Indirect labor is used in the manufacturing process but is not applied to the finished product.

间接人工是指为组织生产而耗用的、不直接记入完工产品成本的人工支出.

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Indirect labor is not easily associated with or charged to units or batches of production.

由概念可知,间接人工不容易直接和一定产品联系起来.

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Recording Factory Payroll: The total factory payroll includes both direct indirect labor.

工厂工薪的记录: 工厂工薪总额中直接人工和间接人工.

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