1) expert variance account
专家费用差异帐目
3) variance expenditure
差异费用化
1.
The thesis of variance capitalization advocates that the cost variance is a part of product value, but that of variance expenditure maintains that the cost variance shall be recognized as period expense.
差异资产化观点认为成本差异是产品价值的组成部分,而差异费用化观点认为成本差异应计入期间费用。
4) battels
['bætlz]
杂费帐目
5) Expert novice differences
专家-新手差异
6) discrepancy between accounts
帐务差异
补充资料：专家
1.指在学术﹑技艺等方面有专门研究或特长的人。 2.指学术上的某一家。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条