A Flexible-Budget Variance Measures the Impact on Short-Term Operating Profit

question 82

Multiple Choice

A flexible-budget variance measures the impact on short-term operating profit of:

• A) Changes in sales volume.
• B) Changes in output during the period.
• C) Differences in sales mix—budgeted versus actual.
• D) Selling price and cost differences—actual versus budgeted.
• E) Selling price, but not cost, differences—actual versus budgeted.

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Definitions:

Psychotic Transference

A phenomenon in psychotherapy where patients project feelings or attributes onto their therapists, believing them to be figures from their own past, sometimes manifesting in delusions or psychosis.

Self/character Disorders

Self/character disorders refer to a range of psychological disorders characterized by enduring patterns of inner experience and behavior that deviate from the expectations of the individual's culture, leading to distress or impairment.

Defensive Splitting

A psychological mechanism in which a person views themselves and others as entirely good or entirely bad to manage conflicting emotions.

Self-psychology

Self-psychology is a psychoanalytic theory focusing on the development of the self through relationships, emphasizing empathy and the therapist-client bond.