主要成本: prime cost法: law间接费: overhead cost; indirect expe ...分配: distribution; allocation; as ...生产人工成本法(间接费分配): productive labor cost method直接人工成本法(指间接费分配): direct labor cost method间接费分配: allocation of burden; overhead apportionment/allocation; overhead distribution主要成本法: prime cost method; prime costs method间接费分配表: overhead distribution sheet间接费分配标准: base for overhead distribution主要成本法(指负荷的分配方法): prime cost method工厂间接费分配帐户: applied factory burden account生产人工小时法(间接费分配): productive labor hours method已分配间接费成本: absorbed overhead cost间接费分摊率: overhead rate货主要成本: prime cost of sale原价;主要成本: prime cost主要成本: first cost; major cost; prime costs直接人工小时法(指间接费分配): direct labor hour method部门间接费分摊率: departmental overhead rate三差异间接费分析: three-variance overhead analysis边际主要成本: marginal primal costs; marginal prime cost平均主要成本: average prime costs销货主要成本: prime cost of sales销售主要成本: prime cost of sale; prime costs of sale