Sales volume variances are differences between amounts in the flexible budget and amounts in the master budget 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。
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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。