tracing

n.

1. A reproduction made by superimposing a transparent sheet and copying the lines of the original on it.
2. A graphic record made by a recording instrument, such as a cardiograph or seismograph.

Assignment of cost to an activity or a cost object using an observable measure of the consumption of resources by an activity. Tracing is generally preferred to allocation if the data exists or can be obtained at a reasonable cost. For example, if a company's cost accounting system captures the cost of supplies according to which activities use the supplies, the costs may be traced (as opposed to allocated) to the appropriate activities. Tracing is also called direct tracing. The 1998 draft also defines cost tracing broadly as the ability to assign a cost to a cost object. Thus, it treats assignment and tracing as synonymous.

n

A line or lines or a pattern scribed by a pointed instrument or stylus on a tracing plate or tracing paper.

A graphic record produced by copying another, or scribed by an instrument capable of making a visual record of movements.

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Dansk (Danish)
n. - kalkering, kalke

idioms:

• tracing paper    kalkerpapir

Nederlands (Dutch)
overgetrokken tekening

Français (French)
n. - calque, calquage, tracé de courbe

idioms:

• tracing paper    papier-calque

Deutsch (German)
n. - Durchpausen, Kopie, Linie, Verfolgen

idioms:

• tracing paper    Pauspapier

Ελληνική (Greek)
n. - αντιγραφή, ξεσήκωμα

idioms:

• tracing paper    χαρτί αντιγραφής/ξεπατικώματος

Italiano (Italian)
ricalco, stesura

idioms:

• tracing paper    carta da ricalco

Português (Portuguese)
n. - investigação (f), decalque (m)

idioms:

• tracing paper    papel de decalque (m)

Русский (Russian)
копирование, калькирование, копировать/ калькировать

idioms:

• tracing paper    восковка, бумажная калька

Español (Spanish)
n. - calco, trazado, rastreo, busca

idioms:

• tracing paper    papel de calcar

Svenska (Swedish)
n. - (upp)spårande, skissering, (kontur)teckning

中文（简体）(Chinese (Simplified))
追踪, 描摹, 追查

idioms:

• tracing paper    描图纸

中文（繁體）(Chinese (Traditional))
n. - 追蹤, 描摹, 追查

idioms:

• tracing paper    描圖紙

한국어 (Korean)
n. - 등사물, 투사, 자취를 밟음

日本語 (Japanese)
n. - 跡をたどること, 透写

idioms:

• tracing paper    トレーシングペーパー

العربيه (Arabic)
‏(الاسم) ألرسم ألشفافي, رسم منسوخ بواسطه ورقه شفافه‏

עברית (Hebrew)
n. - ‮שרטוט על נייר שקוף, שרטוט, מעקב, התחקות אחר‬

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