A ________ is a summary description of a fixed characteristic or measure of the target population. It denotes the true value that would be obtained if a census rather than a sample was undertaken
A) statistic
B) precision level
C) finite population correction
D) parameter
D
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Which of the following terms refers to the taking of private property by a host-country government for either political or economic reasons?
A) licensing B) franchising C) expropriation D) appropriation
Which of the following statements is FALSE?
A) By including more covenants, issuers increase their costs of borrowing. B) Once bonds are issued, equity holders have an incentive to increase dividends at the expense of debt holders. C) Covenants may restrict the level of further indebtedness and specify that the issuer must maintain a minimum amount of working capital. D) If the covenants are designed to reduce agency costs by restricting management's ability to take negative-NPV actions that exploit debt holders, then the reduction in the firm's borrowing cost can more than outweigh the cost of the loss of flexibility associated with covenants.
The expenses associated with the rental of a residence used for both personal and rental purposes are subject to three possible tax treatments. Which of the following is not included as one of the three?
a. If a residence is rented for fewer than 15 days during the year the rental period is disregarded and the residence is regarded as a personal residence for tax purposes. b. If the residence is rented for 15 days or more and is used for personal purposes for not more than 14 days or 10 percent of the days rented, whichever is greater, the residence is treated as rental property. c. If the residence is rented for 15 days or more and is used for personal purposes for not more than 14 days or 10 percent of the days rented, whichever is greater, the residence is treated as a personal residence for tax purposes. d. If the residence is rented for 15 days or more and is used for personal purposes for more than 14 days or 10 percent of the days rented, whichever is greater, allocable rental expenses are allowed only to the extent of rental income.
Peggy is in the business of factoring accounts receivable. Last year, she purchased a $30,000 account receivable for $25,000 . This year, the account was settled for $25,000 . How much loss can Peggy deduct and in which year?
a. $5,000 for the current year. b. $5,000 for the prior year and $5,000 for the current year. c. $5,000 for the prior year. d. $10,000 for the current year. e. None of the above.