片语

Cost Schedule Variance差异

Cost price variance称为成本价格差异

direct material cost variance翻译

cost center variance成本中心差异

Cost Variance-CV费用偏差

Cost Bucket Variance批成本变异

fixed cost spending variance固定成本支出差异

Standard cost adjustment variance标準成本调整差异

Cost Volume Variance及成本数量差异

英汉例句

• by the look of content of the difference, the cost variance has had direct material cost variance, artificial cost variance and cost variance of the manufacturing expense directly.

  从差异的内容看，成本差异有直接材料成本差异、直接人工成本差异和制造费用成本差异。

• according to the actual of cost management, the content and method of the traditional cost variance analysis are adjusted and perfected by use of statistical index analysis principle.

  结合成本管理的实际情况，利用统计指数分析原理，对传统的成本差异分析内容与方法进行了分析、调整与完善。

• when a cost variance occurs, the person in charge should examine the variance to determine the factors that may have caused it.

  分析成本差异，分析的人员应弄清楚差异是什么因素导致的。

• on the basis of analysis process node's cost, the article applies the cost variance analysis methods to establish the mode of cost control based on the process node.

  在对流程节点成本分析的基础上，通过流程节点的成本差异分析这个工具实现基于流程节点的成本控制模式。

• comparing to traditional economy analysis technology, standard cost management focus on analyzing cost variance and it is better for controlling cost.

  标準成本管理是一种将成本计算和成本控制相结合的成本管理系统，包括制定标準成本、计算和分析成本差异、处理成本差异三个部分。

• according to the theory of management, interim cost variance being expense and closing cost variance being capital shall be a more adequate method.

  基于管理上的要求，比较适宜的方法是期中差异费用化处理，而期末差异资产化处理。

• analysis the reason for cost variance & purchasing variance on time.

  及时分析成本，物料采购差异的原因。

• the paper concludes that earned value method can be applied in the analysis of the total cost variance in land development and consolidation projects.

  研究结论：挣值法可运用于土地开发整理工程成本偏差分析。

• it is clear that labour cost variance arises due to the actual hours differing from the standard hours and the actual wage rate differing from the standard wage rate.

  显而易见，劳务费用差异的产生是由于实际工时不等于标準工时，而实际工资率也不等于标準工资率所致。

• regular production cost variance calculation and analysis is a difficult part in the teaching of management accounting and enterprise financial control.

  固定制造费用成本差异计算与分析是《管理会计》和《企业财务管理》教学中的一个难点。