Examlex
Rients Corporation is a service company that measures its output by the number of customers served. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results of operations for October. When the company prepared its planning budget at the beginning of October, it assumed that 39 customers would have been served. However, 44 customers were actually served during October.
The spending variance for "Travel expenses" for October would have been closest to:
Registered Form
Registrar of company records ownership of each bond; payment is made directly to the owner of record.
Bond Issue
The process by which a corporation or government raises capital by selling bonds to investors, which are debt securities obligating the issuer to pay interest at predetermined intervals and to repay the principal at maturity.
Registrar
is an organization or entity responsible for keeping records of bondholders and shareholders for companies and financial institutions.
Default Risk Premium
The portion of a nominal interest rate or bond yield that represents compensation for the possibility of default.
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