material cost variance
英 [məˈtɪəriəl kɒst ˈveəriəns]
美 [məˈtɪriəl kɔːst ˈveriəns]
材料成本差异
双语例句
- Material cost variance calculation and accounting has a bearing not only on whether it can correctly calculate the cost of production and sale, but also on whether it can objectively evaluate enterprise's management and administration accomplishment.
材料成本差异的计算与会计处理不仅关系到能否正确地计算产品生产成本与销售成本，而且还关系到能否客观地评价企业经营管理绩效。