overhead distribution basis
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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.
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