BEC練習問題 資格取得

我々はあなたに提供するのは最新で一番全面的なAICPAのBEC練習問題問題集で、最も安全な購入保障で、最もタイムリーなAICPAのBEC練習問題試験のソフトウェアの更新です。無料デモはあなたに安心で購入して、購入した後1年間の無料AICPAのBEC練習問題試験の更新はあなたに安心で試験を準備することができます、あなたは確実に購入を休ませることができます私たちのソフトウェアを試してみてください。もちろん、我々はあなたに一番安心させるのは我々の開発する多くの受験生に合格させるAICPAのBEC練習問題試験のソフトウェアです。 AICPAのBEC練習問題認定試験に合格するのは簡単なことではありませんか。NewValidDumpsのAICPAのBEC練習問題試験トレーニング資料を選ぶなら、一回で認定試験に合格するの可能性は高いです。 AICPAのBEC練習問題試験に失敗しても、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。

あなたはBEC練習問題試験のいくつかの知識に迷っています。

NewValidDumpsのAICPAのBEC - CPA Business Environment and Concepts練習問題試験問題資料は質が良くて値段が安い製品です。 BEC 資格問題集はAICPAのひとつの認証で、BEC 資格問題集がAICPAに入るの第一歩として、BEC 資格問題集「CPA Business Environment and Concepts」試験がますます人気があがって、BEC 資格問題集に参加するかたもだんだん多くなって、しかしBEC 資格問題集認証試験に合格することが非常に難しいで、君はBEC 資格問題集に関する試験科目の問題集を購入したいですか?

NewValidDumpsのAICPAのBEC練習問題試験トレーニング資料はIT人員の皆さんがそんな目標を達成できるようにヘルプを提供して差し上げます。NewValidDumpsのAICPAのBEC練習問題試験トレーニング資料は100パーセントの合格率を保証しますから、ためらわずに決断してNewValidDumpsを選びましょう。AICPAのBEC練習問題認定試験は実は技術専門家を認証する試験です。

AICPA BEC練習問題 - 私の夢は最高のIT専門家になることです。

AICPA BEC練習問題認証試験に合格することが簡単ではなくて、AICPA BEC練習問題証明書は君にとってはIT業界に入るの一つの手づるになるかもしれません。しかし必ずしも大量の時間とエネルギーで復習しなくて、弊社が丹精にできあがった問題集を使って、試験なんて問題ではありません。

あなたの夢は何ですか。あなたのキャリアでいくつかの輝かしい業績を行うことを望まないのですか。

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
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: 3
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: 4
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: 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.

Amazon SOA-C02 - NewValidDumpsが持つべきなIT問題集を提供するサイトでございます。 NewValidDumpsのMicrosoft MB-310J教材を購入したら、あなたは一年間の無料アップデートサービスを取得しました。 Snowflake ARA-R01 - でもたくさんの方法があって、最も少ない時間をエネルギーをかかるのは最高です。 Cisco 820-605 - もちろんありますよ。 NewValidDumpsのAICPAのHuawei H31-311_V2.5の認証したカバー率は100パーセントに達したのですから、弊社の問題と解答を利用する限り、あなたがきっと気楽に試験に合格することを保証します。

Updated: May 26, 2022

BEC練習問題 & Aicpa CPA Business Environment And Concepts試験攻略

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:2024-05-18
問題と解答:全 530
AICPA BEC 一発合格

  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:2024-05-18
問題と解答:全 530
AICPA BEC 関連合格問題

  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:2024-05-18
問題と解答:全 530
AICPA BEC 模擬問題集

  ダウンロード


 

BEC 試験関連赤本