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- Direct materials do not include minor items like glue, varnish, and nails. 直接材料一般不包括粘合剂、清漆、曲别针等。
- Direct costs are those that form the part of the product, e.g. direct labor, direct materials and direct expenses. 直接成本是构成产品实体的成本,如直接人工、直接材料和直接费用。
- Variances for factory overhead are generally more difficult to understand than those for direct materials and direct labor. 制造费用差异比直接材料差异和直接人工差异更难理解。
- Monitor and direct material planner on JIT material pulling. 监控和指导物料计划员实施JIT物料拉动。
- Direct materials include all materials that from an integral part of the finished product and are easily traced to the finished product . 直接材料指的是构成完工产品主体部分、并能较容易就可追溯到制成品上的所有材料。
- In most cases, the way to calculate cost of a product is to total the direct materials, direct labors, and manufacturing overheads. 但是往往业务人员对于新产品的材料不易估算、生产工时的计算与工作站生产流程不清楚、营运费用不知如何分配。
- The amount of direct materials, direct labor, and variable overhead is clearly part of the cost of constructing assets and there is no dispute about their inclusion in the amount. 建造固定资产所发生的直接材料、直接人工、管理费用中的变动费用显然是固定资产价值的组成部分，对于这一点没有争议。
- Prime costs represent the costs of direct material and of direct labor. 主要成本中包含了直接材料和直接人工费用。
- Because factory overhead are incurred for the benefit of all jobs and cannot be related directly to any one job, to allocate overhead to jobs must relate overhead to another variable such as direct labor costs or direct materials costs. 因为制造费用是为生产所有产品而产生的,分配到各批产品一般按直接工资、直接材料。
- Like the job order costing system, the issuance of direct materials to production, for instance, would be recorded under process costing by a debit to Work in Process and a credit to Materials Inventory. 和分批法相似,成本在相应账户间的流动也基本相同。例如,生产中使用的材料要从原材料贷方转入在产品借方。
- With the existing practice supplier clusters were determined by the Direct Material Logistics Department at Fiat. 与现行的做法，供应商，集群是由直接材料，总后勤部在菲亚特。
- The athletics immaterial assets is the most direct material foundation of strong athletics industry, and the important index of the development level of athletics industry. 摘要体育无形资产是造就强大体育产业的最直接的物质基础，是判断体育产业发展水平的重要指标。
- She cast her eyes down to avoid direct eye contact. 她垂下双目以避免对视。
- I'll book you on a direct flight to London. 我将为你预订直飞伦敦的航班。
- Besides the aforementioned problems, many people believe that traditional costing systems have become obsolete because of the changed proportion of direct labor, direct material and overhead. 除了前述的问题之外,许多人认为,由于直接人工、直接材料和制造费用的比例已经发生变化,传统成本计算制度已经不能用了。
- He has chosen the most direct route. 他选取了最直的路线。
- What is direct material? 什么是直接材料？
- She's very direct, believes in speaking her mind. 她为人直率，喜欢有什么说什么。
- Can you direct me to the shoe department? 请告诉我卖鞋部在哪里。
- Be there a direct train for Beijing to Nanning? 从北京到南宁有直达车吗？
