Which of the following is not a primary authority on which to base research conclusions?

A. U.S. Tax Court decision.
B. Journal of Taxation article written by a professor.
C. U.S. Supreme Court decision.
D. Revenue ruling.


Answer: B

Business

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A bank can reduce the impact of a default risk by

A. having assets with the same time to maturity. B. making risky loans at low interest rates. C. making safe loans at high interest rates. D. diversifying its portfolio.

Business

 October November December Budgeted S&A Expenses      Salary expenses10,000 10,500 11,000 Sales commissions, 5% of sales5,000 5,500 5,300 Insurance expenses2,000 2,000 2,000 Rent2,400 2,400 2,400 Depreciation on equipment1,500 1,500 1,500 Utilities1,100 1,300 1,500 Total operating expenses22,000 23,200 23,700 Schedule of Cash Payments for S&A Expenses      Salary Expenses? 10,500 ? 100% of prior month sales commissions5,100 ? ? Insurance Expense2,000 2,000 2,000 Rent? ? 2,400 100% of Prior months utilities expenses1,200 ? ? Total payments foe S&A expenses? ? ?  What is the total amount of S&A expenses for the fourth quarter that the company will report on its pro forma income statement?

A. $64,400 B. $23,700 C. $63,900 D. $68,900

Business

Which of the following is similar to focused strategy versus broad strategy?

A. Large market versus uniqueness. B. Niche market versus generic. C. Niche market versus large market. D. Large market versus leadership.

Business

Flexible benefits – where employees can create their own benefits package to meet individual needs – are also referred to as which of the following:

a. retail benefits b. restaurant benefits c. cafeteria benefits d. matching benefits

Business