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。
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。
Regardless of whether the ending balance in the Factory Overhead account is a debit or credit, any remaining balance must be disposed of before a new accounting period begins.
不管制造费用账户的余额是借方还是贷方，新会计期间开始以前必须将其结平。
You should account for the overhead of implementing and maintaining this automation during effort estimation and project planning.
在工作预估和项目规划期间，应该考虑实现和维护此自动化的开销。
Note: With both commands, the KBPS value should take the Layer 2 overhead into account.
注意：用两个命令，kbps值会计算在二层报头上。
In order to judge the climate condition control of overhead-line stress, it is of necessity to take account of climate condition control and hang-arc-distance restraint.
架空线路应力控制气象条件的判定，需要考虑控制气象条件及弧垂限制等条件，一般采用临界档距判定法或试推比较法处理。
In estimation of manufacture overhead, the paper takes into account the products in given product set and the production process factors influenced on the manufacture overhead.
在估计产品制造费用中考虑了产品在投产后所在的产品生产集合，以及生产组织过程的因素对产品制造费用的影响。
Manufacturing of overhead crane systems and structural steel components account for 70% of sales;
高架起重机和钢构件的生产占公司销售额的70%；
As nonlinear factor of displacement is not taken into account in design of thermal overhead pipeline previously, actual stress condition of pipeline and support can't be reacted correctly.
原先热力架空管道的计算没有考虑到位移的非线性因素，不能正确地反映管道和支座的实际受力情况，现结合热力架空管道和支座的受力情况，给出了力学的计算模型。
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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