1.
machine hours basis for manufacturing overhead rates
制造费用率的机器小时法
2.
material costs basis for manufacturing overhead rates
制造费用率的材料成本法
3.
For example, if a large balance is caused by changes in manufacturing methods or in production goals, the factory overhead rate should be revised.
例如,如果较大的余额是因为生产方法或生产目标不当,制造费用率就应修正。
4.
factory expense efficiency variation account
制造费用效率差异帐户
5.
standard over head rate
标准制造费用分配率
6.
The standard overhead rate is determined by dividing the standard factory overhead costs by the standard amount of productive capacity.
制造费用标准分配率由标准生产能力决定。
7.
Regardless of how carefully the predetermined 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。
8.
If the balance increases in only one direction and the balance becomes large, the balance and the overhead rate should be investigated.
如果制造费用账户的余额持续增加,就应调查余额和制造费用分配率。
9.
A flexible budget may be used to establish a standard factory overhead rate.
制造费用标准比率通常在弹性预算的编制过程中建立。
10.
Remember that when the standard costs are used, factory overhead is applied to production on the basis of a predetermined standard cost overhead rate.
在标准成本制度下,制造费用根据一事先确定的比率进行分配。
11.
summary of cost of manufacturing expenses applied
己分配制造费用汇总表
12.
under-applied factory overhead
少分配工厂制造费用
13.
variable factory overhead cost
变动的工厂制造费用
14.
fixed overhead quantity variance
固定制造费用耗量差异
15.
variable overhead price variance
变动制造费用价格差异
16.
factory expense budget variation account
制造费用预算差异帐户
17.
schedule of fixed overhead charges
固定制造费用明细表
18.
First, the actual production volume during the period may have been different from the production volume that was expected at the beginning of the period when the standard overhead application rate was established.
一是特定期间的实际产量可能和标准制造费用分配率制定时预期的标准产量不同。