direct overhead
英 [dəˈrekt ˌəʊvəˈhed]
美 [dəˈrekt ˌoʊvərˈhed]
直接管理费
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。 - 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。 - 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。 - There are several alternate means of transmitting electric power, for example, by alternating or direct current, overhead or underground cable, and all over a wide range of voltages.
有多种送电途径可选择，例如由交流或直流，架室线或地下电缆送电并有各种电压等级。 - 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。 - Methods Direct costs and overhead costs of general nursing service were accounted. The total costs of every item were compared with the charge.
方法按单项成本核算的方法，对护理项目的各成本构成及总成本，各成本要素在总成本中所占比例，护理项目成本与收费情况进行核算、比较。 - Research of Direct Digital Frequency Synthesis Technology under Double System Overhead Construction
双系统架构下的直接数字频率合成技术研究 - Direct the reality running circumstances of flame monitoring system in overhead steam boiler combustion course and existent problems, a scheme is put forward that adjust the position of main probe and change ignition logic.
针对过热蒸汽炉燃烧过程火焰监控系统的实际运行情况以及存在的问题，提出了调整主探头位置及修改点火逻辑的方案。 - More and more parallel applications demand the direct support of multicasting operation to minimize their communication overhead.
越来越多的并行计算问题需要直接在选路协议中得到多点通信的支持以减少通信开销。 - This paper introduces the connotations of the direct costs and overhead costs, and advances some measures for strengthening the cost management such as establishing the powerful budget ranks, building the cost control and accounting analysis system, and implementing the all workers and staff management.
介绍了施工企业直接成本和间接成本的内涵，提出了建立一支强有力的预算队伍、建立成本控制和核算分析系统、实施全员管理等强化施工成本管理的措施。 - Doing Homework Activity-based costing can be used in distribution of direct costs and overhead costs.
应采用作业成本法进行直接成本和间接成本的分配。 - Comparison of Preventive Effect of Direct Lightning Stroke Between Lightning Rod and Overhead Ground Wire
避雷针和避雷线防直击雷效果的比较 - We propose a Direct Control Transfer Chaining ( DCTC) technique for reducing the steady execution overhead of a Co-VM.
提出了降低协同设计虚拟机稳定执行开销的直接控制转移指令链接技术。 - 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。