Explanation

An infinitive phrase begins with "to" + base verb, like "to arrive."

It functions as a noun, adjective, or adverb in a sentence.

Explanation

Cost accounting aims to achieve:

1. Cost Ascertainment: Determining the actual cost of production.
2. Cost Control: Managing and reducing costs to optimize resources.
3. Price Fixation: Setting prices based on costs and market conditions to ensure profitability.

Explanation

The Accrual Principle records expenses when they are incurred, regardless of payment timing.

It ensures financial statements reflect true financial performance during a period.

Explanation

Fixed costs do not change with the level of production (e.g., rent, salaries).

They remain the same whether a company produces nothing or at full capacity.

Explanation

• "En masse" is a French phrase that means "all together" or "as a whole".
• It is used to describe a group of people or things doing something simultaneously or in a collective manner.
• Example: "The crowd moved en masse to the exit when the fire alarm sounded."

Explanation

Marginal cost refers to the cost of producing one more unit of output.

It helps in decision-making about increasing or decreasing production levels.

Explanation

The sentence "Samra got her employees to complete their work before deadlines" uses the structure:

"Get + someone + to + verb" (to persuade or instruct someone to do something).

Explanation

Net profit margin = Net profit ÷ Total revenue × 100.

It shows how efficiently a company converts revenue into actual profit.

Explanation

Intangible assets include items like patents, trademarks, and goodwill.

They lack physical form but provide long-term economic benefits.

Explanation

The P/E ratio compares a company’s stock price to its earnings per share (EPS).

A higher P/E often reflects greater investor expectations for future growth and profitability.