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цеховые накладные расходы stresses
account.	departmental overhead
busin.	shop overheads; work shop overheads
econ.	departmental burden; departmental charges; departmental overheads; workshop overheads; department burden; departmental overhauling; workshop overhauling
insur.	shop burden (страхование от остановок в производстве key2russia)

цеховые накладные расходы: 7 phrases in 3 subjects

Accounting	3
Business	2
Economy	2