Predetermined factory overhead rate的意思|示意
预定制造费用分配率
Predetermined factory overhead rate的网络常见释义
预定制造费用分配率 Predetermined factory overhead rate（预定制造费用分配率）：用来将制造费用分配给生产产品的比率，这一比率在会计年度的年初以预算制造费用除以预计业务量确定。
Predetermined factory overhead rate相关例句
Regardless of how carefully the predetermined overhead rate is estimated, Factory Overhead will usually have a balance at the end of the fiscal year.
不管预先确定制造费用分配率时多么认真仔细，制造费用账户在年末总会有一个余额。
Thus, in order to provide timely COST data, factory overhead COSTs are assigned or applied to production by using a predetermined rate.
出于这种考虑，制造费用可以按一确定的比例进行分配各产品的生产成本。