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- Regardless of how carefully the predetermined overhead rate is estimated, Factory Overhead will usually have a balance at the end of the fiscal year. 不管预先确定制造费用分配率时多么认真仔细,制造费用账户在年末总会有一个余额。
- predetermined overhead rates [经] 预定的制造费用分配率
- 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。
- The overhead rate can be expressed as a percent-age or an hourly rate. 间接费用分配率可以用百分比或小时费率来表示。
- That is why onehalf of the total normal working hours for a given year are used in figuring overhead rates. 这就是为什么一个特定年度的正常工作时间的半数被用来计算间接费用分配率。
- To reduce the number of overhead rates, and to simplify the process of ABC, activities may be grouped together in homogeneous set based on similar characteristics. 为了减少间接费用分配率的数量并相应简化作业成本计算的过程,各种作业可以根据如下的两个特点将相同或相近性质的作业并为一组。
- For example, if a large balance is caused by changes in manufacturing methods or in production goals, the factory overhead rate should be revised. 例如,如果较大的余额是因为生产方法或生产目标不当,制造费用率就应修正。
- departmental manufacturing overhead rate [经] 分部(部门)制造费用率
- At this rate we won't be able to afford a holiday. 照这样下去，我们不会有时间／钱去度假的。
- machine hours basis for manufacturing overhead rates [经] 制造费用率的机器小时法
- material costs basis for manufacturing overhead rates [经] 制造费用率的材料成本法
- The overhead costs are ridiculously expensive. 日常开支太高了。
- Seagulls were circling overhead. 海鸥在头顶山盘旋。
- Her overhead smash went out of the court. 她的高手扣球打出了场外。
- A flock of wild geese flew overhead. 一群野鹅从头顶飞过。
- The airplane was immediately overhead. 飞机几乎就在正上方。
- I can hear a plane flying overhead. 我听到一架飞机正从上空飞过。
- A system used by character readers in character recognition where each input document is issued to the document transport at a predetermined and fixed rate. 在字符识别中，字符阅读器所使用的一种系统，在这里输入的文件以预定的和不变的速率被发送给文件传送装置。
- These houses are exempt from paying rates. 这些房子是免付捐税的。
- We met at the predetermined time. 我们在预定的时间会晤。
