In order to determine the variance as soon as possible, the material price variance is calculated at the time of purchase.
为了尽快得知成本差异，材料的价格差异在购买时便可计算。
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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