under-applied overhead
英 [ˈʌndə(r) əˈplaɪd ˌəʊvəˈhed]
美 [ˈʌndər əˈplaɪd ˌoʊvərˈhed]
【经】少分配制造费用
双语例句
- 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？ - 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