我々の承諾だけでなく、お客様に最も全面的で最高のサービスを提供します。AICPAのBEC日本語認定の購入の前にあなたの無料の試しから、購入の後での一年間の無料更新まで我々はあなたのAICPAのBEC日本語認定試験に一番信頼できるヘルプを提供します。AICPAのBEC日本語認定試験に失敗しても、我々はあなたの経済損失を減少するために全額で返金します。 試験がたいへん難しいですから悩んでいるのですか。試験を申し込みたいですが、合格できないことが心配します。 自分の能力を証明するために、BEC日本語認定試験に合格するのは不可欠なことです。

AICPA Certification BEC アフターサービスは会社を評価する重要な基準です。

AICPA Certification BEC日本語認定 - CPA Business Environment and Concepts 今の社会の中で、ネット上で訓練は普及して、弊社は試験問題集を提供する多くのネットの一つでございます。 あなたの試験準備にヘルプを提供するのは常にあります。すべてのバーションは無料のデモを提供します。

NewValidDumpsは実際の環境で本格的なAICPAのBEC日本語認定「CPA Business Environment and Concepts」の試験の準備過程を提供しています。もしあなたは初心者若しくは専門的な技能を高めたかったら、NewValidDumpsのAICPAのBEC日本語認定「CPA Business Environment and Concepts」の試験問題があなたが一歩一歩自分の念願に近くために助けを差し上げます。試験問題と解答に関する質問があるなら、当社は直後に解決方法を差し上げます。

AICPA BEC日本語認定 - 「信仰は偉大な感情で、創造の力になれます。

最も少ない時間とお金でAICPA　BEC日本語認定認定試験に高いポイントを取得したいですか。短時間で一度に本当の認定試験に高いポイントを取得したいなら、我々NewValidDumpsのAICPA　BEC日本語認定日本語対策問題集は絶対にあなたへの最善なオプションです。このいいチャンスを把握して、NewValidDumpsのBEC日本語認定試験問題集の無料デモをダウンロードして勉強しましょう。

最近、AICPAのBEC日本語認定試験は非常に人気のある認定試験です。あなたもこの試験の認定資格を取得したいのですか。

BEC PDF DEMO:

QUESTION NO: 1
If a firm increases its cash balance by issuing additional shares of common stock, working capital:
A. Remains unchanged and the current ratio remains unchanged.
B. Increases and the current ratio remains unchanged.
C. Increases and the current ratio decreases.
D. Increases and the current ratio increases.
Answer: D
Explanation:
Choice "d" is correct. If a firm increases its cash balance by issuing additional shares of common stock,
working capital increases and the current ratio increases.

QUESTION NO: 2
A working capital technique that increases the payable float and, therefore, delays the outflow of cash is:
A. Concentration banking.
B. A draft.
C. A lock-box system.
D. The use of a local post office box.
Answer: B
Explanation:
Choice "b" is correct. A draft is a working capital technique that increases the payable float and, therefore,
delays the outflow of cash.
Each of the three following choices accelerate the flow of cash and/or data:
Choice "a" is incorrect. Concentration banking automatically channels funds from every source of the business into a single usable account, thus quickly identifying available funds each day, and moving them
to accounts that have funding requirements that day, and investing the remainder in short-term, interestbearing instruments until needed.
Choice "c" is incorrect. A lock-box system is simply a central collection location that receives payment checks (generally, the bank where a central checking account is maintained by the firm).
Choice "d" is incorrect. The use of a local post office box allows more rapid access to mail than actual delivery to a street address.

QUESTION NO: 3
Youngsten Electric is contemplating new projects for the next year that will require
$30,000,000 of new
financing. In keeping with its capital structure, Youngsten plans to use debt & equity financing as follows:
* Issue $10,000,000 of 20-year bonds at a price of 101.5, with a coupon of 10%, and flotation costs of
2 .5% of par value.
* Use internal funds generated from earnings of $20,000,000.
The equity market is expected to earn 15%. U.S. treasury bonds currently are yielding 9%. The beta coefficient for Youngsten's common stock is estimated to be .8. Youngsten is subject to a 40% corporate
income tax rate. Youngsten has a price/earnings ratio of 10, a constant dividend payout ratio of 40%, and
an expected growth rate of 12%.
An analysis of Youngsten's planned equity financing using Capital Asset Pricing Model (or Security
Market Line) would incorporate only the:
A. Expected market earnings, the current U.S. Treasury bond yield, and the beta coefficient.
B. Expected market earnings and the price' earnings ratio.
C. Current U.S. Treasury bond yield, the price/earnings ratio, and the beta coefficient.
D. Current U.S. Treasury bond yield and the dividend payout ratio.
Answer: A
Explanation:
Choice "a" is correct. The capital asset pricing model formula is:
R = RF + B (RM-RF)
Where:
R = Required return rate on equity
RF = Risk free rate earned on U.S. treasury bonds.
B = Beta coefficient
RM = Expected market return (earnings).
Choices "b", "c", and "d" are incorrect, per the above Explanation:.

QUESTION NO: 4
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.

QUESTION NO: 5
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.

Microsoft SC-200J参考資料は多くの人の絶対いい選択です。 SAP P-SAPEA-2023 - 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。 AICPA ISACA CISA-JPN認証試験を通るために、いいツールが必要です。 Microsoft PL-300J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。 NewValidDumpsはAICPAのEMC D-GAI-F-01「CPA Business Environment and Concepts」の認証試験の合格率を高めるのウエブサイトで、NewValidDumps中のIT業界の専門家が研究を通じてAICPAのEMC D-GAI-F-01の認証試験について問題集を研究し続けています。

Updated: May 26, 2022