factory overhead

基本解釋

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。
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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，新會計期間開始以前必須將其結(jié)平。