TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
IDLE CAPACITY VARIANCE [1 record]
Record 1 - internal organization data 2017-02-14
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
- Production Management
Record 1, Main entry term, English
- volume variance
1, record 1, English, volume%20variance
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- capacity variance 2, record 1, English, capacity%20variance
correct
- activity variance 1, record 1, English, activity%20variance
correct
- dominator variance 3, record 1, English, dominator%20variance
correct
- fixed overhead volume variance 3, record 1, English, fixed%20overhead%20volume%20variance
correct
- output-level overhead variance 3, record 1, English, output%2Dlevel%20overhead%20variance
correct
- overhead volume variance 3, record 1, English, overhead%20volume%20variance
correct
- idle capacity variance 3, record 1, English, idle%20capacity%20variance
correct
- production volume variance 3, record 1, English, production%20volume%20variance
correct
- utilization variance 3, record 1, English, utilization%20variance
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A variance in fixed overhead (production) cost [that] arises when the actual production level (volume) differs from the expected level used in the computation of predetermined fixed overhead rates for product costing purposes. 4, record 1, English, - volume%20variance
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
- Gestion de la production
Record 1, Main entry term, French
- écart sur volume
1, record 1, French, %C3%A9cart%20sur%20volume
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- écart sur niveau d'activité 1, record 1, French, %C3%A9cart%20sur%20niveau%20d%27activit%C3%A9
correct, masculine noun
- écart sur activité 1, record 1, French, %C3%A9cart%20sur%20activit%C3%A9
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Écart se rapportant essentiellement au fait que le niveau d'activité réelle diffère du nombre d'unités d'œuvre ayant servi à déterminer le coût unitaire préétabli (le coefficient d'imputation déterminé d'avance) relativement aux coûts indirectes fixes. 1, record 1, French, - %C3%A9cart%20sur%20volume
Record number: 1, Textual support number: 1 OBS
[L'écart sur volume] correspond à la différence entre le nombre d'unités d'œuvre réelles et la quantité préétablie d'unités d'œuvre, multipliée par le coût standard à l'unité ou le coefficient d'imputation des coûts indirectes fixes. 1, record 1, French, - %C3%A9cart%20sur%20volume
Record 1, Spanish
Record 1, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
GCtranslate (available on the Government of Canada network only)
Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: