최신AICPA CPA Business Environment and Concepts - BEC무료샘플문제
문제1
Which one or the following statements about the payback method of investment analysis is correct? The
payback method:
Which one or the following statements about the payback method of investment analysis is correct? The
payback method:
정답: A
설명: (ITDumpsKR 회원만 볼 수 있음)
문제2
On February 1, Addison, Bradley, and Carter, physicians, formed ABC Medical Partnership. Dr.
Bradley was placed in charge of the partnership's financial books and records. On April 1, Dr. Addison
joined the City Hospital Medical Partnership, retaining the partnership interest in ABC. On May 1, ABC
received a writ of attachment from the court attaching Dr. Carter's interest in ABC. The writ resulted from
Dr. Carter's failure to pay a credit card bill. On June 1, Dr. Addison was adjudicated bankrupt. On July 1,
Dr. Bradley was sued by the other partners of ABC for an accounting of ABC's revenues and expenses.
Under the Revised Uniform Partnership Act, which of the preceding events resulted in the dissociation of
a partner?
On February 1, Addison, Bradley, and Carter, physicians, formed ABC Medical Partnership. Dr.
Bradley was placed in charge of the partnership's financial books and records. On April 1, Dr. Addison
joined the City Hospital Medical Partnership, retaining the partnership interest in ABC. On May 1, ABC
received a writ of attachment from the court attaching Dr. Carter's interest in ABC. The writ resulted from
Dr. Carter's failure to pay a credit card bill. On June 1, Dr. Addison was adjudicated bankrupt. On July 1,
Dr. Bradley was sued by the other partners of ABC for an accounting of ABC's revenues and expenses.
Under the Revised Uniform Partnership Act, which of the preceding events resulted in the dissociation of
a partner?
정답: D
설명: (ITDumpsKR 회원만 볼 수 있음)
문제3
If a group of consumers decide to boycott a particular product, the expected result would be:
If a group of consumers decide to boycott a particular product, the expected result would be:
정답: D
설명: (ITDumpsKR 회원만 볼 수 있음)
문제4
The net present value (NPV) of a project has been calculated to be $215,000. Which one of the following
changes in assumptions would decrease the NPV?
The net present value (NPV) of a project has been calculated to be $215,000. Which one of the following
changes in assumptions would decrease the NPV?
정답: D
설명: (ITDumpsKR 회원만 볼 수 있음)
문제5
An American importer expects to pay a British supplier 500,000 British pounds in three months. Which of
the following hedges is best for the importer to fix the price in dollars?
An American importer expects to pay a British supplier 500,000 British pounds in three months. Which of
the following hedges is best for the importer to fix the price in dollars?
정답: A
설명: (ITDumpsKR 회원만 볼 수 있음)
문제6
Product demands become more elastic the:
Product demands become more elastic the:
정답: C
설명: (ITDumpsKR 회원만 볼 수 있음)
문제7
The internal rate of return for a project can be determined:
The internal rate of return for a project can be determined:
정답: B
설명: (ITDumpsKR 회원만 볼 수 있음)
문제8
Considering the SCOR Model of supply chain operations, which of the following key management
processes does assessing the ability of the suppliers to supply resources fall into?
Considering the SCOR Model of supply chain operations, which of the following key management
processes does assessing the ability of the suppliers to supply resources fall into?
정답: D
설명: (ITDumpsKR 회원만 볼 수 있음)
문제9
In which stage of supply chain management will management move away from simple consolidation of its
operations to an internally-integrated supply chain, which all work together towards the main business
issue of the cost of customer service?
In which stage of supply chain management will management move away from simple consolidation of its
operations to an internally-integrated supply chain, which all work together towards the main business
issue of the cost of customer service?
정답: D
설명: (ITDumpsKR 회원만 볼 수 있음)
문제10
A parent corporation owned more than 90% of each class of the outstanding stock issued by a subsidiary
corporation and decided to merge that subsidiary into itself. Under the Revised Model Business
Corporation Act, which of the following actions must be taken?
A parent corporation owned more than 90% of each class of the outstanding stock issued by a subsidiary
corporation and decided to merge that subsidiary into itself. Under the Revised Model Business
Corporation Act, which of the following actions must be taken?
정답: C
설명: (ITDumpsKR 회원만 볼 수 있음)
문제11
All of the following are valid reasons for a business to hold cash and marketable securities, except to:
All of the following are valid reasons for a business to hold cash and marketable securities, except to:
정답: D
설명: (ITDumpsKR 회원만 볼 수 있음)
문제12
The continual process of re-evaluating the strategic plans includes all of the following significant
questions a firm should be concerned with, except:
The continual process of re-evaluating the strategic plans includes all of the following significant
questions a firm should be concerned with, except:
정답: D
설명: (ITDumpsKR 회원만 볼 수 있음)
문제13
CyberAge outlet, a relatively new store, is a cafe that offers customers the opportunity to browse the
Internet or play computer games at their tables while they drink coffee. The customer pays a fee based on
the amount of time spent signed on to the computer. The store also sells books, tee shirts, and computer
accessories. CyberAge has been paying all of its bills on the last day of the payment period, thus forfeiting
all supplier discounts. Shown below are data on CyberAge's two major vendors, including average
monthly purchases and credit terms.
Assuming a 360-day year and that CyberAge continues paying on the last day of the credit period, the
company's weighted annual interest rate for trade credit (ignoring the effects of compounding) for these
two vendors is:
CyberAge outlet, a relatively new store, is a cafe that offers customers the opportunity to browse the
Internet or play computer games at their tables while they drink coffee. The customer pays a fee based on
the amount of time spent signed on to the computer. The store also sells books, tee shirts, and computer
accessories. CyberAge has been paying all of its bills on the last day of the payment period, thus forfeiting
all supplier discounts. Shown below are data on CyberAge's two major vendors, including average
monthly purchases and credit terms.
Assuming a 360-day year and that CyberAge continues paying on the last day of the credit period, the
company's weighted annual interest rate for trade credit (ignoring the effects of compounding) for these
two vendors is:
정답: D
설명: (ITDumpsKR 회원만 볼 수 있음)
문제14
The capital budgeting model that is generally considered the best model for long-range decision making is
the:
The capital budgeting model that is generally considered the best model for long-range decision making is
the:
정답: B
설명: (ITDumpsKR 회원만 볼 수 있음)
문제15
Smith and James were partners in S and J Partnership. The partnership agreement stated that all profits
and losses were allocated 60 percent to Smith and 40 percent to James. The partners decided to
terminate and wind up the partnership. The following was the balance sheet for S and J on the day of the
windup:
Of the total accounts receivable, $10,000 was collected and the remainder was written off as bad debt. All
liabilities of S and J were paid by the partnership. The property and equipment are sold for $32,000.
Under the Uniform Partnership Act, what amount of cash was distributed to Smith?
Smith and James were partners in S and J Partnership. The partnership agreement stated that all profits
and losses were allocated 60 percent to Smith and 40 percent to James. The partners decided to
terminate and wind up the partnership. The following was the balance sheet for S and J on the day of the
windup:
Of the total accounts receivable, $10,000 was collected and the remainder was written off as bad debt. All
liabilities of S and J were paid by the partnership. The property and equipment are sold for $32,000.
Under the Uniform Partnership Act, what amount of cash was distributed to Smith?
정답: A
설명: (ITDumpsKR 회원만 볼 수 있음)