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- Most of the controllable variance normally relates to the cost of the variable factory overhead items. This is because there is usually little or no variation in the fixed factory overhead costs. 大多數控制差異與組成製造費用的變動項目的成本差異有關,因為固定製造費用通常變化不大甚至沒有變化。
- Indirect laboris accounted for as a factory overhead cost. 間接人工作為製造費用來處理。
- Indirect labor is accounted for as a factory overhead cost. 間接人工作為製造費用來處理。
- fixed factory overhead costs [經] 固定間接費用
- The controllable overhead variance indicates management' s ability to keep the factory overhead cost within the limits set forth in the budget. 製造費用的控制差異體現了管理當局將製造費用控制在預算之內的能力。
- Thus, in order to provide timely cost data, factory overhead costs are assigned or applied to production by using a predetermined rate. 出於這種考慮,製造費用可以按一確定的比例進行分配各產品的生產成本。
- applying factory overhead cost to products [經] 將工廠間接費用攤入產品
- It is normal to have a factory overhead controlling account in the general ledger. Details of the individual overhead costs are then accumulated in a subsidiary ledger. 企業一般設置一"製造費用"賬戶,各組成項目在明細分類賬中記錄。
- The overhead costs are ridiculously expensive. 日常開支太高了。
- variable factory overhead cost 變動的工廠製造費用
- applied factory overhead cost [經] 已分攤工廠間接費用
- Labor and factory overhead known as conversion cost, are often through the process. 直接人工、製造費用是轉換成本,整個生產過程都要發生。
- At the end of a cost period, the difference between overhead applied and overhead actually incurred is the factory overhead variance. 製造費用差異是期末分配的製造費用和實際發生的製造費用的差額。
- Profit go up in proportion to the fall in overhead cost. 利潤上升與間接費用成本下降有關（成比例）。
- Profit goes up in proportion to the fall in overhead cost. 利潤上升與間接費用成本下降成比例。
- So it is more and more important to accounting for factory overhead. 製造費用的會計核算隨之越來越重要。
- Observe that factory overhead includes costs that pertain solely to manufacturing activity. 必須明確一點,即成本項目必須與生產緊密相關,否則不能作為製造費用來處理。
- Remember that when the standard costs are used, factory overhead is applied to production on the basis of a predetermined standard cost overhead rate. 在標準成本制度下,製造費用根據一事先確定的比率進行分配。
- In the processing department, the costs incurred are accumulated in factory overhead and work in process accounts. 從會計上說,各車間的成本要先記入製造費用和在產品賬戶。
- In the purpose of improving management, we can divide the factory overhead into two elements. 從便於管理的目的出發,我們可以將製造費用分為兩方面來分析。
