flexible budget

基本解釋

Sales volume variances are differences between amounts in the flexible budget and amounts in the master budget.
銷售數(shù)量差異是由于彈性預(yù)算中的業(yè)務(wù)量與總預(yù)算中的業(yè)務(wù)量不同而產(chǎn)生的差異。
wtokj.com
A flexible budget is also called a variable budget because it shows how revenues and costs vary with volume throughout the budget range.
彈性預(yù)算也叫變動(dòng)預(yù)算，因其表明了收入及費(fèi)用如何隨預(yù)算范圍內(nèi)的業(yè)務(wù)量變動(dòng)而變動(dòng)的情況。
shirley198051.blog.163.com
The first chapter reviews and summarizes the theory of business financial system, sketches the principle of flexible budget and its preparing methods.
論文第一章對(duì)企業(yè)理財(cái)系統(tǒng)柔性理論進(jìn)行了回顧與概述，簡(jiǎn)述了彈性預(yù)算的原理及其編制方法；

As I noted yesterday, the plan is almost impossible to analyze given its lack of specifics and, shall we say, flexible use of budget baselines (it uses at least three).
FORBES: What Would the Gang of Six Really Do to Taxes?
Budget carriers are far more flexible and ruthless than their full-fare competitors.
ECONOMIST: Airport privatisation
Second, fiscal policy in the euro area is constrained by the European Union's stability and growth pact, which limits budget deficits, while wages and prices are less flexible than in America.
ECONOMIST: The European Central Bank

flexible -budget variance 彈性預(yù)算差異
Flexible standard budget [會(huì)計(jì)]彈性標(biāo)準(zhǔn)預(yù)算;彈性標(biāo)準(zhǔn)預(yù)算英語(yǔ)
flexible e budget 彈性預(yù)算
flexible control budget variance 彈性控制預(yù)算差異
Variable overhead flexible -budget variance 變動(dòng)間接費(fèi)用彈性預(yù)算差異