Examlex
Which of the following elements is present in a fraud diamond but not in a fraud triangle?
High-low Method
A technique used in cost accounting to estimate fixed and variable costs based on the highest and lowest levels of activity.
Net Operating Income
The net profit of a business is calculated by deducting operating expenses from the gross profit and before accounting for interest and taxes.
Sales Volume
The number of units sold within a reporting period, used as a measure of business activity.
Margin of Safety
The difference between actual sales and the break-even point, indicating how much sales can drop before a company incurs a loss.
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