budgeted factory overhead rate 预计制造费用分摊率
budgeted factory-overhead rate 工厂间接费用预算分配率
budgeted total fixed overhead 预算固定制造费用总额
Spending Variance is the difference between the fixed overhead incurred and the fixed overhead budgeted.
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。
First of all, business overhead expenditure needs to be budgeted and apportioned as fairly as possible to different departments of the business.
首先，公司经费需要被预算以及尽可能公平的分配给公司不同的部门。
Spending Variance The difference between the fixed overhead incurred and the fixed overhead budgeted.
固定间接费用耗费差异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。
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