会发光的欧巴i
raw materials 原材料account payable 应付账款work in process 在建项目manufacturing overhead 制造费用sales commissions expense 销售佣金支出administrative salaries expense 主管薪酬支出over applied超额分配费用（over applied expenses） actual manufacting overhead 实际间接制造费用manufacting overhead制造费用incur 发生predetermined overhead rate预计制造费用分配率actual machine hours 实际机器运转小时under applied少分配制造费用（under applied overhead）numerator denominator 分子分母inventory 存货direct labor hours direct labor 直接劳动（时间）depreciation expense 折旧费accumulated depreciation 累计折旧仅供参考
