TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ECART DEPENSE [5 records]
Record 1 - internal organization data 2017-02-14
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
Record 1, Main entry term, English
- variable overhead spending variance
1, record 1, English, variable%20overhead%20spending%20variance
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- spending variance 2, record 1, English, spending%20variance
correct
- variable overhead expenditure variance 2, record 1, English, variable%20overhead%20expenditure%20variance
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The difference between total actual variable overhead and the budgeted amount of variable overhead based on actual input activity. 3, record 1, English, - variable%20overhead%20spending%20variance
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
Record 1, Main entry term, French
- écart sur dépense en coûts indirects variables
1, record 1, French, %C3%A9cart%20sur%20d%C3%A9pense%20en%20co%C3%BBts%20indirects%20variables
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- écart sur coût à l’unité d’œuvre des charges indirectes variables 1, record 1, French, %C3%A9cart%20sur%20co%C3%BBt%20%C3%A0%20l%26rsquo%3Bunit%C3%A9%20d%26rsquo%3B%26oelig%3Buvre%20des%20charges%20indirectes%20variables
correct, masculine noun
- écart sur coût des charges indirectes variables 1, record 1, French, %C3%A9cart%20sur%20co%C3%BBt%20des%20charges%20indirectes%20variables
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Différence entre les coûts indirects variables réels et les coûts indirects variables prévus au budget, compte tenu du niveau d’activité atteint. 1, record 1, French, - %C3%A9cart%20sur%20d%C3%A9pense%20en%20co%C3%BBts%20indirects%20variables
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2017-02-14
Record 2, English
Record 2, Subject field(s)
- Cost Accounting
Record 2, Main entry term, English
- fixed overhead spending variance
1, record 2, English, fixed%20overhead%20spending%20variance
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- fixed overhead expenditure variance 2, record 2, English, fixed%20overhead%20expenditure%20variance
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The difference between the total actual fixed overhead and budgeted fixed overhead. 3, record 2, English, - fixed%20overhead%20spending%20variance
Record 2, French
Record 2, Domaine(s)
- Comptabilité analytique
Record 2, Main entry term, French
- écart sur dépense en coûts indirects fixes
1, record 2, French, %C3%A9cart%20sur%20d%C3%A9pense%20en%20co%C3%BBts%20indirects%20fixes
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- écart sur coût à l’unité d’œuvre des charges indirectes fixes 1, record 2, French, %C3%A9cart%20sur%20co%C3%BBt%20%C3%A0%20l%26rsquo%3Bunit%C3%A9%20d%26rsquo%3B%26oelig%3Buvre%20des%20charges%20indirectes%20fixes
correct, masculine noun
- écart sur coût des charges indirectes fixes 1, record 2, French, %C3%A9cart%20sur%20co%C3%BBt%20des%20charges%20indirectes%20fixes
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Différence entre les coûts indirects fixes réels et les coûts indirects fixes prévus au budget. 1, record 2, French, - %C3%A9cart%20sur%20d%C3%A9pense%20en%20co%C3%BBts%20indirects%20fixes
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2010-08-20
Record 3, English
Record 3, Subject field(s)
- Cost Accounting
Record 3, Main entry term, English
- overhead spending variance
1, record 3, English, overhead%20spending%20variance
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- spending variance 2, record 3, English, spending%20variance
correct
- overhead expenditure variance 2, record 3, English, overhead%20expenditure%20variance
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
The difference between total actual overhead and total budgeted overhead at actual hours. 3, record 3, English, - overhead%20spending%20variance
Record 3, French
Record 3, Domaine(s)
- Comptabilité analytique
Record 3, Main entry term, French
- écart sur dépense en coûts indirects
1, record 3, French, %C3%A9cart%20sur%20d%C3%A9pense%20en%20co%C3%BBts%20indirects
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- écart sur dépense 1, record 3, French, %C3%A9cart%20sur%20d%C3%A9pense
correct, masculine noun
- écart sur budget des charges indirectes 1, record 3, French, %C3%A9cart%20sur%20budget%20des%20charges%20indirectes
correct, masculine noun
- écart sur coût des charges indirectes 1, record 3, French, %C3%A9cart%20sur%20co%C3%BBt%20des%20charges%20indirectes
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Différence entre les coûts indirects réels et les coûts indirects prévus au budget, compte tenu du niveau d’activité atteint. 1, record 3, French, - %C3%A9cart%20sur%20d%C3%A9pense%20en%20co%C3%BBts%20indirects
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2010-08-20
Record 4, English
Record 4, Subject field(s)
- Cost Accounting
- Financial and Budgetary Management
Record 4, Main entry term, English
- overhead variances
1, record 4, English, overhead%20variances
correct, plural
Record 4, Abbreviations, English
Record 4, Synonyms, English
- total overhead variance 2, record 4, English, total%20overhead%20variance
correct
- overhead total variance 1, record 4, English, overhead%20total%20variance
correct
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
The difference between total actual overhead and total applied overhead. 3, record 4, English, - overhead%20variances
Record 4, French
Record 4, Domaine(s)
- Comptabilité analytique
- Gestion budgétaire et financière
Record 4, Main entry term, French
- écarts sur coûts indirects
1, record 4, French, %C3%A9carts%20sur%20co%C3%BBts%20indirects
correct, masculine noun, plural
Record 4, Abbreviations, French
Record 4, Synonyms, French
- écart global sur coûts indirects 1, record 4, French, %C3%A9cart%20global%20sur%20co%C3%BBts%20indirects
correct, masculine noun
- écart total sur coûts indirects 1, record 4, French, %C3%A9cart%20total%20sur%20co%C3%BBts%20indirects
correct, masculine noun
- écarts sur charges indirectes 1, record 4, French, %C3%A9carts%20sur%20charges%20indirectes
correct, masculine noun, plural
- écart global sur charges indirectes 1, record 4, French, %C3%A9cart%20global%20sur%20charges%20indirectes
correct, masculine noun
- écart total sur charges indirectes 1, record 4, French, %C3%A9cart%20total%20sur%20charges%20indirectes
correct, masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Ensemble des écarts sur coûts standard relatifs aux coûts indirects, comprenant l'écart sur dépense(ou écart sur budget), l'écart sur rendement et l'écart sur volume(ou écart sur activité), et dont la somme algébrique est égale à la différence entre les coûts indirects réels d’une production donnée et les coûts indirects imputés à cette production. 1, record 4, French, - %C3%A9carts%20sur%20co%C3%BBts%20indirects
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2010-02-12
Record 5, English
Record 5, Subject field(s)
- Cost Accounting
Record 5, Main entry term, English
- price-recovery variance
1, record 5, English, price%2Drecovery%20variance
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record 5, French
Record 5, Domaine(s)
- Comptabilité analytique
Record 5, Main entry term, French
- écart net sur prix
1, record 5, French, %C3%A9cart%20net%20sur%20prix
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Différence entre l'écart sur prix de vente et la somme des écarts sur coût des intrants(soit l'écart sur coût des matières premières, l'écart sur taux de main-d’œuvre directe et l'écart sur dépense ou sur budget des coûts indirects). 1, record 5, French, - %C3%A9cart%20net%20sur%20prix
Record 5, Spanish
Record 5, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
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: