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.
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.
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.
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.
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.
原料(即直接材料)应直接借记在制品账户，工厂用物料(即间接材料)的成本则成为制造费用的一部分。
Raw materials (or direct materials) are charged directly to the Work in Process account. Costs of factory supplies (or indirect materials) become part of factory overhead.
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.
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.
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.
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