[经] disposition of stadard costs variances

biāo zhǔn chéng běn chā yì de chǔ lǐ ㄅㄧㄠ ㄓㄨㄣˇ ㄔㄥˊ ㄅㄣˇ ㄔㄚ ㄧˋ ㄉㄜ˙ ㄔㄨˇ ㄌㄧˇ