ACC 557 TUTOR Education Terms/acc557tutor.com ACC 557 TUTOR Education Terms/acc557tutor.com | Page 56

income to stockholders may increase as a result of trading on the equity. bond interest is deductible for tax purposes. 11-Multiple Choice Question 194 The times interest earned ratio is computed by dividing income before interest expense by interest expense. net income by interest expense. income before income taxes and interest expense by interest expense. income before income taxes by interest expense. 12- Multiple Choice Question 152 If the market interest rate is greater than the contractual interest rate, bonds will sell at a discount. only after the stated interest rate is increased. at face value. at a premium. 13- Multiple Choice Question 158 The market interest rate is often called the coupon rate. contractual rate. stated rate.