differential costdilutiondilutive securitiesdimensiondirect costingdirect departmental chargesdirect entry methoddirect evidencedirect expensesdirect factory overheaddirect inventory deduction methoddirect inventory reduction methoddirect labordirect labor costdirect labor costsdirect labor hoursdirect labour efficiency variancedirect labour idle time variancedirect manufacturing costsdirect matchingdirect materialdirect materialsdirect materials cost variancedirect materials price variancedirect measurementdirect paymentdirect postingdirect valuationdirect variabledirect variable costdirect wages rate variancedirect wages variancedirect write offdirect write off methoddirection of flow symboldirection of testingdisadvantagesdisaggregation of financial datadisbursementsdisbursmentsdiscdischarging portdisclaimer of opiniondisclosuredisclosure checklistdisclosure in financial reportingdisclosure indexdisclosure of replacement cost informationdisclosure of segments of an enterprisedisclosure principle