では、NewValidDumpsのウェブサイトへ来てもっと多くの情報をブラウズすることもできます。それに、BEC日本語サンプル問題集の一部を試用することもできます。そうすると、この参考書が確かにあなたが楽に試験に合格する保障ということをきっと知るようになります。 自分の能力を証明するために、BEC日本語サンプル試験に合格するのは不可欠なことです。弊社のBEC日本語サンプル真題を入手して、試験に合格する可能性が大きくなります。 もし試験の準備を十分にしたかどうかを確認したいなら、ソフトウェア版のBEC日本語サンプル問題集を利用して自分のレベルをテストしてください。

AICPA Certification BEC そうすれば、わかりやすく、覚えやすいです。

AICPA Certification BEC日本語サンプル - CPA Business Environment and Concepts あなたは試験の最新バージョンを提供することを要求することもできます。 弊社の専門家は経験が豊富で、研究した問題集がもっとも真題と近づいて現場試験のうろたえることを避けます。AICPA BEC 専門試験認証試験を通るために、いいツールが必要です。

BEC日本語サンプル認定試験の資格を取得するのは容易ではないことは、すべてのIT職員がよくわかっています。しかし、BEC日本語サンプル認定試験を受けて資格を得ることは自分の技能を高めてよりよく自分の価値を証明する良い方法ですから、選択しなければならならないです。ところで、受験生の皆さんを簡単にIT認定試験に合格させられる方法がないですか。

AICPA BEC日本語サンプル - AICPAの試験はどうですか。

AICPAのBEC日本語サンプル認定試験に受かるのはあなたの技能を検証することだけでなく、あなたの専門知識を証明できて、上司は無駄にあなたを雇うことはしないことの証明書です。当面、IT業界でAICPAのBEC日本語サンプル認定試験の信頼できるソースが必要です。NewValidDumpsはとても良い選択で、BEC日本語サンプルの試験を最も短い時間に縮められますから、あなたの費用とエネルギーを節約することができます。それに、あなたに美しい未来を作ることに助けを差し上げられます。

NewValidDumpsを選んび、成功を選びます。NewValidDumpsのAICPAのBEC日本語サンプル試験トレーニング資料は豊富な経験を持っているIT専門家が研究したもので、問題と解答が緊密に結んでいるものです。

BEC PDF DEMO:

QUESTION NO: 1
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: 2
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: 3
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: 4
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.

QUESTION NO: 5
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.

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Updated: May 26, 2022