flexible budget variance meaning in Chinese

弹性预算差异

Flexible budget variances are differences between actual results and flexible budget amounts
销售数量差异是由于弹性预算中的业务量与总预算中的业务量不同而产生的差异。
Companies divide flexible budget variances for direct materials and direct labor into price and efficiency ( quantity ) variances
公司将直接材料，直接人工的弹性差异分为价格和效率差异。
Accountants prepare a flexible budget to divide static budget variances into two broad categories : sales volume variances and flexible budget variances
会计人员编制弹性预算时，将静态预算差异分为两大类：销售数量差异和弹性预算差异。