indirect labor

Indirect labor is accounted for as a factory overhead cost .

间接人工作为制造费用来处理。

Indirect labor is used in the manufacturing process but is not applied to the finished product .

间接人工是指为组织生产而耗用的、不直接记入完工产品成本的人工支出。

Some indirect labor , such as management , planning and equipment maintenance are included .

其中，间接劳动包括管理，计划和设备维护等。

The labor consumed in the processing is often divided into two types , direct labor and indirect labor .

分步法中，人工成本仍然分为直接人工和间接人工。

Recording Factory Payroll : The total factory payroll includes both direct and indirect labor .

工厂工薪的记录：工厂工薪总额中包括直接人工和间接人工。

Indirect labor is what distinguishing ways of wealth production in the time of knowledge economy from other ways in the past .

非直接劳动方式是知识经济时代不同于以往任何时代的财富创造方式。

At the end of the day the time ticket are collected , sorted , and summarized in the form of a labor summary , which shows the total direct and indirect labor costs incurred .

每天结束都要归集、汇总考勤卡，从而得出直接人工和间接人工的数额。

The systems generally display reduced manufacturing lead time , low in-process inventory , and high machine tool utilization , with reduced indirect and direct labor .

一般来说，FMS系统具有生产周期短、在制品库存低、机床利用率高、间接和直接劳动少等特点。

Even sand is two thirds of operation cost of sand filling water cutter , and also must be rapidly produce the work pieces to consume the indirect expenses ( labor force , facilities and lease expense ) .

即使砂料是加砂水刀运行成本的三分之二，也必须快速生产工件以消耗间接费用（劳动力、设施、租赁费用）。

Example of factory overhead costs , in addition to indirect materials and indirect labor , are depreciation , electricity , fuel , insurance , and property taxes .

除此之外，折旧、电力、燃料、保险及财产税等皆为制造费用。

These include indirect materials and indirect labor & such as supplies , heat and light , maintenance and repairs , depreciation and insurance , taxes , rent , advertising and transportation , as well as clerical , legal and janitorial services .

这些包括间接原材料和间接劳动诸如物料；取暖与照明，保养与修理，折旧与保险，税金，租金，广告与运输费，还有办公费、法律费、以及照管房屋清洁服务的费用。

Indirect materials are not easily traced to specific units or batches of production and are accounted for as factory overhead . Direct labor is easily identified with given jobs . Indirect labor , on the other hand , is not and is considered part of factory overhead .

因间接材料不易直接追溯到其受益对象上，一般将其作为制造费用来处理。直接人工能分清受益的产品批别，间接人工则作为制造费用的一个组成部分。