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。
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.
不管预先确定制造费用分配率时多么认真仔细，制造费用账户在年末总会有一个余额。
Regardless of how carefully the predetermined overhead rate is estimated, Factory Overhead will usually have a balance at the end of the fiscal year.
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。
Recording gOt her Factory costs as Overhead: Various items other than materials and labor costs are charged to Factory Overhead account.
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