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。

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Then based costing system operation principle of the general programming designed cigarette factory equipment maintenance procedures for the implementation of operating cost accounting.

接着依据作业成本法系统操作的一般程序设计原则，设计了卷烟厂设备维修实施作业成本核算的程序。

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Absorb 4.5 million farmers into factory practitioners, annual output accounting for one third of total output, which in the low-pressure pipe production account for 80% of total production.

吸纳了4.5万农民进厂从业，年产量占全国总产量的三分之一，其中中低压管件产量占到全国总产量的80%。

youdao

Shouldn't a proper accounting include the electricity burned in the GE windmill factory and the gasoline bought by the windmill lobbyist?

FORBES: Environmentalist, Spare That Tree