As a result, the total cost of the remaining job cost sheets in the subsidiary Job Cost Ledger continues to equal the debit balance in the Goods in Process controlling account.

It is normal to have a factory overhead controlling account in the general ledger. Details of the individual overhead costs are then accumulated in a subsidiary ledger.

企业一般设置一“制造费用”账户，各组成项目在明细分类账中记录。

Neither should we credit the accounts receivable controlling account in the general ledger. Such collections are often referred to as recoveries of bad debts.

我们也不能直接冲减总账中应收账款汇总账户。收到这样的账款通常叫做坏账回收。

Factory ledger controlling account

工厂分类帐统制帐户

Defibrator, for pulp mills factory ledger controlling account

制浆厂用纤维分离机工厂分类帐统制帐户

This case demonstrates that measurement techniques and controlling means have practical significance.

验证了测度技术和控制方法的实际操作意义。

Using the PID controlling means of MatLab, the system is simulated.

采用MatLab中的数字PID控制算法对系统进行了仿真研究。

Research on driving system and controlling means of PZT

压电陶瓷驱动系统及控制方法研究

Optimizing controlling means of the water flooding equipment based on ANN

基于人工神经网络的油田注水机组优化控制

The effects on cash flow are explored first, the conclusion is reached that under certain conditions it could represent a controlling element that would slow down the rate of robots' introduction with respect to the ideal rate suggested on the sole basis of economic convenience.

首先，考查了现金流的各种作用，结论是在某些情况下，现金流可能是一个控制因素，使得机器人采用速率比单纯考虑经济利益的理想速率要慢。

In combination with a linear wire wound potentiometer and a cam-actuated angle displacement sensor, a hydro-electric proportional relief valve is used as pressure controlling element of hoist system to compose an open loop control system for overload protection.

采用电液比例溢流阀作吊机系统压力控制元件，与线性线绕式电位器和凸轮构成的角位移传感器一起组成吊机过载保护开环控制系统。

Literally, it means inverting the controlling element to what is traditionally the element it controls ( the controllee).

字面上说，它意味着把控制元素转变为一般来说被它控制的元素上（受控者）。

Direct current electromagnet is extensively used as electromagnet controlling element. PTC element is a ceramic thermistor with positive temperature coefficient.

直流电磁铁是广泛应用的电磁控制元件，PTC元件是具有正温度系数特性的半导体陶瓷热敏电阻。

The system consists of data acquisition element, controlling element, computer and software, its function is realized through data acquisition and analysis.

该系统包括信息采集、控制单元、电脑及应用软件，其测控通过物理量提取及测试结果分析实现。

Emphasized the using method and interface with the chromatic LCD controlling element QPYD-03.

重点说明了彩色液晶控制器QPYD-03的使用方法及其与DSP的接口。

Then the staircase method fatigue testing in which load is controlling element has been made.

然后以载荷为控制因素做了该连杆的升降法疲劳实验。

Its hardware is composed of DSP controlling board and motor driving board. There are two choices for the serial communication between the DSP board and the PC.

控制系统硬件部分由DSP控制板和电机驱动板组成，DSP控制板与上位机之间的串口通讯有无线和有线两种方式可以选择。

Thirdly, the hardware includes three parts: controlling board, reamer motion electromotor equipment and feedback measure equipment.

最后，本系统的硬件被分为三大部分：控制核心板，刀具进给电机驱动设备，反馈测量设备。

This paper comes from the Cloud Platform controlling board, which is a part of HD_VCR Video Monitoring System.

本论文选题来源于数字式硬盘录像机视频监控系统项目中云台控制以及摄像镜头控制的功能块。

The main controlling board saves the sensor information as the arrays of data.

驾驶行为监测主控板在接收到无线串口信号后将传感器信息按序列保存。

Design of Interface of Controlling Board and Decoder in Video Monitor System

视频监控系统控制键盘与解码器的接口设计