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NEW QUESTION: 1
Viper Motor Company, a publicly traded automobile manufacturer located in Detroit, Michigan, periodically invests its excess cash in low-risk fixed income securities. At the end of 2009, Viper's investment portfolio consisted of two separate bond investments: Pinto Corporation and Vega Incorporated.
On January 2, 2009, Viper purchased $10 million of Pinto's 4% annual coupon bonds at 92% of par. The bonds were priced to yield 5%. Viper intends to hold the bonds to maturity. At the end of 2009, the bonds had a fair value of $9.6 million.
On July I, 2009, Viper purchased $7 million of Vega's 5% semi-annual coupon mortgage bonds at par. The bonds mature in 20 years. At the end of 2009, the market rate of interest for similar bonds was 4%. Viper intends to sell the securities in the near term in order to profit from expected interest rate declines.
Neither of the bond investments was sold by Viper in 2009.
On January 1,2010, Viper purchased a 60% controlling interest in Gremlin Corporation for $900 million.
Viper paid for the acquisition with shares of its common stock.
Exhibit 1 contains Viper's and Gremlin's pre-acquisition balance sheet data.

Exhibit 2 contains selected information from Viper's financial statement footnotes.

The carrying value of Viper's investment portfolio as of December 31, 2009 is closest to:
A. $17.5 million.
B. $16.6 million.
C. $17.2 million
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Held-to-maturity securities are reported on the balance sheet at amortized cost. At the end of 2009, the Pinto bonds have a carrying value of $9,260,000 (9,200,000 issue price + 60,000 discount amortization).
The amortized discount is equal to the $60,000 difference between the interest expense of $460,000 (9,200,000 x 5%) and the $400,000 coupon payment (10,000,000 x 4%).
Trading securities are reported on the balance sheet at fair value. Ac the end of 2009, the fair value of the Vega bonds was $7,941,591 (N = 39,1 = 2, PMT = 175,000, FV = 7,000,000, Solve for PV).
Thus, at the end of 2009, the investment portfolio is reported at $17.2 million (9,260,000 Pinto bond +
7,941,591 Vega bond). (Study Session 5, LOS 21.a)

NEW QUESTION: 2

A. Line-through
B. 20px
C. Capitalize
D. Italic
Answer: C

NEW QUESTION: 3
조직에서 대칭 암호화를 사용하고 있습니다. 다음 중 비대칭 암호화로 전환 할 수있는 타당한 이유는 무엇입니까? 대칭 암호화 :
A. 비대칭 암호화보다 빠릅니다.
B. 키 관리가 어려워 질 수 있습니다.
C. 비교적 간단한 알고리즘이 필요합니다.
D. 신뢰성을 제공합니다.
Answer: B
Explanation:
설명:
대칭 알고리즘에서는 각 사용자 쌍마다 고유 한 키 쌍이 필요하므로 키 수가 증가하고 키 관리가 압도적으로 증가 할 수 있습니다. 대칭 알고리즘은 신뢰성을 제공하지 않으며 대칭 암호화는 비대칭 암호화보다 빠릅니다. 대칭 알고리즘은 수학적 계산이 필요하지만 비대칭 알고리즘만큼 복잡하지는 않습니다.

NEW QUESTION: 4
In einem Projekt mit einem Team mit mehreren Generationen sind einige Ressourcen aufgrund unterschiedlicher Sichtweisen unterdurchschnittlich. Dies kann zu Projektverzögerungen führen.
Was soll der Projektmanager tun?
A. Neu finden. mehr kooperieren Teammitglieder.
B. Definieren Sie den Kommunionsmanagementplan für das Team
C. Verwenden Sie die Force / Direct-Technik.
D. Verwenden Sie die Kollaborations- / Problemlösungstechnik.
Answer: D