UC知道会计专业英语9[英译中]
来源：百度知道 编辑：UC知道 时间：2024/06/04 13:46:31
When a cost variance occurs, the person in charge should examine the variance to determine the factors that may have caused it. When this is done, management may be able to identify who has responsibility for the variance and take corrective actions.To help managers determine the cause of variances, and to help them to control costs, accountants should analyze the variances. Variance analysis is a systematic process of comparing actual costs and standard costs, identifying variances, and interpreting the source of each variance.
When the actual results are compared with standards, it its unlikely that actual
Costs and quantities of materials and labor required for production will be precisely the same as standard costs and quantities. Even the total variance is small, a careful analysis is still necessary. A small total variance may be made up of large individual variances that offset each other.
By systematically analyzing individual varian
4. Analysis of variances
When a cost variance occurs, the person in charge should examine the variance
to determine the factors that may have caused it. When this is done, management
may be able to identify who has responsibility for the variance and take
corrective actions.To help managers determine the cause of variances, and
to help them to control costs, accountants should analyze the variances.
Variance analysis is a systematic process of comparing actual costs and
standard costs, identifying variances, and interpreting the source of each
variance.
4.差异分析
当成本发生变化时,负责成本的人须查验此差异变化,并找出导致该变化的因素.当这
因素找出后,管理人员就能判定谁是责任人,并采取修正措施.为帮助管理人员判定导
致成本变化的原因,并帮助他们控制成本,会计需分析成本差异变化.(成本)差异分析
是一系统过程,通过对照实际成本及标准成本,找出变化,并解释每个变化的原因.
When the actual results are compared with standards, it its unlikely that
actual
Costs and quantities of materials and labor required for production will
be precisely the same as s