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IELTS BNC: 7523 COCA: 5527

overhead

Word family
o·ver·head1 /ˌəʊvəˈhed◂ $ ˌoʊvər-/ ●●○ adverbadv  
ABOVEabove your head or in the sky 在头顶上方;在空中
 Bullets whizzed overhead.
子弹嗖嗖地掠过头顶。
 A plane flew overhead.
一架飞机从头顶飞过。
overhead adjectiveadj
 overhead wires
高架电线
Examples from the Corpus
o·ver·head2 /ˈəʊvəhed $ ˈoʊvər-/ noun  
1 [uncountableU] American EnglishAmE, overheads British EnglishBrE [plural]BB money spent regularly on rent, insurance, electricity, and other things that are needed to keep a business operating 〔企业的〕经常性支出,运营费用〔如租金、保险费、电费等〕
 Their offices are in London so the overheads are very high.
他们的办事处在伦敦,所以经常性开支非常大。
2. TC[countableC] a piece of transparent material used with an overhead projector to show words, pictures etc 〔使用高射投影仪时用以显示文字、图片等的〕透明胶片
Examples from the Corpus
From Longman Business Dictionary
overheado·ver·head /ˈəʊvəhedˈoʊvər-/ noun [countableC, uncountableU]ACCOUNTING
a company’s general costs for activities not related to particular products
Such costs count as an overhead of the business, and VAT on them is deductible.
Because overhead costs won’t increase, profit margins at the hospital should expand.
It spends about 17 cents to sell $1 of its goods, among the highest overheads in the tire industry.
Firms have centralized buying to reduce both cost of goods and administrative overheads.
direct overhead

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