直接材料

它是意识的直接材料，是真正的实在。

It is the direct materials of consciousness and it is the real entity .

直接材料一般不包括粘合剂、清漆、曲别针等。

Direct materials do not include minor items like glue , varnish , and nails .

介绍了ERP系统的管理思想及与直接材料成本相关的功能模块，给出运用PDM技术确定直接材料标准成本的方法，对直接材料成本差异产生的原因和如何强化直接材料成本的控制进行了探讨。

This paper introduces management thoughts of ERP systems and function modules related to direct ma -

主要成本中包含了直接材料和直接人工费用。

Prime costs represent the costs of direct material and of direct labor .

什么是直接材料？

What is direct material ?

本期发生的成本为：直接材料16美元，转换成本3美元。

The current costs added during the period were materials of $ 16 and conversion cost of $ 3 .

实地盘存制将企业的生产存货分为三类：直接材料、在产品、产成品。

The periodic system is applied to the three manufacturing inventories : raw materials , work in process , and finished goods .

直接材料指的是构成完工产品主体部分、并能较容易就可追溯到制成品上的所有材料。

Direct materials include all materials that from an integral part of the finished product and are easily traced to the finished product .

摘要标准成本是一种成本计算方法，它不仅间接费用是预计的，而且直接材料和直接人工等也是按预计的数字来计算的。

Standard cost is a kind of method to calculate cost , by which indirect and cost are calculated according to the expected number .

都是归集直接材料、直接人工成本和制造费用并将其分配到相应产品上。

Both systems accumulate product costs - direct materials , direct labor , and factory overhead - and allocate these costs to the units produced .

在生产阶段，分别从直接材料、直接人工、专项费用和制造费用四个方面进行成本控制。

At the stage of production , we control cost through four aspects which is direct materials , direct labor , special expenses and manufacturing cost .

举例分析了某钢铁企业选用的成本控制方法。第四部分：A企业直接材料的成本分析和控制。

It takes an instance to analysis of the cost of a steel enterprises use control methods . Part ⅳ: Analysis and control of direct materials cost of A company .

分步法的基本目的是计算单位产品在各个车间的直接材料、直接人工、制造费用的数额。

The basic objective of a process costing system is the determination of unit processing costs for direct materials , direct labor , and factory overhead in each processing department .

为了简化，这里主要选取的资源如下：直接材料、低值易耗品、人工成本、折旧费、能源和水资源费用。

In order to simplify , here basically selected resources as follows : direct materials , low-value and artificial cost , labor costs , depreciation cost , energy and water fee .

传统的成本核算方法均强调对企业产品成本中直接材料和直接人工的计量和控制，而较少关注企业产品成本中间接费用的分配。

Traditional cost accounting methods are emphasized in the measurement and control about the direct cost such as materials and labor cost , rather than the allocation about the indirect cost .

以前步骤转入的制造成本和本月发生的直接材料和直接人工从借方记入本步骤的在产品账户。

The product costs transferred from preceding department and the costs of direct materials and direct labor incurred in each processing department are debited to the department 's work in process account .

对于在具体核算过程中所涉及的关键内容，如直接材料、直接人工和制造费用的计算和汇总，本系统提出了切实可行的实施方案，能够更好的监督和控制车间的成本。

For the key content of frondose accounting , for example the calculation and collection of direct material , direct manual work and producing cost , this system puts forward a viable implementary scheme , which can supervise and control the workshop cost .

由于易受到其它因素的影响，用CT图像直接分析材料服役过程中损伤状态的变化往往比较困难。

Due to the influence of other factors , it is difficult to analyze damage measurements of materials directly using CT image .

目前其应用主要集中于采用溅射法与沉积法直接在材料上形成功能性的薄膜，从经济效益上看，这种制备工艺限制了ITO粉体的应用。

But most ITO films are manufactured by deposition and sputtering process , which limited its application considering its interest .

在RIL群体中，鉴定出该材料体系中对鉴定稻瘟病菌株的各种抗性基因组合材料，为基因对基因学说提供了直接的材料证据。

In RIL assemblage , various materials of resistance gene combinations for identifying rice blast pathogen strains had been identified from the material system , providing direct material evidence for gene to gene theory .

材料的光谱特性能够直接反映材料的组成、结构和形态特征。

The spectral characteristic of the materials can indicate its component , structure and morphology .

本文介绍了用应变片直接测量材料的准静态应力-应变曲线的试验研究。

Experiments of using strain gage to measure the quasi-static stress-strain curve of materials directly were introduced .

我们假定有某个基本语言，它可以用来具体地谈论这样那样的直接感觉材料；

We suppose a basic language which talks , in specified ways , about direct sense data ;

不同的合成方法直接影响材料的微观结构，进而决定材料的性能。

The different preparation methods show direct influence on the microstructure and properties of the as-synthesized materials .

工作职责持续开发维护生产需的直接原材料供应商资源。

Job responsibilities Keep on sourcing , developing , and maintaining supplier for direct material used for production .

享受优惠待遇的申请可以直接递交材料，而毋须先向学校付费。

Privileged status applications may be lodged without the need to have full school fees paid in advance .

通过对实验数据的处理可以直接分离材料电阻和接触电阻项；

We can divide the term of the material resistance and the contact resistance directly by managing the data .

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。

For example , the wood and other materials used in the manufacturing of a chair are direct materials .

复合树脂聚合后的转化程度可直接影响材料的生物、化学和物理机械性能。

The conversion degree of composite resins after curing directly affects their biological , chemical , physical and mechanical performances .

对可切削玻璃陶瓷材料来讲，其内部云母微晶相的含量及云母晶体间交错程度的大小直接影响材料的性能。

Owing to the content of micro-crystal phase of mica and the interleaving degree will affect the performance of Machinable Glass-ceramics directly .