名词 overhead:

1. the expense of maintaining property (e.g., paying property taxes and utilities and insurance); it does not include depreciation or the cost of financing or income taxes

2. (computer science) the processing time required by a device prior to the execution of a command

3. (computer science) the disk space required for information that is not data but is used for location and timing

4. a transparency for use with an overhead projector

5. (nautical) the top surface of an enclosed space on a ship

6. a hard return hitting the tennis ball above your head

1.（企业的）间接费用，营运费用，经常性开支
Theoverheads of a business are its regular and essential expenses, such as salaries, rent, electricity, and telephone bills.

overheads

e.g. We are having to cut our costs to reduceoverheads and remain competitive.
我们现在必须减少开支以降低营运费用，保持竞争力。

1. 管理费用：目前组织的成本会计方式通常无法将各特定制程或是产品所造成的环境成本清楚的列出,由於废水排放、固体废弃物处理、空气污染物排放等成本,通常被视作共同管理费用(overheads )项目,如:杂费及折旧费.

2. 一般管理费用：毛利的英文表达为Gross profit或者sales profit,指营收和产品成本(服务成本)之间的差值,这个成本不包括企业的一般管理费用(overheads)、员工的薪水(payroll)、企业的的课税(taxation)等费用.

3. 一般费用：当今管理会计所集中关注的成本计算的问题是一般费用(overheads)的归集与分配. 按照现行的会计制度规定,一般费用中制造费用是以产量为基础进行分配的. 而期间费用则直接计入损益. 我们所研究的企业基本上属于是单一产品(电力)的生产企业,

Heavy overheads reduced his profits.

经费开支大因而减少了他的利润.

There were too many overheads.

经常性开支太大.

We are having to cut our costs to reduce overheads and remain competitive.

我们现在必须减少开支以降低营运费用，保持竞争力。

When hitting overheads, some players drop their head and their eyes.

当打过顶球的时候, 许多球手会低下头和眼睛(以躲避阳光).

Today our overheads are 40 per cent higher than a year ago.

目前本公司之维持费用已较一年前提高四成.

The allocation of the overheads raises some tricky questions.

经费的分配出现一些棘手的问题.

From this amount you need to subtract something to cover fixed overheads.

从这个总额中你需要扣除一些来支付固定的经费开支.

High overheads and maintenance cost top the list.

高昂的经常性费用和保养费居首位.

The absolute allocation of these overheads is unobtainable.

这些企业管理费用的绝对分配是难以获得的.

The second is the way the cost of the book becomes inflated by their overheads.

其二是书的成本由于各种支出已经高得离谱.

Falling sales and rising overheads have obliged the company to review each customer's ~ limit.

销售额下降和管理费上升已迫使公司复查每位客户的信贷限制.

I will use overheads during lectures and will put copies on the class web site.

我在讲课时会使用投影机,并且会把副本放在教学网页上.

If you move to a smaller office you will reduce your overheads.

搬到小一些的办公室可以节省开支.

overheads : costs associated with fixed liabilities such as wages, rents, electricity, etc, of running a business.

经常开支: 属固定债项的业务经营费用.例如薪金 、 租金水费 、 电费等.

Their office is in central London, so their overheads are very high.

他们的办事处设在伦敦市中心, 所以他们的日常开支很大.