Under r or over-absorbed overhead 少吸收或多吸收的制造费用
over-absorbed overhead 多分配管理费用
under or over-absorbed overhead 少吸收或多吸收的制造费用
u under or over-absorbed overhead 少吸收或多吸收的制造费用
over absorbed factory overhead expense 承担过多的工厂间接费
over and under absorbed overhead 工厂间接费超支或不足额
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