BEC復習時間 資格取得

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AICPA Certification BEC 今はそのようにしていますか。

AICPA Certification BEC復習時間 - CPA Business Environment and Concepts IT認証は同業種の欠くことができないものになりました。 おかげで試験に合格しました。」という声がよく聞こえています。

NewValidDumpsに会ったら、最高のトレーニング資料を見つけました。NewValidDumpsのAICPAのBEC復習時間試験トレーニング資料を持っていたら、試験に対する充分の準備がありますから、安心に利用したください。NewValidDumpsは優れたIT情報のソースを提供するサイトです。

AICPA BEC復習時間 - もっと多くの認可と就職機会を貰いたいのですか。

時間とお金の集まりより正しい方法がもっと大切です。AICPAのBEC復習時間試験のために勉強していますなら、NewValidDumpsの提供するAICPAのBEC復習時間試験ソフトはあなたの選びの最高です。我々の目的はあなたにAICPAのBEC復習時間試験に合格することだけです。試験に失敗したら、弊社は全額で返金します。我々の誠意を信じてください。あなたが順調に試験に合格するように。

あなたは各バーションのAICPAのBEC復習時間試験の資料をダウンロードしてみることができ、あなたに一番ふさわしいバーションを見つけることができます。暇な時間だけでAICPAのBEC復習時間試験に合格したいのですか。

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
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: 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

BEC復習時間、Aicpa BECリンクグローバル - 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:2024-05-18
問題と解答:全 530
AICPA BEC 復習対策書

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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:2024-05-18
問題と解答:全 530
AICPA BEC 関連資料

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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:2024-05-18
問題と解答:全 530
AICPA BEC 日本語版参考書

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BEC 試験番号