这时，产品的全部成本已累积为材料盘存，工厂工薪和制造费用等账户的借方余额。

At this point, all product costs have been accumulated into debit balances in the Materials Inventory, Factory Payroll, and Factory Overhead account.

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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。

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.

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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。

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

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