制造费用分配(manufacturing expenses allocation)是对企业各个生产单位如生产车间和分厂为组织和管理生产活动而发生的各项费用及其固定资产使用费和维修费等进行的分配。
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... manufacturing expense 制造费用 manufacturing expense distribution 制造费用分配 manufacturing expense in-process 在制制造费用 ...
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... burden制造费用 burdenapportionment制造费用分配 burdendistribution制造费用分配 ...
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会计学专业词汇英语翻译B-8-SCIdict学术词... ... 负荷,制造费用 burden 制造费用分配 burden apportionment,burden distribution 制造费用中心 burden center ...
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预定制造费用分配率 Predetermined factory overhead rate
制造费用分配基础 basis for application of overhead
制造费用分配率 POHR ; factor rate
标准制造费用分配率 standard over head rate
制造费用分配表 [会计] factory overhead expense distribution sheet
制造费用的分配 [会计] Manufacturing expense distribution ; [会计] allocation of manufacturing overhead
制造间接费用分配率 manufacturing overhead rate
浅析制造费用的分配 Popular Financing
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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.
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