English to German Bus/Financial Accounting

Aus der Anleitung für ein Programm zur Fertigungssteuerung und -überwachung:

Step 7: Review the following:
Cost Incurred: Charges occur from issues and returns, resource and overhead charges, and outside processing receipts.
Cost Relieved: Cost relief occurs from assembly completions, scrap transactions, and close transactions.
Usage and efficiency variances result when the total costs charged to a job or schedule do not equal the total costs relieved from a job or schedule at **Std**.
Appropriate variance accounts does not get updated until you close a job or period.