... 管理会计学合格证书 Certificate in Management Accounting 管理会计制度 management accounting system 管理间接费 administrative overhead ...
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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。
In period-end closing you can use various different allocation methods (for example, overhead costing) to allocate costs between different areas of Cost Accounting.
间接费由企业管理费、财务费用和现场经费等组成。
The "indirect fees" consists of enterprise management fees, financial costs and on-the-spot funds, etc.
大概来说，这些补偿应该是基于现行的全部成本计算出来的，这些成本包括由中央管理上的服务和租金而产生的间接费分摊率。
It shall in general be calculated on the basis of actual full costs including an overhead rate for central administrative services and rent.
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