法律英语词汇“OVERAPPLIED OVERHEAD”的翻译、意思、用法、释义-法律词典

单词	OVERAPPLIED OVERHEAD
释义	1. The amount by which an overhead has been over absorbed. Added to budgeted profit in end of period accounts. 2. When the overhead applied to a work in progress is more than the work in progress will incur, it is said to be overapplied. This is reported in balance sheets as unearned revenue, and is balanced in the end of year accounts by adding a credit to the Cost of Goods Sold column.
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