Flexible budget variances are differences between actual results and flexible budget amounts 销售数量差异是由于弹性预算中的业务量与总预算中的业务量不同而产生的差异。
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Companies divide flexible budget variances for direct materials and direct labor into price and efficiency ( quantity ) variances 公司将直接材料，直接人工的弹性差异分为价格和效率差异。
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Static budget variances are differences between actual results and corresponding amounts ( revenues and expenses ) in the static budget 固定预算差异是实际结果与预算结果（收入和费用）之间的差异。
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Accountants prepare a flexible budget to divide static budget variances into two broad categories : sales volume variances and flexible budget variances 会计人员编制弹性预算时，将静态预算差异分为两大类：销售数量差异和弹性预算差异。
