In period-end closing you can use various different allocation methods (for example, overhead costing) to allocate costs between different areas of Cost Accounting.
期末处理使用各种分配方法（如间接费），在管理会计的各个领域对成本进行分配。
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。
Other accounting measurements can be represented in volume like hours spent in direct labor and this can be used to calculate overhead in a cost accounting system.
其他会计核算可以用体积表示，在直接劳动时间里，这可以用来计算开销成本会计系统。
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