Remember, there's no profit in your business until you've covered your direct and indirect (overhead) expenses.
记住，如果不能收回直接和间接（日常）成本，你的公司就不能盈利。
Overhead costs include such things as insurance, indirect labor, rent, taxes, dues and subscriptions, advertising, office supplies and so on.
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 is usually defined as indirect business costs that cannot be assigned to a particular product or operation.
企业一般管理费用通常被定义为非直接的企业管理费用，不能分配到特定的产品或经营中。
Conduct and perform to analyze both in direct material and indirect material usages report, labor efficiency report, overhead evaluation, finding the variance problem and raised to company management.
编制并分析直接及间接原材料使用报告、人工效率报告，间接费用分析，发现问题的差异并上报至公司管理层。
Overhead costs are the indirect costs to be shared by a product.
管理费用是指要分摊到产品中的营运费用/经常性开支。
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。
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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