直接材料实际成本与标准成本之间的差额，是直接材料成本差异。该项差异形成

直接材料实际成本与标准成本之间的差额，是直接材料成本差异。该项差异形成的基本原因有两个:一个是材料价格与标准价格不符，即价差；另一个是材料用量与标准用量不符，即量差。

結果 (英文) 1:

Difference between the actual cost and standard cost of direct materials, direct material cost variance. There are two basic reasons of the differences: one is the material price is inconsistent with the standard price, which spreads other materials not in accordance with the standard dosage, that is bad.

結果 (英文) 2:

The difference between the actual direct material cost and standard costs between direct material cost variance. The basic reason for the differences in the formation of two: one is the standard material prices and price discrepancies, which spreads; the other is the amount of material does not match with the standard amount, namely the amount of the difference.

結果 (英文) 3:

The difference between the actual cost of direct material and the standard cost is the difference of direct material cost. The basic reasons for the formation of the differences are two: one is the price of materials and standard price does not match, that is, the price difference; the other is the amount of material and standard dosage does not match, that is, the amount of difference.