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- Such an allocation is usually based on the total amount of applied factory overhead included in each of these account balances at the end of the year. 这种分配通常按以上账户年末余额中所包含的制造费用未来基础进行。
- applied factory overhead expense 已分配工厂间接费用
- applying factory overhead cost to products [经] 将工厂间接费用摊入产品
- applied factory overhead cost [经] 已分摊工厂间接费用
- 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。
- 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。
- 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。
- 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。
- 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。
- Choose one of the fonts in the list under Apply a font scheme. 在“应用字体方案”下的列表中选择一种字体。
- DYNAMICAL STUDY ON THE BEHAVIOR OF ELECTROLUMINESCENT POLYMERS UNDER APPLIED ELECTRIC-FIELDS? 电致发光聚合物在外电场中行为的动力学研究?
- Load-Wear Index An index of the ability of a lubricant to prevent wear under applied loads as determined in the Four-Ball EP Tester. 负荷-磨损指数是衡量润滑油在四球极压试验中所施加的负荷下所表现出的抗磨能力的一项指数。
- And the applications and prospects of PAn under applied pressure are enunciated. 最后,介绍了聚苯胺在压力作用下的应用及前景。
- 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。
- The dielectric constant can be estimated by comparing the vibration amplitude of cantilever under applied ac bias on metallic or semiconductive particles. 通过比较在半导体和金属粒子上探针对外加交变电场的响应幅度 ,可以估计纳米半导体纳米粒子的介电常数
- 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。
- The fecundity of A. variegate was lower under applying low dose pesticide. 在低剂量农药环境下多异瓢虫的繁殖力有一定的降低。