[单项选择]Selected information from Kentucky Corp. ’ s financial statements for the year ended December 31 was as follows (in $ millions) : Property, Plant & Equip. 10 Accumulated Depreciation (4) Deferred Tax Liability 0.6 The balances were all associated with a single asset. The asset was permanently impaired and has a present value of future cash flows of $ 4 million. After Kentucky writes down the asset, Kentucky’ s tax accounts will be affected as follows ( the tax rate is 40 percent) :（）
A. deferred tax liability will be eliminated and deferred tax assets will increase $ 0.2 million.  
B. deferred tax liability will be eliminated and tax assets will increase $1.4 million.  
C. income tax expense will decrease $ 0. 8 million.

[单项选择]Selected information from Caledonia, Inc.’s financial activities in the year 2006 was as follows: Net Income was $ 460000. 2300000 shares of common stock were outstanding on January 1. The average market price per share was $ 2 and the year-end stock price was $1.50. 1000 shares of 8 percent, $1000 par value preferred shares were outstanding on January 1. Dividends were paid in 2006. 10000 warrants, each of which allows the holder to purchase 100 shares of common stock at an exercise price of $1.50 per common share, were outstanding the entire year. Caledonia’s Diluted earnings per share (Diluted EPS) for 2006 was closest to:

[填空题]The students from the poor areas often meet (finance) ______ problems.

[填空题]Kentucky Fried Chicken’s famous advertising phrase "finger lickin’ good" became "cat your fingers off" in the Chinese translation, and this faulty translation caused the fast food chain ______.

[单项选择]A manufacturing company would seek mezzanine financing in which of the following scenarios（）
A. A company preparing for an initial public offering.
B. A company ready for a major marketing campaign.
C. A company already producing and selling a product, seeking an initial expansion of operations.

[单项选择]Wall Street in a conceptual sense represents financial and economic power. To Americans, it can sometimes represent elitism and power politics, and its role has been a source of controversy throughout the nation’s history, particularly beginning around the Gilded Age period in the late 19th century. Wall Street became the symbol of a country and economic system that many Americans saw as having developed through trade, capitalism, and innovation. Wall Street has become synonymous with financial interests, often used negatively. During the mortgage mess from 2007—2010, Wall Street financing was blamed as one of the causes, although most commentators blame an interplay of factors. The U. S. government with the Troubled Asset Relief Program bailed out the banks and financial backers with billions of taxpayer dollars, but the bailout was often criticized as politically motivated, and was criticized by journalists as well as the public. One writer in the Huffington Post looked at
A. Physical Layout of Wall Street.
B. Wall Street in the Public’s Eyes.
C. Influences of the Film Wall Street.
D. Wall Street as a Financial Center.

[单项选择]The town planning commission said that their financial ______ for the next fiscal year was optimistic; they expect increased tax revenues.
A. outlook
B. oversight
C. notion
D. subject

[单项选择]A derivative is most accurately defined as a financial instrument that provides:（　）
A. an adjustment to another asset’s level of risk.
B. a return based on the return of an underlying asset.
C. an agreement between two parties to provide something for each other.

[单项选择]An analyst does research about well-function financial systems. In a well-functional securities market, if the prices of the assets and contracts reflect all available information related to fundamental values, the financial systems are best described as:（）
A. complete markets.
B. operationally efficiency.
C. informationally efficiency.

[单项选择]

Unlike most sports, which evolved over time from street games, basketball was (31) by one man to suit a particular purpose. The man was Dr. James Naismith, and his purpose was to invent a (32) game that could be played indoors in the winter.
In 1891, Naismith was an instructor at a training school, which trained physical education instructors for the YMCAs. That year the school was trying (33) up with a physical activity that the men could enjoy (34) the football and baseball seasons. None of the standard indoor activities (35) their interest for long. Naismith was asked to solve the problem by the school.
He first tried to (36) some of the popular outdoor sports, but they were all too rough. The men were getting bruised from (37) each other and (38) hit with equipment. So, he decided to invent a game that would incorporate the most common elements of outdoor team sports without having the real physical (3
A. fixed
B. fixing
C. that fixed
D. which fixed