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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. 大多数控制差异与组成制造费用的变动项目的成本差异有关,因为固定制造费用通常变化不大甚至没有变化。
- fixed factory overhead costs [经] 固定间接费用
- 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。
- 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。
- 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。
- applying factory overhead cost to products [经] 将工厂间接费用摊入产品
- The overhead costs are ridiculously expensive. 日常开支太高了。
- 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。
- variable factory overhead costs [经] 变动的工厂制造费用
- 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。
- 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。
- Profit go up in proportion to the fall in overhead cost. 利润上升与间接费用成本下降有关（成比例）。
- 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。
- Profit goes up in proportion to the fall in overhead cost. 利润上升与间接费用成本下降成比例。
- 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。
- 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。
- 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。
- 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。
