The correct answer is: Variance.
A variance is the difference between the actual and standard costs, profits, or sales. Variances are used to measure performance and identify areas where improvement is needed.
A difference is simply the result of subtracting two numbers. It does not have any specific meaning in the context of accounting or finance.
A discrepancy is a difference between two or more things that is considered to be significant or unacceptable. In the context of accounting or finance, a discrepancy could be a difference between the actual and recorded amounts of something, such as revenue or expenses.
Inconsistency is a lack of consistency or uniformity. In the context of accounting or finance, inconsistency could refer to a lack of consistency in the way that financial information is reported.
I hope this helps! Let me know if you have any other questions.