| 1. | Indirect labor is accounted for as a factory overhead cost
间接人工作为制造费用来处理。 |
| 2. | The overhead costs are ridiculously expensive
日常开支太高了。 |
| 3. | Overhead cost audit and cost management are long existing and very difficult problems
间接成本核算和管理是企业长期存在并难以解决的问题之一。 |
| 4. | You also get to branch out geographically without spending money on overhead costs
你也可以在不同的地理位置上建立分支机构，而不必在间接成本上花钱。 |
| 5. | Allocating indirect , or overhead costs to programs helps make the economics of providing those programs more transparent
分配间接成本或一般管理费用有助于使得这些项目的财务状况更透明。 |
| 6. | Many companies compute a total variance between actual overhead cost incurred and standard overhead cost applied to production
许多公司都会计算实际的制造费用与标准的制造费用之间的总差异。 |
| 7. | Business owners blamed the decline on high overhead costs that are primarily the result of the controversial management fee levied
个体工商管理费收费过高，管理混乱是造成个体户速减的根本原因。 |
| 8. | But the lower prices a large retailer offers may simply reflect efficiencies from spreading overhead costs over a larger volume of sales
但是纵多零售商提供的的低价可能仅仅是反映出因大规模销售而分散成本的功效。 |
| 9. | In industry , compressed air , heat , cooling and electricity are often not billed by production line but expressed as an overhead cost
在企业中，压缩空气、加热、冷却和电力，通常都不列入生产线的成本，而算在经常性费用里。 |
| 10. | After overhead cost has been entered on the job cost sheets , all elements of cost ? raw materials , direct labor and over ? head ? can be totaled
把制造费用记入分批成本单后，所有的成本要素（原料、直接人工和制造费用）即可进行总计。 |
