Indirect expenses incurred in production and provision of service by an enterprise is to be allocated into the cost of production and operation, according to certain standards of allocation.

企业为生产商品和提供劳务而发生的各项间接费用，应当按一定标准分配计入生产经营成本。

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Cost accounting treats indirect overheads in varied ways. Quite often accountants pay much attention to the accuracy of the allocation of these indirect costs.

成本会计对于间接成本采用不同的方法进行分配。

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