BECテストトレーニング 資格取得

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AICPA Certification BEC しかも、昇進と高給も実現できます。

AICPA Certification BECテストトレーニング - CPA Business Environment and Concepts もっと長い時間をもらって試験を準備したいのなら、あなたがいつでもサブスクリプションの期間を伸びることができます。 それはあなたを試験に準備するときにより多くの時間を節約させます。しかも、NewValidDumpsのBEC 日本語問題集問題集はあなたが一回で試験に合格することを保証します。

NewValidDumps AICPAのBECテストトレーニング試験トレーニング資料というのは一体なんでしょうか。AICPAのBECテストトレーニング試験トレーニングソースを提供するサイトがたくさんありますが、NewValidDumpsは最実用な資料を提供します。NewValidDumpsには専門的なエリート団体があります。

AICPA BECテストトレーニング - できるだけ100%の通過率を保証使用にしています。

このほど、卒業生であれば、社会人であれば、ずっと「就職難」問題が存在し、毎年、「就職氷河期」といった言葉が聞こえてくる。ブームになるIT技術業界でも、多くの人はこういう悩みがあるんですから、AICPAのBECテストトレーニングの能力を把握できるのは欠かさせないない技能であると考えられます。もし我々社のNewValidDumpsのBECテストトレーニング問題集を手に入れて、速くこの能力をゲットできます。それで、「就職難」の場合には、他の人々と比べて、あなたはずっと優位に立つことができます。

ただ、社会に入るIT卒業生たちは自分能力の不足で、BECテストトレーニング試験向けの仕事を探すのを悩んでいますか?それでは、弊社のAICPAのBECテストトレーニング練習問題を選んで実用能力を速く高め、自分を充実させます。その結果、自信になる自己は面接のときに、面接官のいろいろな質問を気軽に回答できて、順調にBECテストトレーニング向けの会社に入ります。

BEC PDF DEMO:

QUESTION NO: 1
Lisa is a limited partner in a limited partnership. Jen, one of the other limited partners, is seeking to sell
her interest in the partnership to Karen and allow Karen to become a new limited partner. Which of the
following statements is true?
A. Lisa may engage in the management of the limited partnership without losing her limited liability.
B. Jen may transfer her interest and make Karen a new limited partner without the approval of the other partners.
C. Jen may withdraw from the limited partnership without giving notice to the partnership.
D. Lisa has a right to vote on the transferring of interest to and admission of Karen as a limited partner.
Answer: D
Explanation:
Choice "d" is correct. Limited partners have the right to vote on the transfer of interest and admission of a
new partner. Admission of a new partner requires unanimous consent. Choice "a" is incorrect. A limited
partner who acts as a general partner loses her limited liability status to those she acted as a general partner towards. Choice "b" is incorrect. Partners can freely transfer their interests in profits and losses to
third parties, but the third party cannot become a limited partner without the unanimous consent of the
other partners.
Choice "c" is incorrect. Limited partners must give 6 months notice of withdrawal in absence of an agreement to the contrary.

QUESTION NO: 2
The use of an accelerated method instead of the straight-line method of depreciation in computing the net
present value of a project has the effect of:
A. Raising the hurdle rate necessary to justify the project.
B. Lowering the net present value of the project.
C. Increasing the present value of the depreciation tax shield.
D. Increasing the cash outflows at the initial point of the project.
Answer: C
Explanation:
Rule: The greater the depreciation expense, the greater the depreciation tax shield.
Deprecation Tax Shield =
Depreciation Expense * Marginal Tax Rate
Choice "c" is correct. Use of an accelerated method instead of the straight-line method of depreciation in
computing the NPV of a project has the effect of increasing the PV of the deprecation tax shield.
Choice "a" is incorrect. Depreciation method does not affect the hurdle rate. The hurdle rate is independently selected by management.
Choice "b" is incorrect. Using an accelerated method instead of the straight-line method of depreciation
will increase the present value of the deprecation tax shield and therefore increase the net present value
of the project.
Choice "d" is incorrect. Depreciation method does not affect cash outflows at the initial point of the project.

QUESTION NO: 3
The theory underlying the cost of capital is primarily concerned with the cost of:
A. Long-term funds and old funds.
B. Short-term funds and new funds.
C. Long-term funds and new funds.
D. Any combination of old or new, short-term or long-term funds.
Answer: D
Explanation:
Choice "d" is correct. The cost of capital considers the cost of all funds - whether they are short-term, long-term, new or old.
Choices "a", "b", and "c" are incorrect, per above.

QUESTION NO: 4
In 1992, Anchor, Chain, and Hook created ACH Associates, a general partnership. The partners orally
agreed that they would work full time for the partnership and would distribute profits based on their capital
contributions. Anchor contributed $5,000; Chain $10,000; and Hook $15,000.
For the year ended December 31, 1993, ACH Associates had profits of $60,000 that were distributed to
the partners. During 1994, ACH Associates was operating at a loss. In September 1994, the partnership
dissolved.
In October 1994, Hook contracted in writing with Ace Automobile Co. to purchase a car for the partnership.
Hook had previously purchased cars from Ace Automobile Co. for use by ACH Associates partners.
ACH
Associates did not honor the contract with Ace Automobile Co. and Ace Automobile Co. sued the partnership and the individual partners.
Determine whether (A) or (B) is correct. Select the answer that corresponds to the correct statement.
A. ACH Associates and Hook would be the only parties liable to pay any judgment recovered by Ace
Automobile Co.
B. Anchor, Chain, and Hook would be jointly and severally liable to pay any judgment recovered by
Ace
Automobile Co.
Answer: B
Explanation:
Choice "b" is correct. Since Ace brought suit against both the partnership and the individual partners, if
judgment is rendered against the partnership, all partners could be held jointly and severally liable.

QUESTION NO: 5
Which one of the following is not a characteristic of a negotiable certificate of deposit?
Negotiable
certificates of deposit:
A. Have a secondary market for investors.
B. Are regulated by the Federal Reserve System.
C. Are usually sold in denominations of a minimum of $100,000.
D. Have yields considerably greater than bankers' acceptances and commercial paper.
Answer: D
Explanation:
Choice "d" is correct. Negotiable CDs generally carry interest rates slightly lower than bankers' acceptances (which are drafts drawn on deposits at a bank) or commercial paper (which is unsecured debt issued by credit worthy customers).
Choice "a" is incorrect. Negotiable CDs have a formal secondary market.
Choice "b" is incorrect. Negotiable CDs are a product of the banking industry, which is regulated by the
Federal Reserve Board.
Choice "c" is incorrect. Negotiable CDs are usually sold in denominations of a minimum of $100,000.

Huawei H23-211_V1.0 - なぜと言うのは、我々社の専門家は改革に応じて問題の更新と改善を続けていくのは出発点から勝つからです。 NewValidDumpsのAICPA SAP C_TS462_2022問題集は専門家たちが数年間で過去のデータから分析して作成されて、試験にカバーする範囲は広くて、受験生の皆様のお金と時間を節約します。 IT領域により良く発展したいなら、AICPA Salesforce Advanced-Administrator-JPNのような試験認定資格を取得するのは重要なことです。 それで、我々社の無料のAICPA EMC D-CI-DS-23デモを参考して、あなたに相応しい問題集を入手します。 ISTQB CTAL-TTA問題集は唯一無にな参考資料です。

Updated: May 26, 2022

BECテストトレーニング、BEC日本語講座 - Aicpa BECソフトウエア

PDF問題と解答

試験コード:BEC
試験名称:CPA Business Environment and Concepts
最近更新時間:2024-05-18
問題と解答:全 530
AICPA BEC 試験対策書

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模擬試験

試験コード:BEC
試験名称:CPA Business Environment and Concepts
最近更新時間:2024-05-18
問題と解答:全 530
AICPA BEC 試験解答

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オンライン版

試験コード:BEC
試験名称:CPA Business Environment and Concepts
最近更新時間:2024-05-18
問題と解答:全 530
AICPA BEC 資格勉強

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BEC 対応受験