Indirect expenses incurred in production and provision of service by an enterprise is to be allocated into the cost of production and operation, according to certain standards of allocation.
企业为生产商品和提供劳务而发生的各项间接费用,应当按一定标准分配计入生产经营成本。
2
In essence, recognized depreciation is allocation process of costs and expenses, recognized allowance is pricing method of assets.
本质上,计提折旧是成本、费用的分配过程,计提减值准备是一种资产的计价方法。
3
From the allocationof inspection expenses with the ABC means, the hot gas path parts are taken as the chief subject studied of this article.