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。
Direct labor is easily identified with given jobs. Indirect labor, on the other hand, is not and is considered part of factory overhead.
原料(即直接材料)应直接借记在制品账户，工厂用物料(即间接材料)的成本则成为制造费用的一部分。
Raw materials (or direct materials) are charged directly to the Work in Process account. Costs of factory supplies (or indirect materials) become part of factory overhead.
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