1.
applied manufacturing overhead account
已分配间接制造费用帐户
2.
controllable factory overhead variance
可控制间接制造费差异
3.
Indirect labor is accounted for as a factory overhead cost.
间接人工作为制造费用来处理。
4.
rework costs charged to manufacturing overhead
计入间接制造费的返工成本
5.
In the process costing system, factory overhead includes all those manufacturing costs that are not easily traced to a specific department.
在分步法中,制造费用包括所有不能分清直接受益车间的成本支出。
6.
The basic objective of a process costing system is the determination of unit processing costs for direct materials, direct labor, and factory overhead in each processing department.
分步法的基本目的是计算单位产品在各个车间的直接材料、直接人工、制造费用的数额。
7.
Indirect materials are not easily traced to specific units or batches of production and are accounted for as factory overhead.
因间接材料不易直接追溯到其受益对象上,一般将其作为制造费用来处理。
8.
Direct labor is easily identified with given jobs. Indirect labor, on the other hand, is not and is considered part of factory overhead.
直接人工能分清受益的产品批别,间接人工则作为制造费用的一个组成部分。
9.
Intergovernmental Working Group on Overhead Costs
间接费用政府间工作组
10.
"direct overhead Budget: In the World Bank, a Budget for those overhead expenses controlled by the manager."
直接管理的间接费用预算: 指在世界银行内直接由经理控制的那部分间接费用的预算。
11.
DIRECT AND INDIRECT SAVINGS USING STEP MOTOR REFRIGERANT CONTROL VALVES
使用步进马达制冷控制阀费用的直接和间接节约
12.
How to Set up and Carry forward Manufacturing Expense Account for Assistant Workshops;
辅助生产车间制造费用帐户的设置与结转
13.
AN EXACT EXPRESSION OF THE LONG-RUN AVERAGE COST IN A MANUFACTURING SYSTEM
制造系统的单位时间费用的一个精确表达
14.
Variances for factory overhead are generally more difficult to understand than those for direct materials and direct labor.
制造费用差异比直接材料差异和直接人工差异更难理解。
15.
applied factory overhead expense
已分配工厂间接费用
16.
applied factory overhead cost
已分摊工厂间接费用
17.
OVA [overhead variance analysis ]
间接费用差异分析［
18.
Survey on Direct Cost and Indirect Cost of Inpatient;
患者住院期间直接费用与间接费用的调查研究