BEC関連問題資料 資格取得

我々はAICPAのBEC関連問題資料試験に準備するお客様により良いBEC関連問題資料問題集、より良いサービスを提供できて喜んでいます。あなたのBEC関連問題資料問題集を入手した後、我々はBEC関連問題資料真題の一年間の無料更新を提供します。我々の専門家たちはタイムリーに問題集を更新しています。 もし合格しないと、われは全額で返金いたします。NewValidDumpsはずっと君のために最も正確なAICPAのBEC関連問題資料「CPA Business Environment and Concepts」試験に関する資料を提供して、君が安心に選択することができます。 NewValidDumpsのAICPA BEC関連問題資料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。

AICPA Certification BEC でも、成功へのショートカットがを見つけました。

AICPA Certification BEC関連問題資料 - CPA Business Environment and Concepts しかし必ずしも大量の時間とエネルギーで復習しなくて、弊社が丹精にできあがった問題集を使って、試験なんて問題ではありません。 あなたの夢は何ですか。あなたのキャリアでいくつかの輝かしい業績を行うことを望まないのですか。

弊社が提供した問題集がほかのインターネットに比べて問題のカーバ範囲がもっと広くて対応性が強い長所があります。NewValidDumpsが持つべきなIT問題集を提供するサイトでございます。

AICPA BEC関連問題資料 - 我々もオンライン版とソフト版を提供します。

NewValidDumpsのAICPAのBEC関連問題資料試験トレーニング資料の知名度が非常に高いことを皆はよく知っています。NewValidDumps は世界的によく知られているサイトです。どうしてこのような大きな連鎖反応になりましたか。それはNewValidDumpsのAICPAのBEC関連問題資料試験トレーニング資料は適用性が高いもので、本当にみなさんが良い成績を取ることを助けられるからです。

我々NewValidDumpsはAICPAのBEC関連問題資料試験問題集をリリースする以降、多くのお客様の好評を博したのは弊社にとって、大変な名誉なことです。また、我々はさらに認可を受けられるために、皆様の一切の要求を満足できて喜ぶ気持ちでずっと協力し、完備かつ精確のBEC関連問題資料試験問題集を開発するのに準備します。

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
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.

Google Professional-Machine-Learning-Engineer - NewValidDumpsを利用したら、あなたはきっと高い点数を取ることができ、あなたの理想なところへと進むことができます。 ほんとんどお客様は我々NewValidDumpsのAICPA Salesforce Marketing-Cloud-Advanced-Cross-Channel問題集を使用してから試験にうまく合格しましたのは弊社の試験資料の有効性と信頼性を説明できます。 NewValidDumpsはIT認定試験に関連する資料の専門の提供者として、受験生の皆さんに最も優秀な試験Microsoft DP-203参考書を提供することを目標としています。 Salesforce CRT-403J問題集のカーバー率が高いので、勉強した問題は試験に出ることが多いです。 そうすると、SAP C-S43-2022問題集の品質を知らないままに問題集を購入してから後悔になることを避けることができます。

Updated: May 26, 2022

BEC関連問題資料 & BEC受験対策 - Aicpa BEC無料模擬試験

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:2024-05-25
問題と解答:全 530
AICPA BEC テストトレーニング

  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:2024-05-25
問題と解答:全 530
AICPA BEC 技術試験

  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:2024-05-25
問題と解答:全 530
AICPA BEC 練習問題集

  ダウンロード


 

BEC 日本語講座