BEC資格認定 資格取得

なぜ我々社は試験に合格しないなら、全額での返金を承諾するのは大勢の客様が弊社のAICPA BEC資格認定問題集を使用して試験に合格するのは我々に自信を与えるからです。AICPA BEC資格認定試験はIT業界での人にとって、とても重要な能力証明である一方で、大変難しいことです。それで、弊社の専門家たちは多くの時間と精力を尽くし、AICPA BEC資格認定試験資料を研究開発されます。 NewValidDumpsのAICPAのBEC資格認定問題集を購入するなら、君がAICPAのBEC資格認定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。 自分の相応しい復習問題集バージョン(PDF版、ソフト版を、オンライン版)を選んで、ただ学習教材を勉強し、正確の答えを覚えるだけ、AICPA BEC資格認定資格認定試験に一度で合格できます。

AICPA Certification BEC 自分の幸せは自分で作るものだと思われます。

AICPAのBEC - CPA Business Environment and Concepts資格認定の認証そんなに人気があって、NewValidDumpsも君の試験に合格するために全力で助けてあげて、またあなたを一年の無料なサービスの更新を提供します。 あなたは弊社の高品質AICPA BEC 基礎問題集試験資料を利用して、一回に試験に合格します。NewValidDumpsのAICPA BEC 基礎問題集問題集は専門家たちが数年間で過去のデータから分析して作成されて、試験にカバーする範囲は広くて、受験生の皆様のお金と時間を節約します。

弊社の商品は試験の範囲を広くカバーすることが他のサイトがなかなか及ばならないです。それほかに品質はもっと高くてAICPAのBEC資格認定認定試験「CPA Business Environment and Concepts」の受験生が最良の選択であり、成功の最高の保障でございます。

AICPA BEC資格認定 - 君の夢は1歩更に近くなります。

AICPAのBEC資格認定の認定試験に合格すれば、就職機会が多くなります。この試験に合格すれば君の専門知識がとても強いを証明し得ます。AICPAのBEC資格認定の認定試験は君の実力を考察するテストでございます。

ITテストと認定は当面の競争が激しい世界でこれまで以上に重要になりました。それは異なる世界の未来を意味しています。

BEC PDF DEMO:

QUESTION NO: 1
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: 2
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: 3
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: 4
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.

QUESTION NO: 5
The president of a company has signed a $10 million contract with a construction company to build a new
corporate office. Which of the following corporate documents sets forth the scope of authority under which
this transaction is governed?
A. Certificate of Incorporation.
B. Charter.
C. Bylaws.
D. Proxy statement.
Answer: C
Explanation:
Choice "c" is correct. The bylaws usually contain the rules for running the corporation. Choices "a" and "b"
are incorrect. These are possible choices, but not as good an answer as "c". A corporation's articles of incorporation (called a charter in a few states) must set out certain information relevant to formation of the
corporation, but it may include any other information that it is not illegal. However, usually details about
intracorporate power are set out in bylaws rather than in the articles or charter.
Choice "d" is incorrect. A proxy statement is a request to shareholders to allow their shares to be voted by
a specified person in a specified way. It has nothing to do with a corporate president's authority.

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Updated: May 26, 2022

BEC資格認定 & Aicpa CPA Business Environment And Concepts復習内容

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:2024-05-26
問題と解答:全 530
AICPA BEC 試験参考書

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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:2024-05-26
問題と解答:全 530
AICPA BEC 模擬練習

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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:2024-05-26
問題と解答:全 530
AICPA BEC 日本語版復習資料

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BEC 認定テキスト