直接: direct; immediate材料: material成本差异: cost variance宜接材料成本差异帐户: cost variance-direct materials account材料成本差异: cost variances of material; costs variances of material; material cost variance; materials cost variance直接原材料成本差异: direct material cost variance直接材料成本: direct materials costs; direct-material costs直接原料成本差异: direct material costs variance直接材料成本预算: direct material cost budget材料成本差异分配率: material costs variance apportionment rate用料成本差异: material costs variance原料成本差异: material mix variance间接材料成本: indirect material costs直接人工成本差异: direct labor cost variance; direct labor variance直接材料产出差异: direct material yield variance直接材料耗用差异: direct material usage variance直接材料价格差异: direct material price variance; direct materials price variance直接材料结构差异: variance direct material mix直接材料数量差异: direct materials quantity variance直接材料用量差异: direct material usage variance直接材料总差异: variance direct materials total材料计划成本差异: planned cost variance of materials; variance from planned cost of materials直接材料采购价格差异: direct material purchase price variance直接材料产出率差异: direct materials yield-variance直接材料品种结构差异: direct material mix variance
