1.
OVA [overhead variance analysis ]
间接费用差异分析［
2.
Variances for factory overhead are generally more difficult to understand than those for direct materials and direct labor.
制造费用差异比直接材料差异和直接人工差异更难理解。
3.
Medical Cost Difference Analysis of the In-patients in Medical Insurance and of Those on Their Own Expenses in the Operation Department;
手术科室医保与自费患者住院费用差异性分析
4.
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。
5.
fixed overhead quantity variance
固定制造费用耗量差异
6.
factory expense efficiency variation account
制造费用效率差异帐户
7.
variable overhead price variance
变动制造费用价格差异
8.
factory expense budget variation account
制造费用预算差异帐户
9.
service department allocated cost variance
辅助部门费用摊配差异;辅助生产部门费用分配差异
10.
The controllable variance is the difference between the overhead budgeted at the operating level achieved and overhead actually incurred.
控制差异是指实际制造费用与标准产量的预算制造费用的差额。
11.
Static budget variances are differences between actual results and corresponding amounts( revenues and expenses) in the static budget.
固定预算差异是实际结果与预算结果（收入和费用）之间的差异。
12.
To determine the effects of these two factors, the factory overhead can be expressed as the sum of a volume variance and a controllable variance.
考察此二因素对制造费用的影响,可将制造费用从产量差异和控制差异两方面来分析。
13.
A Study on Difference of Consumer Credit Risk of Commercial Bank between Regions;
商业银行消费信贷信用风险的地域性差异研究
14.
An Empirical Study of Cost "Stickiness" Behavior and Difference across Industry of Chinese Companies;
企业费用“粘性”行为:基于行业差异的实证研究
15.
An analysis on the regional disparity of transaction cost and its forming mechanism in China;
中国交易费用水平的地区差异及其形成机制
16.
On the Different Treatments of the Errors in the Planned Overhead Rates in China and in the US;
中美制造费用计划分配差异处理的启示
17.
controllable factory overhead variance
可控制间接制造费差异
18.
material usage price variance
原材料消费价格差异