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- Overhead variances may be usefully considered as variable overhead variances and fixed overhead variances. 我们可以把管理费用分为可变费用和固定费用两种。
- variable overhead variance 可变间接费差异
- variable overhead efficiency variance 变动间接费用效率差异
- variable overhead spending variance 变动间接费用耗费差异
- variable overhead price variance 变动制造费用价格差异
- The controllable overhead variance indicates management' s ability to keep the factory overhead cost within the limits set forth in the budget. 制造费用的控制差异体现了管理当局将制造费用控制在预算之内的能力。
- At the end of a cost period, the difference between overhead applied and overhead actually incurred is the factory overhead variance. 制造费用差异是期末分配的制造费用和实际发生的制造费用的差额。
- variable overhead budget variance [经] 可变间接费(制造费用)预算差异
- variable overhead quantity variance [经] 可变间接费用数量差异
- The amount of direct materials, direct labor, and variable overhead is clearly part of the cost of constructing assets and there is no dispute about their inclusion in the amount. 建造固定资产所发生的直接材料、直接人工、管理费用中的变动费用显然是固定资产价值的组成部分，对于这一点没有争议。
- controllable factory overhead variance 可控制间接制造费差异
- The concepts of fixed and variable overheads, overhead absorption and contribution and marginal costing can be found in a number of CIMA papers. 固定和变动管理费用、管理费用分配、贡献和边际成本之类的概念可以在许多CIMA的试卷中找到。
- My ideas are at variance with his. 我的思想和他的不同。
- Nothing can set the twin brothers at variance. 没有什么事能使这对双胞胎兄弟吵起来。
- The overhead costs are ridiculously expensive. 日常开支太高了。
- A constant, variable, function name, or expression. 一种常数、变量、函数名或表达式。
- Her conduct is at variance with her words. 她言行不一。
- Seagulls were circling overhead. 海鸥在头顶山盘旋。
- This theory is at variance with the known facts. 这种理论与已知事实不符。
- The prices are variable, shop around by all means. 价格高低不一，所以一定要货比三家逐店选购。
