Back Translations May Not Always Ensure an Accurate Translation Because

question 17

Multiple Choice

Back translations may not always ensure an accurate translation because of commonly used idioms in both languages. Which type of translation is used to overcome this problem?

• A) serial translation
• B) centering
• C) linear translation
• D) complimentary translation
• E) parallel translation

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Definitions:

Depreciation Tax Shield

The Depreciation Tax Shield refers to the reduction in income tax a company achieves through deducting depreciation expenses, thus lowering its taxable income.

Straight-Line Method

An accounting method of depreciation where an asset's cost is reduced equally over its useful life.

Project Life

The duration over which a project is expected to operate or be productive before it is decommissioned or ends.

Book Value

The net value of a company's assets found on its balance sheet, calculated as total assets minus intangible assets (patents, goodwill) and liabilities.