[] () things such as electricity, gas, etc. that are used when making a product but that do not form part of the finished product 间接材料（用於制造产品，但不构成制成品的东西，如电力、天然气等）◆Indirect materials normally represent just 20% of corporate purchasing. 间接材料在企业采购中通常只占 20%。➡direct materials