为了将各种成本分配计入各种产品，成本会计人员必须为所有作业和相应的成本库计算分配率。

For assigning costs to products, cost accountants must calculate the cost rates of all activities and corresponding cost pools.

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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.

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