从差异的内容看，成本差异有直接材料成本差异、直接人工成本差异和制造费用成本差异。
By the look of content of the difference, the cost variance has had direct material cost variance, artificial cost variance and cost variance of the manufacturing expense directly.
直接成本包括参与者的时间和材料。
这项战略被证明是经济作为直接到钢厂成本比使用证明是从当地的钢铁供应商的质量较低的材料少。
This strategy proved to be economic as the cost of going directly to the steel mill proved to be less than using lower quality material from a local steel supplier.
绝缘材料的类型和数量，将直接影响你选择的能源成本。
The type and amount of insulation you choose will directly affect energy costs.
在直接成本里面，又将支出划分为材料费、合同分包费、临时工作费和机械费。
Within direct costs, expenses are divided into material, subcontract, temporary work and machinery costs.
热剂反应是自蔓延高温合成反应的一个分支，它采用成本低廉的天然氧化物作原料，比元素直接合成材料具有更显著的经济效益。
Thermit reaction, a embranchment of SHS, USES the natural oxide as a low cost raw material, which has more prominent economic profits than the direct-compounded material with elements.
直接甲醇燃料电池(DMFC)阳极催化剂是DMFC的关键材料之一，其电化学活性的大小对燃料电池的性能及成本起着关键作用。
The anode catalyst of direct methanol fuel cell (DMFC) is one of the key materials for DMFC. The electrochemical activity of the catalysts affects the performance and cost of the fuel cell.
都是归集直接材料、直接人工成本和制造费用并将其分配到相应产品上。
Both systems accumulate product costs -direct materials, direct labor, and factory overhead -and allocate these costs to the units produced.
本实用新型的复合膜可以直接热贴合在橡塑发泡材料上，使得生产成本低，而且生产效率高。
The composite membrane can be directly and thermally laminated onto the plastic and rubber foaming materials, so that the production cost is low and the production efficiency is high.
PD P的性能、质量、生产效率、成品率、器件成本直接取决于所用膜材料和成膜质量及成膜技术水平。
The characteristics, the product efficiency, the finished product rate and the cost of PDP are all strongly depended on the film materials and quality, and also on the preparation methods.
同时进行直接材料、直接人工、制造费用等成本和期间费用分析，可为企业财务分析工作提供一定参考。
At the same time, direct materials, direct labor, manufacturing costs and cost analysis during the analysis of the costs. Corporate financial analysis can provide a reference work.
原料(即直接材料)应直接借记在制品账户，工厂用物料(即间接材料)的成本则成为制造费用的一部分。
Raw materials (or direct materials) are charged directly to the Work in Process account. Costs of factory supplies (or indirect materials) become part of factory overhead.
利用已完工程、在建工程的材料、人工、机械、其他直接费、现场经费等成本数据、生产要素市场价格信息、宏观经济信息等历史和当前数据建立工程成本数据库。
The author refers in the article that we could set up an engineering cost database based on cost data like Labor, material. other direct expense, and so on…
卷绕成形是一种能够制造功能性零件，特别是金属零件，效率高成本低可 直接应用于工业生产的 材料添加制造方法。
To solve the major problem of additive fabrication, tins paper puts forward a new process to produce functional parts, especially metal parts, named Rolling Shaping Process (RSP).
卷绕成形是一种能够制造功能性零件，特别是金属零件，效率高成本低可 直接应用于工业生产的 材料添加制造方法。
To solve the major problem of additive fabrication, tins paper puts forward a new process to produce functional parts, especially metal parts, named Rolling Shaping Process (RSP).
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