综合辅导财务英语之会计科目中英对照 ... 低值易耗品 ð« Low value consumbles 材料成本差异 Material cost difference 自制半成品 跥 Self-manufactured goods
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... 低值易耗品 Low value consumbles 质料本钱差别 Material cost difference 自制半成品 Self-manufactured goods ...
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direct material cost difference 直接材料成本差异
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.
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。
Continuously reviews the cost calculation. Material costs and manufacturing costs, analyze the cost difference with stranded cost and actual cost.
不间断的关注成本核算，材料成本和制造费用。分析实际成本和标准成本差异的原因。
The material price variance measures the difference between the actual cost of material and the standard cost expected to be paid for the material.
材料的价格差异是材料的实际价格与预期的标准价格之间的差额。
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