factory overhead

基本解釋

• [會計] 制造費用；間接制造成本

英漢例句

雙語例句

• Each departmental work in process account is also debited for the factory overhead applied.
  各步驟分配的制造費用也記入相應的在産品賬戶。
  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.
  不琯制造費用賬戶的餘額是借方還是貸方，新會計期間開始以前必須將其結平。

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詞組短語

短語

• factory y overhead 間接制造成本
• factory -overhead costs 工廠間接費用成本
• factory department overhead costs sheet 車間制造費用成本單
• variable factory overhead cost [工經(jīng)]變動的工廠制造費用
• budgeted factory overhead rate 預計制造費用分攤率

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專業(yè)釋義

經(jīng)濟學

• 制造費用
• 間接制造成本
• 工廠費用