Major

Question 1

Real variables

Answer 1

Variables measured in physical units

Question 2

Real interest rate

Answer 2

It refers to the interest rate adjusted for inflation.

Question 3

recruitment

Answer 3

Recruitment refers to the process of inducing new hires to apply by providing information on recruitment.

Question 4

severance pay

Answer 4

an amount paid to an employee on the early termination of a contract.

Question 5

termination

Answer 5

the act of making a person leave a job; the act of firing or dismissing someone.

Question 6

Price Fluctuation Reserve

Answer 6

Inventory assets or provision set up to prepare for losses incurred by the price of temporarily owned securities falling in the future.

Question 7

Price Discrimination

Answer 7

It refers to setting different prices for the same product in different markets geographically and temporarily.

Question 8

Price Destruction

Answer 8

As a result of price cuts due to overheated competition among retailers, the existing price system collapses.

Question 9

Conversion Cost

Answer 9

It refers to the cost of materials, labor, and expenses invested when raw materials or semi-finished products are processed into better useful products.

Question 10

Supervisory Management Zone

Answer 10

It refers to a class that supervises employees on the spot.

Question 11

Customer Acquisition Cost (C.A.C)

Answer 11

CAC is the total cost spent on obtaining customers, such as sales and marketing costs and wages.

Question 12

Deferred Revenue

Answer 12

Money received in advance for products or services to be performed in the future before being recognized as sales.

Question 13

Churn Rate

Answer 13

Percentage of customers lost by an enterprise if customers do not renew or cancel their monthly subscription to the service.

Question 14

Open-End-Mortgage

Answer 14

As one of the corporate bond issuance systems, issuing bonds of the same rank in installments several times without issuing all bonds of the same rank at once under the same security.

Question 15

Outsourcing

Answer 15

To send away to be done by people outside the company.

Question 16

Unemployment insurance

Answer 16

A policy program that supplements part of the income if workers lose their jobs.

Question 17

Provisional contract

Answer 17

A temporary contract with certain conditions set before signing a formal contract. It’s also called temporary contract.

Question 18

Penalty taxes

Answer 18

It refers to a tax that imposes an amount at a certain rate on the amount originally imposed when the prescribed tax is not paid.

Question 19

Scrip dividend

Answer 19

In order to temporarily prevent cash from flowing out of the company, it refers to issuing a certificate of promise to pay dividends after several months and replacing them with dividends.

Question 20

Indirect Labor Costs

Answer 20

It refers to the salary paid to workers, employees, on-site supervisors, quality test managers, etc. who are not directly engaged in construction work but are engaged in auxiliary work at the work site.

Question 21

Depreciation

Answer 21

A decrease in the value of something opposite

Question 22

Loss From Inventory Shrinkage

Answer 22

It refers to the difference between the inventory on the ledger calculated by the Continuous Recording Act and the actual inventory identified through field investigations.

Question 23

Tax Relief

Answer 23

Tax relief is a reduction in the amount of tax that a person or company has to pay, for example because of expenses associated with their business or property.

Question 24

Capital Reduction

Answer 24

Reducing the total amount of capital registered in the court in order for a corporation or limited company to compensate for deficits or correct excessive capital.

Question 25

Sinking Fund

Answer 25

It refers to a fund that a bond issuing company reserves every business year during the bond period to secure funds for bond repayment. Therefore, this refers to a specific asset for bond redemption.