1.
cost variance-direct labor account
直接人工成本差异帐户
2.
cost variance-direct materials account
直接材料成本差异帐户
3.
direct labor rate variance
直接人工工资率差异
4.
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。
5.
Direct costs are those that form the part of the product, e.g. direct labor, direct materials and direct expenses.
直接成本是构成产品实体的成本,如直接人工、直接材料和直接费用。
6.
Prime costs represent the costs of direct material and of direct labor.
主要成本中包含了直接材料和直接人工费用。
7.
The difference between the standard production hours allowed for an operation and the actual hours recorded on the operation multiply the standard hourly rate is the labor quantity variance.
直接人工的实际消耗量与标准消耗量之差额乘以标准工资率即为(直接)工时率差异。
8.
A Research on Differences of Regional Human Capital and Relativity of FDI Attracted by China;
地区人力资本差异与中国吸引外商直接投资相关性研究
9.
The labor consumed in the processing is often divided into two types, direct labor and indirect labor.
分步法中,人工成本仍然分为直接人工和间接人工。
10.
Quality-related Cost、Income Distribution and Vertical Product Differentiation;
质量成本、收入分配与垂直产品差异
11.
The productive capacity is usually expressed in terms of an activity base, such as machine hours, direct labor cost, or direct labor hours.
标准生产能力通常表达为机器工时、直接人工成本、直接人工工时等指标。
12.
Study on the Difference of Cost Control between Public Works and Private Works in China
我国公共工程与私人工程成本控制差异的比较研究
13.
Empirical Research on the Relationship between FDI and Wage Disparity across Provinces in China;
外商直接投资与我国地区工资差异的实证研究
14.
The direct labor costs are derived by multiplying the cost of labor per hour by the number, of man-hours needed to complete the job.
直接人工成本是用每小时的工人成本乘以完成一项任务所需人工小时数得来的。
15.
The product costs transferred from preceding department and the costs of direct materials and direct labor incurred in each processing department are debited to the department's work in process account.
以前步骤转入的制造成本和本月发生的直接材料和直接人工从借方记入本步骤的在产品账户。
16.
Retrospect analysis on direct cost of dermatosis of the workers in a industrial zone
某工业开发区作业工人皮肤病直接成本回顾性分析
17.
Similar to the materials, factory labor costs are classified as either direct or indirect.
与材料的核算相类似,企业的人工成本也要分为直接人工和间接人工。
18.
Indirect labor is used in the manufacturing process but is not applied to the finished product.
间接人工是指为组织生产而耗用的、不直接记入完工产品成本的人工支出。