The standard overhead rate is determined by dividing the standard factory overhead costs by the standard amount of productive capacity.
我国目前的通货紧缩造成物价水平持续走低、效需求不足、量生产能力闲置和过剩、失业率等问题。
Thus, in order to provide timely COST data, factory overhead COSTs are assigned or applied to production by using a predetermined rate.
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。
At this point, all product costs have been accumulated into debit balances in the Materials Inventory, Factory Payroll, and Factory Overhead account.
这时，产品的全部成本已累积为材料盘存，工厂工薪和制造费用等账户的借方余额。
Although factory overhead normally cannot be identified with the individual jobs, it is an essential component of manufacturing costs.
尽管制造费用很难和具体工作联系到一起，但却是制造成本的必要组成部分。
Both systems accumulate product costs -direct materials, direct labor, and factory overhead -and allocate these costs to the units produced.
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。
Recording gOt her Factory costs as Overhead: Various items other than materials and labor costs are charged to Factory Overhead account.
其他工厂成本记录为制造费用：除材料和人工成本以外的各个项目记入制造费用账户。
Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures and predetermined factory overhead rates.
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。
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.
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.
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。
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