| disagree |
philgoddard
: We don't say "fix costs" in English
4 mins
|
|
4 Jun 2010 ... Nuke plant fix costs $15M. By Karen Middleton [email protected]. — 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 days 19 hrs
|
45 mins
fixed costs margin of safety
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
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Note added at 1 hr (2010-06-28 15:31:45 GMT)
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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
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Note added at 1 hr (2010-06-28 15:33:07 GMT)
--------------------------------------------------
I believe
indice can = rate
--------------------------------------------------
Note added at 46 mins (2010-06-28 15:06:58 GMT)
--------------------------------------------------
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
Discussion