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- 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。
- Remember that when the standard costs are used, factory overhead is applied to production on the basis of a predetermined standard cost overhead rate. 在标准成本制度下,制造费用根据一事先确定的比率进行分配。
- 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。
- factory overhead rate [经] 制造(间接)费用率
- Indirect laboris accounted for as a factory overhead cost. 间接人工作为制造费用来处理。
- Indirect labor is accounted for as a factory overhead cost. 间接人工作为制造费用来处理。
- Thus, in order to provide timely cost data, factory overhead costs are assigned or applied to production by using a predetermined rate. 出于这种考虑,制造费用可以按一确定的比例进行分配各产品的生产成本。
- The overhead rate can be expressed as a percent-age or an hourly rate. 间接费用分配率可以用百分比或小时费率来表示。
- 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。
- Observe that factory overhead includes costs that pertain solely to manufacturing activity. 必须明确一点,即成本项目必须与生产紧密相关,否则不能作为制造费用来处理。
- In the processing department, the costs incurred are accumulated in factory overhead and work in process accounts. 从会计上说,各车间的成本要先记入制造费用和在产品账户。
- In the purpose of improving management, we can divide the factory overhead into two elements. 从便于管理的目的出发,我们可以将制造费用分为两方面来分析。
- In the purpose of improving management. we can divide the factory overhead into two elements. 从便于管理的目的出发,我们可以将制造费用分为两方面来分析。
- 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。
- 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 controllable overhead variance indicates management' s ability to keep the factory overhead cost within the limits set forth in the budget. 制造费用的控制差异体现了管理当局将制造费用控制在预算之内的能力。
- 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。
- At the end of a cost period, the difference between overhead applied and overhead actually incurred is the factory overhead variance. 制造费用差异是期末分配的制造费用和实际发生的制造费用的差额。
- 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。
- That is why onehalf of the total normal working hours for a given year are used in figuring overhead rates. 这就是为什么一个特定年度的正常工作时间的半数被用来计算间接费用分配率。
