1、

recording other factory costs as overhead: various items other than materials and labor costs are charged to factory overhead account.

其他工厂成本记录为制造费用:除材料和人工成本以外的各个项目记入制造费用账户。

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2、

Overhead of etc of fare of the salary of personnel of treasurer of fund of conduction labour insurance of company treasurer department, office, subpoena, account book, forms for reporting statistics, all by business administration respect or burden of those representing capital.

企业会计部门办理劳动保险基金会计人员的工资、办公费用、传票、帐簿、报表及其他经常开支,均由企业行政方面或资方负担。

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3、

An cost price in calculating a selling price, especially an amount that account overhead and profit.

在选择合适的“管家”时, 要注重考虑企业的服务质量与治理费用,即通常讲的质量价格比.

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4、

It is normal to have a factory overhead controlling account in the general ledger. Details of the individual overhead costs are then accumulated in a subsidiary ledger.

企业一般设置一“制造费用”账户,各组成项目在明细分类账中记录。

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5、

Each departmental work in process account is also debited for the factory overhead applied.

各步骤分配的制造费用也记入相应的在产品账户。

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