A(n) ________ is a fixed pool of securities, generally municipal bonds, with each unit representing a proportionate ownership in that pool

A) open-end investment company
B) closed-end mutual fund
C) unit investment trust
D) real estate investment trust


Answer: C

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Paper Corporation holds 80 percent of the voting shares of Scissor Company. On January 1, 20X8, Scissor purchased $100,000 par value 12 percent Paper bonds from Cruse Corporation for $115,000. Paper originally issued the bonds to Cruse on January 1, 20X6, for $110,000. The bonds have an 8-year maturity from the date of issue and pay interest semiannually on June 30 and December 31 each year. Scissor' reported net income of $65,000 for 20X8, and Paper reported income (excluding income from ownership of Scissor's stock) of $90,000. Paper's partial bond amortization schedule is as follows:PMT# Interest$ PMTInterestExpense Amort ofDiscount(Premium)Premium(Discount)BondsPayableBV

ofBonds  1/1/20X6           10,000.00  100,000.00  110,000.00 1 6/30/20X6  6,000.00  5,579.78  (420.22) 9,579.78  100,000.00  109,579.78 2 12/31/20X6  6,000.00  5,558.47  (441.53) 9,138.25  100,000.00  109,138.25 3 6/30/20X7  6,000.00  5,536.07  (463.93) 8,674.33  100,000.00  108,674.33 4 12/31/20X7  6,000.00  5,512.54  (487.46) 8,186.86  100,000.00  108,186.86 5 6/30/20X8  6,000.00  5,487.81  (512.19) 7,674.68  100,000.00  107,674.68 6 12/31/20X8  6,000.00  5,461.83  (538.17) 7,136.51  100,000.00  107,136.51 Based on the information given above, what amount of consolidated net income should be reported for 20X8? A. $134,240 B. $149,134 C. $136,134 D. $147,240

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Which of the following refers to the use of a computer to create two-dimensional or three-dimensional models of physical parts?

A) computer-aided design systems B) computer-aided manufacturing systems C) computer-designed manufacturing systems D) computer-integrated design systems E) computer-adapted robotic system

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