BEC全真模擬試験 資格取得

あなたが仕事を求める競争力を高めて、自分の技術レベルに合わせている技術職を取って、気楽にホワイトカラー労働者になって高い給料を取ることをお祈りします。NewValidDumpsがAICPAのBEC全真模擬試験のサンプルの問題のダウンロードを提供して、あなはリスクフリーの購入のプロセスを体験することができます。これは試用の練習問題で、あなたにインタフェースの友好、問題の質と購入する前の価値を見せます。 そうすれば、あなたは簡単にBEC全真模擬試験復習教材のデモを無料でダウンロードできます。そして、あなたはBEC全真模擬試験復習教材の三種類のデモをダウンロードできます。 もっと重要のことは、リアルな模擬練習はあなたがAICPAのBEC全真模擬試験試験に受かることに大きな助けになれます。

AICPA Certification BEC 成功したいのですか。

AICPA BEC - CPA Business Environment and Concepts全真模擬試験「CPA Business Environment and Concepts」認証試験に合格することが簡単ではなくて、AICPA BEC - CPA Business Environment and Concepts全真模擬試験証明書は君にとってはIT業界に入るの一つの手づるになるかもしれません。 誰もが成功する可能性があって、大切なのは選択することです。成功した方法を見つけるだけで、失敗の言い訳をしないでください。

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AICPA BEC全真模擬試験 - IT認定試験は様々あります。

AICPAのBEC全真模擬試験認定試験は実は技術専門家を認証する試験です。 AICPAのBEC全真模擬試験認定試験はIT人員が優れたキャリアを持つことを助けられます。優れたキャリアを持ったら、社会と国のために色々な利益を作ることができて、国の経済が継続的に発展していることを進められるようになります。全てのIT人員がそんなにられるとしたら、国はぜひ強くなります。NewValidDumpsのAICPAのBEC全真模擬試験試験トレーニング資料はIT人員の皆さんがそんな目標を達成できるようにヘルプを提供して差し上げます。NewValidDumpsのAICPAのBEC全真模擬試験試験トレーニング資料は100パーセントの合格率を保証しますから、ためらわずに決断してNewValidDumpsを選びましょう。

非常に人気があるAICPAの認定試験の一つとして、この試験も大切です。しかし、試験の準備をよりよくできるために試験参考書を探しているときに、優秀な参考資料を見つけるのはたいへん難しいことがわかります。

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

BEC全真模擬試験 & Aicpa CPA Business Environment And Concepts対応内容

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:2024-06-08
問題と解答:全 530
AICPA BEC 過去問無料

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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:2024-06-08
問題と解答:全 530
AICPA BEC 模擬試験サンプル

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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:2024-06-08
問題と解答:全 530
AICPA BEC 試験時間

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BEC 最新受験攻略