This article discusses how to set up and carry forward manufacturing expense account.
制造费用是正确计算辅助生产成本的主要项目之一 ,文章就是否需要设置制造费用帐户和怎样结转制造费用进行了论
standard over head rate
标准制造费用分配率
The volume variance is the difference between the amount of overhead budgeted at the actual operating level achieved during the period and the standard amount of overhead charged to production during the period.
产量差异是在预算条件下某实际产量的制造费用与分配的标准制造费用的差额。
First, the actual production volume during the period may have been different from the production volume that was expected at the beginning of the period when the standard overhead application rate was established.
一是特定期间的实际产量可能和标准制造费用分配率制定时预期的标准产量不同。
The standard overhead rate is determined by dividing the standard factory overhead costs by the standard amount of productive capacity.
制造费用标准分配率由标准生产能力决定。
The controllable variance is the difference between the overhead budgeted at the operating level achieved and overhead actually incurred.
控制差异是指实际制造费用与标准产量的预算制造费用的差额。
Many companies compute a total variance between actual overhead cost incurred and standard overhead cost applied to production.
许多公司都会计算实际的制造费用与标准的制造费用之间的总差异。
A flexible budget may be used to establish a standard factory overhead rate.
制造费用标准比率通常在弹性预算的编制过程中建立。
Remember that when the standard costs are used, factory overhead is applied to production on the basis of a predetermined standard cost overhead rate.
在标准成本制度下,制造费用根据一事先确定的比率进行分配。
Check and set up standard process cycle time.
评估制造成本,制定标准工时,减少资源浪费。
Is Transaction Cost the Standard of the Institution Evolution?;
交易费用是制度进化的衡量标准吗?
Standard Ratio/Cost Manual
标准比率/费用手册
Standard troop cost reimbursement
部队标准费用偿还数
cost-sharing basis
费用分摊标准(计算)
basis for amortizing the costs of technology transfers
技术转让费用摊销标准
The standards for registration fees shall be formulated by the agency for building property administration of the Shenzhen Municipal People's Government.
费用标准由深圳市人民政府房产管理机关制定。
IV. Perform the standard cost management and reduce the cost expense scientifically.
四是要实行标准成本管理、科学控制成本费用。
Cost Control Based on Processing Cost Standards;
基于工序费用标准的成本控制方法探索
Study on the Exemption Deducting Standard System of Wages and Salary in Individual Income Tax
论个人所得税工资、薪金费用扣除标准制度
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