Final answer:
The assertion that returns are only measured in accounting terms is false; returns include the actual rate of return, including capital gains and interest over a period.
Step-by-step explanation:
The statement that returns can only be measured in accounting terms such as return on assets, return on equity, or return on sales is false. Returns can also be measured in terms of the actual rate of return, which includes capital gains and interest paid on an investment at the end of a time period. Furthermore, investors consider different types of investments like bank accounts, bonds, stocks, and mutual funds. These investments are analyzed based on expected rate of return, risk, and liquidity. The actual rate of return takes into consideration the total gains from the investment, reflecting the actual outcome as opposed to theoretical accounting measures only.