factory overhead

常见例句

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。
chinafanyi.com
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。
Regardless of whether the ending balance in the Factory Overhead account is a debit or credit, any remaining balance must be disposed of before a new accounting period begins.
不管制造费用账户的余额是借方还是贷方，新会计期间开始以前必须将其结平。