但不幸的是，大尺寸OLED显示屏制造费用昂贵而且其寿命没有标准LED长。
Unfortunately, large OLED screens are costly to make and OLEDs tend not to last as long as standard LEDs.
不仅如此，白色的屋顶除了能让电费帐单大大降低，相比于黑色的屋顶，它们的制造费用仅仅多出15个百分点，还要视具体使用的材料而定。
What is more, a white roof can cost as little as 15 percent more than its dark counterpart, depending on the materials used, while slashing electricity bills.
他们似乎总是把制造费用等同于运行费用，但是两者不总是一致的。
They seem to be equating the cost of the car with the cost of running it, and the two don't always go hand in hand.
在点光源和平面光源的领域里，我们达到了主导亮度性能并以最低的制造费用创造消耗最少的能源。
In some fields of point light module and flat panel module, we have achieved the leading performance in brightness and energy consumption with the lowest manufacturing cost.
制造费用只发生于生产单位。
用类似这样的技术，汽车制造商将会能够很快地提升效能。而不用重新设计整个汽车，虽然这些技术将会增加汽车的制造费用。
With technologies like these, automakers will be able to quickly raise fuel economy without having design whole new vehicles. These technologies will add to the cost of cars, though.
采用数据包络分析法(DEA)结合成本动因理论，根据生产过程中消耗的各种业务量估计制造费用。
In this paper Data Envelopment Analysis (DEA) and cost driver theory are combined to estimate the manufacturing overhead according to all kinds of activities and resources used in production.
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。
At this point, all product costs have been accumulated into debit balances in the Materials Inventory, Factory Payroll, and Factory Overhead account.
非球面光学元件广泛用于不同领域，但它们的成功应用主要取决于其质量和制造费用。
Aspherical optics are widely used in different fields. But the successes of their applications depend mainly on their quality and manufacturing costs.
不间断的关注成本核算，材料成本和制造费用。分析实际成本和标准成本差异的原因。
Continuously reviews the cost calculation. Material costs and manufacturing costs, analyze the cost difference with stranded cost and actual cost.
从差异的内容看，成本差异有直接材料成本差异、直接人工成本差异和制造费用成本差异。
By the look of content of the difference, the cost variance has had direct material cost variance, artificial cost variance and cost variance of the manufacturing expense directly.
人工费率：确认每个工序的基本直接人工费率。注意职工福利是否包含在人工或制造费用内。
LABOR RATE: Identify the base direct labor rate for each operation. Note if fringes are included in the labor rate or in the burden detail.
对船厂来说，冷却水侧不需要泵、水管、滤器、阀和电控设备等，安装制造费用低；
For ship yard, cooling side no water pumps, ductwork, inlet filters, vlves, electrical equipment and savings are need, less installation cost, Fot the owner, less maintenance.
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。
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.
假设被保险人并无期间费用及固定制造费用的节省，被保险人也并未解雇其产线工人。
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.
虽然作业成本法有较大的应用潜能，但仅仅还是应用于制造费用的确定。
ABC only apply to the calculation of the manufacturing expense, even though it has great potentiality.
这在一定程度上说明双层油轮的制造费用与单体油轮相当。
This means the expense for building a tandem hull is commensurate with that for a monohull.
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。
Thus, in order to provide timely COST data, factory overhead COSTs are assigned or applied to production by using a predetermined rate.
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。
Although factory overhead normally cannot be identified with the individual jobs, it is an essential component of manufacturing costs.
直接人工成本大幅度减少，制造费用直线上升。
Indirect manpower cost decrease evidently while manufacture cost increase remarkably.
固定制造费用分析内容包括费用绝对额开支状况分析和费用产出效益分析。
The analysis of fixed manufacturing cost includes:the analysis of absolute cost and the analysis of profits from the cost.
固定制造费用成本差异计算与分析是《管理会计》和《企业财务管理》教学中的一个难点。
Regular production cost variance calculation and analysis is a difficult part in the teaching of management accounting and enterprise financial control.
直接人工、制造费用是转换成本，整个生产过程都要发生。
Labor and factory overhead known as conversion cost, are often through the process.
在估计产品制造费用中考虑了产品在投产后所在的产品生产集合，以及生产组织过程的因素对产品制造费用的影响。
In estimation of manufacture overhead, the paper takes into account the products in given product set and the production process factors influenced on the manufacture overhead.
每年，一个预算被为制造费用设定。
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。
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。
Both systems accumulate product costs -direct materials, direct labor, and factory overhead -and allocate these costs to the units produced.
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