factory overhead account

英 [ˈfæktri ˌəʊvəˈhed əˈkaʊnt]

美 [ˈfæktri ˌoʊvərˈhed əˈkaʊnt]

制造费用账户

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。
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。
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。
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。
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。