BEC復習教材 資格取得

現在IT技術会社に通勤しているあなたは、AICPAのBEC復習教材試験認定を取得しましたか?BEC復習教材試験認定は給料の増加とジョブのプロモーションに役立ちます。短時間でBEC復習教材試験に一発合格したいなら、我々社のAICPAのBEC復習教材資料を参考しましょう。また、BEC復習教材問題集に疑問があると、メールで問い合わせてください。 それはあなたがいつでも最新の試験資料を持てるということです。試験の目標が変わる限り、あるいは我々の勉強資料が変わる限り、すぐに更新して差し上げます。 だから、我々社は力の限りで弊社のAICPA BEC復習教材試験資料を改善し、改革の変更に応じて更新します。

AICPA Certification BEC 資料の整理に悩んでいますか。

AICPA Certification BEC復習教材 - CPA Business Environment and Concepts 試験の目標が変わる限り、あるいは我々の勉強資料が変わる限り、すぐに更新して差し上げます。 我々は弊社のソフトを通してあなたにAICPAのBEC 技術試験試験に合格する喜びを感じさせると希望しています。あなたの成功も我々NewValidDumpsの成功です。

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

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ただ、社会に入るIT卒業生たちは自分能力の不足で、BEC復習教材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復習教材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復習教材向けの会社に入ります。

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

BEC復習教材、Aicpa BECトレーニング資料 - 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:2024-06-04
問題と解答:全 530
AICPA BEC 学習体験談

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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:2024-06-04
問題と解答:全 530
AICPA BEC 実際試験

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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:2024-06-04
問題と解答:全 530
AICPA BEC 日本語版試験解答

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BEC 資格取得講座