直接劳动;
is the average number of direct labour hours to produce first xth units
Y代表生产前x单位的平均直接劳动时间
is the number of direct labour hours to produce the xth unit
Y代表生产第x单位所用的直接劳动时间
Cost includes costs of raw materials computed using the weighted average method of costing and, in the case of work-in-progress and finished goods, also direct labour and an appropriate proportion of production overheads.
成本值包括以加权平均法计算之物料成本,如属在制品及制成品则须加上直接工资,及适当比例之间接生产经营成本。
瑞鸿网 · 双语新闻
瑞鸿网 · 双语娱乐资讯