You Have a Friend Who Freezes on Tests

question 81

Multiple Choice

You have a friend who freezes on tests.What is the most direct remedy you could recommend?

• A)Take deep breaths and practice progressive muscle relaxation.
• B)Overprepare by studying long before the test date.
• C)Rehearse your reactions to a failure on this test.
• D)Talk to a counselor or a trusted friend.

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Definitions:

Taxable Income

is the amount of income used to calculate how much tax an individual or a company owes to the government, after all deductions and exemptions.

Temporary Difference

A difference between the book value and tax value of an asset or liability that results in taxable or deductible amounts in future years.

Tax Provision

An amount recorded in advance for expected future tax payments due to governmental regulations and business operations.

Interperiod Tax Allocation

The practice of distributing income tax expenses over different accounting periods to match taxes with the revenues they are associated with.