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4. The _____ tax rate is equal to total taxes divided by total taxable income. d

ID: 2771780 • Letter: 4

Question

4.

The _____ tax rate is equal to total taxes divided by total taxable income.

deductible

residual

total

average

marginal

11.Allison just received her semiannual payment of $35 on a bond she owns. Which term refers to this payment?

coupon

face value

discount

call premium

yield

25.

Which one of these sets forth the common set of standards and procedures by which audited financial statements are prepared?

the matching principle

the cash flow identity

generally accepted accounting principles

financial accounting reporting principles

standard accounting value guidelines

27.

According to the Rule of 72, you can do which one of the following?

Triple your money at 10 percent interest in 7.2 years.

29.

Financial managers should primarily focus on the interests of:

stakeholders

the vp of finance

their immediate supervisor

shareholders

the board of directors

The _____ tax rate is equal to total taxes divided by total taxable income.

deductible

residual

total

average

marginal

11.Allison just received her semiannual payment of $35 on a bond she owns. Which term refers to this payment?

coupon

face value

discount

call premium

yield

25.

Which one of these sets forth the common set of standards and procedures by which audited financial statements are prepared?

the matching principle

the cash flow identity

generally accepted accounting principles

financial accounting reporting principles

standard accounting value guidelines

27.

According to the Rule of 72, you can do which one of the following?

Double your money in five years at 7.2 percent interest. Double your money in 7.2 years at 8 percent interest. .. Double your money in 5 years at 14.4 percent interest. Triple your money in 7.2 years at 5 percent interest.

Triple your money at 10 percent interest in 7.2 years.

29.

Financial managers should primarily focus on the interests of:

stakeholders

the vp of finance

their immediate supervisor

shareholders

the board of directors

Explanation / Answer

Solution:

4.

The Average tax rate is equal to total taxes divided by total taxable income.

For example, an individual is taxed $ 300,000 @ rate of 10 % but giving a slab of $ 0 - $ 50,000 as nil rate of tax, his taxable income is $ 250,000 and tax is $ 25,000

The Total taxable income is $ 300,000 and tax $ 25,000, average tax rate is $ 300,000 / $ 25,000 = $ 12 % not 10 %

11.

Allison just received her semi-annual payment of $35 on a bond she owns. Which term refers to this payment

The answer to the above question is coupon payment,

25.

Which one of these sets forth the common set of standards and procedures by which audited financial statements are prepared?

The answer to the above question is -

Generally accepted accountibg principles as they are referred while performing audit of any organization.

27.

According to the Rule of 72, you can do which one of the following?

The answer to the above question is -

Double your money in 5 years at 14.4 percent interest.

Rule 72 can be explained as - when someone wants to the time taken to double the money at a given rate, Rule 72 is applied. Suppose, the rate given is 10 % , 72 is divided by 10 % in order to know the period.

Here, in the present case, rate of interest is 14.4 %, if 72 is divided by 14.4 % , the answer is 5 years. Thus, it holds true for the above mentioned statement

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