Out of the bind of the concept of "materials cost variance" ,from the practical point, to analyse the course,so as to make it simple,evident and easy to be grasped.
抛弃了“材料成本差异”概念的束缚，从实际应用的角度出发，给该科目予以诠释。
cost variance-direct materials account
直接材料成本差异帐户
cost variance-direct labor account
直接人工成本差异帐户
Variances for factory overhead are generally more difficult to understand than those for direct materials and direct labor.
制造费用差异比直接材料差异和直接人工差异更难理解。
Direct costs are those that form the part of the product, e.g. direct labor, direct materials and direct expenses.
直接成本是构成产品实体的成本,如直接人工、直接材料和直接费用。
Prime costs represent the costs of direct material and of direct labor.
主要成本中包含了直接材料和直接人工费用。
The machine is used to break the plastic pipe material and the plastic special-shaped material to plastic granules directly.
本机用于塑料管材，异型材直接破碎造粒。适用于较长型材。
In order to determine the variance as soon as possible, the material price variance is calculated at the time of purchase.
为了尽快得知成本差异,材料的价格差异在购买时便可计算。
Opinion on Material Cost Variance Calculation and Accounting;
材料成本差异率的计算与会计处理之我见
The current costs added during the period were materials of $16 and conversion cost of $3.
本期发生的成本为：直接材料16美元,转换成本3美元。
Direct materials can be introduced at different stages of production.
直接材料进入生产的阶段因情况而异。
This report shows the materials issued to each department during a cost period and provides the information that is needed to prepare journal entries charging the cost of direct materials to the appropriate departments.
材料保管人员的报告可以提供每个车间需求材料的信息,即每个车间的直接材料成本。
The product costs transferred from preceding department and the costs of direct materials and direct labor incurred in each processing department are debited to the department's work in process account.
以前步骤转入的制造成本和本月发生的直接材料和直接人工从借方记入本步骤的在产品账户。
Quality-related Cost、Income Distribution and Vertical Product Differentiation;
质量成本、收入分配与垂直产品差异
hamper of plaiting materials made directly to shape
有盖大篮,由编材料直接编结成形
handbag of plaiting materials made directly to shape
季提包,由编结材料直接编结成形
household articles of plaiting materials made directly to shape
家庭用品,由编结材料直接编结成形
Both systems accumulate product costs -direct materials, direct labor, and factory overhead -and allocate these costs to the units produced.
都是归集直接材料、直接人工成本和制造费用并将其分配到相应产品上。
material usage price variance
原材料消费价格差异