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。

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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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But the size of the stores remains an expensive piece of fixed overhead.

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First, traditional retailers may need to think about closing more stores in 2012 as the least-trafficked outlets fail to generate enough sales to cover fixed overhead costs.

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The question is whether the balance between the private sector (profitable by nature) and the government (unprofitable by nature) has shifted so much that there won't be enough rebound to cover the overhead, to pay the economy's fixed costs while it digs out from recession.

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