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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列出测试需要的预算和时间表——一般有固定的美金额度或者是一船货物总价的固定%，作为质量控制的测试费用。

To budget and schedule such testing — a fixed dollar amount or a % of total shipment value should be allocated to quality control testing.

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根据相关信息制作年度和月度预算，并根据预算控制固定费用；

Prepare yearly and monthly budget based information from every department, and fix cost control based the budget.

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