间接人工费用
间接人工费用-
间接人工作为制造费用来处理。
Indirect labor is accounted for as a factory overhead cost .
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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。
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 .