Variance in Order Price Quantity: Account Movements 
The account movements for variances in order price quantity are the same as for regular price variances. The variances are posted either to the stock account, or to one of the accounts "Income from Price Differences" / "Expenses from Price Differences", depending on the price control type defined in the material master record.
Example
The following example is based on a material with a moving average price:
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End of the example.