Water Pressurized to 3 × 10⁵ Pa Is Flowing at 5.0

question 62

Multiple Choice

Water pressurized to 3 × 10⁵ Pa is flowing at 5.0 m/s in a pipe which contracts to 1/2 of its former area.What are the pressure and speed of the water after the contraction? (Density of water = 1 × 10³ kg/m³. )

• A) 2.6 × 10⁵ Pa,10 m/s
• B) 3 × 10⁵ Pa,2.5 m/s
• C) 3 × 10⁵ Pa,10 m/s
• D) 4.6 × 10⁵ Pa,10 m/s
• E) ​2.6 × 10⁵ Pa,2.5 m/s

Recognize the factors leading to pension liabilities and assets on the balance sheet.

Understand the role of expected return on plan assets in pension accounting.

Grasp the methods used to amortize pension gains and losses.

Know the incentives and requirements for pension plan funding and disclosure.

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