BEC学習指導 資格取得

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AICPA Certification BEC できるだけ100%の通過率を保証使用にしています。

その中の一部は暇な時間だけでAICPAのBEC - CPA Business Environment and Concepts学習指導試験を準備します。 ただ、社会に入るIT卒業生たちは自分能力の不足で、BEC 試験勉強過去問試験向けの仕事を探すのを悩んでいますか?それでは、弊社のAICPAのBEC 試験勉強過去問練習問題を選んで実用能力を速く高め、自分を充実させます。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 試験勉強過去問向けの会社に入ります。

そのほかに、我々はあなたの個人情報の安全性を保証します。AICPAのBEC学習指導試験の資料についてあなたは何か問題があったら、それとも、ほかの試験ソフトに興味があったら、直ちにオンラインで我々を連絡したり、メールで問い合わせたりすることができます。我々は尽力してあなたにAICPAのBEC学習指導試験に合格させます。

我々AICPA BEC学習指導問題集を利用し、試験に参加しましょう。

多分、BEC学習指導テスト質問の数が伝統的な問題の数倍である。AICPA BEC学習指導試験参考書は全ての知識を含めて、全面的です。そして、BEC学習指導試験参考書の問題は本当の試験問題とだいたい同じことであるとわかります。BEC学習指導試験参考書があれば,ほかの試験参考書を勉強する必要がないです。

あなたはまだ躊躇しているなら、NewValidDumpsのBEC学習指導問題集デモを参考しましょ。なにごとによらず初手は难しいです、どのようにAICPA BEC学習指導試験への復習を始めて悩んでいますか。

BEC PDF DEMO:

QUESTION NO: 1
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: 2
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: 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
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.

QUESTION NO: 5
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.

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Updated: May 26, 2022

BEC学習指導 - Aicpa CPA Business Environment And Concepts日本語版復習資料

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:2024-06-09
問題と解答:全 530
AICPA BEC 資格取得

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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:2024-06-09
問題と解答:全 530
AICPA BEC 関連復習問題集

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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:2024-06-09
問題と解答:全 530
AICPA BEC ウェブトレーニング

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BEC 試験関連情報