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。

youdao

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

Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures and predetermined factory overhead rates.

成本会计系统通过使用永续盘存制和预定的制造费用分配率定期提供产品的单位成本。

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