manufacturing overheads	fixed indirect factory related cost in production
job-order?cost accounting	a system for determining the cost of particular batch of ..... for a specific customer
to impose	to levy tax on sth
retained earnings	the part of a company's profit not distributed to stockholders
treasury bills	a short-term debt obligation issued by a national government
turnover/total sales	a business's total revenue from the sale of goods and services
leverage/gearing	the extent to which a company is funded by loans rather than its own capital
EBITS	earnings before interest and tax
average cost	the sum of variable and fixed costs divided by the number of units produced
patent	the exclusive right to produce an innovative new product for a fixed period