TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
USAGE VARIANCE [2 records]
Record 1 - internal organization data 2014-12-03
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
Record 1, Main entry term, English
- quantity variance
1, record 1, English, quantity%20variance
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- usage variance 2, record 1, English, usage%20variance
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The difference between the standard cost of direct materials and/or labour and the actual cost, resulting from changes in the input quantities. 1, record 1, English, - quantity%20variance
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
Record 1, Main entry term, French
- écart sur quantité
1, record 1, French, %C3%A9cart%20sur%20quantit%C3%A9
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- écart sur utilisation 1, record 1, French, %C3%A9cart%20sur%20utilisation
correct, masculine noun
- écart de quantité 1, record 1, French, %C3%A9cart%20de%20quantit%C3%A9
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Écart entre le coût standard (ou normalisé) des matières directes ou de la main-d'œuvre et le coût réel de ces éléments. 1, record 1, French, - %C3%A9cart%20sur%20quantit%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2010-08-16
Record 2, English
Record 2, Subject field(s)
- Cost Accounting
- Production Management
Record 2, Main entry term, English
- efficiency variance
1, record 2, English, efficiency%20variance
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- input efficiency variance 2, record 2, English, input%20efficiency%20variance
correct
- quantity variance 2, record 2, English, quantity%20variance
correct
- usage variance 2, record 2, English, usage%20variance
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The difference between actual volume and standard volume multiplied by the variable standard overhead rate. 3, record 2, English, - efficiency%20variance
Record 2, French
Record 2, Domaine(s)
- Comptabilité analytique
- Gestion de la production
Record 2, Main entry term, French
- écart sur quantité
1, record 2, French, %C3%A9cart%20sur%20quantit%C3%A9
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Différence entre la quantité d'intrants effectivement consommée et la quantité d'intrants standard que requiert la production réelle effectuée, multipliée par le coût standard préétabli d'un élément. 1, record 2, French, - %C3%A9cart%20sur%20quantit%C3%A9
Record 2, Spanish
Record 2, Textual support, Spanish
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