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unfavourable variance

См. также в других словарях:

  • unfavourable variance — See: adverse variance …   Accounting dictionary

  • Variance (accounting) — In budgeting (or management accounting in general), a variance is the difference between a budgeted, planned or standard amount and the actual amount incurred/sold. Variances can be computed for both costs and revenues.The concept of variance is… …   Wikipedia

  • adverse variance — unfavourable variance In standard costing and budgetary control, the differences between actual and budgeted performance of an organization where the differences create a deduction from the budgeted profit. For example, this may occur if the… …   Accounting dictionary

  • Life Sciences — ▪ 2009 Introduction Zoology       In 2008 several zoological studies provided new insights into how species life history traits (such as the timing of reproduction or the length of life of adult individuals) are derived in part as responses to… …   Universalium

  • river — river1 riverless, adj. riverlike, adj. /riv euhr/, n. 1. a natural stream of water of fairly large size flowing in a definite course or channel or series of diverging and converging channels. 2. a similar stream of something other than water: a… …   Universalium

  • First English Civil War — The First English Civil War (1642–1646) was the first of three wars known as the English Civil War (or Wars ). The English Civil War was a series of armed conflicts and political machinations which took place between Parliamentarians and… …   Wikipedia

  • Austria — Austrian, adj., n. /aw stree euh/, n. a republic in central Europe. 8,054,078; 32,381 sq. mi. (83,865 sq. km). Cap.: Vienna. German, Österreich. * * * Austria Introduction Austria Background: Once the center of power for the large Austro… …   Universalium

  • evolution — evolutional, adj. evolutionally, adv. /ev euh looh sheuhn/ or, esp. Brit., /ee veuh /, n. 1. any process of formation or growth; development: the evolution of a language; the evolution of the airplane. 2. a product of such development; something… …   Universalium

  • Germany — /jerr meuh nee/, n. a republic in central Europe: after World War II divided into four zones, British, French, U.S., and Soviet, and in 1949 into East Germany and West Germany; East and West Germany were reunited in 1990. 84,068,216; 137,852 sq.… …   Universalium

  • False Decretals — • A name given to certain apocryphal papal letters contained in a collection of canon laws composed about the middle of the ninth century by an author who uses the pseudonym of Isidore Mercator, in the opening preface to the collection Catholic… …   Catholic encyclopedia

  • Germany — • History divided by time periods, beginning with before 1556 Catholic Encyclopedia. Kevin Knight. 2006. Germany     Germany     † …   Catholic encyclopedia

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