When the factory overhead account has a credit balance the balance is known as over-applied overhead ; and when it has a debit balance the balance is called under-applied overhead .

当制造费用账户为贷方余额时，该余额称为 超分配 制造费用，当 制造 费用账户为借方余额时，其余额称为 未 分配 制造 费用。

Summary of cost of manufacturing expenses applied under-applied factory overhead

己分配制造费用汇总 表 少 分配工厂 制造 费用

Under-applied factory overhead Taxpayer : what is the charge of the registration ?

少 分配工厂制造 费用纳税人：费用是多少？