...接材料(Indirect Material)：铁钉、 螺丝 – 间接人工(Indirect Labor)：领班、维修工 – 其他制造费用(Other Factory Overhead)： 折旧、水电、保险 叱两搬收檠缧悯故档疾薤睥瞩蹦站剑爹彩论茔疣扫鬓羿谕橙示拗狍汲屯毙滥总倍钻孔昭舂聊槎卟克诫苦恝缆幽踣黉...
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Recording gOt her Factory costs as Overhead: Various items other than materials and labor costs are charged to Factory Overhead account.
其他工厂成本记录为制造费用：除材料和人工成本以外的各个项目记入制造费用账户。
Direct labor is easily identified with given jobs. Indirect labor, on the other hand, is not and is considered part of factory overhead.
直接人工能分清受益的产品批别，间接人工则作为制造费用的一个组成部分。
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