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Accounting Terms Crossword I Across 1 . The full amount an employee earns. 7. A cost that changes in direct proportion to the change in the amount of activity driver throughout the relevant range. 8. Price agreed to by a willing unrelated buyer and seller. 9. Interest based on a principal amount that includes interest from previous time periods. 1 2. An entry that results in either an increase in assets or a decrease in liabilities on a company's balance sheet. 14. A series of equal cash payments made at equal intervals. 15. The cost of a longterm asset spread overthe period the assets are used. 1 6. An acronym for a cost flow assumption where costs are charged to Cost of Goods Sold in reverse chronological order. 2. Interest calculated only on the amount borrowed. 3. An acronym torthe profit before interest and taxes divided by the asset investment. 4. Exposure to the chance that an unfavorable outcome will occur at some future point in time. 5. The time period between financial statements. 6. Selling price less cost. 10. A company that has exclusive control over a product, service. or geographic market. 11 . A past cost: therefore. never relevant in short-term operating decision. 13. An acronym for a cost flow assumption where costs are charged to Cost of Goods Sold in chronological order