試験を申し込みたいあなたは、いまどうやって試験に準備すべきなのかで悩んでいますか。そうだったら、下記のものを読んでください。いまBECテスト内容試験に合格するショートカットを教えてあげますから。 この問題集をミスすればあなたの大きな損失ですよ。長年にわたり、NewValidDumpsはずっとIT認定試験を受験する皆さんに最良かつ最も信頼できる参考資料を提供するために取り組んでいます。 もし不合格になったら、私たちは全額返金することを保証します。

AICPA Certification BEC 我々の誠意を信じてください。

AICPAのBEC - CPA Business Environment and Conceptsテスト内容問題集を購入したら、私たちは一年間で無料更新サービスを提供することができます。 自分のIT業界での発展を希望したら、AICPAのBEC 参考書試験に合格する必要があります。AICPAのBEC 参考書試験はいくつ難しくても文句を言わないで、我々NewValidDumpsの提供する資料を通して、あなたはAICPAのBEC 参考書試験に合格することができます。

あなたはNewValidDumpsの学習教材を購入した後、私たちは一年間で無料更新サービスを提供することができます。AICPAのBECテスト内容認定試験に合格することはきっと君の職業生涯の輝い将来に大変役に立ちます。NewValidDumpsを選ぶなら、君がAICPAのBECテスト内容認定試験に合格するということできっと喜んでいます。

AICPA BECテスト内容 - 我々のデモから感じられます。

現在IT技術会社に通勤しているあなたは、AICPAのBECテスト内容試験認定を取得しましたか？BECテスト内容試験認定は給料の増加とジョブのプロモーションに役立ちます。短時間でBECテスト内容試験に一発合格したいなら、我々社のAICPAのBECテスト内容資料を参考しましょう。また、BECテスト内容問題集に疑問があると、メールで問い合わせてください。

AICPAのBECテスト内容試験にリラクスで合格するのも可能性があります。我々NewValidDumpsの提供するAICPAのBECテスト内容試験のソフトを利用した多くのお客様はこのような感じがあります。

BEC PDF DEMO:

QUESTION NO: 1
Youngsten Electric is contemplating new projects for the next year that will require
$30,000,000 of new
financing. In keeping with its capital structure, Youngsten plans to use debt & equity financing as follows:
* Issue $10,000,000 of 20-year bonds at a price of 101.5, with a coupon of 10%, and flotation costs of
2 .5% of par value.
* Use internal funds generated from earnings of $20,000,000.
The equity market is expected to earn 15%. U.S. treasury bonds currently are yielding 9%. The beta coefficient for Youngsten's common stock is estimated to be .8. Youngsten is subject to a 40% corporate
income tax rate. Youngsten has a price/earnings ratio of 10, a constant dividend payout ratio of 40%, and
an expected growth rate of 12%.
An analysis of Youngsten's planned equity financing using Capital Asset Pricing Model (or Security
Market Line) would incorporate only the:
A. Expected market earnings, the current U.S. Treasury bond yield, and the beta coefficient.
B. Expected market earnings and the price' earnings ratio.
C. Current U.S. Treasury bond yield, the price/earnings ratio, and the beta coefficient.
D. Current U.S. Treasury bond yield and the dividend payout ratio.
Answer: A
Explanation:
Choice "a" is correct. The capital asset pricing model formula is:
R = RF + B (RM-RF)
Where:
R = Required return rate on equity
RF = Risk free rate earned on U.S. treasury bonds.
B = Beta coefficient
RM = Expected market return (earnings).
Choices "b", "c", and "d" are incorrect, per the above Explanation:.

QUESTION NO: 2
If a firm increases its cash balance by issuing additional shares of common stock, working capital:
A. Remains unchanged and the current ratio remains unchanged.
B. Increases and the current ratio remains unchanged.
C. Increases and the current ratio decreases.
D. Increases and the current ratio increases.
Answer: D
Explanation:
Choice "d" is correct. If a firm increases its cash balance by issuing additional shares of common stock,
working capital increases and the current ratio increases.

QUESTION NO: 3
A project's net present value, ignoring income tax considerations, is normally affected by the:
A. Proceeds from the sale of the asset to be replaced.
B. Carrying amount of the asset to be replaced by the project.
C. Amount of annual depreciation on the asset to be replaced.
D. Amount of annual depreciation on fixed assets used directly on the project.
Answer: A
Explanation:
Choice "a" is correct. A project's net present value is a function of current and future cash flows, including
proceeds from the sale of the old asset.
Choice "b" is incorrect. A project's net present value is a function of current and future cash flows.
The carrying amount of the asset does not affect cash flows.
Choice "c" is incorrect. A project's net present value is a function of current and future cash flows.
Depreciation is a noncash item and does not affect cash flows.
Choice "d" is incorrect. A project's net present value is a function of current and future cash flows.
Depreciation is a noncash item and does not affect cash flows.

QUESTION NO: 4
Corbin Inc. can issue three-month commercial paper with a face value of $1,000,000 for
$980,000.
Transaction costs would be $1,200. The effective annualized percentage cost of the financing, based on a
3 60-day year, would be:
A. 2.16%
B. 8.48%
C. 8.65%
D. 8.00%
Answer: C
Explanation:
Choice "c" is correct. The cost to issue the commercial paper is the $20,000 original issue discount ( $1 million - $980,000), plus transaction costs of $1,200 for a total of $21,200. Therefore, it costs $21,200 to
borrow $980,000 for 3 months. The 3-month interest cost is 2.16% ($21,200 / $980,000).
The annual interest cost is 8.65%
Choices "a", "b", and "d" are incorrect, per the above calculation.

QUESTION NO: 5
A working capital technique that increases the payable float and, therefore, delays the outflow of cash is:
A. Concentration banking.
B. A draft.
C. A lock-box system.
D. The use of a local post office box.
Answer: B
Explanation:
Choice "b" is correct. A draft is a working capital technique that increases the payable float and, therefore,
delays the outflow of cash.
Each of the three following choices accelerate the flow of cash and/or data:
Choice "a" is incorrect. Concentration banking automatically channels funds from every source of the business into a single usable account, thus quickly identifying available funds each day, and moving them
to accounts that have funding requirements that day, and investing the remainder in short-term, interestbearing instruments until needed.
Choice "c" is incorrect. A lock-box system is simply a central collection location that receives payment checks (generally, the bank where a central checking account is maintained by the firm).
Choice "d" is incorrect. The use of a local post office box allows more rapid access to mail than actual delivery to a street address.

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Updated: May 26, 2022