固定管理费用支出差异旨在衡量预算固定管理费用与实际发生额之间的差额。不

The fixed administrative expenses difference aims to measure the difference between the budgeted fixed administrative expenses and the actual amount. <br>The unfavorable difference is due to the increase in unplanned fixed expenses that may be caused by the purchase of machinery.

Fixed administrative expense variances are designed to measure the difference between budgeted fixed administrative expenses and actual occurrences.<br>The unfavorable variance is due to an increase in uned planned fixed costs that may result from the acquisition of the machine.

The purpose of the variance of fixed administrative expenses is to measure the difference between the budget fixed administrative expenses and the actual amount incurred.<br>The adverse difference is due to an increase in unplanned fixed costs that may result from the purchase of the machine.