间接制造费用

间接制造费用

简明
新汉英

1
indirect manufacturing expenses
间接制造费用；
2
indirect manufacturing cost
间接制造成本；
3
manufacturing overhead
制造费用总额：制造费用总额（MOH费用）是与成本对象（在制品，然后是成品）相关的所有制造费用，但无法以经济可行的方式追溯到该成本对象。
4
factory burden
工厂负荷；

网络释义

1
overhead
... 实际间接制造费用 actual manufacturing overhead 间接制造费用成本 burden costs 间接制造费用 overhead ...
2
indirect manufacturing expenses
... manufacturing overhead expenses 间接制造费 indirect manufacturing expenses 间接制造费用 STATEMENT OF MANUFACTURING EXPENSES 制造费用明细表 ...

短语

1
间接制造费用预算
manufacturing expenses budget
2
实际间接制造费用
actual manufacturing overhead
3
间接制造费用成本
burden costs

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双语例句

1
直接人工能分清受益的产品批别，间接人工则作为制造费用的一个组成部分。
Direct labor is easily identified with given jobs. Indirect labor, on the other hand, is not and is considered part of factory overhead.
2
原料(即直接材料)应直接借记在制品账户，工厂用物料(即间接材料)的成本则成为制造费用的一部分。
Raw materials (or direct materials) are charged directly to the Work in Process account. Costs of factory supplies (or indirect materials) become part of factory overhead.

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