Examlex
Referential integrity is specified using the FOREIGN KEY clause in the SELECT command.
Variable Costing
A costing method that includes only variable production costs (materials, labor, and overhead) in product costs, treating fixed costs as period costs.
Variable Costing
An accounting method that includes only variable production costs in the cost of goods sold and treats fixed overhead expenses as period costs.
Operating Income
Earnings from a company’s core business operations, excluding deductions of interest and taxes.
Absorption Costing
An accounting method that includes all direct costs and overheads involved in manufacturing a product in the cost of that product.
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