[经] over absorbed burden, over absorbed factory overhead expense

chéng dān guò duō de gōng chǎng jiàn jiē fèi ㄔㄥˊ ㄉㄢ ㄍㄨㄛˋ ㄉㄨㄛ ㄉㄜ˙ ㄍㄨㄥ ㄔㄤˇ ㄐㄧㄢˋ ㄐㄧㄝ ㄈㄟˋ