BEC更新版 資格取得

NewValidDumpsのAICPAのBEC更新版問題集を購入するなら、君がAICPAのBEC更新版認定試験に合格する率は100パーセントです。あなたはNewValidDumps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。AICPAのBEC更新版認定試験に合格することはきっと君の職業生涯の輝い将来に大変役に立ちます。 あなたは自信満々にAICPAのBEC更新版試験に参加することができます。やってみて購入します。 購入した前の無料の試み、購入するときのお支払いへの保障、購入した一年間の無料更新AICPAのBEC更新版試験に失敗した全額での返金…これらは我々のお客様への承諾です。

AICPA Certification BEC できるだけ100%の通過率を保証使用にしています。

AICPA Certification BEC更新版 - CPA Business Environment and Concepts それで、「就職難」の場合には、他の人々と比べて、あなたはずっと優位に立つことができます。 ただ、社会に入るIT卒業生たちは自分能力の不足で、BEC 日本語受験攻略試験向けの仕事を探すのを悩んでいますか?それでは、弊社のAICPAのBEC 日本語受験攻略練習問題を選んで実用能力を速く高め、自分を充実させます。その結果、自信になる自己は面接のときに、面接官のいろいろな質問を気軽に回答できて、順調にBEC 日本語受験攻略向けの会社に入ります。

我々社のAICPA BEC更新版問題集を購入するかどうかと疑問があると、弊社NewValidDumpsのBEC更新版問題集のサンプルをしてみるのもいいことです。試用した後、我々のBEC更新版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。なぜと言うのは、我々社の専門家は改革に応じて問題の更新と改善を続けていくのは出発点から勝つからです。

また、AICPA BEC更新版問題集は的中率が高いです。

多分、BEC更新版テスト質問の数が伝統的な問題の数倍である。AICPA BEC更新版試験参考書は全ての知識を含めて、全面的です。そして、BEC更新版試験参考書の問題は本当の試験問題とだいたい同じことであるとわかります。BEC更新版試験参考書があれば,ほかの試験参考書を勉強する必要がないです。

NewValidDumpsを選られば、成功しましょう。わずか数年の中に、AICPA BEC更新版認定試験がたくさんの人の日常生活にとても大きい影響を与えています。

BEC PDF DEMO:

QUESTION NO: 1
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: 2
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: 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
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: 5
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.

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Updated: May 26, 2022

BEC更新版 & Aicpa CPA Business Environment And Conceptsテスト模擬問題集

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:2024-04-28
問題と解答:全 530
AICPA BEC 模試エンジン

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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:2024-04-28
問題と解答:全 530
AICPA BEC 試験勉強書

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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:2024-04-28
問題と解答:全 530
AICPA BEC 再テスト

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BEC 資格参考書