BEC日本語試験対策 資格取得

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AICPA Certification BEC きっと君に失望させないと信じています。

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BEC PDF DEMO:

QUESTION NO: 1
An increase in government spending will tend to cause:
A. Real GDP to fall and unemployment to rise.
B. Real GDP to rise and unemployment to fall.
C. Real GDP to rise and unemployment to rise.
D. Real GDP to fall and unemployment to fall.
Answer: B
Explanation:
Choice "b" is correct. An increase in government spending causes an increase in aggregate demand
(i.e.,
causes the aggregate demand curve to shift right). As a result, an increase in government spending causes real GDP to rise and unemployment to fall.
Choice "a" is incorrect. Real GDP will rise, not fall.
Choice "c" is incorrect. Unemployment will fall, not rise.
Choice "d" is incorrect. Real GDP will rise, not fall.

QUESTION NO: 2
Which of the following is incorrect with regard to value chain analysis?
A. Value chain analysis must be used in conjunction with the strategic plan of the organization.
B. Value chain analysis is critical to assessing the competitive advantage of a firm.
C. Value chain analysis is a strategic tool that assists the firm in determining how important the perceived
value of the buyers is with respect to the market the firm operates in.
D. The value chain starts with the firm and goes all the way through to the end users of the product.
Answer: D
Explanation:
Choice "d" is an incorrect statement and the correct choice. The best description of a value chain is that
value starts with the suppliers who provide the raw materials for a production process, continues with the
firm and its strategic plan, continues with the value created by the customers, and then ends with th e
disposal and recycling of the materials.
Choices "a", "b", and "c" are incorrect, as all are correct statements with regard to value chain analysis.

QUESTION NO: 3
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.

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
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.

CompTIA 220-1102 - がむしゃらに試験に関連する知識を勉強しているのですか。 Microsoft MS-900-JPN - NewValidDumpsが提供した資料は最も全面的で、しかも更新の最も速いです。 なぜなら、それはAICPAのMicrosoft AZ-104J認定試験に関する必要なものを含まれるからです。 NewValidDumpsが提供した教材を勉強ツルとしてAICPAのMicrosoft MB-230認定試験に合格するのはとても簡単です。 Salesforce B2B-Commerce-Developer - それは正確性が高くて、カバー率も広いです。

Updated: May 26, 2022

BEC日本語試験対策、Aicpa BEC認定デベロッパー & 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:2024-03-28
問題と解答:全 530
AICPA BEC 復習問題集

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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:2024-03-28
問題と解答:全 530
AICPA BEC 資格準備

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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:2024-03-28
問題と解答:全 530
AICPA BEC 問題と解答

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BEC 模擬解説集