固定预算(静态预算),是指在编制预算时,只根据预算期内正常、可实现的某一固定的业务量(如生产量、销售量等)水平作为唯一基础来编制预算的方法。固定预算的适用范围:经营业务稳定,生产产品产销量稳定,能准确预测产品需求及产品成本的企业,也可用于编制固定费用预算。
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.
固定收费至少能给律师提供预算时的根据,在解释预算时给他们充分的信心。
The fixed fee at least gives in-house lawyers certainty when budgeting and confidence when explaining thatbudget to the board.
理由是,固定利率支出在州预算中的占比日益扩大,势必挤压其他支出占比。
The reason: Fixed interest expenses are absorbing a bigger and bigger share of state budgets, leaving a shrinking portion for everything else.
应用推荐