直接材料成本差异 direct material variance
直接材料价格差异 Direct materials price variance ; [会计] direct material price variance
直接材料用量差异 variance direct material usage ; [会计] direct material usage variance
直接材料数量差异 Direct materials quantity variance
直接材料产出率差异 Variance e direct material yield
直接原材料成本差异 direct material cost variance
直接材料采购价格差异 direct material purchase price variance
直接材料产出差异 Direct materials yield variance
编制并分析直接及间接原材料使用报告、人工效率报告，间接费用分析，发现问题的差异并上报至公司管理层。
Conduct and perform to analyze both in direct material and indirect material usages report, labor efficiency report, overhead evaluation, finding the variance problem and raised to company management.
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。
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.
穗上同一部位二次枝梗籽粒的碾米品质在两穗型材料间的差异大于一次枝梗，而穗型与其排序并无直接关系；
The difference in the milling quality of the grains on the secondary branches at the same parts between the two panicle types was greater than that on the primary branches regardless of panicle type.
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