- variance account
- 1) Бухгалтерия: счёт отклонений затрат от нормативных2) Деловая лексика: счёт отклонений затрат от нормативного уровня3) SAP.фин. корректировочный счёт
Универсальный англо-русский словарь. Академик.ру. 2011.
variance account
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variance — Civil and criminal practice. A discrepancy or disagreement between two instruments or two pleading allegations in the same cause, which should by law be entirely consonant. Thus, if the evidence adduced by the plaintiff does not agree with the… … Black's law dictionary
Variable Overhead Efficiency Variance — The difference between actual variable overhead based on the true time taken to manufacture a product, and standard variable overhead based on the time budgeted for it. It arises from variance in productive efficiency. For example, the number of… … Investment dictionary
overhead expenditure variance — expenditure variance In a system of standard costing, the variance arising from the difference between the budgeted overhead allowance and the actual overhead incurred. This can be analysed into fixed overhead expenditure variance and variable… … Accounting dictionary
N170 — The N170 is a component of the event related potential that reflects the neural processing of faces. When potentials evoked by images of faces are compared to those elicited by other visual stimuli, the former show increased negativity 130 200 ms … Wikipedia
Modern portfolio theory — Portfolio analysis redirects here. For theorems about the mean variance efficient frontier, see Mutual fund separation theorem. For non mean variance portfolio analysis, see Marginal conditional stochastic dominance. Modern portfolio theory (MPT) … Wikipedia
Heritability — is the proportion of phenotypic variation in a population that is due to genetic variation between individuals. Phenotypic variation among individuals may be due to genetic, environmental factors, and/or random chance[1]. Heritability analyzes… … Wikipedia
Normal distribution — This article is about the univariate normal distribution. For normally distributed vectors, see Multivariate normal distribution. Probability density function The red line is the standard normal distribution Cumulative distribution function … Wikipedia
Factor analysis — is a statistical method used to describe variability among observed, correlated variables in terms of a potentially lower number of unobserved, uncorrelated variables called factors. In other words, it is possible, for example, that variations in … Wikipedia
statistics — /steuh tis tiks/, n. 1. (used with a sing. v.) the science that deals with the collection, classification, analysis, and interpretation of numerical facts or data, and that, by use of mathematical theories of probability, imposes order and… … Universalium
Weighted mean — The weighted mean is similar to an arithmetic mean (the most common type of average), where instead of each of the data points contributing equally to the final average, some data points contribute more than others. The notion of weighted mean… … Wikipedia
Nature versus nurture — The nature versus nurture debate concerns the relative importance of an individual s innate qualities ( nature, i.e. nativism, or innatism) versus personal experiences ( nurture, i.e. empiricism or behaviorism) in determining or causing… … Wikipedia
