| 单词 | factory overhead |
| 释义 | 例句释义: 生产费用,制造费用,工厂间接费用,工厂费用 1. 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。 www.jukuu.com 2. 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。 www.jukuu.com 3. Variances For factory overhead are generally more difficult to understand than those for direct materials and direct labor. 为制造费用的方差通常更困难的了解比较那些对于直接的材料和生产工人。 ks.cn.yahoo.com 4. 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。 dict.ebigear.com 5. The standard overhead rate is determined by dividing the standard factory overhead costs by the standard amount of productive capacity. 标准制造费用分配率被藉由分开标准的制造费用标准量的生产能力的费用决定。 ks.cn.yahoo.com 6. 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。 dict.ebigear.com 7. Recording Other Factory Costs as Overhead: Various items other than materials and labor costs are charged to Factory Overhead account. 其他工厂成本记录为制造费用：除材料和人工成本以外的各个项目记入制造费用账户。 dictsearch.appspot.com 8. 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。 dict.ebigear.com 9. Variances of direct material, direct labor, and factory overhead. 直接材料，生产工人和制造费用的方差。 goabroad.zhishi.sohu.com 10. In the processing department, the costs incurred are accumulated in factory overhead and work in process accounts. 从会计上说，各车间的成本要先记入制造费用和在产品账户。 zhidao.baidu.com 1. 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。 chinafanyi.com |
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