under applied or over applied factory overhead

under applied or over applied factory overhead
 недописанные или излишне списанные общепроизводственные расходы; разница, которая возникает, когда сумма общепроизводственных расходов, списанная на производство в отчетном периоде по нормативному коэффициенту, соответственно меньше или больше суммы фактически понесенных за этот период общепроизводственных расходов; в случае, если нет значительных остатков незавершенного производства и вся произведенная продукция практически продана, разницу списывают на себестоимость реализованной продукции, в противном случае она распределяется на счета Незавершенное Производство, Запасы Готовой Продукции и Себестоимость Реализованной Продукции пропорционально остаткам на этих счетах.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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