费用差异（额）
- This includes information related to performance-to-plan, and about whether capital and expense expenditures are within agreed variance limits for budget.
这包括与计划的执行相关的信息，并且关于资本和经费支出是否处于预算的商定变化限度内。 - According to the theory of management, interim cost variance being expense and closing cost variance being capital shall be a more adequate method.
基于管理上的要求，比较适宜的方法是期中差异费用化处理，而期末差异资产化处理。 - Here the selling expense is chosen as decision variance.
销售费用被作为决策变量。