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- normalized overhead rate [经] 正常化的制造费用分摊率
- 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。
- 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。
- 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。
- departmental manufacturing overhead rate [经] 分部(部门)制造费用率
- To reduce the number of overhead rates, and to simplify the process of ABC, activities may be grouped together in homogeneous set based on similar characteristics. 为了减少间接费用分配率的数量并相应简化作业成本计算的过程,各种作业可以根据如下的两个特点将相同或相近性质的作业并为一组。
- The computer has a normal qwerty keyboard. 这台计算机有标准的英文键盘。
- Our relationship has been normalized. 我们的关系正常了。
- The situation has returned to normal in the city. 这座城市的局势已恢复正常。
- The normal return fare to New York is fifty-six. 去纽约的来回票标准价是56元。
- The editors have normalized the author's rather unusual spelling. 编辑已将作者不太规范的拼写改正过来。
- Everything is absolutely normal. 一切完全正常。
- machine hours basis for manufacturing overhead rates [经] 制造费用率的机器小时法
- This case is not amenable to the normal rules. 这件事经不起常规的检验。
- material costs basis for manufacturing overhead rates [经] 制造费用率的材料成本法
- Relations between our two countries have normalized. 我们两国的关系已恢复正常。
- The doctor said the child's temperature was normal. 医生说孩子体温正常。
- A condition of normal body temperature. 正常体温体温正常的状况