factory overhead

基本解釋

• [會(huì)計(jì)] 制造費(fèi)用；間接制造成本

英漢例句

雙語(yǔ)例句

• Each departmental work in process account is also debited for the factory overhead applied.
  各步驟分配的制造費(fèi)用也記入相應(yīng)的在產(chǎn)品賬戶。
  chinafanyi.com
• Variances for factory overhead are generally more difficult to understand than those for direct materials and direct labor.
  制造費(fèi)用差異比直接材料差異和直接人工差異更難理解。
• 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.
  不管制造費(fèi)用賬戶的余額是借方還是貸方，新會(huì)計(jì)期間開始以前必須將其結(jié)平。

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詞組短語(yǔ)

短語(yǔ)

• factory y overhead 間接制造成本
• factory -overhead costs 工廠間接費(fèi)用成本
• factory department overhead costs sheet 車間制造費(fèi)用成本單
• variable factory overhead cost [工經(jīng)]變動(dòng)的工廠制造費(fèi)用
• budgeted factory overhead rate 預(yù)計(jì)制造費(fèi)用分?jǐn)偮?/li>

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專業(yè)釋義

經(jīng)濟(jì)學(xué)

• 制造費(fèi)用
• 間接制造成本
• 工廠費(fèi)用