The departmental overhead rate method is more refined than the plantwide overhead rate method.

部门管理费用法比全工厂管理费用法更精确。

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The overhead rate is of utmost importance for the right and reasonable calculation of production cost.

制造费用的分配对正确、合理地计算产品的成本至关重要。

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Regardless of how carefully the predetermined overhead rate is estimated, Factory Overhead will usually have a balance at the end of the fiscal year.

不管预先确定制造费用分配率时多么认真仔细，制造费用账户在年末总会有一个余额。

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Private equity operators by definition pare overhead to achieve hurdle rate goals including employment rolls.

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Pollick has also gotten overhead services cut-rate or for free.

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Many of the contract attorneys worked for Hudson Legal, an outsourcing firm that provides workspace, pay and benefits to lawyers and charges firms like Kirby McInerney a slight premium over the hourly rate to cover overhead.

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