direct materials costs的意思|示意

Direct costs include participants' time and materials.

直接成本包括参与者的时间和材料。

Direct costs are classified as the costs that go into creating the product or service (that is, direct materials and direct labor).

直接成本就是提供产品和服务所需要的成本(也就是直接原料和直接人工投入)。

Both systems accumulate product costs -direct materials, direct labor, and factory overhead -and allocate these costs to the units produced.

都是归集直接材料、直接人工成本和制造费用并将其分配到相应产品上。

At the same time, direct materials, direct labor, manufacturing costs and cost analysis during the analysis of the costs. Corporate financial analysis can provide a reference work.

同时进行直接材料、直接人工、制造费用等成本和期间费用分析，可为企业财务分析工作提供一定参考。

Raw materials (or direct materials) are charged directly to the Work in Process account. Costs of factory supplies (or indirect materials) become part of factory overhead.

原料(即直接材料)应直接借记在制品账户，工厂用物料(即间接材料)的成本则成为制造费用的一部分。