Consider a corporate bond with a yield of 6. 8% and a municipal bond (with equivalent risk) with a 4.9% yield. Which of the following statements is TRUE()
An investor with a marginal tax rate of 40% prefers the corporate bond.
B. An investor with a marginal tax rate of 15% prefers the municipal bond.
C. An investor with a marginal tax rate of 28% is indifferent between the two bonds.
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Dale Peterson plans to lease a computer from Gray Computing Services. It will be a 10-year lease with annual payments of $ 2400 plus a guarantee of a residual value of $ 4000 at the end of the lease. The asset has a 12 year useful life. The present value of the lease discounted at the appropriate interest rate of 9 percent is $ 17000. The company uses the straight-line depreciation method. In the first year, the reported lease expense is:()
A. $3230.
B. $1530.
C. $2830.
When Peter Jiang, CFA, joined Brown Investing, Brown began using a quantitative stock selection model that Peter had developed on his own personal time prior to his employment with Brown. One year later when Peter left the firm, he found the original copy of the model that he had developed in a file at his home and presented it to his new employer, who immediately began using the model. According to the Standards of Practice Handbook, did Peter violate any CFA Institute Standards of professional Conduct()
A. No.
B. Yes, because he failed to act in Brown’s best interest.
C. Yes, because he misappropriated property that now belonged to Brown.
Which of the following statements concerning coupon rate structures is FALSE ()
A. Step-up notes have coupon rates that increase over time at a pre-specified rate.
B. Accrual bonds have only one cash inflow at maturity.
C. Accrual bonds, like zero-coupon bonds, always sell at a discount to face value.
某建筑企业,企业经理为法定代表人,没有现场安全生产管理负责人。该企业在其注册地的某项施工过程中,甲班队长在指挥组装塔附近,没有严格按规定把塔吊吊臂的防滑板装入燕尾槽中并用螺栓固定,而是违规将防滑板用点焊接。甲班作业过程中发生吊臂防滑板开焊、吊臂折断脱落事故,造成3人死亡、1人重伤。这次事故造成的损失包括:医疗费用(含护理费用)45万元,丧葬及抚恤等费用60万元,处理事故和现场抢救费用28万元,设备损失200万元,停产损失150万元。 根据以上场景,回答下列问题(1~3题为单选题,4~7题为多选题) 根据《企业职工伤亡事故分类》(GB 6441—86),该起事故的类别应为( )。
A. 物体打击
B. 机械伤害
C. 起重伤害
D. 车辆伤害
E. 其他伤害