1.
cost variance-direct labor account
直接人工成本差异帐户
2.
cost variance-direct materials account
直接材料成本差异帐户
3.
disposition of standard cost variance
标准成本差异的处理
4.
On the Cost Variance under Standard Cost Accounting System;
标准成本会计制度下成本差异的处理
5.
Variance analysis is a systematic process of comparing actual costs and standard costs, identifying variances, and interpreting the source of each variance.
成本差异分析是比较实际成本和标准成本、确认差异及解释差异的根源。
6.
A variance is the difference between an actual cost and its corresponding standard cost.
成本差异是指实际成本和相应的标准成本之间的差额
7.
The Comparison Study on the Cost Difference Analysis and the Cost Driver Analysis;
成本差异分析与成本动因分析的比较研究
8.
The Improving Suggestion and Distribution of Difference in Cost in the System of Standard Cost
标准成本系统中成本差异的分配与改进建议
9.
An Empirical Analysis on Running Cost Difference Among Many Majors in Empirical Analysis on the Running Cost Difference of Universities;
高等院校专业办学成本差异实证分析
10.
Calculatioin and Analysis of Cost Difference in Mixed Usage;
混合使用情况下的成本差异计算分析
11.
Hotelling Model with Cost Difference and Game Analysis;
有成本差异的Hotelling模型及博弈分析
12.
In this example, the variance is total variance, and management often needs more detailed information.
上例中的成本差异是差异的总值,管理中有时需要更详细的数据。
13.
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。
14.
In order to determine the variance as soon as possible, the material price variance is calculated at the time of purchase.
为了尽快得知成本差异,材料的价格差异在购买时便可计算。
15.
How does this compare with the difference for bookstores?
书籍零售业也会有类似的成本差异，这两种不同产业都有成本差异，但其间又有何异同之处？
16.
Some companies prepare an income statement for management that highlights standard cost variances.
一些公司编制反映标准成本差异的损益表。
17.
Quality-related Cost、Income Distribution and Vertical Product Differentiation;
质量成本、收入分配与垂直产品差异
18.
The Research of China s Higher Education Cost-sharing Regional Disparities;
我国高等教育成本分担地区差异研究