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Variable and Absorption Costing - Lesson 2

43,336 views

UWorld Roger CPA Review

Video Language:

  • English

Caption Language:

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

Accent:

  • English (US)

Speech Time:

96%
  • 4:52 / 5:04

Speech Rate:

  • 134 wpm - Conversational

Category:

  • Education

Tags :

Intro:

Video Vocabulary

whatever

/(h)wətˈevər/

adjective adverb determiner exclamation pronoun

Referring to any particular kind, type, quantity. at all. Anything or everything needed; no matter what. said as response indicating reluctance to discuss something, often implying indifference. used for emphasis instead of 'what' in questions.

overhead
adjective adverb noun

situated above level of head. above level of head. Regular and necessary cost, such as rent and heat.

absorption

/əbˈzôrpSH(ə)n/

noun

Process of being absorbed e.g. liquid, attention.

variable

/ˈverēəb(ə)l/

adjective noun

Having the ability to change or vary. element, feature, or factor that is liable to vary or change.

question

/ˈkwesCH(ə)n/

noun verb

Issue or problems you are dealing with. To have or express concerns or uncertainty.

capitalize

/ˈkapədlˌīz/

verb

To take advantage of an opportunity.

pretend

/prəˈtend/

adjective verb

imaginary. To act as if something is true when it is not.

because

/bēˈkəz/

conjunction

for reason that.

manufacture

/ˌman(y)əˈfak(t)SHər/

noun verb

action of manufacturing. To produce large numbers of products in a factory.

expensed

/ikˈspens/

verb

offset against taxable income.

absorbed

/əbˈzôrbd/

adjective verb

Giving all your attention to something. To take in a liquid; soak up.

numbers

/ˈnəmbər/

noun other verb

arithmetical value expressed by word, symbol, or figure. Particular songs or dances performed during shows. To claim to be part of a larger group, series, set.

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