Question

直接材料包括生产产品所有的、直接计入产品成本的材料。

Accepted Answer

Direct materials include all materials of an integral part of the finished product and are easily traced to the finished product.

正面	直接材料包括生产产品所有的、直接计入产品成本的材料。
背面	Direct materials include all materials of an integral part of the finished product and are easily traced to the finished product.

Materials Finished 直接材料包括生产产品所有的、直接计入产品成本的材料 Direct Include Integral Part Product