工厂费用制造费用
Factory expenses - manufacturing expenses
以上为机器翻译结果，长、整句建议使用 人工翻译 。
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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