indirect overhead
英 [ˌɪndəˈrekt ˌəʊvəˈhed]
美 [ˌɪndəˈrekt ˌoʊvərˈhed]
【经】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。 - 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。 - 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。