一些你认为是企业支出的事项，如购买服务器，实际上是在资产负债表里以企业资产列示。

Some things you might think of as expenses of a business, like buying servers, are actually posted to the Balance Sheet.

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支出差异指的是实际发生的固定间接费用与预算的固定间接费用之间的差额。

Spending Variance is the difference between the fixed overhead incurred and the fixed overhead budgeted.

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您追踪实际与计划的支出和预算吗？

Do you keep track of actual verses planned expenditures and budgets?

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