1·So it is more and more important to accounting for factory overhead.
制造费用的会计核算随之越来越重要。
2·Labor and factory overhead known as conversion cost, are often through the process.
直接人工、制造费用是转换成本，整个生产过程都要发生。
3·Although factory overhead normally cannot be identified with the individual jobs, it is an essential component of manufacturing costs.
尽管制造费用很难和具体工作联系到一起，但却是制造成本的必要组成部分。
4·Thus, in order to provide timely COST data, factory overhead COSTs are assigned or applied to production by using a predetermined rate.
出于这种考虑，制造费用可以按一确定的比例进行分配各产品的生产成本。
5·The standard overhead rate is determined by dividing the standard factory overhead costs by the standard amount of productive capacity.
我国目前的通货紧缩造成物价水平持续走低、效需求不足、量生产能力闲置和过剩、失业率等问题。
6·Recording gOt her 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。
7·Direct labor is easily identified with given jobs. Indirect labor, on the other hand, is not and is considered part of factory overhead.
直接人工能分清受益的产品批别，间接人工则作为制造费用的一个组成部分。
8·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。
9·For example, if a large balance is caused by changes in manufacturing methods or in production goals, the factory overhead rate should BE revised.
例如，如果较大的余额是因为生产方法或生产目标不当，制造费用率就应修正。
10·At this point, all product costs have been accumulated into debit balances in the Materials Inventory, Factory Payroll, and Factory Overhead account.
这时，产品的全部成本已累积为材料盘存，工厂工薪和制造费用等账户的借方余额。