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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

Above a person's head or in the sky. 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. Mathematical quantity with several values.

question

/ˈkwesCH(ə)n/

noun verb

What you ask about; issue. To have or express concerns or uncertainty.

capitalize

/ˈkapədlˌīz/

verb

take advantage of.

pretend

/prəˈtend/

adjective verb

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

because

/bēˈkəz/

conjunction

For a reason.

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

taken in or soaked up. To take up all attention / energy of something.

numbers

/ˈnəmbər/

noun other verb

arithmetical value expressed by word, symbol, or figure. Symbols such as 1, 2, 56, 793. To assign a sequence within a group, series, set.

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