It is normal to have a factory overhead controlling account in the general ledger. Details of the individual overhead costs are then accumulated in a subsidiary ledger. 企业一般设置一“制造费用”账户,各组成项目在明细分类账中记录。
Defibrator, for pulp mills factory ledger controlling account 制浆厂用纤维分离机工厂分类帐统制帐户