TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

variance account [1 record]

Record 1 1992-03-17

English

Subject field(s)
  • Inventory and Material Management
  • Finance
OBS

In the standard cost method of inventory the difference between actual cost of production and standard costs of production is set up in a separate account where such variances are to be recorded.

French

Domaine(s)
  • Gestion des stocks et du matériel
  • Finances
OBS

entre coûts standard et coûts réels.

Spanish

Save record 1

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