Static budget variances are differences between actual results and corresponding amounts ( revenues and expenses ) in the static budget 固定预算差异是实际结果与预算结果（收入和费用）之间的差异。
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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。
