BEC資格トレーニング 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資格トレーニング問題集で、最も安全な購入保障で、最もタイムリーなAICPAのBEC資格トレーニング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資格トレーニング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資格トレーニング試験のソフトウェアです。 NewValidDumpsはIT領域の10年以上の認定経験を持っていますから、問題と解答に含まれています。BEC資格トレーニング試験に準備するためにインターネットで色々なトレーニングツールを見つけることができますが、NewValidDumps のBEC資格トレーニング試験資料は最も良いトレーニング資料です。 AICPAのBEC資格トレーニング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資格トレーニング試験に一番信頼できるヘルプを提供します。

AICPA Certification BEC 」とゴーリキーは述べました。

我々の開発するAICPAのBEC - CPA Business Environment and Concepts資格トレーニングソフトは最新で最も豊富な問題集を含めています。 IT業種で仕事しているあなたは、夢を達成するためにどんな方法を利用するつもりですか。実際には、IT認定試験を受験して認証資格を取るのは一つの良い方法です。

我々NewValidDumpsのITエリートと我々のAICPAのBEC資格トレーニング試験のソフトに満足するお客様は我々に自信を持たせます。あなたのAICPAのBEC資格トレーニング試験を準備する圧力を減少するのは我々の責任で、あなたにAICPAのBEC資格トレーニング試験に合格させるのは我々の目標です。我々はほぼ100%の通過率であなたに安心させます。

AICPA BEC資格トレーニング - NewValidDumpsから大変助かりました。

NewValidDumpsのAICPAのBEC資格トレーニング試験トレーニング資料は豊富な経験を持っているIT専門家が研究したものです。君がAICPAのBEC資格トレーニング問題集を購入したら、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。もしAICPAのBEC資格トレーニング問題集は問題があれば、或いは試験に不合格になる場合は、全額返金することを保証いたします。

70%の問題は解説がありますし、試験の内容を理解しやすいと助けます。常にAICPA BEC資格トレーニング試験に参加する予定があるお客様は「こちらの問題集には、全部で何問位、掲載されておりますか?」といった質問を提出しました。

BEC PDF DEMO:

QUESTION NO: 1
Lisa is a limited partner in a limited partnership. Jen, one of the other limited partners, is seeking to sell
her interest in the partnership to Karen and allow Karen to become a new limited partner. Which of the
following statements is true?
A. Lisa may engage in the management of the limited partnership without losing her limited liability.
B. Jen may transfer her interest and make Karen a new limited partner without the approval of the other partners.
C. Jen may withdraw from the limited partnership without giving notice to the partnership.
D. Lisa has a right to vote on the transferring of interest to and admission of Karen as a limited partner.
Answer: D
Explanation:
Choice "d" is correct. Limited partners have the right to vote on the transfer of interest and admission of a
new partner. Admission of a new partner requires unanimous consent. Choice "a" is incorrect. A limited
partner who acts as a general partner loses her limited liability status to those she acted as a general partner towards. Choice "b" is incorrect. Partners can freely transfer their interests in profits and losses to
third parties, but the third party cannot become a limited partner without the unanimous consent of the
other partners.
Choice "c" is incorrect. Limited partners must give 6 months notice of withdrawal in absence of an agreement to the contrary.

QUESTION NO: 2
The use of an accelerated method instead of the straight-line method of depreciation in computing the net
present value of a project has the effect of:
A. Raising the hurdle rate necessary to justify the project.
B. Lowering the net present value of the project.
C. Increasing the present value of the depreciation tax shield.
D. Increasing the cash outflows at the initial point of the project.
Answer: C
Explanation:
Rule: The greater the depreciation expense, the greater the depreciation tax shield.
Deprecation Tax Shield =
Depreciation Expense * Marginal Tax Rate
Choice "c" is correct. Use of an accelerated method instead of the straight-line method of depreciation in
computing the NPV of a project has the effect of increasing the PV of the deprecation tax shield.
Choice "a" is incorrect. Depreciation method does not affect the hurdle rate. The hurdle rate is independently selected by management.
Choice "b" is incorrect. Using an accelerated method instead of the straight-line method of depreciation
will increase the present value of the deprecation tax shield and therefore increase the net present value
of the project.
Choice "d" is incorrect. Depreciation method does not affect cash outflows at the initial point of the project.

QUESTION NO: 3
The theory underlying the cost of capital is primarily concerned with the cost of:
A. Long-term funds and old funds.
B. Short-term funds and new funds.
C. Long-term funds and new funds.
D. Any combination of old or new, short-term or long-term funds.
Answer: D
Explanation:
Choice "d" is correct. The cost of capital considers the cost of all funds - whether they are short-term, long-term, new or old.
Choices "a", "b", and "c" are incorrect, per above.

QUESTION NO: 4
In 1992, Anchor, Chain, and Hook created ACH Associates, a general partnership. The partners orally
agreed that they would work full time for the partnership and would distribute profits based on their capital
contributions. Anchor contributed $5,000; Chain $10,000; and Hook $15,000.
For the year ended December 31, 1993, ACH Associates had profits of $60,000 that were distributed to
the partners. During 1994, ACH Associates was operating at a loss. In September 1994, the partnership
dissolved.
In October 1994, Hook contracted in writing with Ace Automobile Co. to purchase a car for the partnership.
Hook had previously purchased cars from Ace Automobile Co. for use by ACH Associates partners.
ACH
Associates did not honor the contract with Ace Automobile Co. and Ace Automobile Co. sued the partnership and the individual partners.
Determine whether (A) or (B) is correct. Select the answer that corresponds to the correct statement.
A. ACH Associates and Hook would be the only parties liable to pay any judgment recovered by Ace
Automobile Co.
B. Anchor, Chain, and Hook would be jointly and severally liable to pay any judgment recovered by
Ace
Automobile Co.
Answer: B
Explanation:
Choice "b" is correct. Since Ace brought suit against both the partnership and the individual partners, if
judgment is rendered against the partnership, all partners could be held jointly and severally liable.

QUESTION NO: 5
Which one of the following is not a characteristic of a negotiable certificate of deposit?
Negotiable
certificates of deposit:
A. Have a secondary market for investors.
B. Are regulated by the Federal Reserve System.
C. Are usually sold in denominations of a minimum of $100,000.
D. Have yields considerably greater than bankers' acceptances and commercial paper.
Answer: D
Explanation:
Choice "d" is correct. Negotiable CDs generally carry interest rates slightly lower than bankers' acceptances (which are drafts drawn on deposits at a bank) or commercial paper (which is unsecured debt issued by credit worthy customers).
Choice "a" is incorrect. Negotiable CDs have a formal secondary market.
Choice "b" is incorrect. Negotiable CDs are a product of the banking industry, which is regulated by the
Federal Reserve Board.
Choice "c" is incorrect. Negotiable CDs are usually sold in denominations of a minimum of $100,000.

Salesforce Industries-CPQ-Developer - これも弊社が自信的にあなたに商品を薦める原因です。 Microsoft MD-102 - あらゆる人にとって、時間は非常に大切です。 Salesforce Mobile-Solutions-Architecture-Designer - これをよくできるために、我々は全日24時間のサービスを提供します。 でも、AICPA Microsoft MS-900-JPN復習教材を選ばれば、試験に合格することは簡単です。 我々の提供するPDF版のAICPAのSnowflake COF-C02試験の資料はあなたにいつでもどこでも読めさせます。

Updated: May 26, 2022

BEC資格トレーニング - Aicpa CPA Business Environment And Concepts勉強資料

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 復習テキスト

  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:2024-04-28
問題と解答:全 530
AICPA BEC 日本語サンプル

  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:2024-04-28
問題と解答:全 530
AICPA BEC 最新資料

  ダウンロード


 

BEC 模試エンジン