[会计]制造费用；间接制造成本

（间接）制造费用

factory hand───工人

factory outlet───工厂零售部，工厂店

factory outlets───工厂零售部，工厂店

factory store───厂家直销店；工厂店；折扣店

factory stores───厂家直销店；工厂店；折扣店

factory worker───工厂工人

factory workers───工厂工人

In the purpose of improving management, we can divide the factory overhead into two elements.───在有进展经营的目的中, 我们能把制造费用分为二个元件.

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。

standard overhead rate is determined by dividing the standard factory overhead costs by the standard amount of productive capacity.───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。

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。

Variances of direct material, direct labor, and factory overhead.───直接材料, 生产工人和制造费用的方差.

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.