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- Overhead variances may be usefully considered as variable overhead variances and fixed overhead variances. 我们可以把管理费用分为可变费用和固定费用两种。
- fixed overhead variance 固定间接费差异
- fixed overhead quantity variance [经] 固定间接费用耗量差异
- The controllable overhead variance indicates management' s ability to keep the factory overhead cost within the limits set forth in the budget. 制造费用的控制差异体现了管理当局将制造费用控制在预算之内的能力。
- At the end of a cost period, the difference between overhead applied and overhead actually incurred is the factory overhead variance. 制造费用差异是期末分配的制造费用和实际发生的制造费用的差额。
- fixed overhead capacity variance [经] 固定间接费用能量差异
- Air hole, burnthrough, cooapse and welding crackle occurred in the fixed overhead weld for aluminium and aluminium alloy tubes, above all the small-size thin wall tube. 针对铝及铝合金管,特别是小口径薄壁管固定口仰焊部位易出现气孔、烧穿、塌陷及焊接热裂纹等问题,分析问题存在的原因,从焊接工艺方面入手,提出一套消除气孔及烧穿的操作手法。
- controllable factory overhead variance 可控制间接制造费差异
- From this amount you need to subtract something to cover fixed overheads. 从这个总额中你需要扣除一些来支付固定的经费开支。
- schedule of fixed overhead charges [经] 固定制造费用明细表
- The tables are firmly fixed to the floor. 桌子都牢牢地固定在地板上。
- My ideas are at variance with his. 我的思想和他的不同。
- Nothing can set the twin brothers at variance. 没有什么事能使这对双胞胎兄弟吵起来。
- The man jacked up his car to fix a flat tire. 那人用千斤顶把他的汽车顶起以修理漏气的轮胎。
- fixed overhead budget variance [经] 固定间接费用预算差异
- I bought a run-down farm house and plan to fix it up. 我买了一间破败的农舍，打算整修整修。
- We needed someone to fix the tape recorder. 我们需要有人来修理录音机。
- The overhead costs are ridiculously expensive. 日常开支太高了。
- Her conduct is at variance with her words. 她言行不一。
- Seagulls were circling overhead. 海鸥在头顶山盘旋。
