cost variance-direct materials account
直接材料成本差异帐户
Direct costs are those that form the part of the product, e.g. direct labor, direct materials and direct expenses.
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。
the costs of direct and indirect materials owned may be housed together in a single Materials Inventory account.
直接材料和间接材料有时共同包括在原材料账户中,
Prime costs represent the costs of direct material and of direct labor.
主要成本中包含了直接材料和直接人工费用。
Direct materials can be introduced at different stages of production.
直接材料进入生产的阶段因情况而异。
The output of process 1 becomes the direct materials of process 2, the output of process 2 becomes the direct materials of process 3, and so on until the product is finished.
步骤l的产出品即为步骤2的直接材料,步骤2的产出品又是步骤3的直接材料,直到完工。
If the used materials can be identified with a given job, they are direct materials.
如果已耗用的材料能分清受益产品的批别,即为直接材料。
Variances for factory overhead are generally more difficult to understand than those for direct materials and direct labor.
制造费用差异比直接材料差异和直接人工差异更难理解。
Direct materials do not include minor items like glue, varnish, and nails.
直接材料一般不包括粘合剂、清漆、曲别针等。
Study on the Fabrication and Properties of MoSi_2/SiC That by Melt Infiltration;
直接浸渗法制备MoSi_2/SiC复合材料及材料性能研究
the evidence is flatly contradictory.
现有的材料都是直接互相矛盾的。
The enterprises shall directly handle the matters in the banks upon the strength of relevant materials,
企业凭有关材料直接到银行办理,
hamper of plaiting materials made directly to shape
有盖大篮,由编材料直接编结成形
handbag of plaiting materials made directly to shape
季提包,由编结材料直接编结成形
household articles of plaiting materials made directly to shape
家庭用品,由编结材料直接编结成形
Fabrication and Properties of MgAION and Composite Refractories;
MgAION及其复合材料直接制备及性能研究
For example, the wood and other materials used in the manufacturing of a chair are direct materials.
例如,在做一把椅子中使用的木材和其他原材料,就是直接原材料。
Studies on Anodic Catalytic Materials of Direct Methanol Fuel Cell(DMFC);
直接甲醇燃料电池(DMFC)阳极催化材料的研究
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