·2,447,543篇论文数据，部分数据来源于NoteExpress
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。
youdao
应用推荐
模块上移
模块下移
不移动