Anxiety disorders can be seen with other mental health conditions, such as: 1  Depression. 2  Substance abuse. 3  ADHD. 4  Eating disorders. 5  Trouble sleeping.
A variance has several meanings in business. In an accounting sense, a variance is the difference between an actual amount and a pre-determined standard amount or the amount budgeted. In a statistical sense, a variance is a measure of the amount of spread in a distribution.
A credit to the variance account indicates that the actual cost is less than the standard cost. After this transaction is recorded, the Direct Materials Price Variance account shows an overall credit balance of $190.A credit balance in a variance account is always favorable.he entry is: Direct Materials Inventory is debited for the standard cost of $9,000 (3,000 yards at $3 per yard), Accounts Payable is credited for the actual amount owed, and the difference of $240 is credited to Direct Materials Price Variance.