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.
不过算上支付租车费用、为无法再出售的存货向经销商提供补贴等间接成本，丰田的总成本可能在1,000亿日圆。
But with the indirect costs factored in, including paying for rent-a-car costs and subsidizing dealers for inventory they can no longer sell, the total cost for Toyota could be 100 billion yen.
企业为生产商品和提供劳务而发生的各项间接费用，应当按一定标准分配计入生产经营成本。
Indirect expenses incurred in production and provision of service by an enterprise is to be allocated into the cost of production and operation, according to certain standards of allocation.
标准成本法在我国了较好的推广，但在现时阶段，企业间接费用所占的成本比重不断增大，它的弊端不断显现。
Standard cost method got a better promotion in our country, but in the present stage, the enterprise the increase proportion, the cost of indirect costs, the disadvantages of it appeared continuously.
在产品成本中不仅仅包括直接费用，而且还包括固定和变动间接费用。
There are not only direct costs but also fixed and variable cost when calculating cost of production.
自行繁殖的育肥畜的成本，包括出售前发生的饲料费、人工费和应分摊的间接费用等必要支出。
The cost of self-breeding livestock raised exclusively for meat production consists of the necessary expenses for feed, labor, indirect apportionment, etc. prior to the sale; and.
作业成本法以作业为基础，采用多种动因对间接费用进行分配，为物流企业提供了一种先进的成本核算方法。
Based on activities, an activity-based costing method offers an advanced method to calculate cost for a logistics enterprise, which allocates the overhead expenses with several cost motivations.
结果：医院在实行全成本核算时，对间接费用的分摊方法加以选择和有效运用；
Result Hospitals can choose and use the indirect expensives share methods actually when they carry out the whole cost accounting.
公司营业额（亦称营业外收入、销售额）减去销货成本后的利润，未扣除间接费用，管理费用，财务费用等。
The sales income minus cost of good sold is gross profit which includes indirect expenses, administration expenses and financial expenses ect.
即使砂料是加砂水刀运行成本的三分之二，也必须快速生产工件以消耗间接费用(劳动力、设施、租赁费用)。
Even sand is two thirds of operation cost of sand filling water cutter, and also must be rapidly produce the work pieces to consume the indirect expenses (labor force, facilities and lease expense).
医院科室核算不全面、不成熟的特点，决定了医疗成本难以得到合理补偿，科室的间接费用难以划清。
This leads to the medical cost being difficult to make up and the indirect fees of administrative being difficult to make a clear distinction.
用户成本中事故费用由直接事故费用和包括客运间接损失和货运间接损失的间接事故费用构成。
Costs of traffic accidents are composed of direct and indirect costs which including passenger transport indirect costs and freight indirect costs.
在实地研究部分以某港口杂货公司为例采用部门作业成本法，按照成本动因对营运间接费用和辅助营运费用进行了分配。
An example is used to illustrate how to design classify cargo and operation activity-based cost measuring method and control costs in a certain bulk cargo terminal.
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.
一旦作业和成本库被确定了，我们就应当接着选择确定成本动因以便将间接费用分配到各种产品之中。
Once the activities and COST pools are identified, we should choose the COST drivers to assign the overhead to products.
其实践意义在于，研究发现会计准则变迁除了导致增大资本成本，降低会计盈余的价值相关性等间接的暂时性成本外，也有提高审计费用这一直接成本。
The further results shows that the absolute value of adjustment item between the two accounting regimes has significant positive effect on the increase of audit fees.
为了减少间接费用分配率的数量并相应简化作业成本计算的过程，各种作业可以根据如下的两个特点将相同或相近性质的作业并为一组。
To reduce the number of overhead rates, and to simplify the process of ABC, activities may be grouped together in homogeneous set based on similar characteristics.
探讨了生产费用中的间接费用使用作业成本原理进行深入的责任核算的具体做法。
Discussed in the production cost overheads cost use cost of operation principle to carry on the thorough responsibility calculation the concrete procedure.
探讨了生产费用中的间接费用使用作业成本原理进行深入的责任核算的具体做法。
Discussed in the production cost overheads cost use cost of operation principle to carry on the thorough responsibility calculation the concrete procedure.
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