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- Additional deduction for labor expense b. 勞動(dòng)力的成本可以額外抵扣。
- Support the training of direct labor. 協(xié)助對一線(xiàn)員工的培訓。
- Direct labor costs are subdivided by job and then posted to job cost sheets. 直接人工由具體批別負擔,并記錄到批次成本計算表中。
- 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費用。
- Ensure the reliability of the cost pool, the overhead, labor expense and inventory information coming from the operation system. Book costing and stock figures reasonably. 制造及銷(xiāo)售成本費用控制,每月跟蹤人工成本,完成公司所有的成本費用、存貨的日常帳務(wù)處理工作并記帳。
- The labor expense of continual updating has offset the benefits of guest-history cards, especially since guests' loyalties to a given property have diminished. 不斷地更新的勞力支出抵消了客史檔案卡帶來(lái)的好處,特別是自從客人們對某個(gè)特定的飯店忠誠度降低之后。
- The labor consumed in the processing is often divided into two types, direct labor and indirect labor. 分步法中,人工成本仍然分為直接人工和間接人工。
- If job No.3 has incurred direct labor costs $20, it will be applied an over-head cost of $20. 若3號產(chǎn)品批次發(fā)生直接人工成本為20美元,則應分配的制造費用為20美元。
- Direct costs are those that form the part of the product, e.g. direct labor, direct materials and direct expenses. 直接成本是構成產(chǎn)品實(shí)體的成本,如直接人工、直接材料和直接費用。
- Both systems accumulate product costs -direct materials, direct labor, and factory overhead -and allocate these costs to the units produced. 都是歸集直接材料、直接人工成本和制造費用并將其分配到相應產(chǎn)品上。
- Analyze the direct labor cost, including measure the work hours, stipulate the standard work hours, maintain and readjust the standard work hours. 生產(chǎn)人力成本分析,包括測量作業(yè)工時(shí),制定標準作業(yè)工時(shí),并定期維護變更標準工時(shí).
- Analyze the direct labor cost, including measure the work hours, stipulate the standard work hours, maintain and readjust the standard work hours. 生產(chǎn)人力成本分析,包括測量作業(yè)工時(shí),制定標準作業(yè)工時(shí),并定期維護變更標準工時(shí)。
- Variances for factory overhead are generally more difficult to understand than those for direct materials and direct labor. 制造費用差異比直接材料差異和直接人工差異更難理解。
- The productive capacity is usually expressed in terms of an activity base, such as machine hours, direct labor cost, or direct labor hours. 標準生產(chǎn)能力通常表達為機器工時(shí)、直接人工成本、直接人工工時(shí)等指標。
- Analyze and balance the direct labor of the assembly lines. Define and stipulate the standard assembly times for the assembly operation. 分析及平衡組裝生產(chǎn)線(xiàn)的工人數量;確定組裝的標準時(shí)間.
- The direct labor costs are derived by multiplying the cost of labor per hour by the number, of man-hours needed to complete the job . 直接人工成本是用每小時(shí)的工人成本乘以完成一項任務(wù)所需人工小時(shí)數得來(lái)的。
- Recording Distribution of Factory Payroll: Work in Process is debited for the direct labor and Factory Overhead is debited for the indirect labor. 工廠(chǎng)工薪分配的記錄: 直接人工應借記在制品賬戶(hù),間接人工則借記制造費用賬戶(hù)。
- Design and execute plant automation projects to reduce direct labor and improve equipment-running efficiency from technical standpoint. 從技術(shù)角度出發(fā)設計及執行工廠(chǎng)自動(dòng)化項目,以期減少勞動(dòng)力投入和提高設備運行效率。
- The systems generally display reduced manufacturing lead time, low in-process inventory, and high machine tool utilization, with reduced indirect and direct labor. 一般來(lái)說(shuō),FMS系統具有生產(chǎn)周期短、在制品庫存低、機床利用率高、間接和直接勞動(dòng)少等特點(diǎn)。
- The amount of direct materials, direct labor, and variable overhead is clearly part of the cost of constructing assets and there is no dispute about their inclusion in the amount. 建造固定資產(chǎn)所發(fā)生的直接材料、直接人工、管理費用中的變動(dòng)費用顯然是固定資產(chǎn)價(jià)值的組成部分,對于這一點(diǎn)沒(méi)有爭議。