KNA company wants to maintain a level of current assets at least equal to 30 percent greater than current liabilities (current assets/current liabilities=current ratio=1.3). At the end of last year, current assets were $ 300 and current liabilities were $ 250. If KNA sold some fixed assets to generate cash, what is the minimum amount they would need to sell to reach a current ratio of 1.3（）

单项选择题The symmetry principle refers to the idea that if an economy is organized under a fair set of rules:（）

A. the greatest good is achieved for the greatest number of people.
B. the wealth that individuals accumulate will become equal over time.
C. individuals receive goods and services equal in value to their economic contribution.

单项选择题Joe Robison, CFA is an investment manager with full responsibility for the Gemstone Corporation relationship. During the past 12 months Joe has used 75% of the client brokerage of Gemstone to execute the Company’s stock trades and to directly assist in the investment decision process of Gemstone: Joe has independently obtained best price and execution for all of Gemstone’s stock trades. The remaining 25% of the client brokerage has been used to purchase bookshelves and computer chairs for Joe’s investment firm’s library. Which of the following is the most accurate statement pertaining to Joe’s use of the above soft dollars （）

A. Joe has properly used Gemstone’s client brokerage since he obtained best price and execution for all of the stock trades.
B. The 75 % of the client brokerage used by Joe was in full compliance with the Soft Dollar standard. The remaining 25% use of Gemstone’s client brokerage should be disallowed since it did not directly assist Joe in the investment decision process of Gemstone.
C. Joe’s use of soft dollars for Gemstone was proper since the client brokerage is the property of the investment firm and can be allocated per the direction of the investment manager.