信頼できるHBX Certification CORe問題集PDF 2023年01月18日最近更新された問題
必ず合格できるHBX CORe試験正確な265問題と解答あります
質問 73
A company's Balance Sheet for the year ended Dec. 31, 2013 is as follows:
(In millions)
The company is MOST likely in which of the following industries?
- A. Civil aviation
- B. Retailing
- C. Pharmaceutical
- D. Commercial banking
正解: D
質問 74
Accounting standards establish that companies should depreciate a long-lived physical asset, because:
- A. Assets lose value in the long term.
- B. Costs should be matched with the benefits that are realized over multiple periods.
- C. It is an explicit transaction beyond the current period.
- D. Not all assets are paid in cash at the time they are purchased.
正解: B
質問 75
After some recent problems regarding the anti-lock brake systems in its cars, a major automobile company decides to take a random sample of 50 cars from its manufacturing plant. To make things easier, management decides to conduct the sampling from all cars produced on a particular day. Which of the options below represents the BEST way to take this sample?
- A. Test the first 50 cars manufactured that day to eliminate any bias in the selection process.
- B. Create a focus group of managers from the plant to determine which cars should be selected for the sample.
- C. Assign a random number to each car manufactured that day.Then identify the first 50 numbers in ascending order, and select the cars corresponding to those numbers.
- D. Have the plant manager select 50 cars, because the manager will be most informed about the manufacturing process.
正解: C
質問 76
What is the approximate poverty rate for the outlier in the scatterplot below?
- A. 18%
- B. 53%
- C. 10%
- D. 25%
正解: A
質問 77
A company's 2013 year-end balance sheet included the following:
The company's net cash from operating activities on its 2013 statement of cash flows is $200,000. Current year depreciation expense is $25,000. What amount should the company report as net income for 2013?
- A. $130,000
- B. $175,000
- C. $230,000
- D. $170,000
正解: D
質問 78
A college bookstore sells textbooks at a 15 percent discount to professors while successfully selling the same books at full price to students. What conditions are present so that the bookstore can charge different prices? (Select all that apply.)
- A. The demand for the books is elastic.
- B. The bookstore is owned by the college where it sells books.
- C. Professors are unable to resell books.
- D. The bookstore has few close competitors.
- E. The books can also be purchased online.
正解: C,D
質問 79
What transaction is presented in the above journal entry?
- A. Payment of rent in advance
- B. Amortization of prepaid rent
- C. Accrual for rent outstanding
- D. Rent paid in installments
正解: B
質問 80
A student wants to analyze the relationship between the percentage of the population in a given city with some college experience and the newspaper circulation in that city. College experience is defined as the percentage of adults in the city that have completed high school and taken some classes at the college level. The appropriate data were collected and a regression analysis was performed, the results of which are displayed below.
Assuming a 5% significance level, what can be said about the relationship between newspaper circulation and the percent of the population with some college experience?
- A. The student should not reject the null hypothesis: there is enough evidence to conclude that there is a significant relationship between the percent of the population with some college experience and newspaper circulation.
- B. The student should not reject the null hypothesis: there is not enough evidence to conclude that there is a significant relationship between the percent of the population with some college experience and newspaper circulation.
- C. The student should reject the null hypothesis: there is enough evidence to conclude that there is a significant relationship between the percent of the population with some college experience and newspaper circulation.
- D. The student should reject the null hypothesis: there is not enough evidence to conclude that there is a significant relationship between the percent of the population with some college experience and newspaper circulation.
正解: B
質問 81
A tech company has just completed market research on a potential new project that would last three years. The research cost $150,000 and determined that the project is expected to bring in $200,000 of revenue annually. The company will have to lease a plant for a total three-year cost of $100,000 and calculates that materials and labor will cost 60 percent of revenue. Given this information, what will economic profits be for the three years, and should the project be adopted?
- A. $140,000. Yes, the project should be adopted.
- B. $240,000. Yes, the project should be adopted.
- C. $140,000. No, the project should not be adopted.
- D. -$10,000. No, the project should not be adopted.
正解: A
質問 82
A cafe located near a university used to only sell one type of coffee for $1.50 a cup. It decided to start selling a new premium cup for $2.50 while still keeping its standard coffee at $1.50. What recent event might have prompted this new product offering?
- A. The university announcing decreased enrollment numbers for next year
- B. An increase in the cafe's rent
- C. The opening of a large and expensive apartment complex close to the cafe
- D. The expansion of the university, displacing office buildings in the neighborhood
正解: C
質問 83
The owner of a small bakery wants to analyze the effect of certain variables on total sales. The owner takes a random sample of 60 days between November 2013 and June 2014 and records the total sales for that day, the highest temperature that day, and whether that day was a Saturday or Sunday. A portion of that spreadsheet is provided below.
Which cell ranges contain the dependent and independent variables in this regression model?
- A. DependentVariable:C1:C61 IndependentVariable:B1:B61, D1:D61
- B. DependentVariable:B1:B61 IndependentVariable:C1:D61
- C. DependentVariable:B1:B61 IndependentVariable:C1:C61
- D. DependentVariable:C1:D61 IndependentVariable:B1:B61
正解: B
質問 84
In determining Earnings before Interest and Taxes (EBIT), an analyst needs to make what adjustments to the net income amount with regards to income statement items? (Select all that apply.)
- A. Deduct capital expenditures
- B. Add taxes
- C. Add interest expense
- D. Add depreciation
- E. Deduct change in net working capital
正解: B,C
質問 85 
The partial regression output table below describes the relationship between point differential per game and winning percentage for all 30 National Basketball Association teams for the last five seasons. (For a team, the point differential per game is the difference between average points scored and average points allowed per game.) Based on this information, a decrease in point differential of one point per game would have what effect, on average, on a team's winning percentage?
- A. An increase in winning percentage of 0.50
- B. A decrease in winning percentage of 0.50
- C. An increase in winning percentage of 0.03
- D. A decrease in winning percentage of 0.03
正解: D
質問 86
Which of the following options represent implicit transactions? (Select all that apply.)
- A. Interest expense accrued at the end of the fiscal year
- B. The repurchase of shares of the company's stock
- C. The recognition of revenue over time related to payment received in advance for a multiyear contract
- D. An inter-company sale of goods under a short term agreement
- E. Recording a loss on the sale of a piece of plant equipment
正解: A,C
質問 87 
The data below represent the top 25 U.S. newspapers by average daily circulation (in thousands) in 2013. Based on the output, what is the standard deviation of this sample?
- A. 547.42
- B. 10.46
- C. 109.48
- D. 299,663.81
正解: A
質問 88
Which of the following statements is characteristic of all assets?
- A. They are obligations to a third party.
- B. They can be converted to cash in the short term.
- C. They are owned free and clear by the organization.
- D. They are owned or controlled by the organization.
正解: D
質問 89
On July 1st, a company paid $12,000 for an annual insurance policy covering the month of July through the following June. Which of the following statements reflects how this payment would be recorded on July 1st under the accrual method?
- A. Prepaid insurance would be debited for $12,000, and accrued insurance would be credited for $12,000.
- B. Prepaid insurance would be debited for $12,000, and cash would be credited for $12,000.
- C. Insurance expense would be debited for $12,000, and cash would be credited for $12,000.
- D. Cash would be debited for $12,000, and accrued insurance would be credited for $12,000.
正解: B
質問 90
Which of the following formulas is used to calculate operating income on the income statement of a manufacturing company?
- A. Net income + ending balance of cash
- B. Gross profit - operating expenses
- C. Sales or revenue - operating expenses
- D. Revenue- operating expense - interest expense
正解: B
質問 91
Which of the following options is an example of a liability?
- A. Payment received in advance from a customer
- B. Outstanding preferred stock
- C. The private mortgage of a CFO
- D. A bond purchased at a premium
正解: A
質問 92
The owner of a small bakery is interested in forecasting the bakery's total sales for a certain date. The owner believes that sales on a given day are influenced by the day's highest temperature (in degrees F) and whether the day falls on a weekend (Saturday or Sunday). A random sample of 60 days is taken from November 2013 to May 2014; the regression results are given below. If the high temperature for tomorrow, a Thursday, is forecasted to be 60 degrees F, what does the model predict the total sales will be?
Note that the weekend dummy variable takes a value of one for Saturday and Sunday and zero otherwise.
- A. $1,571.27
- B. $500.41
- C. $2,042.13
- D. $1,271.27
正解: D
質問 93
An individual interviews 15 people under the age of 40 and asks each for their age and salary. The resulting scatter plot is shown below.
Based on this graph, the correlation between age and salary appears to be approximately:
- A. -0.3
- B. 0.7
- C. -0.7
- D. 0.3
正解: B
質問 94
A doctor wants to predict the probability that a woman develops breast cancer based on her age, race, and diet. Which of the following statistical tools is the MOST suitable for this study?
- A. Construct confidence intervals
- B. Conduct a one-sample hypothesis test
- C. Perform a multiple linear regression analysis
- D. Conduct a two-sample hypothesis test
正解: C
質問 95
A computer software company with market power is about to release two new products. The company knows that there is high variability in consumers' willingness to pay (WTP) for each individual product, but a customer with a low WTP for one good is likely to have a high WTPfor the other. If the marginal cost of software is $0, what pricing structure is MOST likely to maximize profits for the computer software firm?
- A. Sell each product for a minimal price, since the marginal costs of software are extremely low
- B. Sell the products at a high price but offer a discount to students
- C. Sell each product at consumers' average willingness to pay
- D. Sell the products together as a bundle
正解: D
質問 96
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2023年最新の実際にある検証済みのCORe問題集：https://www.passtest.jp/HBX/CORe-shiken.html
合格させるCORe試験で更新された265問題あります：https://drive.google.com/open?id=1lRWFoCVbvgKcFyCml5NQgadM3AlOCW1m