direct labor
英 [dəˈrekt ˈleɪbə]
美 [dəˈrekt ˈleɪbər]
直接劳动
双语例句
- 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。 - The direct labor is wages and welfares of the employees who produce the products?
直接人工是生产产品的工人的工资和福利？ - 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。 - The cost driver used to assign process-engineering costs is the numbers of direct labor hours consumed by products
用于分配生产过程控制成本的成本动因是产品消耗的直接人工工时 - Direct labor represents the gross wages of personnel who worked directly on the goods being produced.
直接人工是指直接为产品生产工作的人员的所有工资支出。 - 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。 - In many companies, the direct labor has reduced severely, and the overhead costs have increased correspondingly.
在许多公司里，直接人工已经剧烈下降，制造费用则相应提高。 - Follow them are the individual budgets for such things as materials, direct labor, overhead costs, selling and administrative expenses, and then cash budgets.
在完成这两个预算的编制后，再进行诸如材料、直接人工、制造成本、销售和管理费用、现金等预算的编制工作。 - The systems generally display reduced manufacturing lead time, low in-process inventory, and high machine tool utilization, with reduced indirect and direct labor.
一般来说，FMS系统具有生产周期短、在制品库存低、机床利用率高、间接和直接劳动少等特点。 - Some activities, such as the direct materials, the direct labor and other similar works consumed by each product and the corresponding costs are related to the units of products, but some are not related to the volumes.
诸如直接人工、直接材料和其他类似的一些作业是由每件产品消耗的，因而这些相应的成本是与产品的产量相联系的，但另外一些则与产量没有关系。 - Indirect materials are not easily traced to specific units or batches of production and are accounted for as factory overhead. Direct labor is easily identified with given jobs. Indirect labor, on the other hand, is not and is considered part of 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。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。 - 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。 - 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。 - 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。 - Analyze the direct labor cost, including measure the work hours, stipulate the standard work hours, maintain and readjust the standard work hours.
生产人力成本分析，包括测量作业工时，制定标准作业工时，并定期维护变更标准工时。 - Direct labor standards are determined jointly by production, engineering, and personnel staffs. It's the product of labor time standard and labor rate standard.
直接人工标准由生产、工程和人事部门共同制定，它是直接工时标准和工资率标准的乘积。 - 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。 - Analyze and balance the direct labor of the assembly lines. Define and stipulate the standard assembly times for the assembly operation.
分析及平衡组装生产线的工人数量，确定组装的标准时间。 - Direct labor costs are subdivided by job and then posted to job cost sheets.
直接人工由具体批别负担，并记录到批次成本计算表中。 - Organizations producing and selling multiple products and services may find that a greater percentage of costs depend upon the number of services of product variations offered, rather than on direct labor hours consumed or units produced.
但是那些生产和提供多种产品和服务企业会发现这些产品和服务的大部分的成本通常并不取决于直接的人工时或者产品的数量，而是决定于服务提供或者产品变更的次数。 - The assets is classified as tangible and intangible assets. The value of the two comes from the direct labor of human, being the coagulation of abstract labor of human.
资产分为有形资产和无形资产两类，有形资产的价值来源于人的活劳动，无形资产的价值也来源于人的活劳动，它们的价值都是人类抽象劳动的凝结。 - The decline in direct labor in future production necessarily leads to diversified value source;
未来生产中直接劳动作用的下降必然导致价值源泉的多元化； - The second allocates these expenses to specific products according direct labor hours or the volume of units produced.
第二步是将这些成本中心的费用再根据直接人工时或者是产品的数量等分配到不同的产品中去。 - Direct costs are not equal to direct material and direct labor costs.
直接费用不等于直接材料和直接人工，间接费用也不等于制造费用； - Human capital to some extent determine the direct labor to urban competitiveness and labor transfer speed.
人力资本存量一定程度上决定了劳动力转向城市的直接竞争力以及劳动力转移速度。 - At the stage of production, we control cost through four aspects which is direct materials, direct labor, special expenses and manufacturing cost.
在生产阶段，分别从直接材料、直接人工、专项费用和制造费用四个方面进行成本控制。 - It mainly on an analysis of differences in raw materials, and describes the methods of control of raw materials. Part ⅴ: Analysis and control of direct labor cost of A company.
主要对原材料的差异进行了分析以及介绍了对原材料进行控制的方法。第五部分：A企业直接人工的成本分析和控制。 - In this stage, the rule of declining average profit rate predicted by Marx plays a part in highly automatized heavy industry and high-tech industry as well as service industry with direct labor as main body.
在这个阶段，马克思预言的平均利润率下降规律在自动化程度高的重工业、高技术产业与直接劳动占主体的服务业之间发挥了作用。 - It mainly to differences in direct labor were analyzed as well as the introduction of direct manual control methods. Part ⅵ: Analysis and control A company manufacturing costs and cost of sales.
主要对直接人工的差异进行了分析以及介绍了对直接人工进行控制的方法。第六部分：A企业制造费用以及销售费用的分析及控制。 - Proliferation in complexity, diversity and mix as well as the displacement of direct labor and material costs by overhead, has overwhelmed Traditional Costing ( TC). Practices cannot fit in with the requirement of enhance cost calculation and cost management in logistics enterprise.
由于物流企业增加了许多复杂的、多元的、混合的作业，使得物流企业的间接成本超过了直接成本，传统成本法已不能满足物流企业进行高水平成本核算和成本管理的要求。