indirect material cost
...s use variance 间接材料用量差异 indirect materials price variance 间接材料价格差异 indirect materials cost 间接材料成本 ..
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整体间接材料成本 Overall indirect material costs
总体间接材料成本 Overall indirect material costs
·2,447,543篇论文数据，部分数据来源于NoteExpress
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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