variance n. 1.變化,變動,變更;變度,變量;【統計】(平)方(偏)差。 2.(意見等的)相異;不和,沖突,爭論。 3.【法律】訴狀和供詞的不符。 at variance with 和…不和;和…不符 (at variance with the facts 不符事實。His conduct is at variance with his words. 他言行不符)。 set at variance 使不睦,離間。
Carry - over of losses / shortfalls : a variance account will be kept dealing the expected return vs the actual return in a calendar year 損失/虧損的結轉:將保持一個差異帳戶,用以核算一個日歷年度內的預期收益與實際收益之間的差異。