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- At this point, all product costs have been accumulated into debit balances in the Materials Inventory, Factory Payroll, and Factory Overhead account. 这时，产品的全部成本已累积为材料盘存，工厂工薪和制造费用等账户的借方余额。
- Recording Other Factory Costs as Overhead: Various items other than materials and labor costs are charged to Factory Overhead account. 其他工厂成本记录为制造费用：除材料和人工成本以外的各个项目记入制造费用账户。
- Regardless of whether the ending balance in the Factory Overhead account is a debit or credit, any remaining balance must be disposed of before a new accounting period begins. 不管制造费用账户的余额是借方还是贷方,新会计期间开始以前必须将其结平。
- factory overhead account [经] 制造(间接)费用帐户(科目)
- 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。
- 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。
- 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。
- 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. 企业一般设置一"制造费用"账户,各组成项目在明细分类账中记录。
- 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。
- 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。
- 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。
- 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。
- Labor and factory overhead known as conversion cost, are often through the process. 直接人工、制造费用是转换成本,整个生产过程都要发生。
- The controllable overhead variance indicates management' s ability to keep the factory overhead cost within the limits set forth in the budget. 制造费用的控制差异体现了管理当局将制造费用控制在预算之内的能力。
- Both systems accumulate product costs -direct materials, direct labor, and factory overhead -and allocate these costs to the units produced. 都是归集直接材料、直接人工成本和制造费用并将其分配到相应产品上。
- 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。
- 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。
- If the consumed materials cannot be identified to special job, it will be indirect materials, which belong to factory overhead. 如果耗用的材料不能分清具体的收益批别,就作为制造费用来处理。
