NewValidDumpsの経験豊富な専門家チームはAICPAのBEC合格対策認定試験に向かって専門性の問題集を作って、とても受験生に合っています。NewValidDumpsの商品はIT業界中で高品質で低価格で君の試験のために専門に研究したものでございます。 できるだけ100％の通過率を保証使用にしています。NewValidDumpsは多くの受験生を助けて彼らにAICPAのBEC合格対策試験に合格させることができるのは我々専門的なチームがAICPAのBEC合格対策試験を研究して解答を詳しく分析しますから。 BEC合格対策はAICPAの一つ重要な認証試験で多くのIT専門スタッフが認証される重要な試験です。

AICPA Certification BEC 暇の時間を利用して勉強します。

AICPA Certification BEC合格対策 - CPA Business Environment and Concepts NewValidDumpsを利用したら分かります。 多分、BEC 試験感想テスト質問の数が伝統的な問題の数倍である。AICPA　BEC 試験感想試験参考書は全ての知識を含めて、全面的です。

この試験に受かるのは難しいですが、大丈夫です。私はNewValidDumpsのAICPAのBEC合格対策試験トレーニング資料を選びましたから。私が自分の夢を実現することを助けられますから。

例えばAICPA BEC合格対策日本語問題集などいろいろあります。

我々は受験生の皆様により高いスピードを持っているかつ効率的なサービスを提供することにずっと力を尽くしていますから、あなたが貴重な時間を節約することに助けを差し上げます。NewValidDumps AICPAのBEC合格対策試験問題集はあなたに問題と解答に含まれている大量なテストガイドを提供しています。インターネットで時勢に遅れないBEC合格対策勉強資料を提供するというサイトがあるかもしれませんが、NewValidDumpsはあなたに高品質かつ最新のAICPAのBEC合格対策トレーニング資料を提供するユニークなサイトです。NewValidDumpsの勉強資料とAICPAのBEC合格対策に関する指導を従えば、初めてAICPAのBEC合格対策認定試験を受けるあなたでも一回で試験に合格することができます。

まだ何を待っているのでしょうか？AICPAのBEC合格対策の初心者なので、悩んでいますか？ NewValidDumpsは君の困難を解決できます。

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.

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Updated: May 26, 2022