variance-commentary
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Translation
ChineseVariance commentary
差异分析注释
Given current-period actuals, prior-period actuals, and budget for the same scope, produce a commentary table.
基于当期实际数据、上期实际数据及同期预算数据，生成一份分析注释表格。
Threshold
阈值标准
Flag a line for commentary if either is true:
- Absolute variance ≥ the firm's materiality threshold (use the provided value; default 5% of the line or a fixed floor, whichever is greater)
- The line is on the "always comment" list (revenue, headcount cost, cash)
满足以下任一条件的项目需标注并撰写注释：
- 绝对差异额 ≥ 公司重要性阈值（使用给定数值；默认取项目金额的5%或固定下限中的较高值）
- 项目属于“需始终注释”清单（收入、人力成本、现金）
For each flagged line
每个标注项目的注释内容
| Column | Content |
|---|---|
| Line | Account or caption |
| Current / Prior / Budget | The three values |
| Δ vs prior and Δ vs budget | Amount and % |
| Driver | One sentence explaining the movement from underlying activity — not a restatement of the number |
A driver explains why, not what: "Cloud spend up $1.2M on incremental GPU reservations for the May launch" — not "Cloud spend increased $1.2M (18%)."
| 列名 | 内容 |
|---|---|
| 项目 | 账户或项目名称 |
| 当期/上期/预算 | 三项数值 |
| 与上期差异及与预算差异 | 金额及百分比 |
| 变动原因 | 一句话从底层业务活动角度解释变动——而非重复数值本身 |
变动原因需解释“为什么”而非“是什么”：例如“云服务支出增加120万美元，原因是为5月上线新增了GPU预留资源”——而非“云服务支出增加120万美元（18%）”。
Sourcing the driver
变动原因的来源
Look at the activity behind the line (journal-source breakdown, vendor mix, headcount delta, volume × rate) via the internal-gl MCP. If the driver isn't clear from the data, write "driver unclear — flag for controller" rather than inventing one.
通过内部总账MCP查看项目背后的业务活动（日记账明细、供应商构成、人员变动量、量×价分析）。若无法从数据中明确变动原因，请撰写“变动原因不明——提请财务主管关注”，而非编造原因。
Output
输出内容
The commentary table plus a short narrative (3–5 sentences) summarizing the period's biggest movers.
包含分析注释表格，以及一段简短的说明性文字（3-5句话），汇总当期变动最大的项目情况。