每年，一个预算被为制造费用设定。
制造费用只发生于生产单位。
制造费用的会计核算随之越来越重要。
So it is more and more important to accounting for factory overhead.
制造费用标准分配率由标准生产能力决定。
The amount of heat produced by pigs depends on their size and productivity.
全套装置制造费用较低。
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.
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.
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.
制造费用的分配对正确、合理地计算产品的成本至关重要。
The overhead rate is of utmost importance for the right and reasonable calculation of production cost.
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.
信息系统将会用来考虑相似产品的过去售卖和制造费用估计收益性。
The information system will be used to consider past sales and production costs of similar products to estimate profitability.
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.
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.
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.
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.
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。
Direct labor is easily identified with given jobs. Indirect labor, on the other hand, is not and is considered part of factory overhead.
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.
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。
For example, if a large balance is caused by changes in manufacturing methods or in production goals, the factory overhead rate should BE revised.
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.
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.
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.
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.
不管预先确定制造费用分配率时多么认真仔细，制造费用账户在年末总会有一个余额。
Regardless of how carefully the predetermined overhead rate is estimated, Factory Overhead will usually have a balance at the end of the fiscal year.
成本会计系统通过使用永续盘存制和预定的制造费用分配率定期提供产品的单位成本。
Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures and predetermined factory overhead rates.
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。
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。
Recording gOt her Factory costs as Overhead: Various items other than materials and labor costs are charged to Factory Overhead account.
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