1.
summary of cost of manufacturing expenses applied
己分配制造费用汇总表
2.
under-applied factory overhead
少分配工厂制造费用
3.
variable factory overhead cost
变动的工厂制造费用
4.
fixed overhead quantity variance
固定制造费用耗量差异
5.
factory expense efficiency variation account
制造费用效率差异帐户
6.
variable overhead price variance
变动制造费用价格差异
7.
factory expense budget variation account
制造费用预算差异帐户
8.
schedule of fixed overhead charges
固定制造费用明细表
9.
standard over head rate
标准制造费用分配率
10.
The controllable variance is the difference between the overhead budgeted at the operating level achieved and overhead actually incurred.
控制差异是指实际制造费用与标准产量的预算制造费用的差额。
11.
At the end of a cost period, the difference between overhead applied and overhead actually incurred is the factory overhead variance.
制造费用差异是期末分配的制造费用和实际发生的制造费用的差额。
12.
At times actual overhead incurred exceeds overhead applied, and at other times overhead applied exceeds actual overhead incurred.
有时实际发生的制造费用比分配来的制造费用多,有时情况则相反。
13.
applied manufacturing overhead account
已分配间接制造费用帐户
14.
machine hours basis for manufacturing overhead rates
制造费用率的机器小时法
15.
machine hours basis of overhead application
制造费用分配的机器小时法
16.
Debits to Factory Overhead come from various sources.
制造费用借方数据有几种来源。
17.
There are two possibilities for disposing of the balance of factory overhead at the end of the year.
制造费用账户余额的处理方法有两种。
18.
labor hours basis for overhead applicatio
制造费用人工小时分配法