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その中で、BEC試験資料認定試験は最も重要な一つです。

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AICPA BEC試験資料 - それは正確性が高くて、カバー率も広いです。

IT業界で働いているあなたにとってのAICPAのBEC試験資料試験の重要性を知っていますから、我々はあなたを助けられるAICPAのBEC試験資料ソフトを開発しました。我々はあなたにすべての資料を探して科学的に分析しました。これらをするのはあなたのAICPAのBEC試験資料試験を準備する圧力を減少するためです。

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BEC PDF DEMO:

QUESTION NO: 1
A limited liability partnership must:
A. File registration documents with the state in which it is formed.
B. Hold all partners personally liable for all debts and liabilities of the partnership and partners.
C. Carry no less than one hundred thousand dollars of property insurance.
D. Not have partners with professional licenses.
Answer: A
Explanation:
Choice "a" is correct. Rule: To have limited liability, an LLP must file with the state a registration statement
usually referred to as Articles of LLP. It is generally designed for professionals who desire to be partners
with other like professionals and yet not have liability for the malpractice of their partners. Some states
require that personal liability insurance (not property insurance) be carried to protect those harmed by the
professionals' malpractice. Choices "b", "c", and "d" are incorrect, per the above rule.

QUESTION NO: 2
Demand for a product tends to be price inelastic if:
A. The product is considered a luxury item.
B. Few good complements for the product are available.
C. People spend a large share of their income on the product.
D. Few good substitutes are available for the product.
Answer: D
Explanation:
Choice "d" is correct. Demand for a product tends to be price inelastic if few good substitutes are available
for the product. Even if price increases, consumers are then unable to switch to substitute goods, because there aren't any.
Choice "a" is incorrect. Luxury items may have good substitutes available.
Choice "b" is incorrect. Complementary goods are those whose demand fluctuates in unison; substitute
goods are more relevant here.
Choice "c" is incorrect. If consumers spend a large share of their income on the product, they will be very
sensitive to any price changes and hence product demand would be more "elastic."

QUESTION NO: 3
Which of the following statements regarding the existence of substitute products is true?
A. The impact of substitutes will have more of an effect on the competitive environment of a firm if the
substitutes are readily available for customers to obtain.
B. When the cost of buyers switching to new products is high, the effect of substitutes on the competitive
environment of a firm is high.
C. If many close substitutes exist, buyers have little choice of products and may be willing to pay a higher
price for the products that are available.
D. If substitutes have equal performance and are priced at or below the firm's product, the competitive
force of substitutes with respect to the firm is weak.
Answer: A
Explanation:
Choice "a" is correct. The impact of substitutes will have more of an effect on the competitive environment
of a firm if the substitutes are readily available to consumers.
Choice "b" is incorrect. When the cost of buyers switching to new products is low (not high), the effect of
substitutes on the competitive environment of a firm is high.
Choice "c" is incorrect. If few (not many close) substitutes exist, buyers have little choice of products and
may be willing to pay a higher price for the products that are available.
Choice "d" is incorrect. If substitutes have equal performance and are priced at or below the firm's product,
the competitive force of substitutes with respect to the firm is strong (not weak).

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
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.

Oracle 1z1-071-JPN - PDF版、ソフト版、オンライン版があります。 AICPAのCIPS L3M3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CIPS L3M3試験に一番信頼できるヘルプを提供します。 業界で有名なAICPA Huawei H19-438_V1.0問題集販売会社として、購入意向があると、我々の商品を選んでくださいませんか。 BICSI DCDC-003.1 - 社会と経済の発展につれて、多くの人はIT技術を勉強します。 だから、我々社のAICPA Oracle 1z1-808-KR問題集のさまざまなバージョンを安心に購買できます。

Updated: May 26, 2022

BEC試験資料 - Aicpa BEC試験勉強過去問 & 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:2024-05-06
問題と解答:全 530
AICPA BEC 試験復習

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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:2024-05-06
問題と解答:全 530
AICPA BEC 試験内容

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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:2024-05-06
問題と解答:全 530
AICPA BEC 対応問題集

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BEC ファンデーション