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- standard overhead rate [经] 标准制造费用分配率
- 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。
- 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。
- Many companies compute a total variance between actual overhead cost incurred and standard overhead cost applied to production. 许多公司都会计算实际的制造费用与标准的制造费用之间的总差异。
- 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。
- 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。
- This is a special attachment that sits on top of a standard overhead projector and is attached to a personal computer, making it large enough for easy audience viewing. 它是一种特殊的附带设备,放置在标准高射投影仪上方并和个人电脑连接,它可以放大电脑桌面,使观众看得很清楚。
- 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。
- 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。
- comparative schedule of actual and standard overhead costs [经] 实际与标准制造费用比较表
- There is a standard form of oath used in lawcourts. 法庭中使用的誓词有固定的格式。
- This is one of the standard books on the subject. 这是有关这个问题的权威著作之一。
- It will send you standard form for you to fill out. 它(商标局)会寄给你标准表格要你填写。
- That country came off the gold standard long ago. 那个国家好久之前就放弃金本位制了。
- Such prices hit off with the standard of our life. 这样的物价与我们的生活水准相符。
- A can like this is considered below standard. 这样的罐头认为是不合格的。
- Their work is not up to standard. 他们的工作成绩不够标准。
- This is the standard textbook on the subject. 这是这一科的权威性课本。
- Goods are packed in standard export packing. 货物按标准出口方式包装。
