制造费用

Absorption costing treats all production costs as product costs, regardless of whether they are variable or fixed.

在完全成本法中，固定性制造费用由本期已销产品和期末未销产品共同负担，固定性制造费用是一种可以在将来换取收益的资产。

Roughton uses an absorption costing system with overhead applied based on the number of units produced, with a denominator level of activity of 5,000 units.

houghton 公司采用吸收成本方法把制造费用按产品数量进行分配，即用5000 单位为分母，然后算出分配率，据以把制造费用分配到各项产品上去。

Will not be able to distinguish between products according to the supplementary material, amortisation and accrued expenses, depreciation costs into the manufacturing costs.

将不能按产品区分的辅助材料、摊销及预提费用、折旧费用转入制造费用。

The CVNX features a substantially smaller redesigned command "island" than current aircraft carriers, as well multifunction arrays that replace the forest of antennas that current ships sprout, making the carrier inherently harder to detect and attack.

据估算，CVN-21航母的总体研发设计费用大约为140亿美元，其中的大约40%都用于设计第一艘CVN-21级航母，因此第一艘CVN-21航母的设计和制造费用总共需要花掉大约90亿美元。

If the cost accountant estimates that the company will incur $60 of overhead during the next year and that $50 direct labor will be applied to production during the year, these estimates are used to make out an application rate as following...

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。

The accounting of subsidiary production cost, manufacturing cost accounting, the distribution of production fee between completed production and products; the methods of cost accounting are specified as varietals method, job lot method, method of fractional steps, sorting technique method and quota means

辅助生产费用的核算、制造费用的核算、生产费用在完工产品与在产品之间的分配；成本计算的品种法、分批法、分步法、分类法、定额法

Under new fabrication environment, behavior this one navar general is produced opposing a function.

ABC 法将制造费用以作业别来归集到不同的成本库中，接着分别成本库采用各自的分配标准来分配制造费用，传统的成本计算方法只根据一种或两种不同的标准把制造费用分配给产品。

Under the conditions of modem advanced manufacturing, overhead takes larger and larger proportion in .the .total-product .cost.-But. the..traditional cost management apportions the overhead based on the unit working day or work piece. It must distort the product cost information badly, and result in the wrong management decision-making.

在现代高级制造环境下，制造费用在成本中所占的比例越来越大，传统的成本管理依据单位工时作为制造费用分配的基准，必然会严重扭曲产品的成本信息，从而导致管理决策失误。

Year in December to participate in the establishment work which the company in 2004 budgot, the independence completes the overhead charge, the factory expense, the product cost budget has established and revises the work 3rd, the income calculation and the tax affairs work in August, 2004 to take over sell accountant's work, the primary cognizance main corporation factory sale income calculation, with urges the loans capturing, the tax payment to report to a higher authority and so on works 4, in November, 2005 until now the primary cognizance company stores goods the documentary evidence checkup, end of the month keeps in stock inventorying, the variance analysis Fixed asset management

月库存盘点，固定资产管理，盘点工作，确保帐实相符。。2003年12月参与公司2004年预算的编制工作，独立完成了管理费用、制造费用、产品成本的预算编制和修订工作。3、收入核算与税务工作 2004年8月接任销售会计的工作，主要负责总公司工厂销售收入的核算，跟催货款的收缴，纳税申报等工作4、2005年11月至今主要负责公司存货单据的核对，月末库存盘点，差异分析。

We offer the useful decisionaccounting information through setting up the independent cost itemof "depreciation charge" and propose the policy recommendationsto influence the formulation of relevant policies.

通过比较揭示了现有研究成果的不足，明确提出了折旧计提的减速方法，从理论与实践的结合上创造性地提出了把折旧费用从目前&制造费用&项目中分离出来的设想，通过设置&折旧费用&这一独立的成本项目提供决策有用的会计信息，并据此提出政策建议，以期影响相关政策的制订。

For a big chunk of credit-card losses; the number of filings (and thus charge-off rates) would be rising again, whether

年美国个人破产法的一个改动使得破产登记急速下降，而后引起了信用卡大规模的亏损。

Eph. 4:23 And that you be renewed in the spirit of your mind

弗四23 而在你们心思的灵里得以更新