factory overhead
英 [ˈfæktri ˌəʊvəˈhed]
美 [ˈfæktri ˌoʊvərˈhed]
制造费用，工厂（间接）费用
双语例句
- Indirect labor is accounted for as a factory overhead cost.
间接人工作为制造费用来处理。 - Applied factory overhead cost
已分摊工厂间接费用 - Debits to Factory Overhead come from various sources.
制造费用借方数据有几种来源。 - Under-applied factory overhead Taxpayer: what is the charge of the registration?
少分配工厂制造费用纳税人：费用是多少？ - Labor and factory overhead known as conversion cost, are often through the process.
直接人工、制造费用是转换成本，整个生产过程都要发生。 - 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。 - There are two possibilities for disposing of the balance of factory overhead at the end of the year.
制造费用账户余额的处理方法有两种。 - 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。 - Each departmental work in process account is also debited for the factory overhead applied.
各步骤分配的制造费用也记入相应的在产品账户。 - Similarly insurance on the factory facilities is overhead. Insurance on corporate offices, however, is treated as an administrative expense.
同理，生产设备的保险费用为制造费用，而公司领导机构的保险费用则作为管理费用。 - Example of factory overhead costs, in addition to indirect materials and indirect labor, are depreciation, electricity, fuel, insurance, and property taxes.
除此之外，折旧、电力、燃料、保险及财产税等皆为制造费用。 - When the factory overhead account has a credit balance, the balance is known as over-applied overhead; and when it has a debit balance, the balance is called under-applied overhead.
当制造费用账户为贷方余额时，该余额称为超分配制造费用，当制造费用账户为借方余额时，其余额称为未分配制造费用。 - Summary of cost of manufacturing expenses applied under-applied factory overhead
己分配制造费用汇总表少分配工厂制造费用 - The balance in the factory overhead account is carried forward from month to month until the end of the year.
制造费用账户经过上述分配，通常每月会有余额，逐月积累至年末。 - The total factory overhead for a period cannot be determined with certainty until the end of the accounting period. However, to wait until the end of an accounting period to allocate factory overhead to individual jobs is not acceptable.
制造费用在会计期末才能确定，但从管理上来说，要等到期末是难以接受的。 - If materials are used for maintenance or other types of factory-wide activities, the materials consumption report discloses that they should be charged to factory overhead.
对用于设备维护或用于整个企业的材料，就作为制造费用来处理。 - At this point, all product costs have been accumulated into debit balances in the Materials Inventory, Factory Payroll, and Factory Overhead account.
这时，产品的全部成本已累积为材料盘存，工厂工薪和制造费用等账户的借方余额。 - So it is more and more important to accounting for factory overhead.
制造费用的会计核算随之越来越重要。 - 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。 - If the consumed materials cannot be identified to special job, it will be indirect materials, which belong to factory overhead.
如果耗用的材料不能分清具体的收益批别，就作为制造费用来处理。 - Regardless of whether the ending balance in the Factory Overhead account is a debit or credit, any remaining balance must be disposed of before a new accounting period begins.
不管制造费用账户的余额是借方还是贷方，新会计期间开始以前必须将其结平。 - 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。 - 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。 - Cannot copy a subscription database to an existing database. Debits to Factory Overhead come from various sources.
无法将订阅数据库复制到现有数据库中。制造费用借方数据有几种来源。 - To determine the effects of these two factors, the factory overhead can be expressed as the sum of a volume variance and a controllable variance.
考察此二因素对制造费用的影响，可将制造费用从产量差异和控制差异两方面来分析。 - In the process costing system, factory overhead includes all those manufacturing costs that are not easily traced to a specific department.
在分步法中，制造费用包括所有不能分清直接受益车间的成本支出。 - Although factory overhead normally cannot be identified with the individual jobs, it is an essential component of manufacturing costs.
尽管制造费用很难和具体工作联系到一起，但却是制造成本的必要组成部分。 - As factories have become more highly automated, factory overhead has become a larger part of the total product cost.
随着生产自动化的日益提高，制造费用在制造成本中的比重越来越大。 - 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。 - 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。