传统的分配间接费用或负担成本的方法通常基于直接人工。
Traditional approaches to allocating overhead or burden cost generally based on direct labor.
在线是否分摊，同直接人工的做法。
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.
挤压后直接人工时效，可有效地提高合金的塑性。
Moreover, after extruding the alloys can improve their plasticity if artificial ageing is processed.
工厂工薪的记录：工厂工薪总额中包括直接人工和间接人工。
Recording factory payroll: The total factory payroll includes both direct and indirect labor.
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.
在许多公司里，直接人工已经剧烈下降，制造费用则相应提高。
In many companies, the direct labor has reduced severely, and the overhead costs have increased correspondingly.
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.
标准生产能力通常表达为机器工时、直接人工成本、直接人工工时等指标。
The productive capacity is usually expressed in terms of an activity base, such as machine hours, direct labor cost, or direct labor hours.
接下来是直接人工的分摊：选择投入工时或者完成工时来分摊当月的人工费。
Followed by direct labor are assessed: Select input of working hours or working hours to complete the month of labor cost-sharing.
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.
直接成本就是提供产品和服务所需要的成本(也就是直接原料和直接人工投入)。
Direct costs are classified as the costs that go into creating the product or service (that is, direct materials and direct labor).
日常开支费用包括保险费、直接人工费、租金、税款、预付定金、广告费、办公用品费等。
Overhead costs include such things as insurance, indirect labor, rent, taxes, dues and subscriptions, advertising, office supplies and so on.
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.
同时进行直接材料、直接人工、制造费用等成本和期间费用分析，可为企业财务分析工作提供一定参考。
At the same time, direct materials, direct labor, manufacturing costs and cost analysis during the analysis of the costs. Corporate financial analysis can provide a reference work.
第二，软件企业最宝贵的资产是人才，软件产品开发过程中直接人工的投入在产品成本中占很重要的部分，但这部分无法抵扣相应的进项税额。
Secondly, the most valuable asset of the enterprises in the line of software is the talented employees, whose efforts account for the lion's share, but these can not be covered by the Tax Deduction.
结果对视频脑电图的直接人工分析定位率为81 % ，结合临床症状、偶极子定位分析准确率可以达到91 .4 % ，且均可以达到与术中皮层脑电图检查定位一致或基本一致。
Results Epileptogenic zone localization ratio of prolonged VEEG by man analysis only is 81%, and the ratio achieve 91.4% when the analysis was combined with seizure sym…
结果对视频脑电图的直接人工分析定位率为81 % ，结合临床症状、偶极子定位分析准确率可以达到91 .4 % ，且均可以达到与术中皮层脑电图检查定位一致或基本一致。
Results Epileptogenic zone localization ratio of prolonged VEEG by man analysis only is 81%, and the ratio achieve 91.4% when the analysis was combined with seizure sym…
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