overhead costs 经常费用、管理费用、日常开支、营业间接成本。杂项开支

Of or relating to the operating expenses of a business.

（费用等）经常的，管理的：属于或关于企业运转经费的

营业成本：与生产规模无关。如一家公司的总部的就是这种意义上的营业成本。其中管理装修和广告成本是沉没成本；而总部大楼为费沉没成本。

The operating expenses of a business, including the costs of rent, utilities, interior decoration, and taxes, exclusive of labor and materials.

企业的管理费用包括租金、设备、内部装修及缴税等的花销，但不包括工资和购买原料的费用。

楼上的解释可谓是乱来了，建议去看看张老师在西安大学讲演的笔记吧。

overhead costs上头成本，新古典经济学称为固定成本。

张五常是从租金的角度看上头成本的，就是产品价格在直接成本（可变成本）以上部份，就是上头成本。只要这个上头成本大于零，你都会继续生产或者营业，这个角度看，这个上头成本是租金。这个上头成本是由价格决定的，由买方竞争与卖方竞争共同决定价格后，再由价格高低减去直接成本的结果，就是上头成本。要是预期准确，无风险的情况下，这个上头成本就是历史成本，大小相等，在有风险情况下，这个上头成本与历史成本大小就不相等了。

英文词要看英文的原意：
Overhead (business)
In business, overhead, overhead cost or overhead expense refers to an ongoing expense of operating a business. The term overhead is usually used to group expenses that are necessary to the continued functioning of the business but that do not directly generate profits.

Overhead expenses are all costs on the income statement except for direct labor and direct materials. Overhead expenses include accounting, advertising, depreciation, indirect labor, insurance, interest, legal fees, rent, repairs, supplies, taxes, telephone, travel and utilities.[1]

Overhead can be classified under four headings

1. functional classification
2. classification on the nature of expenditure
3. elementwise classification
4. classification on behaviour of expenditure

如果翻译要是能这么简单地照字面来就不需要翻译了

版主的回答甚是。