Sie suchten nach: müügikulud (Estnisch - Englisch)

müügikulud
cost of selling

selle kohta on oluline märkida, et kuiburi on määratlenud müügikulud käibe põhjal.
in this respect it is important to note that kuiburi had allocated the cost of sales on the basis of turnover.

müügikulud ja kaubanduslikud kulud 2006. aastal moodustasid need […] kõigi teenuste kuludest:
selling costs and commercial costs in 2006, they accounted for […] of the costs of all services.

vaatlusalusel perioodil tõusid ühenduse tootmisharu toodetavate polüesterstaapelkiudude keskmised müügikulud tonni kohta 23 %.
during the period considered, the average cost of sales per tonne of psf produced by the community industry increased by 23 %.

sama äriühing märkis ka, et ekspordihinna tuletamisel on teatavad müügikulud tema seotud importija kuludest kaks korda maha arvatud.
the same company also claimed that the deduction of certain selling expenses of its related importer had been made twice in reconstructing the export price.

seda selgitab asjaolu, et neil on madalate kuludega struktuur ja madal lisandväärtus ühenduses, kuid neil on ka väiksemad müügikulud.
this is explained by the fact that they have low structure costs, and low added value in the community, but also have more limited selling expenses.

esimese müügikanali kasutamisega kaasnevad harilikult suuremad müügikulud, mis tulenevad eriti turundusest ja reklaamist ning see tingib ka kõrgemad müügihinnad.
sales under the first channel will usually trigger higher selling costs intended notably for marketing and advertising, and will also command higher selling prices.

esimese müügikanali kasutamisega kaasnevad harilikult suuremad müügikulud kui teise müügikanaliga. need kulud tulenevad eelkõige turundusest ja reklaamist ning see tingib ka kõrgemad müügihinnad.
sales under the first channel, as compared to the second channel, will usually trigger higher selling costs intended in particular for marketing and advertising, and will also command higher selling prices.

põhivarad, mida hinnatakse õiglase väärtuse alusel, millest on maha arvatud hinnangulised müügikulud kooskõlas ias 41-ga põllumajandus;
non-current assets that are measured at fair value less costs to sell in accordance with ias 41 agriculture;

kooskõlas algmääruse artikli 2 lõikega 5 uuriti, kas vaatlusaluse tootega seotud tootmis- ja müügikulud on asjakohasel viisil kajastatud uuritavate isikute raamatupidamises.
in accordance with article 2(5) of the basic regulation, it was examined whether the costs associated with the production and sales of the product under consideration were reasonably reflected in the records of the parties concerned.

tegelikult arvati normaalväärtuse ja ekspordihinna vahelise õiglase võrdluse tagamiseks omamaise müügiga seotud kuludest maha asjakohased müügikulud, s.o pakkimis- ja transpordikulud.
in fact, the relevant selling expenses incurred on domestic sales - packing and transportation costs - were already deducted to ensure a fair comparison between the normal value and the export price.

kulud arvutatakse tavaliselt uuritava isiku dokumentide alusel, kui kõnealused dokumendid on kooskõlas asjaomase riigi üldtunnustatud majandusarvestuspõhimõtetega ning nendes esitatakse asjakohasel viisil vaatlusaluse toote tootmis- ja müügikulud.
costs shall normally be calculated on the basis of records kept by the party under investigation, provided that such records are in accordance with the generally accepted accounting principles of the country concerned and that it is shown that the records reasonably reflect the costs associated with the production and sale of the product under consideration.

kooskõlas algmääruse artikli 2 lõikega 5 uuriti, kas vaatlusaluse toote tootmis- ja müügikulud on asjakohasel viisil kajastatud uuritavate isikute raamatupidamises.
in accordance with article 2(5) of the basic regulation, it was examined whether the costs associated with the production and sales of the product under consideration were reasonably reflected in the records of the parties concerned.

sellele avaldusele viitavad eelotsusetaotluse esitanud kohus kohtuasjas jülich ning saksamaa valitsus mõlemas kohtuasjas, toetamaks seisukohta, et toodangumaksu eesmärk on mitte ainult see, et tootjad kannaksid müügikulud, vaid ka pärssida tootmist.
that statement is cited by the referring court in jülich and by the german government in both cases in support of the view that the aim of the production levy is not simply for producers to bear the cost of disposal but also to discourage production.

tuleb märkida, et algmääruse artikli 2 lõike 5 eesmärk on määrata kindlaks, kas samasuguse toote tootmis- ja müügikulud kajastuvad mõistlikult asjaomaste isikute raamatupidamisdokumentides.
it is noted that article 2(5) of the basic regulation aims to determine whether costs associated with the production and sale of the like product are reasonably reflected in the records of the party concerned.

"hoonete ja seadmetega seotud tegevuskulud" (13 41 0), "müügikulud" (13 42 0), "muud tegevuskulud" (13 43 0).
operating costs linked to buildings and equipment (13 41 0), cost of selling (13 42 0), other operating costs (13 43 0).