Examlex
Which account in the balance-of-payments statement is a record of direct investment, portfolio investment, and short-term movement of cash and technology to and from countries?
Gross Margin
Gross margin is a company's net sales revenue minus its cost of goods sold, representing the efficiency of a company in managing its direct costs.
Absorption Costing
An accounting method that includes all direct and indirect manufacturing costs in the cost of a product.
Variable Costing
A costing method that includes only variable production costs in the cost of goods sold and uses fixed manufacturing overhead as a period cost.
Absorption Costing
A financial calculation approach that encompasses both direct and indirect expenses related to producing a product.
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