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Tiếng anh chuyên ngành kế toán part 23

Chia sẻ: Anh Heomap | Ngày: | Loại File: PDF | Số trang:10

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208 Understanding the Numbers So, as you can see, the pieces fit together quite logically. The points underlying these pieces can be summarized quite brief ly: 1. First, we saw the need to distinguish between basic, ideal, and currently attainable standards. 2. Second, we saw the wisdom of distinguishing f lexible from static budgets. 3. Third, we noted that our standards are the foundation stones on which these budgets are based. 4. We noted that all cost variances follow one simple formula: Actual Cost less Budgeted Cost equals Standard Cost Variance. 5. Activity Variances = Flexible Budget − Static Budget Price Variances...

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