片语

fixed factory overhead cost[会计]

Factory overhead costs工厂间接费用

applied factory overhead expense已分配工厂间接费用

variable factory overhead cost[工经]

Factory overhead cost制造成本

fixed factory overhead costs固定间接费用

factory department overhead costs sheet车间制造费用成本单

manufacturing overhead制造费用；[会计] 制造间接费

budgeted factory overhead rate预计制造费用分摊率

manufacturing burden[会计] 制造费用

variable factory overhead costs变动的工厂制造费用英语

factory y overhead间接制造成本

英汉例句

• cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures and predetermined factory overhead rates.

  成本会计系统通过使用永续盘存制和预定的制造费用分配率定期提供产品的单位成本。

• although factory overhead normally cannot be identified with the individual jobs, it is an essential component of manufacturing costs.

  尽管制造费用很难和具体工作联系到一起，但却是制造成本的必要组成部分。

• for example, if a large balance is caused by changes in manufacturing methods or in production goals, the factory overhead rate should be revised.

  例如，如果较大的余额是因为生产方法或生产目标不当，制造费用率就应修正。

• both systems accumulate product costs -direct materials, direct labor, and factory overhead -and allocate these costs to the units produced.

  都是归集直接材料、直接人工成本和制造费用并将其分配到相应产品上。

• such an allocation is usually based on the total amount of applied factory overhead included in each of these account balances at the end of the year.

  这种分配通常按以上账户年末余额中所包含的制造费用未来基础进行。一位好的政治家应该能够预料到其民族的未来。

• as factories have become more highly automated, factory overhead has become a larger part of the total product cost.

  随着生产自动化的日益提高，制造费用在制造成本中的比重越来越大。

• thus, in order to provide timely cost data, factory overhead costs are assigned or applied to production by using a predetermined rate.

  出于这种考虑，制造费用可以按一确定的比例进行分配各产品的生产成本。

• at this point, all product costs have been accumulated into debit balances in the materials inventory, factory payroll, and factory overhead account.

  这时，产品的全部成本已累积为材料盘存，工厂工薪和制造费用等账户的借方余额。

• regardless of whether the ending balance in the factory overhead account is a debit or credit, any remaining balance must be disposed of before a new accounting period begins.

  不管制造费用账户的余额是借方还是贷方，新会计期间开始以前必须将其结平。

• it is normal to have a factory overhead controlling account in the general ledger. details of the individual overhead costs are then accumulated in a subsidiary ledger.

  企业一般设置一「制造费用」账户，各组成项目在明细分类账中记录。

• each departmental work in process account is also debited for the factory overhead applied.

  各步骤分配的制造费用也记入相应的在产品账户。

• regardless of how carefully the predetermined overhead rate is estimated, factory overhead will usually have a balance at the end of the fiscal year.

  不管预先确定制造费用分配率时多么认真仔细，制造费用账户在年末总会有一个余额。

• cost data, factory overhead costs are assigned or applied to production by using a predetermined rate.

  出于这种考虑，制造费用可以按一确定的比例进行分配各产品的生产成本。

• debits to factory overhead come from various sources.

  制造费用借方数据有几种来源。

• labor and factory overhead known as conversion cost, are often through the process.

  直接人工、制造费用是转换成本，整个生产过程都要发生。