中科新闻网江西莲花中学怎么样:会计专业英语4[英译中]
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3. Variances of direct material, direct labor, and factory overhead.
A variance is the difference between an actual cost and its corresponding standard cost. So the variance may be favorable or unfavorable. A variance is favorable if actual cost is below standard cost, and it is unfavorable if actual cost is above standard. Variances are typically expressed in dollars and in sufficient detail to permit cost analysis and control.
For example, a company actually cost $ 60 000 to make 500 units of VCD. The standard cost of one VCD is $ 126. Therefore, the standard cost of five hundred units of VCD is $ 63 000. The actual cost of making the 500 units of VCD is $ 3 00 less than standard cost. Because the actual cost is less than standard cost, the variance is favorable.
In this example, the variance is total variance, and management often needs more detailed information. The details are provided by calculating separate variances for material, labor, and overhead typically, two variances are calculates for each prime resource used in production. One for the quantity of resource used. It measures if the amounts of materials or labor used were more or less than the standard. The other for the cost of the resource, which measure if the price paid for materials or the wage rate paid for labor was more or less than standard.
A variance is the difference between an actual cost and its corresponding standard cost. So the variance may be favorable or unfavorable. A variance is favorable if actual cost is below standard cost, and it is unfavorable if actual cost is above standard. Variances are typically expressed in dollars and in sufficient detail to permit cost analysis and control.
For example, a company actually cost $ 60 000 to make 500 units of VCD. The standard cost of one VCD is $ 126. Therefore, the standard cost of five hundred units of VCD is $ 63 000. The actual cost of making the 500 units of VCD is $ 3 00 less than standard cost. Because the actual cost is less than standard cost, the variance is favorable.
In this example, the variance is total variance, and management often needs more detailed information. The details are provided by calculating separate variances for material, labor, and overhead typically, two variances are calculates for each prime resource used in production. One for the quantity of resource used. It measures if the amounts of materials or labor used were more or less than the standard. The other for the cost of the resource, which measure if the price paid for materials or the wage rate paid for labor was more or less than standard.
直接材料，生产工人和制造费用的方差。
一个方差是在一个实际成本和它的对应标准成本之间的差额。 如此方差可能是有利的或不宜的。 一个方差是有利的，如果如果实际成本在标准上面，实际成本是低于标准成本，而且它是不宜的。 方差典型地在美元和充份的明细中被表达允许成本分析和控制。
举例来说，一家公司实际上值 $60000 赚 500个单位的可变电容二极体。 一个可变电容二极体的标准成本是 $126 。 因此，可变电容二极体的五百个单位的标准成本是 $63000 。 制造可变电容二极体的 500个单位是 $300 少于标准成本的实际成本。 因为实际成本比标准成本更少, 方差是有利的。
在这一个例子中，方差是总方差，而且经营时常需要比较详细的信息。 明细被藉由为事物，人工和间接费用典型地计算分开的方差提供,二个方差是被用于产量的每个主要的资源计算。 为资源的量一用。 资讯科技测量如果材料的合计或劳动使用过的或多或少是超过标准。为资源的费用另一个, 测量如果被支付材料或或多或少被支付人工的费用工资率的费用价格是超过标准。