制造费用

制造费用的会计核算随之越来越重要。

So it is more and more important to accounting for factory overhead .

制造费用账户经过上述分配，通常每月会有余额，逐月积累至年末。

The balance in the factory overhead account is carried forward from month to month until the end of the year .

采用数据包络分析法（DEA）结合成本动因理论，根据生产过程中消耗的各种业务量估计制造费用。

In this paper Data Envelopment Analysis ( DEA ) and cost driver theory are combined to estimate the manufacturing overhead according to all kinds of activities and resources used in production .

MTO技术的关键在于研制开发出一种活性高、选择性好、使用寿命长、制造费用低的催化剂。

Key points of MTO technology are to develop catalysts which have high activity and selectivity , long service life and low cost .

但是YSZ要求的运行温度高达900-C，不但增加了制造费用，并且加速了燃料电池系统的老化。

However , high operating temperatures of over 900 ℃ are required for this electrolyte , this condition increases the fabrication cost and accelerates degradation of the fuel-cell system .

我认为LiangJieming他们是正确的，在火器的制造费用降低，并且所需的相关培训减少后，火器才能够打败长弓和弩。

I think Liang Jieming and others are right that firearms replaced longbows and crossbows more because they were easier to train with and becoming cheaper .

在这部分中，本文首先介绍Y集团及其下属GEW公司的背景资料，接着详细分析了GEW公司的生产支持性部门的制造费用分配方案的精益改善项目。

In this part , the paper firstly introduces the back-ground of GEW Co. subordinated to Y Group , and then makes a detail analysis on the lean improvement project of manufacturing expenses allocation plan of its production supporting department .

本文基于半无穷不可微最优化方法的框架和模型，提出了求解电路成品率极大的中心值设计，容差设计，调整设计及电路制造费用极小化为一体的统计最优化（DCTT）的求解方法及其策略。

Based on the frame and method of semi-infinite and nondifferentiable optimization technique , the advanced strategy and method of solving unitized model of circuit design centering for manufacturing yield maximization , tolerancing , tuning and cost minimization ( DCTT ) are proposed in this paper .

间接人工作为制造费用来处理。

Indirect labor is accounted for as a factory overhead cost .

直接人工成本大幅度减少，制造费用直线上升。

Indirect manpower cost decrease evidently while manufacture cost increase remarkably .

己分配制造费用汇总表少分配工厂制造费用

Summary of cost of manufacturing expenses applied under-applied factory overhead

全套装置制造费用较低。

The whole straight line micro-cutting device has low cost .

改革制造费用分配标准势在必行。

It is imperative to reform the allocating standard of manufacture expenses .

浅谈制造费用分配改革

A Proposal for the Reform of Manufacture Expenses Allocation

直接费用不等于直接材料和直接人工，间接费用也不等于制造费用；

Direct costs are not equal to direct material and direct labor costs .

改进固定制造费用分析方法的思考

Ponderations on the Improvement of Fixed Manufacturing Cost Analysis

少分配工厂制造费用纳税人：费用是多少？

Under-applied factory overhead Taxpayer : what is the charge of the registration ?

制造费用借方数据有几种来源。

Debits to Factory Overhead come from various sources .

制造费用只发生于生产单位。

Manufacturing costs apply only to production units .

制造费用标准比率通常在弹性预算的编制过程中建立。

A flexible budget may be used to establish a standard factory overhead rate .

关于这一点有很多理由，通货膨胀和上涨的制造费用。

There are many reasons fir this , including inflation and accelerating manufacturing costs .

直接人工、制造费用是转换成本，整个生产过程都要发生。

Labor and factory overhead known as conversion cost , are often through the process .

关于制造费用分配改革的探讨

A Probe into Manufacturing Cost Allocation Reform

各步骤分配的制造费用也记入相应的在产品账户。

Each departmental work in process account is also debited for the factory overhead applied .

制造费用率的材料成本法

Material costs basis for manufacturing overhead rates

制造费用的控制点；

The controlling spots of manufacturing expenses ;

制造费用预算差异帐户

Factory expense budget variation account

固定制造费用明细表

Schedule of fixed overhead charges

这在一定程度上说明双层油轮的制造费用与单体油轮相当。

This means the expense for building a tandem hull is commensurate with that for a monohull .

什么是制造费用呢？

What is manufacturing overhead ?