factory overhead

英 ['fæktərɪ 'əʊvəhed] 美 ['fæktəriː 'oʊvərˌhed]

• 制造费用

factory overhead的用法和样例：

例句

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. At this point, all product costs have been accumulated into debit balances in the Materials Inventory, Factory Payroll, and Factory Overhead account.
   这时，产品的全部成本已累积为材料盘存，工厂工薪和制造费用等账户的借方余额。