BEC技術内容 資格取得

あなたはBEC技術内容試験に不安を持っていますか?BEC技術内容参考資料をご覧下さい。私たちのBEC技術内容参考資料は十年以上にわたり、専門家が何度も練習して、作られました。あなたに高品質で、全面的なBEC技術内容参考資料を提供することは私たちの責任です。 NewValidDumps のBEC技術内容試験トレーニング資料は特別にデザインしてできるだけあなたの仕事の効率を改善するのソフトです。NewValidDumpsは世界的にこの試験の合格率を最大限に高めることに力を尽くしています。 弊社の商品が好きなのは弊社のたのしいです。

AICPA Certification BEC NewValidDumpsを選んだら、成功への扉を開きます。

私たちのIT専門家は受験生のために、最新的なAICPAのBEC - CPA Business Environment and Concepts技術内容問題集を提供します。 NewValidDumpsはあなたが試験に合格するのを助けることができるだけでなく、あなたは最新の知識を学ぶのを助けることもできます。このような素晴らしい資料をぜひ見逃さないでください。

NewValidDumpsのAICPAのBEC技術内容試験トレーニング資料は正確性が高くて、カバー率が広くて、値段も安いです。君がうちの学習教材を購入した後、私たちは一年間で無料更新サービスを提供することができます。もしAICPAのBEC技術内容問題集は問題があれば、或いは試験に不合格になる場合は、全額返金することを保証いたします。

AICPA BEC技術内容 - 常々、時間とお金ばかり効果がないです。

学生時代に出てから、私たちはもっと多くの責任を持って勉強する時間は少なくなりました。IT業界で発展したいなら、AICPAのBEC技術内容試験のような国際的な試験に合格するのは重要です。我々NewValidDumpsはITエリートの皆さんの努力であなたにAICPAのBEC技術内容試験に速く合格する方法を提供します。PDF、オンライン、ソフトの3つのバーションのAICPAのBEC技術内容試験の資料は独自の長所があってあなたは我々のデモを利用してから自分の愛用する版を選ぶことができます。

試験が更新されているうちに、我々はAICPAのBEC技術内容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。

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.

ブームになるIT技術業界でも、多くの人はこういう悩みがあるんですから、AICPAのCisco 820-605の能力を把握できるのは欠かさせないない技能であると考えられます。 CompTIA PT0-002 - 自分の幸せは自分で作るものだと思われます。 試用した後、我々のSAP C-DBADM-2404問題集はあなたを試験に順調に合格させると信じられます。 あなたは弊社の高品質AICPA Splunk SPLK-2003試験資料を利用して、一回に試験に合格します。 IT領域により良く発展したいなら、AICPA SAP C-THR81-2311のような試験認定資格を取得するのは重要なことです。

Updated: May 26, 2022

BEC技術内容 - Aicpa BEC試験過去問 & 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:2024-05-19
問題と解答:全 530
AICPA BEC 試験勉強書

  ダウンロード


 

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:2024-05-19
問題と解答:全 530
AICPA BEC 試験番号

  ダウンロード


 

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:2024-05-19
問題と解答:全 530
AICPA BEC 資格参考書

  ダウンロード


 

BEC 過去問無料