BEC関連受験参考書 資格取得

AICPAのBEC関連受験参考書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関連受験参考書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。 きみはAICPAのBEC関連受験参考書認定テストに合格するためにたくさんのルートを選択肢があります。

AICPAのBEC関連受験参考書試験の準備は重要です。

自分の能力を証明するために、BEC - CPA Business Environment and Concepts関連受験参考書試験に合格するのは不可欠なことです。 ほかの人はあちこちAICPAのBEC 勉強の資料試験の資料を探しているとき、あなたは問題集の勉強を始めました。準備の段階であなたはリーダーしています。

我々NewValidDumpsは一番行き届いたアフタサービスを提供します。AICPA BEC関連受験参考書試験問題集を購買してから、一年間の無料更新を楽しみにしています。あなたにAICPA BEC関連受験参考書試験に関する最新かつ最完備の資料を勉強させ、試験に合格させることだと信じます。

AICPA BEC関連受験参考書 - 「信仰は偉大な感情で、創造の力になれます。

AICPAのBEC関連受験参考書認証試験はIT業界にとても重要な地位があることがみんなが、たやすくその証本をとることはではありません。いまの市場にとてもよい問題集が探すことは難しいです。NewValidDumpsは認定で優秀なIT資料のウエブサイトで、ここでAICPA BEC関連受験参考書認定試験「CPA Business Environment and Concepts」の先輩の経験と暦年の試験の材料を見つけることができるとともに部分の最新の試験の題目と詳しい回答を無料にダウンロードこともできますよ。

きっと望んでいるでしょう。では、常に自分自身をアップグレードする必要があります。

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.

Oracle 1z0-808-KR - その資料は練習問題と解答に含まれています。 CompTIA 220-1101J - あなたは試験の最新バージョンを提供することを要求することもできます。 APMG-International AgileBA-Foundation - それに一年間の無料更新サービスを提供しますから、NewValidDumpsのウェブサイトをご覧ください。 IIA IIA-CIA-Part2-JPN - NewValidDumpsの問題集を利用することは正にその最良の方法です。 もしあなたはIT認証試験に準備している一人でしたら、NewValidDumpsのAICPAのCisco 700-250「CPA Business Environment and Concepts」トレーニング資料を選らんだほうがいいです。

Updated: May 26, 2022

BEC関連受験参考書 & BECテスト参考書 - Aicpa BEC模擬試験問題集

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 テスト内容

  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:2024-05-26
問題と解答:全 530
AICPA BEC 最新試験

  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:2024-05-26
問題と解答:全 530
AICPA BEC 赤本合格率

  ダウンロード


 

BEC 試験感想