|
|
| 21. | The cost driver used to assign process-engineering costs is the numbers of direct labor hours consumed |
| 用于分配生产过程控制成本的成本动因是产品消耗的直接人工工时 |
|
|
| | |
| 22. | Direct costs are those that form the part of the product, e.g. direct labor, direct materials and direct |
| 直接成本是构成产品实体的成本,如直接人工、直接材料和直接费用。 |
|
|
| | |
| 23. | Direct labor costs are subdivided by job and then posted to job cost sheets. |
| 直接人工由具体批别负担,并记录到批次成本计算表中。 |
|
|
| | |
| 24. | If job No.3 has incurred direct labor costs $20, it will be applied an over-head cost of $20. |
| 若3号产品批次发生直接人工成本为20美元,则应分配的制造费用为20美元。 |
|
|
| | |
| 25. | Direct labor represents the gross wages of personnel who worked directly on the goods being produced. |
| 直接人工是指直接为产品生产工作的人员的所有工资支出。 |
|
|
| | |
| 26. | believe that traditional costing systems have become obsolete because of the changed proportion of direct |
| 除了前述的问题之外,许多人认为,由于直接人工、直接材料和制造费用的比例已经发生变化,传统成本计算制度已经不能用了。 |
|
|
| | |
| 27. | Assume the Solarwind Company uses the direct labor costs as the base of Overhead Application Rate. |
| 假设太阳风公司以直接人工作为基础计算各批次产品的制造费用。 |
|
|
| | |
| 28. | direct social labor on a society-wide scale |
| 全社会范围的直接社会劳动 |
|
|
| | |
| 29. | Variances for factory overhead are generally more difficult to understand than those for direct materials |
| 制造费用差异比直接材料差异和直接人工差异更难理解。 |
|
|
| | |
| 30. | Both systems accumulate product costs -direct materials, direct labor, and factory overhead -and allocate |
| 都是归集直接材料、直接人工成本和制造费用并将其分配到相应产品上。 |
|
|
| | |