[经] 制造间接费，制造费用

制造费用；[会计]制造间接费

manufacturing processes───制造工艺

manufacturing base───制造业基地，生产基地，加工基地

manufacturing bases───n.施工依据

manufacturing process───制造过程；制造工艺；生产过程

manufacturing sector───制造业；制造部门

manufacturing companies───制造企业；制造型企业

manufacturing activity───制造活动

Thus, these costs should be considered manufacturing overhead costs and applied to products produced.───因此它们理应作为制造成本费用的一部分计入到产品成本中。

What is manufacturing overhead?───什么是制造费用呢？

I see. So the manufacturing overhead is related to the products and not to the period, making it different from the administrative expenses, right?───我明白了。所以制造费用是与产品有关，而不与期间相关，所以不同于管理费用，对吗？

The manufacturing overhead budget shows the expected manufacturing overhead costs for the budget period.───制造上限预算显示了预算期内制造成本的最高上限。

The Simplified Calculation and Application of Inventory by Fixed Manufacturing Overhead───存货吸收固定制造费用的简化计算及应用

Material costs basis for manufacturing overhead rates───制造费用率的材料成本法

Rework costs charged to manufacturing overhead───计入间接制造费的返工成本

Type of manufacturing overhead cost───制造费用的种类

I assume that the Insured did not have any savings in Period Expense as well as fixed manufacturing overhead. Nor did the Insured layoff their workers.