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Assume the tax rate is constant, based on the following information, calculate the balance of the deferred tax account at the end of the second year The company acquired the asset for $ 8000. The asset will generate $ 5000 a year. The company’s tax rate is 40%. For tax purposes, the asset can be straight-line depreciated over 4 years. For financial accounting purposes, the asset is depreciated straight-line over 5 years.（）

A. $ 0.
B. $ 240.
C. $ 480.

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Brenda Simone is a money manager with the pension fund of Blue Streets as one of her clients. The director of the pension fund calls Simone and asks her to use a particular broker so that the fund can obtain some research services with the soft dollars from that broker. Simone believes that the desired broker will provide the same price and execution as the normal broker that Simone uses. Simone does as the client wishes. Simone has:（）

A. not violated the Standards as long as the research provided by the broker will benefit Blue Streets.
B. not violated the Standards as long as the research provided by the broker will benefit Simone’s money management practice.
C. not violated the Standards as long as the research provided by the broker will benefit the plan beneficiaries.

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Assume the following capital lease: Present value (PV) of lease payments at 12 percent is $25000. The leased asset is depreciated straight line over 6 years. The lease payment is $ 6000. The first payment of $ 6000 is to be paid at the end of the year. What is the second year’s interest expense and principal payment Interest Expense Principal Payout（）①A. $ 0 $ 6000 ②B. $ 3000 $ 3000 ③C. $ 2640 $ 3360

A. ①
B. ②
C. ③

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Which of the following statements about the internal rate of return (IRR) for a project with the following cash flow pattern is TRUE Year 0: -$ 2000 Year 1: $ 10000 Year 2: -$ 10000（）

A. It has a single IRR of approximately 38 percent.
B. It has a single IRR of approximately 260 percent.
C. It has two IRRs of approximately 38 and 260 percent.

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ZhongYi Xie, CFA, a portfolio manager for PIA Investments, plans to manage the portfolios of several family members in exchange for a percentage of each portfolio’ s profits. As his family members have requested that ZhongYi Xie provide the services outside his employment with PIA, he notifies his employer in writing of his prospective outside employment. Two weeks later, ZhongYi Xie has received no response from his employer and begins managing the family members’ portfolios. By managing these portfolios, did ZhongYi Xie violate any CFA Institute Standards of Professional Conduct（）

A. No.
B. Yes, because he failed to obtain written consent from his employer.
C. Yes, because he failed to disclose the outside employment to his existing clients.

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A. $ 0. B. $ 240. C. $ 480.

Which of the following statements about the internal rate of return (IRR) for a project with the following cash flow pattern is TRUE Year 0: -$ 2000 Year 1: $ 10000 Year 2: -$ 10000（）

A. $ 0.
B. $ 240.
C. $ 480.