ACCA F2知识点：variance公式汇总 学习ACCA F2科目知识点中，对于variance公式很不明确的小伙伴有福了，今天浦江.财经就来汇总一下所有variance公式，方便做题查阅。 1.material price variance =Actual materials bought should cost-did cost 2.material usage variance =(actual output pruduced should use -did use)x standart price 3.direct labor rate variance =actual hours worked should cost-did cost 4.direct labor efficiency variance =(actual output produced should take-did take)x standard rate 5.variable OH expendituure variance =actual director labor hours worked should cost-did cost 6.variable OH efficiency variance =(actual output produced should take - did take) x standard rate 7.fixed overhead expenditure variance =budget expenditure - actual expenditure 8.fixed overhead volume variance =(budget production volume in standard hours - actual production volume in standard hours) x standard fixed overhead rate 9.capacity variance =(actual hrs worked-budget hrs) x absorption rate 10.Efficiency variance =(standard hrs worked for actual production-actual hrs worked) x absorption rate 11.sales price variances =actual sales units x (budget price - actual price) 12.sales volume variances =(budget sales units - actual sales units) x standard profit per unit Or=(budget sales units - actual sales units) x CPU 13.idle time variances =(expected idle time - actual idle time ) x adjusted hour rate 14.total efficiency variance =(standard paid hrs - actual paid hrs) x hour rate 15.productive efficiency variance =(standard productive hrs - actual productive hrs) x adjusted hour rate 本文来源：https://www.wddqw.com/doc/50c3cd613b68011ca300a6c30c2259010302f317.html