## 131. Cash flows method, used by net present value method and internal rate of return are

## 132. Working capital cash outflow, cash outflow to buy machine and cash inflow from machine are examples of

## 133. Decrease in purchasing power of any monetary unit such as euro, dollars etc. is classified as

## 134. If tax operating income is $885000 per year and net initial investment is $35750000 then increase in average is

## 135. If actual price input is $700, budgeted price of input is $400 and actual quantity of input is 50 units, then price variance will be

## 136. If actual input price is $150 and budgeted input price is $80, then price variance will be

## 137. Standard input allows one unit, to be divided by standard cost per output unit for variable direct cost input, to calculate

## 138. Consideration of decreased operating income relative to budgeted amount in static budget is classified as

## 139. If flexible budget variance is $105000, actual cost is $65000 then flexible budget cost will be

## 140. An actual input quantity is 200 units and budgeted input quantity is 50 units, then efficiency variance will be

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