2024年最新のに更新された検証済みの合格させるCOReリアル試験問題と解答
問題集返金保証付きのCORe問題集公式問題集
質問 # 26
Which of the following industries has the MOST competitors?
- A. An industry with high barriers to entry
- B. An industry with a high degree of horizontal differentiation
- C. An industry with a high degree of vertical differentiation
- D. An industry with high fixed costs
正解：B
質問 # 27
Which of the following businesses is LEAST likely to locate its stores close to its competitors' stores?
- A. A boutique clothing store which sells expensive but high-quality apparel
- B. A car dealership which sells a different brand of car than its nearby competitors
- C. An ice cream chain which has built strong customer loyalty due to its distinctive flavors
- D. A home goods store which frequently offers sales
正解：D
質問 # 28
A new technological improvement is invented for the production of coffee. At the same time, the price of tea (a substitute for coffee) decreases, and the price of sugar (a complement to both coffee and tea) increases. What is the known result for the new equilibrium for coffee?
- A. Price decreases
- B. Quantity and price both increase
- C. Quantity and price both decrease
- D. Price increases
正解：A
質問 # 29
An on-demand taxi service guarantees that it can provide a taxi in five minutes or less. If the service has a fixed number of taxis, how can it most cheaply guarantee "five minutes or less" during busy periods?
- A. It raises prices during the busy periods.
- B. It keeps demand low by encouraging drivers to be less polite during busy periods.
- C. It maintains a fleet of taxis large enough to meet demand in busy periods.
- D. It is impossible to keep the guarantee during busy periods.
正解：A
質問 # 30
A technology and design company has created a new type of keyboard with different letter placement to make typing easier and more efficient. This new design is also cheaper to manufacture, and the company is able to price the keyboard lower than its competitors. However, sales have been extremely low. What is the MOST likely explanation?
- A. Consumers do not understand the company's differentiation strategy.
- B. Consumers' demand for keyboards is relatively inelastic.
- C. Consumers find it difficult to switch keyboards once they have learned to type.
- D. Consumers have strong loyalty to existing keyboard manufacturers.
正解：C
質問 # 31
An accountant pays $30,000 for inventory purchased on credit last month. This payment will impact the accounting equation by decreasing assets and:
- A. Decreasing liabilities
- B. Increasing assets
- C. Increasing owner's equity
- D. Decreasing owner's equity
正解：A
質問 # 32
Government regulators in a country announce costly new safety regulations for an industry. These new regulations are welcomed by all the companies in the industry. Why might these companies want this added cost?
- A. The new regulations will help differentiate the industry as a whole.
- B. The new regulations will limit competition by discouraging future entrants.
- C. The new regulations are a fixed cost and will decrease the marginal cost of each unit.
- D. The increased costs will allow companies to raise prices on their products.
正解：B
質問 # 33
A company purchased a piece of equipment for $100,000 on Jan. 1, 2012. The estimated useful life is 10 years with no salvage value at the end of the10-year period. The company used the straight-line method to depreciate this equipment in 2012. However, in 2013, the company decided to change the depreciation method to the double-declining method. What effect did this change in depreciation methods have on the income statement for 2013 and the balance sheet as of Dec. 31, 2013?
- A. The total assets decreased, and the net income increased.
- B. The total assets increased, and the net income decreased.
- C. The total assets increased, and the net income increased.
- D. The total assets decreased, and the net income decreased.
正解：D
質問 # 34
Which of the following transactions is presented in the above journal entry?
- A. A sale of fix assets with a loss
- B. A change of depreciation method during the year
- C. An extraordinary disposal of machinery paid in kind
- D. A sale on credit of fixed assets at a gain
正解：D
質問 # 35
The government of a country intends to limit pollution by issuing factories tradable permits to pollute. In order for this pollution market to function successfully, the government must:
- A. Determine the desired level of total pollution from the factories.
- B. Decide the equilibrium price of a unit of pollution.
- C. Mandate that the most efficient companies completely eliminate pollution.
- D. Prevent the trading and selling of pollution credits between companies.
正解：A
質問 # 36
On the balance sheet, which of the following options would be included in the Paid-In Capital account?
- A. Equity investments in other companies
- B. Cash contributed by owners of the business
- C. Reserves and accounting provisions
- D. A cumulative amount of previous profits
正解：B
質問 # 37
After a year of reduced profits, a commuter rail service has decided to charge a premium for peak hour users. In a media statement released to the public, the rail service company claimed that consumers will benefit from this decision. In what way could consumers benefit from this pricing structure?
- A. On average, consumers will have a greater share of the value created by the rail service after the price change.
- B. The price change makes it more likely that competitors will enter the market.
- C. The pricing will allow the rail service to continue to serve consumers with lower willingness to pay.
- D. The pricing structure will increase congestion during peak hours.
正解：C
質問 # 38
A technology company normally sees increased revenues for its cell phones when it raises
prices. However, when the company released an updated version of the phone and charged a higher price, revenues fell. What MOST likely happened to the cell phone market?
- A. Profits earned by the company's suppliers rose.
- B. There was an increase in the number of substitute phones.
- C. The price of land line phones increased significantly.
- D. The price for cell phone plans decreased.
正解：B
質問 # 39
A manager wants to examine the effect of season (Spring, Summer, Autumn or Winter) and time of the game (Morning, Afternoon or Evening) on the number of television viewers for a National Basketball Association game. How many dummy variables should be included in the multipleregression?
- A. 0
- B. 1
- C. 2
- D. 3
正解：A
質問 # 40
Which of the following statements is characteristic of all assets?
- A. They are obligations to a third party.
- B. They are owned free and clear by the organization.
- C. They can be converted to cash in the short term.
- D. They are owned or controlled by the organization.
正解：D
質問 # 41
The standard deviation of a given population is 3.5 with a mean of 26. Assuming the population follows a normal distribution, approximately what percentage of the population will fall between 15.5 and 36.5?
- A. 99.9%
- B. 99.7%
- C. 95.0%
- D. 68.0%
正解：B
質問 # 42
A college senior is considering starting a business instead of accepting a job that offers a $50,000 salary. To determine if there would be demand for the business, the student has spent $1,000 to survey potential customers. After collecting survey data, the student estimates that the business would earn $80,000 in revenues per year. The student should start the business if the annual cost of running the business is less than:
- A. $80,000
- B. $30,000
- C. $29,000
- D. $79,000
正解：B
質問 # 43
In Dec. of 2013, a company signed a promissory note and recorded a note payable of $150,000. This note is payable in three equal annual installments beginning from Dec. of 2014. How should the company report the note payable on its Dec. 31, 2013 balance sheet?
- A. $50,000 in noncurrent liability and $100,000 in current liability
- B. $50,000 in current liability and $100,000 in noncurrent liability
- C. $150,000 in current liability
- D. $150,000 in noncurrent liability
正解：B
質問 # 44
Company A has been profitable for the past five years but the Retained Earnings reported on the financial statements has not grown. Which of the following statements could explain the situation?
- A. Company A has invested heavily in new machinery and equipment.
- B. Company A has issued additional shares of common stock.
- C. Company A has paid dividends to shareholders each year.
- D. Company A has paid down a portion of its long term debt.
正解：C
質問 # 45
In determining free cash flows, how is the change in net working capital calculated?
- A. Receivables minus Payables (year projected) - Receivables minus Payables (previous year)
- B. Current Assets (previous year) - Current Assets (year projected)
- C. Current Assets minus Current Liabilities (year projected) - Current Assets minus Current Liabilities (previous year)
- D. Ending balance of cash (previous year) - Ending balance of cash (year projected)
正解：C
質問 # 46
The graph below reflects which of the following situations in the market for apples?
- A. There is a shortage of apples.
- B. A new disease kills apple trees.
- C. New equipment decreases the costs of harvesting apples.
- D. The government introduces a tax on oranges.
正解：B
質問 # 47
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検証済みのCORe試験問題集PDF[2024年最新] 成功の秘訣はPassTest：https://drive.google.com/open?id=1SM6wwp6P5wSgU6AjouWl0-k-H8Eka7ZG