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CPA Vocabulary Knowledge

Brought to you by Wiley CPAexcel.
The cost of the next unit
_____ per share
Bill of Materials, briefly
_____of Earnings
A type of question found on CPA exam
The dollar adjusted for inflation
AKA, annuity in arrears
A person who owes money
A target rate
A type of unregistered bond assumed to be owned by the person in possession
The amount prior to deductions
Loss of inventory due to theft or damage
In a galaxy___,___ away
A plotting of points that represent both the volume and the associated cost
Mind the_____
Next in, first out
The reduction of a markup
Earnings before interest, taxes, depreciation, and amortization
Current return, effective interest rate
An activity which involves playing the float
The Big_____
To add a column of numbers
Billing based on_____rather then on time spent
Demand where a price increase does not have a corresponding decrease in the number of units sold.
_____ Coupon Bonds
An item that does not meet the two criteria of being an extraordinary item
The 18th letter of the alphabet to the second power; the coefficient of determination
500-year old Italian monk and fan of double-entry accounting
_______Accounting Equation
National Association of Accountants, briefly
Write-____; the reduction to the carrying amount of an asset
Testing center, or a metric no longer an amateur
A company's loss prior to nonoperating
Result occuring from the sale of an asset (other than inventory)
Book of original entry
A variance occurring when you overspend and underperform
Death ____
historical cost
WWI French artillery, and a passing score
An inventory system that focuses on the most important items
Benefits that are outside of salaries and wages
A"book" of accounts
A market such as the NYSE or NASDAQ
Securities and Exchange Commission, briefly
International reporting standards
____market value; a value agreed upon by two independent persons
Sounds like "___ lang syne"