会计人员编制弹性预算时，将静态预算差异分为两大类：销售数量差异和弹性预算差异。

Accountants prepare a flexible budget to divide static budget variances into two broad categories: sales volume variances and flexible budget variances.

销售数量差异是由于弹性预算中的业务量与总预算中的业务量不同而产生的差异.

Flexible budget variances are differences between actual results and flexible budget amounts.

弹性预算也叫变动预算，因其表明了收入及费用如何随预算范围内的业务量变动而变动的情况。

A flexible budget is also called a variable budget because it shows how revenues and costs vary with volume throughout the budget range.