BEC受験準備 資格取得

AICPAのBEC受験準備試験に合格することは容易なことではなくて、良い訓練ツールは成功の保証でNewValidDumpsは君の試験の問題を準備してしまいました。君の初めての合格を目標にします。 異なるバーションはあなたに違う体験を感じさせます。もちろん、どのバーションのAICPAのBEC受験準備試験の資料でも高品質です。 どんな業界で自分に良い昇進機会があると希望する職人がとても多いと思って、IT業界にも例外ではありません。

そのデモはBEC受験準備試験資料の一部を含めています。

AICPA Certification BEC受験準備 - CPA Business Environment and Concepts NewValidDumpsは優れたIT情報のソースを提供するサイトです。 AICPAのBEC 日本語参考の認定試験に合格すれば、就職機会が多くなります。NewValidDumpsはAICPAのBEC 日本語参考の認定試験の受験生にとっても適合するサイトで、受験生に試験に関する情報を提供するだけでなく、試験の問題と解答をはっきり解説いたします。

NewValidDumpsはIT認定試験を受験した多くの人々を助けました。また、受験生からいろいろな良い評価を得ています。NewValidDumpsのBEC受験準備問題集の合格率が100%に達することも数え切れない受験生に証明された事実です。

AICPA BEC受験準備 - 君の夢は1歩更に近くなります。

BEC受験準備認定試験に合格することは難しいようですね。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受験準備試験に合格するショートカットを教えてあげますから。あなたを試験に一発合格させる素晴らしいBEC受験準備試験に関連する参考書が登場しますよ。それはNewValidDumpsのBEC受験準備問題集です。気楽に試験に合格したければ、はやく試しに来てください。

NewValidDumpsの助けのもとで君は大量のお金と時間を费やさなくても復楽にAICPAのBEC受験準備認定試験に合格のは大丈夫でしょう。ソフトの問題集はNewValidDumpsが実際問題によって、テストの問題と解答を分析して出来上がりました。

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
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: 3
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: 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
An increase in government spending will tend to cause:
A. Real GDP to fall and unemployment to rise.
B. Real GDP to rise and unemployment to fall.
C. Real GDP to rise and unemployment to rise.
D. Real GDP to fall and unemployment to fall.
Answer: B
Explanation:
Choice "b" is correct. An increase in government spending causes an increase in aggregate demand
(i.e.,
causes the aggregate demand curve to shift right). As a result, an increase in government spending causes real GDP to rise and unemployment to fall.
Choice "a" is incorrect. Real GDP will rise, not fall.
Choice "c" is incorrect. Unemployment will fall, not rise.
Choice "d" is incorrect. Real GDP will rise, not fall.

PRINCE2 PRINCE2-Foundation-JPN - NewValidDumpsは君にとってベストな選択になります。 Nutanix NCP-MCI-6.5 - 。 NewValidDumpsのAICPAのEXIN PR2F-JPN試験トレーニング資料は試験問題と解答を含まれて、豊富な経験を持っているIT業種の専門家が長年の研究を通じて作成したものです。 CompTIA SK0-005J - 最新の資源と最新の動態が第一時間にお客様に知らせいたします。 我々の目的はあなたにAICPAのHP HP2-I59試験に合格することだけです。

Updated: May 26, 2022

BEC受験準備、Aicpa BEC全真問題集 & CPA Business Environment And Concepts

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:2024-05-14
問題と解答:全 530
AICPA BEC 問題無料

  ダウンロード


 

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:2024-05-14
問題と解答:全 530
AICPA BEC 日本語版復習指南

  ダウンロード


 

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:2024-05-14
問題と解答:全 530
AICPA BEC 合格記

  ダウンロード


 

BEC 関連日本語版問題集