Match Each of the Definitions That Follow with the Appropriate

question 43

Multiple Choice

Match each of the definitions that follow with the appropriate investment term (a-j) .
-A corporation owning all or the majority of the voting stock of another corporation

• A)Equity method
• B)Parent company
• C)Subsidiary company
• D)Consolidated financial statements
• E)Fair value
• F)Unrealized gain or loss on investments.
• G)Valuation allowance for investments
• H)Dividend yield
• I)Amortized cost
• J)Cost method

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Definitions:

Labor Price Variance

The difference between the actual cost of labor and the standard or budgeted cost of labor over a period.

Direct Labor Cost

The total cost of work done by employees who are directly involved in the manufacture of a product or in performing a service.

Balanced Scorecard Approach

A strategy performance management tool that incorporates financial and non-financial performance indicators to provide a more comprehensive view of an organization's health.

Capacity Utilization Perspective

An assessment of how effectively an entity uses its potential output capacity, measuring the extent to which it's achieving maximum efficiency.