material variance account - translation to russian
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material variance account - translation to russian

Direct material variance

material variance account      
счёт отклонения по материалам (от нормативной стоимости)
control account         
ACCOUNT IN THE GENERAL LEDGER FOR WHICH A CORRESPONDING SUBSIDIARY LEDGER HAS BEEN CREATED, ALLOWING FOR TRACKING TRANSACTIONS WITHIN THE CONTROLLING ACCOUNT IN MORE DETAIL
Control Account; Control account

бухгалтерский учет

синтетический [контрольный] счет (на котором учитываются суммированные данные с индивидуальных (аналитических) счетов; сальдо по данному счету должно совпадать с суммой остатков по соответствующим вспомогательным (аналитическим) счетам)

синоним

controlling account

антоним

subsidiary account

Смотрите также

debtors ledger control account; creditors ledger control account; cost ledger control account; stock control account; account; general ledger

controlling account         
ACCOUNT IN THE GENERAL LEDGER FOR WHICH A CORRESPONDING SUBSIDIARY LEDGER HAS BEEN CREATED, ALLOWING FOR TRACKING TRANSACTIONS WITHIN THE CONTROLLING ACCOUNT IN MORE DETAIL
Control Account; Control account

Смотрите также

control account

Definition

checking account
(checking accounts)
A checking account is a personal bank account which you can take money out of at any time using your cheque book or cash card. (AM; in BRIT, usually use current account
)
N-COUNT

Wikipedia

Direct material total variance

In variance analysis (accounting) direct material total variance is the difference between the actual cost of actual number of units produced and its budgeted cost in terms of material. Direct material total variance can be divided into two components:

  • the direct material price variance,
  • the direct material usage variance.
What is the Russian for material variance account? Translation of &#39material variance account&#39