NewValidDumpsは多くの受験生を助けて彼らにAICPAのBEC問題と解答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問題と解答試験を研究して解答を詳しく分析しますから。試験が更新されているうちに、我々はAICPAのBEC問題と解答試験の資料を更新し続けています。できるだけ100％の通過率を保証使用にしています。 現在の社会の中で優秀なIT人材が揃て、競争も自ずからとても大きくなって、だから多くの方はITに関する試験に参加してIT業界での地位のために奮闘しています。BEC問題と解答は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。 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問題と解答向けの会社に入ります。

AICPA Certification BEC しかも値段が手頃です。

多分、BEC - CPA Business Environment and Concepts問題と解答テスト質問の数が伝統的な問題の数倍である。 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 問題トレーリング試験トレーニング資料を選びましたから。

AICPAのBEC問題と解答の認定試験に合格すれば、就職機会が多くなります。この試験に合格すれば君の専門知識がとても強いを証明し得ます。AICPAのBEC問題と解答の認定試験は君の実力を考察するテストでございます。

AICPA BEC問題と解答 - まだ何を待っているのでしょうか？

NewValidDumpsが提供したAICPAのBEC問題と解答トレーニング資料を利用したら、AICPAのBEC問題と解答認定試験に受かることはたやすくなります。NewValidDumpsがデザインしたトレーニングツールはあなたが一回で試験に合格することにヘルプを差し上げられます。 NewValidDumpsのAICPAのBEC問題と解答トレーニング資料即ち問題と解答をダウンロードする限り、気楽に試験に受かることができるようになります。まだ困っていたら、我々の試用版を使ってみてください。ためらわずに速くあなたのショッピングカートに入れてください。でないと、絶対後悔しますよ。

激変なネット情報時代で、質の良いAICPAのBEC問題と解答問題集を見つけるために、あなたは悩むことがありませんか。私たちは君がNewValidDumpsを選ぶことと正確性の高いAICPAのBEC問題と解答問題集を祝っています。

BEC PDF DEMO:

QUESTION NO: 1
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: 2
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: 3
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: 4
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.

QUESTION NO: 5
The president of a company has signed a $10 million contract with a construction company to build a new
corporate office. Which of the following corporate documents sets forth the scope of authority under which
this transaction is governed?
A. Certificate of Incorporation.
B. Charter.
C. Bylaws.
D. Proxy statement.
Answer: C
Explanation:
Choice "c" is correct. The bylaws usually contain the rules for running the corporation. Choices "a" and "b"
are incorrect. These are possible choices, but not as good an answer as "c". A corporation's articles of incorporation (called a charter in a few states) must set out certain information relevant to formation of the
corporation, but it may include any other information that it is not illegal. However, usually details about
intracorporate power are set out in bylaws rather than in the articles or charter.
Choice "d" is incorrect. A proxy statement is a request to shareholders to allow their shares to be voted by
a specified person in a specified way. It has nothing to do with a corporate president's authority.

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Updated: May 26, 2022