Examlex
The default cursor concurrency for a dynamic cursor in SQL Server is optimistic.
Underapplied Manufacturing Overhead
The condition in which the manufacturing overhead costs assigned are lower than the real overhead costs that have been incurred.
Overapplied Manufacturing Overhead
A situation where the allocated manufacturing overhead costs are more than the actual overhead costs incurred.
Debit
An entry recorded on the left side of an accounting ledger that increases an asset or expense account, or decreases a liability or equity account.
Credit
An accounting entry that increases liability or equity accounts, or decreases asset or expense accounts.
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