A firm issues a 4-year semiannual-pay bond with a face value of $10 million and a coupon rate of 10%. The market interest rate is 11% when the bond is issued. The interest expense for the first semiannual period and the balance sheet liability at the end of the first semiannual period are closest to: Interest expense Balance sheet liability ()①A. $ 532580 $ 9683272 ②B. $ 532580 $ 9715852 ③C. $ 550000 $ 9683272
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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《特种设备安全监察条例》和该企业的情况,下列说法正确的有( )。
A. 塔吊设计文件应经安全生产监督管理部门组织的专家鉴定方可用于制造
B. 该企业塔吊安装后应经检测检验机构进行监督检验方可使用
C. 该企业应制定塔吊的事故应急措施和应急救援预案
D. 此次事故发生后,企业应及时向特种设备安全监督管理部门等有关部门报告
E. 该企业在申请办理有关特种设备行政审批事项时,特种设备安全监督管理部门应在40日内办理完成
Why is convexity a good thing for a bond holder Because when compared to a low convexity bonds a high convexity bond:()
A. has better price changes regardless of the direction of the yield change.
B. is more sensitive to interest rate changes, increasing the potential payoff.
C. has improved estimation of price changes.
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) 此次事故的主要责任人为( )。
A. 企业经理
B. 现场安全生产管理负责人
C. 与此次事故有关的甲班作业人员
D. 甲班队长
E. 甲班队员
In 2005, Wilson, Inc. entered into a long-term construction contract with the Gordon School District to construct an elementary school for $ 20 million. The cost to complete the contract has been reliably estimated at $15 million. During 2005, costs of $ 7.5 million were incurred under the contract. A total of $ 9 million in advance billings were made and $ 5 million of those billings were received in cash. If Wilson used the percentage-of-completion method to account for this contract, Wilson, Inc.’s balance sheet as of December 31, 2005, will show a balance of:()
A. $ 4 million in the Net Construction-in-Progress asset account.
B. $ 4 million in the Net Advance Billings liability account.
C. $ 1 million in the Net Construction-in-Progress asset account.