单词 | variance |
释义 | variance variance1. In standard costing and budgetary control, the difference between the standard or budgeted levels of cost or income for an activity and the actual costs incurred or income achieved. If the actual performance is better than standard then a favourable variance results, while if actual performance is worse than standard there is an adverse variance. Adverse variances may be subjected to detailed analysis in order to pinpoint their precise causes. Seeanalysis of variance. variation margins The gains or losses on open contracts in future markets, calculated on the basis of the closing price at the end of each day. They are credited by the clearing house to its members’ accounts and by its members to their customers’ accounts. |
随便看 |
|
英汉经管词典收录了6519条经济管理类英汉双解词条,基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法,是学习及工作的有利工具。