Question

那位高手帮小弟翻译一下这段英文，不胜感激~！

materials,direct labor,and manufacturing overhead costs.Direct labor cost is the cost of labor employed directly in the production process.Manufacturing overhead cost includes in-direct material,in-direct labor,and properly allocated portions of general overhead expense,such as depreciation,taxes,insurance,heat and electricity incurred in the manufacturing process.

The cost of the raw material inventory consists of goods and ultimately will become part of the manufactured product,but that have not yet entered the production process.Its cost is calculated exactly as is the cost of purchased merchandise inventory,including adjustments for freight in,purchase discounts and purchase returns and allowances. The cost of work-in-process and finished goods include

Answer 1

材料，直接人工及制造费用costs.Direct是劳动力成本低廉的劳动力就业，直接在生产process.Manufacturing间接费用包括直接材料，直接劳动力，并适当分配部分的一般间接费用，如折旧，税收，保险，热和电的费用在制造过程中。

成本的存货包括原材料的商品，并最终将成为生产的产品，但尚未进入生产process.Its成本的计算方法是完全一样的费用，购买的商品清单，包括调整运费，购买折扣及购买回报和津贴。成本中的工作过程和成品包括：

Answer 2

用金山词霸可以翻译