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。
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。
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 standard overhead rate is determined by dividing the standard factory overhead costs by the standard amount of productive capacity.
我国目前的通货紧缩造成物价水平持续走低、效需求不足、量生产能力闲置和过剩、失业率等问题。
The standard overhead rate is determined by dividing the standard factory overhead costs by the standard amount of productive capacity.
我国目前的通货紧缩造成物价水平持续走低、效需求不足、量生产能力闲置和过剩、失业率等问题。
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