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51. | accountant estimates that the company will incur $60 of overhead during the next year and that $50 direct |
| 成本会计师预计在下一年度本公司将发生数额为60美元的制造费用和50美元的直接人工,制造费用分配率可计算如下. |
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52. | ticket are collected, sorted, and summarized in the form of a labor summary, which shows the total direct |
| 每天结束都要归集、汇总考勤卡,从而得出直接人工和间接人工的数额。 |
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53. | If we use traditional costing system based on volume (direct labor hours, for example), the rate of overhead |
| 如果我们采用传统成本计算制度,以数量(例如直接人工小时)为基础,间接制造费用的分配率2美元相应地,A产品应分摊3美元,B产品应分摊7美元。 |
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54. | to establish a program in a new region, for instance, as well as site-specific costs such as rent, direct |
| 另一方面,有很多成本也无法共享:在新的地区新项目的初期启动成本,比如每个分部的特有成本如房租,直接劳动力,和资料费用等。 |
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55. | directly to any one job, to allocate overhead to jobs must relate overhead to another variable such as direct |
| 因为制造费用是为生产所有产品而产生的,分配到各批产品一般按直接工资、直接材料。 |
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56. | accountant estimates that the company will incur $60 of overhead during the next year and that $50 direct |
| 成本会计师预计在下一年度本公司将发生数额为60美元的制造费用和50美元的直接人工,制造费用分配率可计算如下. |
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57. | The soft labor is the direct form of abstract labor so that the measure of value working time has lost |
| “软劳动”作为直接的抽象劳动的体现 ,使衡量价值的尺度“劳动时间”也失去直接的意义。 |
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