| 单词 | 间接费用 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 间接费用 noun—overhead nSee also:间接 adj—direct adj • consequential adj 间接 n—overhead n 费用 n—costs pl • cost n • fee n 用费 n—royalty n
|
关于可否为今后进行的多国磋商提供资金的问题，与会者认为，这本应是正常预算的 一笔开销，应在每个多国办事处的 间接费用 中 作 出具体规定。 unesdoc.unesco.org | With regard to the possible funding of future cluster consultations, participants felt that this should be a charge [...] against the regular budget and that specific provisions should be [...] included among the indirect costs for each cluster office. unesdoc.unesco.org |
53.3. 总干事代表附和说问题资金是教科文组织以往负责的开发署项 目 间接费用造 成 的，总干事有在他认为恰当的情况下使用它们的特权。 unesdoc.unesco.org | 53.3 The representative of the Director-General followed by [...] saying that the funds in question were [...] generated as overhead charges on UNDP projects [...]managed by UNESCO in the past and [...]that is was the prerogative of the Director-General to use them as he deemed fit. unesdoc.unesco.org |
所有应计入项目预算的直接费用和 间接费用 很 快 将通过预算外计划的预算编制辅助工 具“教科文组织预算（B4U）”自动计算、更新和生成。 unesdoc.unesco.org | All direct and indirect costs chargeable to the project [...] budget will shortly be calculated, updated and generated automatically [...]by “Budget for UNESCO (B4U)”, a tool designed to assist in the budgeting of extrabudgetary projects. unesdoc.unesco.org |
关于间接费用，秘书处正在制定新的标准，其中特别考虑必要的设备更新，租金的上涨 [...] 以及各地区的差旅费不同。 unesdoc.unesco.org | For indirect costs, the Secretariat was [...] currently establishing new criteria that took account, inter alia, of the necessary renewal [...]of equipment, of increases in rent and of travel costs that differed from one region to another. unesdoc.unesco.org |
监督厅提出关于审计适用于总部 间接费用 的 标准费用的报告(A/60/682)后， 秘书处审查了这些标准费用，并尽可能根据订正费率拟订经常性费用项下所需资 [...] 源，如房地和设备租金、办公室用品费用、商营通信费用(传真和电话)、信息技 术设备更换费用、信息技术维护和修理服务级别协议和基础设施费用。 daccess-ods.un.org | Following the report of OIOS on the audit of [...] the standard costs applied to Headquarters overhead (A/60/682), the [...]Secretariat has reviewed [...]the standard costs and, to the extent possible, has applied the revised rates in the formulation of the requirements under recurrent costs, such as those for the rental of premises and equipment and those for office supplies, commercial communications (fax and telephone), information technology equipment replacement, and service-level agreements and infrastructure for information technology maintenance and repair. daccess-ods.un.org |
监督厅提出关于审计适用于总部 间接费用 的 标 准费用的报告(A/60/682)后， 秘书处审查了这些标准费用，并尽量根据订正费率拟订 2011/12 [...] 年度预算拟议新 设员额的经常性费用项下所需资源，如房地租金、办公室用品和设备、商营通信 费用(传真费和电话费)和信息技术维护服务级协议和基础设施费用的所需资源， [...] 以及非经常性费用项下所需资源，如购买家具和包括计算机和电话在内的办公设 备，以及改建或装修。 daccess-ods.un.org | Following the report of OIOS on the audit of [...] the standard costs applied to Headquarters overhead (A/60/682), the [...]Secretariat has reviewed [...]the standard costs and, to the extent possible, has applied the revised rates in the formulation of the requirements under recurrent costs, such as those for the rental of premises, office supplies and equipment, commercial communications costs (fax and telephone charges) and service-level agreements and infrastructure costs for information technology maintenance and repair; and under non-recurrent costs, such as those for the purchase of furniture and office equipment, including computers and telephones, and alterations or improvements, for newly proposed posts in the 2011/12 budget. daccess-ods.un.org |
这些分析应包括所有相关的间接费用 ， 以 及相关的定性因素，使决策 者能获取与拟议移交有关的所有资料。 daccess-ods.un.org | These analyses should [...] include all related indirect costs, as well as associated [...]qualitative considerations, so that decision [...]makers have access to all information relevant to the proposed transfer. daccess-ods.un.org |
在中长期，确定了需要探索的其他问题，如：联合国各组织使 用共同的价格表从而统一所有可比的直接费用、联合国各组织固 定 间接费用 的 水 平，特别是 在国家一级的费用水平、以及联合国各组织项目规模的影响等。 unesdoc.unesco.org | In the medium to long term, other issues were identified as being worth exploring, such as the [...] harmonization of all [...] comparable direct costs with common price lists among United Nations organizations, the level of United Nations organizations' fixed indirect costs, particularly [...]at country level, and [...]the impact of the sizes of United Nations organizations' projects. unesdoc.unesco.org |
一些已被纳入战略遗产计划项目规划过程的主要经验教训如下：(a) [...] 需要在这一过程初期获得会员国、高级官员和其他参与方对该项目的目标和范围 的同意；(b) [...] 需要在大型翻新和建筑项目方面有经验的专业技术人员来管理和监 督建筑和工程公司以及建筑承包商；(c) 需要在该项目启动时确定和算出所有费 用的估计数，包括间接费用，以 避免连带费用所产生的问题，如基本建设总计划 项目中出现的情况(见 A/62/799)。 daccess-ods.un.org | Some of the key lessons learned, which have been incorporated into the planning of the strategic heritage plan project, are: (a) the need to obtain agreement from Member States, senior officials and other constituents on the goals and scope of the project early in the process; (b) the need for specialized technical staff with experience in large-scale renovation and construction projects to manage and oversee the architecture and engineering firm, as well as the building contractor; and (c) the need to identify and [...] establish estimates of all [...] costs, including indirect costs, at the start of the project, so as to avoid issues arising from associated costs, as was the [...]case with the capital [...]master plan project (see A/62/799). daccess-ods.un.org |
在提到支持任务执行的资金流与对资金使用缺 乏灵活性的看法的区别时，高级咨询小组提出了一些相互关联的建议：在特派团 内部文职能力具有执行某一规定任务的比较优势时，外地特派团应可以从分摊预 [...] 算中提供必要的方案资金；应该为支持特派团内部文职能力的自愿捐款提供便 利，减少特派团信托基金收取的 间接费用 ； 还 没有加强其快速反应筹资能力的机 构、基金和方案应考虑采取措施这样做。 daccess-ods.un.org | Pointing to the differences in funding streams that support implementation of the mandate and the perceived lack of flexibility in their use, the Senior Advisory Group makes a number of interrelated recommendations: that field missions be able to provide the necessary programmatic funds from assessed budgets when civilian capacities within missions have the comparative advantage to implement a mandated task; that voluntary contributions to support civilian capacities within [...] missions be facilitated [...] by reducing the overhead charged by mission [...]trust funds; and that the agencies, funds and programmes that have not already done so consider measures [...]to improve their rapid-response financing capacity. daccess-ods.un.org |
在这 种情况下，食物和住宿就排在( 如果必须支付的) 学费以及高质量教育的间接费用 之前了。 daccess-ods.un.org | In such contexts, food [...] and shelter are prioritized over payment of education fees (where imposed) and indirect costs to quality education. daccess-ods.un.org |
该项审查提出了有关根本性变化的建议，其中 包括：(a) 计算费用回收时不再区分固定 间接费用 和 可 变 间接费用 ， 以 便计算费 用回收时可考虑所有的间接费用；(b ) 发展实效活动及其相关费用由核心资源和 非核心资源直接提供资金，以便回收的费用可支付按比例分摊的管理费用和可比 特殊目的费用(UNW/2012/13，第 2 和 11 段)。 unwomen.org | The review recommended a number of fundamental changes, [...] including (a) that the [...] distinction between fixed and variable indirect costs no longer be used in calculating cost-recovery so that all indirect costs would be considered in calculating cost recovery; and (b) that development effectiveness activities and associated costs be directly funded from [...]core and non-core [...]resources, so that recovered costs would pay their proportional share of management and comparable special purpose costs (UNW/2012/13, paras. 2 and 11). unwomen.org |
(ii) 经济、社会和文化权利委员会和公约建议委员会应敦请各缔约国，把所有有关初 等教育的间接费用收费 项目信息纳入它们的定期报告，同时建议它们要采取专门 措施来减轻这些间接费用收费 对贫困家庭儿童的不利影响，确保包括女童、来自 社会经济条件不利和边缘群体的儿童、残疾儿童、少数族群和难民儿童在内的所 有儿童，都能平等地享受免费初等教育的权利。 unesdoc.unesco.org | (ii) CESCR and the CR should invite States to include [...] information on any indirect costs related to primary education in their periodic reports and recommend that they adopt special measures to alleviate the negative effects of indirect costs on children from [...]poorer households and [...]to ensure the equal enjoyment of compulsory primary education free of charge by all children, including girls, children from socially and economically marginalized groups, children with disabilities, and minority and refugee children. unesdoc.unesco.org |
同时，秘书处正在建立一种跟踪可变 间接费用 的 机制，重点针对总部中央服务单位和 总部外办事处行政单位。 unesdoc.unesco.org | In parallel, the Secretariat is working to establish a [...] mechanism to track indirect variable costs, particularly of [...]Headquarters central services and [...]field offices’ administrative units. unesdoc.unesco.org |
因此，作为政策由核心资源为固定 间接费用 供 资 的办法仅对核心资源 在多大程度上补贴非核心资源活动的支助和管理产生重大影响，并间接对余留多 [...] 少核心资源用于实际的核心方案活动产生重大影响。 daccess-ods.un.org | An approach whereby such costs, as a matter of policy, [...] should be financed from core resources therefore has a material impact [...]only on the extent to which core resources subsidize the support to and management of non-core resources and, by implication, the extent to which the remaining core resources are available for actual core programme activities. daccess-ods.un.org |
建议 6：对意大利政府特别为威尼斯办事处提供全部资金的总额与用途，外聘审计员不发表 [...] 意见，建议：就这笔资金及其与办事 处 间接费用 的 相 对比例制定一项多年合同，其中至少包 [...] 括：一方面，管理预测和目标、各种形式的支持（资金与实物）；另一方面，每年保证实现 [...]的教科文组织承诺以及管理目标。 unesdoc.unesco.org | Recommendation No. 6: without commenting on either its level or allocation, the External Auditor recommends that the overall funding provided specifically by the Italian Government for the functioning of the Bureau in Venice, as well as the [...] relative contribution that it makes towards [...] the structure’s overheads, be formalized in [...]a multi-year contract, which should, at [...]the very least, define management assumptions and goals, the form taken by the various types of support (in cash or in kind) and the level of support that can be guaranteed annually in exchange for the Organization honouring certain commitments and achieving management goals. unesdoc.unesco.org |
应当回顾的是，批准用于按联盟分配支出的方法，是以确定联盟直 接 费用 和 联 盟 间接费用为 依据的。 wipo.int | It is recalled that the approved methodology on [...] the allocation of the expenditure by Unions is based on the [...] identification of Union direct and Union indirect expenses. wipo.int |
该办事处在本双年度的间接费用主要 由 “滚存资金”支付（视执行局在临时议程项目 6.2 项下就此作出的决定而定）并建议在起草 C/5 正常预算时对 2004—2005 年双年度的间接费用加以考虑。 unesdoc.unesco.org | Indirect costs of the office during the current biennium will be covered largely from “carryover funds” (subject to the Executive Board’s decision in this regard under item 6.2 of its Provisional Agenda), and proposals for the 2004-2005 [...] biennium incorporated in the regular C/5 drafting process. unesdoc.unesco.org |
42.4 然而，对资金实际使用情况的分析表明，总体而言，费用结构似乎更为平衡，而 且现有的费用收回战略如果得到系统的实施，足以收回本组织落实预算外项目所 发生的可变间接费用和直接费用。 unesdoc.unesco.org | 42.4. However, the analysis of the actual use of the funds shows that, globally, the cost structure is more balanced than it may appear and that the current cost recovery strategy, if applied systematically, [...] would be adequate to recover [...] the variable indirect costs and direct costs incurred by the Organization [...]for the implementation of extrabudgetary projects. unesdoc.unesco.org |
下文以开发署为例来说明固定 间接费用 的 规 模，其依据是开发署在 2010-2011 年拟议支助预算(见 DP/2010/3)中提交给执行局的全面和透明的列报。 daccess-ods.un.org | The case of UNDP is used as an example to illustrate the order of magnitude of fixed indirect costs and is based on [...] a comprehensive and transparent [...]presentation that UNDP made to its Executive Board in the context of its support budget proposals for 2010-2011 (see DP/2010/3). daccess-ods.un.org |
6.又赞赏地注意到开发署、人口基金以及联合国儿童基金会正如在路线图 [...] 中所描述的将联合审查现有的成本定义和活动分类及相关费用，包括那些与成本 回收相关的费用，在此方面强调有必要广泛地探讨成本回收问题，包括固定的和 可变的间接费用。 daccess-ods.un.org | Also notes with appreciation that UNDP, UNFPA and the United Nations Children’s Fund, as set out in the road map, will jointly review existing cost definitions and classifications of activities and associated costs, including those related to cost recovery, and, [...] in that regard, emphasizes the need to explore cost recovery broadly, [...] including both fixed and variable indirect costs. daccess-ods.un.org |
为回应行预咨委会的第一项建议，秘书长在本报告 [...] 中提供了争议法庭和上诉法庭裁定的赔偿金的有关统计数据，并确定了与申诉有 关的间接费用以及 引发大量申诉的工作人员管理方面的问题。 daccess-ods.un.org | In response to the first recommendation of the Advisory Committee, the present report of the Secretary-General provides statistical data regarding monetary compensation awarded by the Dispute [...] Tribunal and the Appeals Tribunal, [...] identifying the indirect costs associated with appeals [...]and the aspects of staff administration [...]giving rise to a large number of appeals. daccess-ods.un.org |
不仅包括直接的合同管理费用和多次、重复招聘费用，还包括一 些 间接费 用，如 合同期限不适合造成的培训费、面对不确定的未来形成的不信任氛围、临时合同人抱 着续约的虚假希望。 unesdoc.unesco.org | It is not only a question of the direct costs associated with managing contracts and [...] multiple and recurrent [...] hiring, but also the indirect costs of learning loss owing to inappropriate contract durations, and an atmosphere [...]of defiance [...]in the face of an uncertain future or the budding of false hopes of contract renewal among temporary staff. unesdoc.unesco.org |
这类政策应该包括取消学费、减少与校服 和课本有关的间接费用、提 供更贴近边缘化社区的教育机会、为失学儿童和处境 [...] 困难的青年举办加速学习方案以及增加获得儿童早期保教服务的机会。 daccess-ods.un.org | Such policies should include the elimination of school fees, [...] the reduction of indirect costs associated with [...]uniforms and textbooks, the provision of education opportunities that are closer to marginalized communities, [...]the conduct of accelerated learning programmes for out-of-school children and young people in difficult circumstances, and the expansion of access to early-childhood care and education services. daccess-ods.un.org |
若干代表团呼吁该 组织：(a) [...] 提供有关实际支助预算支出的财务报告，以反映资源计划；(b) 提出 [...] 支助和方案预算费用类别的共同适用/处理办法；(c) 平衡结果与效率措施，例 如跟踪固定和可变的间接费用；(d ) 提供信息说明管理问题高级别委员会正致力 [...]于在费用回收率方面实现哪些目标。 daccess-ods.un.org | A number of delegations called upon the organizations to (a) provide financial reporting on actual support budget expenditures to mirror the resource plan; (b) present a common methodology for application/treatment of cost categories to support and programming budgets; (c) balance results with measures of [...] efficiency, for example, tracking [...] fixed and variable indirect costs; and (d) provide information [...]on what the High-level Committee [...]on Management (HLCM) was working to achieve regarding cost-recovery rates. daccess-ods.un.org |
39.4 一些专家感谢秘书处代表的介绍，并要求说明将正常计划资金用于支持预算外 [...] 活动的数额和将预算外资金用于支持正常计划活动的数额，以及教科文组织按 照联合国检查组（JIU）2002 年提出的建议直接向项目收取 间接费用 的 情 况。 unesdoc.unesco.org | 39.4 After thanking the representative of the Secretariat for its presentation, some Experts requested information regarding the level of Regular Programme resources which may come in support of extrabudgetary activities and [...] vice-versa, and on the status at UNESCO of the [...] charging of indirect costs directly to projects [...]as recommended by the Joint Inspection Unit (JIU) already in 2002. unesdoc.unesco.org |
工作组将 特别开展下列工作：(a) [...] 审查和验证项目预算中没有包括但与实施企业资源规划 系统相关的所有费用(如数据清理和转换)；(b) 为编制 2014-2015 年拟议方案预 算提供指导；(c) [...] 找出重新设计本组织服务交付模式的机会，以调拨现有资源来 执行涉及间接费用的任务。 daccess-ods.un.org | In particular, the working group will: (a) review and validate all costs not included in the project budget but which are associated with implementation of the ERP system (for example, data cleansing and conversion); (b) provide guidance on the preparation of the proposed programme budget for 2014-2015; and (c) identify opportunities to redesign the [...] Organization’s service delivery model in order to redirect existing resources to perform the [...] tasks associated with indirect costs. daccess-ods.un.org |
一些组织现行的方案支助费用比例不足以负 [...] 担全部实际费用(据估算，固定及可变 间接费用 在 大多数情况下近乎适用的最高 方案支助费用比例的两倍)；由此导致在某些情况下出现了采用经常预算的交叉 [...]补贴现象。 daccess-ods.un.org | In several organizations, the current PSC rates are [...] not enough to cover all actual costs (it is estimated that the volume of [...] fixed and variable indirect costs, in most [...]of the cases, is approximately [...]double the highest PSC rate applied); as a result, in some cases, there is cross-subsidizing from the regular budget. daccess-ods.un.org |
此外，预算基本额的分配由总部的部门/机构决定（正常计划预算由计划部 门决定，管理/间接费用由总 部外协调局决定，人事费由预算局和人力资源管理局决定，计 划编制工作的协调由战略规划编制局负责），尽管总部外协调局的新角色多少改进了这方面 的工作。 unesdoc.unesco.org | Furthermore, the allocation [...] of basic parameters of the budget is determined by Headquarters sectors/services (regular programme budget by programme sectors, running/indirect costs by BFC, staff costs by BB and HRM, [...]programming coordination [...]by BSP), even though the new role of BFC has improved matters in this area somewhat. unesdoc.unesco.org |
就这一问题，秘书处的代表还提到了联合国机构间对计划支助费用和费用扣还的共同 [...] 原则进行审查的情况，审查结论得到了管理问题高级别委员会（HLCM）的赞同，即与预算 外活动有关的所有直接和间接费用都 应该从预算外活动中支出，从预算外活动中扣还。 unesdoc.unesco.org | In this context, the representative of the Secretariat also referred to the inter-United Nations agency review of programme support costs and common principles for cost recovery which were endorsed by the High-Level [...] Committee on Management (HLCM), namely that all [...] direct and indirect variable costs relating to the [...]extrabudgetary activities should [...]be charged and recovered from extrabudgetary projects. unesdoc.unesco.org |
英汉双解词典包含2273206条英汉词条，基本涵盖了全部常用单词的翻译及用法，是英语学习的有利工具。