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.
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.
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.
与之相反，现代成本管理能更为精确地分配制造费用，提供真实的成本信息，有利于企业做出正确的决策。
On the contrary, the modern cost management modes apportion the overhead more accurately and provide the true cost information. It is very helpful for the managers to make the right decisions.
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.
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.
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.
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