Examlex
Explain various types of capital market loans.
Actual Rate
The real interest rate or exchange rate that is applied in current transactions, distinct from theoretical or future rates.
Standard Rate
A predetermined cost or price used in budgeting and costing exercises, reflecting an expected or agreed level of expenditure or charge.
Variable Factory Overhead Controllable Variance
The difference between the actual and budgeted variable overhead costs that management has the ability to influence or control.
Actual Hours
The real number of hours worked or spent on a particular activity or project, as opposed to planned or estimated hours.
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