1.
cost variance-direct materials account
直接材料成本差异帐户
2.
This report shows the materials issued to each department during a cost period and provides the information that is needed to prepare journal entries charging the cost of direct materials to the appropriate departments.
材料保管人员的报告可以提供每个车间需求材料的信息,即每个车间的直接材料成本。
3.
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。
4.
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。
5.
The current costs added during the period were materials of $16 and conversion cost of $3.
本期发生的成本为：直接材料16美元,转换成本3美元。
6.
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。
7.
hamper of plaiting materials made directly to shape
有盖大篮,由编材料直接编结成形
8.
handbag of plaiting materials made directly to shape
季提包,由编结材料直接编结成形
9.
household articles of plaiting materials made directly to shape
家庭用品,由编结材料直接编结成形
10.
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。
11.
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。
12.
The machine is used to break the plastic pipe material and the plastic special-shaped material to plastic granules directly.
本机用于塑料管材，异型材直接破碎造粒。适用于较长型材。
13.
The indirect costs, also called the overheads, are those costs that do not form part of the product, e.g. office rent, maintenance materials.
间接成本是不构成产品实体的成本,如办公室租金、维修材料等。
14.
direct and indirect process cost
直接与间接分步成本
15.
the costs of direct and indirect materials owned may be housed together in a single Materials Inventory account.
直接材料和间接材料有时共同包括在原材料账户中,
16.
Direct materials include all materials that from an integral part of the finished product and are easily traced to the finished product.
直接材料指的是构成完工产品主体部分、并能较容易就可追溯到制成品上的所有材料。
17.
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。
18.
Its lid is made of special transparent material, thus cooking of food can be observed through the lid.
锅盖采用透明的特殊材料制成,能直接观察到烹调的情况。