1.
OVA [overhead variance analysis ]
间接费用差异分析［
2.
controllable factory overhead variance
可控制间接制造费差异
3.
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。
4.
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。
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.
Intergovernmental Working Group on Overhead Costs
间接费用政府间工作组
10.
Many companies compute a total variance between actual overhead cost incurred and standard overhead cost applied to production.
许多公司都会计算实际的制造费用与标准的制造费用之间的总差异。
11.
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
12.
applied factory overhead expense
已分配工厂间接费用
13.
applied factory overhead cost
已分摊工厂间接费用
14.
Survey on Direct Cost and Indirect Cost of Inpatient;
患者住院期间直接费用与间接费用的调查研究
15.
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
16.
Gender Difference and Conversation Strategy: Indirectness, Interruption and Cohesion in Conversation;
性别差异与话语策略:会话中的间接性、打岔、衔接
17.
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。
18.
A Study of Spatial Variability of Leisure Consumption of Urban Residents in China;
中国城镇居民休闲消费水平空间差异研究