AICPA CPA Business Environment and Concepts - BEC 模擬練習
When evaluating capital budgeting analysis techniques, the payback period emphasizes:
正解: B
解説: (PassTest メンバーにのみ表示されます)
Which of the following formulas should be used to calculate the economic rate of return on common
stock?
stock?
正解: B
解説: (PassTest メンバーにのみ表示されます)
A sole proprietorship would be an ideal form of business to select if:
正解: B
解説: (PassTest メンバーにのみ表示されます)
Davis, a director of Active Corp., is entitled to:
正解: A
解説: (PassTest メンバーにのみ表示されます)
In which type of business organization are income taxes always required to be paid by the entity on profits
earned as well as by the owners upon distribution thereof?
earned as well as by the owners upon distribution thereof?
正解: A
解説: (PassTest メンバーにのみ表示されます)
Capital budgeting decisions include all but which of the following?
正解: A
解説: (PassTest メンバーにのみ表示されます)
James Webb is the general manager of the Industrial Product Division, and his performance is measured
using the residual income method. Webb is reviewing the following forecasted information for his division
for next year.
If the imputed interest charge is 15 percent and Webb wants to achieve a residual income target of
$ 2 million, what will costs have to be in order to achieve the target?
using the residual income method. Webb is reviewing the following forecasted information for his division
for next year.
If the imputed interest charge is 15 percent and Webb wants to achieve a residual income target of
$ 2 million, what will costs have to be in order to achieve the target?
正解: D
解説: (PassTest メンバーにのみ表示されます)
The principle measure of non-diversifiable risk included in the CAPM formula is the beta coefficient. The
beta coefficient measures the volatility or risk inherent in an investment by:
beta coefficient measures the volatility or risk inherent in an investment by:
正解: D
解説: (PassTest メンバーにのみ表示されます)
Which one of the following would cause the demand curve for a commodity to shift to the left?
正解: C
解説: (PassTest メンバーにのみ表示されます)
A limited partnership must have:
正解: C
解説: (PassTest メンバーにのみ表示されます)
Frictional unemployment refers to unemployment resulting from:
正解: A
解説: (PassTest メンバーにのみ表示されます)
An increase in the minimum wage:
I. Will move employers down the labor demand curve, causing the quantity of labor demanded to fall.
II. Is likely to increase the supply of labor, as more people will be willing to work for the higher wage.
I. Will move employers down the labor demand curve, causing the quantity of labor demanded to fall.
II. Is likely to increase the supply of labor, as more people will be willing to work for the higher wage.
正解: B
解説: (PassTest メンバーにのみ表示されます)
Which of the following actions may be taken by a corporation's board of directors without stockholder
approval?
approval?
正解: C
解説: (PassTest メンバーにのみ表示されます)
The Moore Corporation is considering the acquisition of a new machine. The machine can be purchased
for $90,000; it will cost $6,000 to transport to Moore's plant and $9,000 to install. It is estimated that the
machine will last 10 years, and it is expected to have an estimated salvage value of $5,000. Over its
1 0-year life, the machine is expected to produce 2,000 units per year with a selling price of $500 and
combined material and labor costs of $450 per unit. Federal tax regulations permit machines of this type
to be depreciated using the straight-line method over 5 years with no estimated salvage value. Moore has
a marginal tax rate of 40 percent.
What is the net cash outflow at the beginning of the first year that Moore Corporation should use in a
capital budgeting analysis?
for $90,000; it will cost $6,000 to transport to Moore's plant and $9,000 to install. It is estimated that the
machine will last 10 years, and it is expected to have an estimated salvage value of $5,000. Over its
1 0-year life, the machine is expected to produce 2,000 units per year with a selling price of $500 and
combined material and labor costs of $450 per unit. Federal tax regulations permit machines of this type
to be depreciated using the straight-line method over 5 years with no estimated salvage value. Moore has
a marginal tax rate of 40 percent.
What is the net cash outflow at the beginning of the first year that Moore Corporation should use in a
capital budgeting analysis?
正解: D
解説: (PassTest メンバーにのみ表示されます)