MB-310 Exam Questions and Answers

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진보적 세금 시스템을 인플레이션으로 색인화하려면 정부는
A. 세금 공제 및 면제 만 조정하십시오.
B. 세금 괄호만 조정하십시오.
C. 명목 세 영수증이 인플레이션보다 더 느리게 성장하는지 확인하십시오.
D. 공제, 면제 및 세금 괄호를 조정합니다.
Answer: D
If tax brackets are not adjusted for inflation, increases in nominal but not real income may push taxpayers into tax brackets with higher progressive) rates. Additionally, deductions and exemptions must be indexed so that the real incidence of taxation is not increased by inflation. Increases in nominal but not real income will result in higher real taxable income if deductions and exemptions have not been adjusted for inflation.

Which of the following is the best definition of variable pay?
A. Compensation that is given in the form of perquisites such as a company car, fitness
membership, paid training, etc.
B. Compensation that is nondiscretionary and does not vary according to performance or results
C. Compensation that is determined by the organization's pay structure
D. Compensation that is contingent on discretion, performance or results
Answer: D

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