standard over head rate
标准制造费用分配率
machine hours basis of overhead application
制造费用分配的机器小时法
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。
If the balance increases in only one direction and the balance becomes large, the balance and the overhead rate should be investigated.
如果制造费用账户的余额持续增加,就应调查余额和制造费用分配率。
First, the actual production volume during the period may have been different from the production volume that was expected at the beginning of the period when the standard overhead application rate was established.
一是特定期间的实际产量可能和标准制造费用分配率制定时预期的标准产量不同。
summary of cost of manufacturing expenses applied
己分配制造费用汇总表
under-applied factory overhead
少分配工厂制造费用
applied manufacturing overhead account
已分配间接制造费用帐户
labor hours basis for overhead applicatio
制造费用人工小时分配法
At times actual overhead incurred exceeds overhead applied, and at other times overhead applied exceeds actual overhead incurred.
有时实际发生的制造费用比分配来的制造费用多,有时情况则相反。
At the end of a cost period, the difference between overhead applied and overhead actually incurred is the factory overhead variance.
制造费用差异是期末分配的制造费用和实际发生的制造费用的差额。
The standard overhead rate is determined by dividing the standard factory overhead costs by the standard amount of productive capacity.
制造费用标准分配率由标准生产能力决定。
On the Different Treatments of the Errors in the Planned Overhead Rates in China and in the US;
中美制造费用计划分配差异处理的启示
The volume variance is the difference between the amount of overhead budgeted at the actual operating level achieved during the period and the standard amount of overhead charged to production during the period.
产量差异是在预算条件下某实际产量的制造费用与分配的标准制造费用的差额。
Remember that when the standard costs are used, factory overhead is applied to production on the basis of a predetermined standard cost overhead rate.
在标准成本制度下,制造费用根据一事先确定的比率进行分配。
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。
The balance in the factory overhead account is carried forward from month to month until the end of the year.
制造费用账户经过上述分配,通常每月会有余额,逐月积累至年末。
Method of task assignment based on theory of minimum cost network flow for rapid proliferating manufacturing
基于最小费用网络流的快速扩散制造任务分配算法