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- Resource based overhead efficiency variance 基于資源的制造費用效率差異
- variable overhead efficiency variance 變動(dòng)間接費用效率差異
- manufacturing overhead efficiency variance 制造費用效能差異
- overhead efficiency variance [經(jīng)] 間接費用(制造費用)效率差異
- overhead volume efficiency variance [經(jīng)] 間接費用數量效率差異
- This concept also called labor usage variance, labor efficiency variance or labor time variance. It results from using more or less labor than standard for the output produced. 工時(shí)率差異也叫工時(shí)用量差異、工時(shí)效率、工時(shí)差異。該指標取決于完工產(chǎn)品所耗工時(shí)與標準工時(shí)的多少的比較。
- An efficiency variance reveals the effect on total cost of using more or less input than the quantity allowed by the flexible bud-get for actual output. 效率差異反映了相對于實(shí)際生產(chǎn)所發(fā)生的投入量多余或少于彈性預算的規定量時(shí)總成本的變化情況。
- Therefore, just like the direct material variance, when the labor cost for a task differs from standard, the direct labor variance can be divided into a labor efficiency variance and a labor rate variance. 正像直接材料差異那樣,對一項工作的實(shí)際成本與標準成本之間的比較,直接人工成本也可以分成工時(shí)量差異和工資率差異兩部分來(lái)分析。
- In examining efficiency variance it is unlikely that the true causes will be established absolutely and evaluated accurately,but it is necessary to determine if the variance is due to an incorrect allocation of standard hours or the actual performance. 在復核功效差異時(shí),不可能絕對確定真正的原因,也不可能準確予以估算,但必須弄清楚差異是否來(lái)源于標準工時(shí)分配不當和執行有誤,是否來(lái)源于管理或實(shí)際執行。
- My ideas are at variance with his. 我的思想和他的不同。
- The overhead costs are ridiculously expensive. 日常開(kāi)支太高了。
- Nothing can set the twin brothers at variance. 沒(méi)有什么事能使這對雙胞胎兄弟吵起來(lái)。
- Seagulls were circling overhead. 海鷗在頭頂山盤(pán)旋。
- Her overhead smash went out of the court. 她的高手扣球打出了場(chǎng)外。
- A flock of wild geese flew overhead. 一群野鵝從頭頂飛過(guò)。
- The airplane was immediately overhead. 飛機幾乎就在正上方。
- I can hear a plane flying overhead. 我聽(tīng)到一架飛機正從上空飛過(guò)。
- Her conduct is at variance with her words. 她言行不一。
- This theory is at variance with the known facts. 這種理論與已知事實(shí)不符。
- We are at variance about our lodger. 我們在對待房客的問(wèn)題上意見(jiàn)不一。