This article discusses how to set up and carry forward manufacturing expense account.
制造费用是正确计算辅助生产成本的主要项目之一 ,文章就是否需要设置制造费用帐户和怎样结转制造费用进行了论
Under the full costing method,this paper focuses on the calculation of inventory,absorbing fixed manufacturing overhead in a simplified way by using the pricing concept of First-in First-out method.
利用存货发出的先进先出计价思想简化计算出全部成本法下期末存货吸收的固定制造费用,使得全部成本法与变动成本法的相互转化变得更加便捷,也为变动成本法、全部成本法在内、外决策中的应用推广提供有益的指导。
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
variable factory overhead cost
变动的工厂制造费用
fixed overhead quantity variance
固定制造费用耗量差异
factory expense efficiency variation account
制造费用效率差异帐户
variable overhead price variance
变动制造费用价格差异
factory expense budget variation account
制造费用预算差异帐户
schedule of fixed overhead charges
固定制造费用明细表
standard over head rate
标准制造费用分配率
The controllable variance is the difference between the overhead budgeted at the operating level achieved and overhead actually incurred.
控制差异是指实际制造费用与标准产量的预算制造费用的差额。
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。
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。
applied manufacturing overhead account
已分配间接制造费用帐户
machine hours basis for manufacturing overhead rates
制造费用率的机器小时法
machine hours basis of overhead application
制造费用分配的机器小时法
Debits to Factory Overhead come from various sources.
制造费用借方数据有几种来源。
There are two possibilities for disposing of the balance of factory overhead at the end of the year.
制造费用账户余额的处理方法有两种。
labor hours basis for overhead applicatio
制造费用人工小时分配法