莲花县莲花中学照片:会计专业英语9[英译中]

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4. Analysis of variances
When a cost variance occurs, the person in charge should examine the variance to determine the factors that may have caused it. When this is done, management may be able to identify who has responsibility for the variance and take corrective actions.To help managers determine the cause of variances, and to help them to control costs, accountants should analyze the variances. Variance analysis is a systematic process of comparing actual costs and standard costs, identifying variances, and interpreting the source of each variance.
When the actual results are compared with standards, it its unlikely that actual
Costs and quantities of materials and labor required for production will be precisely the same as standard costs and quantities. Even the total variance is small, a careful analysis is still necessary. A small total variance may be made up of large individual variances that offset each other.
By systematically analyzing individual variances carefully, managers may be able to improve performance by continuing activities that result in favorable variances and modifying other activities to eliminate or reduce unfavorable variances.
Variance analysis attempts to answer these two questions:
(1) What is the different between actual costs and standard costs?
(2) Why did the difference occur?
To these two difference questions, the first one is answered when the variances are calculated. The second one is more important because it addresses the possible causes of variances and focus on possible solutions to the problems. Variances result from complex interactions of human and physical factors in some cases, so the second question is more difficult to answer

4. Analysis of variances
When a cost variance occurs, the person in charge should examine the variance
to determine the factors that may have caused it. When this is done, management
may be able to identify who has responsibility for the variance and take
corrective actions.To help managers determine the cause of variances, and
to help them to control costs, accountants should analyze the variances.
Variance analysis is a systematic process of comparing actual costs and
standard costs, identifying variances, and interpreting the source of each
variance.
4.差异分析
当成本发生变化时,负责成本的人须查验此差异变化,并找出导致该变化的因素.当这
因素找出后,管理人员就能判定谁是责任人,并采取修正措施.为帮助管理人员判定导
致成本变化的原因,并帮助他们控制成本,会计需分析成本差异变化.(成本)差异分析
是一系统过程,通过对照实际成本及标准成本,找出变化,并解释每个变化的原因.
When the actual results are compared with standards, it its unlikely that
actual
Costs and quantities of materials and labor required for production will
be precisely the same as standard costs and quantities. Even the total variance
is small, a careful analysis is still necessary. A small total variance
may be made up of large individual variances that offset each other.
当实际结果与标准相比较时,很难使实际成本中的人工材料与标准上要求的人工材料
数量相同.当差异很微小时,详细的分析仍然是必要的.那些微小的变化可能会组成在
一个较大的差异中,并消失在其中.
By systematically analyzing individual variances carefully, managers may
be able to improve performance by continuing activities that result in favorable
variances and modifying other activities to eliminate or reduce unfavorable
variances.
Variance analysis attempts to answer these two questions:
仔细的运用系统分析对个别差异进行分析,管理人员就可以通过继续贯彻那些产生良
性差异的过程,消减改善那些不良差异,并以此来改进效益.
差异分析需回答以下两个问题:
(1) What is the different between actual costs and standard costs?
(2) Why did the difference occur?
To these two difference questions, the first one is answered when the variances
are calculated. The second one is more important because it addresses the
possible causes of variances and focus on possible solutions to the problems.
Variances result from complex interactions of human and physical factors
in some cases, so the second question is more difficult to answer
1.什么是实际成本与标准成本的区别?
2.为什么这差异会发生?
对於这两个问题,当差异计算出来时,第一个问题就得到了回答.第二个问题就更重要
了.这是因为它(应该)回答产生差异的可能性,并锁定解决问题的可能性.有时,差异
的产生是由于人与物质因素的复杂交互作用产生的,所以第二个问题更难回答.