BEC試験勉強攻略 資格取得

どんな業界で自分に良い昇進機会があると希望する職人がとても多いと思って、IT業界にも例外ではありません。ITの専門者はAICPAのBEC試験勉強攻略認定試験があなたの願望を助けって実現できるのがよく分かります。NewValidDumpsはあなたの夢に実現させるサイトでございます。 NewValidDumpsのAICPAのBEC試験勉強攻略認証試験について最新な研究を完成いたしました。無料な部分ダウンロードしてください。 それは受験者にとって重要な情報です。

AICPA Certification BEC これは多くの受験生に証明されたことです。

AICPA Certification BEC試験勉強攻略 - CPA Business Environment and Concepts 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。 NewValidDumpsのAICPAのBEC 合格内容試験トレーニング資料を購入しましたから。すると、AICPAのBEC 合格内容試験に合格する実力を持つようになりました。

早速買いに行きましょう。NewValidDumpsのAICPAのBEC試験勉強攻略試験トレーニング資料を使ったら、君のAICPAのBEC試験勉強攻略認定試験に合格するという夢が叶えます。なぜなら、それはAICPAのBEC試験勉強攻略認定試験に関する必要なものを含まれるからです。

AICPA BEC試験勉強攻略 - IT認定試験には多くの種類があります。

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試験勉強攻略問題集で、最も安全な購入保障で、最もタイムリーなAICPAのBEC試験勉強攻略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試験勉強攻略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試験勉強攻略試験のソフトウェアです。

最近、AICPA BEC試験勉強攻略試験の認証資格がとても人気があるようになりましたが、受験したいですか。現在の社会で人材があちこちいます。

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.

PMI PMP-KR - 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。 Microsoft MB-800 - NewValidDumpsは君にとってベストな選択になります。 自分の能力を証明するために、Salesforce Salesforce-AI-Associate試験に合格するのは不可欠なことです。 Splunk SPLK-2003 - 他のネットでの資料はそれと比べるすらもできません。 Huawei H13-313_V1.0 - 我々NewValidDumpsは一番行き届いたアフタサービスを提供します。

Updated: May 26, 2022

BEC試験勉強攻略 & BEC合格内容、BEC合格対策

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:2024-05-13
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:2024-05-13
問題と解答:全 530
AICPA BEC 関連復習問題集

  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:2024-05-13
問題と解答:全 530
AICPA BEC ウェブトレーニング

  ダウンロード


 

BEC 試験関連赤本