| 单词 | variance |
| 释义 | variance variance /; AmE ; / noun [U,C]
1 (formal) the amount by which sth changes or is different from sth else: We test for any variance in quality at all stages of production.
2 (Accounting ) the difference between the levels of costs or income that have been planned for an activity and the actual costs or income: The favourable variance of $700 000 (= we spent $700 000 less than expected) is mainly due to good control of expenses.
❖ adverse/favourable/positive/unfavourable variance
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