​In Computing _____, Output Is Measured as the Percentage of Units

question 119

Multiple Choice

​In computing _____, output is measured as the percentage of units from a process that pass inspection.

• A) ​standard units
• B) ​process yield
• C) ​process variance
• D) ​utilization rate

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Definitions:

Operating Activities

Operating activities are the day-to-day actions that involve the production, sales, and delivery of a company's products and services, reflected in its cash flow.

Indirect Method

A financial reporting technique used in cash flow statements to adjust net income for changes in non-cash accounts to identify the actual cash inflow or outflow from operating activities.

Cash Dividends

Distributions of a corporation's earnings to shareholders in the form of cash.

Statement of Cash Flows

A financial report that shows how changes in balance sheet accounts and income affect cash and cash equivalents, breaking down the analysis to operating, investing, and financing activities.