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The rapid increase in cross-border M&A deals can be attributed to
Equivalent Units
A measure used in costing inventories under the process costing system, converting partially completed units into a number of equivalent full units.
Work In Process Inventory
The valuation of partially finished goods that are still in the production process at the end of an accounting period.
First-In, First-Out
An inventory valuation method where the oldest inventory items are recorded as sold first, reflecting the flow of goods.
Conversion Cost
The sum of direct labor and manufacturing overhead costs, representing the expenses required to convert raw materials into finished products.
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