直接人工

直接人工由具体批别负担，并记录到批次成本计算表中。

Direct labor costs are subdivided by job and then posted to job cost sheets .

直接人工是生产产品的工人的工资和福利？

The direct labor is wages and welfares of the employees who produce the products ?

开颅直接人工栓塞术是治疗脑AVM的简便方法，但需进一步改进。

Our experience indicated that direct artificial embolization during craniotomy was a simpler and safer method for the treatment of cerebral AVM , but it still needs further improvement .

应用Aronalpha（一种液体生物粘合剂），行开颅直接人工栓塞术治疗3例大脑半球AVM，经枕动脉直接人工栓塞术治疗1例后颅凹硬膜AVM，获得满意的效果。

This paper reports 3 cases of cerebral AVM and one case of dural AVM of bilateral posterior fossa . All cases were treated by direct injection of Aron alpha ( a liquid adhensive material of low viscosity ) into the main feeding arteries . The operative results were satisfactory .

直接人工成本大幅度减少，制造费用直线上升。

Indirect manpower cost decrease evidently while manufacture cost increase remarkably .

直接人工、制造费用是转换成本，整个生产过程都要发生。

Labor and factory overhead known as conversion cost , are often through the process .

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。

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

挤压后直接人工时效，可有效地提高合金的塑性。

Moreover , after extruding the alloys can improve their plasticity if artificial ageing is processed .

与材料的核算相类似，企业的人工成本也要分为直接人工和间接人工。

Similar to the materials , factory labor costs are classified as either direct or indirect .

直接人工是指直接为产品生产工作的人员的所有工资支出。

Direct labor represents the gross wages of personnel who worked directly on the goods being produced .

用于分配生产过程控制成本的成本动因是产品消耗的直接人工工时

The cost driver used to assign process-engineering costs is the numbers of direct labor hours consumed by products

直接人工成本差异帐户

Cost variance-direct labor account

第二步是将这些成本中心的费用再根据直接人工时或者是产品的数量等分配到不同的产品中去。

The second allocates these expenses to specific products according direct labor hours or the volume of units produced .

分步法中，人工成本仍然分为直接人工和间接人工。

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

在许多公司里，直接人工已经剧烈下降，制造费用则相应提高。

In many companies , the direct labor has reduced severely , and the overhead costs have increased correspondingly .

生产每个新扩音器需要一个直接人工小时（与老扩音器一样）。

One direct labor-hour would be required to produce each relay ( the same time at that required by the old relay ) .

我国会计实务中核算的“人工成本”即“直接人工”，其涵盖范围只包括工人工资及福利费，内容不够全面和完善，越来越不能适应经济发展的需要。

In accounting , the content of the cost of human resource or the salary paid for workers includes workers ' salary and their welfare funds .

直接人工成本是用每小时的工人成本乘以完成一项任务所需人工小时数得来的。

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 .

标准生产能力通常表达为机器工时、直接人工成本、直接人工工时等指标。

The productive capacity is usually expressed in terms of an activity base , such as machine hours , direct labor cost , or direct labor hours .

直接人工标准由生产、工程和人事部门共同制定，它是直接工时标准和工资率标准的乘积。

Direct labor standards are determined jointly by production , engineering , and personnel staffs . It 's the product of labor time standard and labor rate standard .

在完成这两个预算的编制后，再进行诸如材料、直接人工、制造成本、销售和管理费用、现金等预算的编制工作。

Follow them are the individual budgets for such things as materials , direct labor , overhead costs , selling and administrative expenses , and then cash budgets .

在成本计算上，制造费用在成本构成中比例的上升使得依据直接人工工时这种单一分配基础进行的成本分配具有很大的不准确性；

In traditional cost accounting , the increasing percent of overhead in cost elements make it sharply inaccurate to allocate overhead cost to products on the basis of direct labor hours .

主要对原材料的差异进行了分析以及介绍了对原材料进行控制的方法。第五部分：A企业直接人工的成本分析和控制。

It mainly on an analysis of differences in raw materials , and describes the methods of control of raw materials . Part ⅴ: Analysis and control of direct labor cost of A company .

主要对直接人工的差异进行了分析以及介绍了对直接人工进行控制的方法。第六部分：A企业制造费用以及销售费用的分析及控制。

It mainly to differences in direct labor were analyzed as well as the introduction of direct manual control methods . Part ⅵ: Analysis and control A company manufacturing costs and cost of sales .

在现代制造环境下，企业生产方式的变化导致直接人工成本大比例下降，间接费用大幅度增加。

Under modern manufacturing circumstances , the enterprises changing the manufacturing mode leads to the reduction of the direct artificial cost by a large scale and the increase of indirect cost to a big extent .

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。

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 .

集装箱运输的自动化水平显著提高，使得直接人工成本比重日益缩减，而船舶固定成本和集装箱固定成本的所占比重日益加大。

For the container shipping , with the advance of machinery automation , the proportion of direct cost has increasingly reduced , on the contrary , the vessel and container fixed cost has sharply increased .

第二，软件企业最宝贵的资产是人才，软件产品开发过程中直接人工的投入在产品成本中占很重要的部分，但这部分无法抵扣相应的进项税额。

Secondly , the most valuable asset of the enterprises in the line of software is the talented employees , whose efforts account for the lion 's share , but these can not be covered by the Tax Deduction .

沿用传统成本计算方法中的直接人工标准来分配制造费用，必将导致成本信息失真，导致成本控制失效、经营决策失误。

If the manufacturing cost were still distributed according to the direct artificial criterion of the traditional cost calculating method , cost information would distort , cost management would be out of control and decision - making would be false .

对绝大多数公司来说，当前的成本系统可能都不完善，传统的会计成本采用直接人工工时等以数量为依据的方法随意地将公司的间接费用分配到成本对象中。

Cost system at present is not perfect to most enterprises , that is , indirect fares are optionally assigned into cost objects by the method of amount directly in traditional cost accounting such as artificial working-hours and so on .