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Cost Accounting, Material and Labor Variances

93,451 views

UWorld Roger CPA Review

Video Language:

  • English

Caption Language:

  • {{captionLanguage | language_name}} ({{captionLanguage}})

Accent:

  • English (US)

Speech Time:

96%
  • 5:02 / 5:14

Speech Rate:

  • 167 wpm - Fast

Category:

  • Education

Tags :

Intro:

Video Vocabulary

directly

/diˈrektlē/

adverb conjunction

In a frank and honest way. as soon as.

purchasing

/ˈpərCHəs/

verb

To buy something; to get by paying money for it.

overhead
adjective adverb noun

Above a person's head or in the sky. above level of head. overhead cost or expense.

together

/təˈɡeT͟Hər/

adjective adverb

self-confident, level-headed, or well organized. with or in proximity to another person or people.

materials

/məˈtirēəl/

noun other

matter. Substances from which a thing is made.

continuing

/kənˈtinyo͞oiNG/

adjective verb

without break in continuity. To start doing again after a break, pause, or stop.

welcome - welcome

/ˈwelkəm/

adjective exclamation noun verb

gladly received. used to greet someone in polite or friendly way. Friendly greeting to someone who has arrived. greet someone arriving in polite or friendly way.

looking

/ˈlo͝okiNG/

adjective verb

having specified appearance. To appear to be when you look at them; seem.

actually

/ˈak(t)SH(o͞o)əlē/

adverb

as truth or facts.

convert
noun verb

Person switching from one belief system to another. To switch from a religion, belief etc. to another.

integral

/ˈin(t)əɡrəl/

adjective noun

Being an essential part of something; necessary. function of which given function is derivative.

indirect

/ˌindəˈrekt/

adjective

Said in a way that is not direct or clear.

finished

/ˈfiniSHt/

adjective verb

having been completed or ended. To reach the end; to complete something.

powering

/ˈpou(ə)r/

verb

supply with mechanical or electrical energy.

factory

/ˈfakt(ə)rē/

noun

Building where things are made.

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