Viele der Omgzlook BEC Fragenpool CPA Business Environment and Concepts Prüfungsvorbereitung Antworten sind in Vielfache-Wahl-Fragen (MCQs) FormatQualität geprüften CPA Business Environment and Concepts Produkte viele Male vor der VeröffentlichungKostenlose Demo der Prüfung Omgzlook BEC Fragenpool an Omgzlook. Um Ihre Zertifizierungsprüfungen reibungslos erfolgreich zu meistern brauchen Sie nur unsere Prüfungsfragen und Antworten zu AICPA BEC Fragenpool (CPA Business Environment and Concepts) auswendigzulernen. Sie werden sicher ein IT-Expert werden. Unsere Schulungsunterlagen sind Ihnen am geeignetesten.Tragen Sie doch in unserer Website ein. Bemühen Sie sich noch um die AICPA BEC Fragenpool Zertifizierungsprüfung?Wollen Sie schneller Ihren Traum erreichen?Bitte wählen Sie die Schulungsmaterialien von Omgzlook.
AICPA Certification BEC Und die Erfolgsquote ist auch sehr niedrig.
AICPA Certification BEC Fragenpool - CPA Business Environment and Concepts In der Arbeit können Sie große Gewinne für den Boss bringen, legt der Boss natürlich großen Wert auf Ihre Position sowie Gehalt. Immer mehr Leute haben sich an der Prüfung beteiligt. Aber ihre Schwierigkeit nimmt doch nicht ab.
Sind Sie noch besorgt über die Prüfung der AICPA BEC Fragenpool? Zögern Sie noch, ob es sich lohnt, unsere Softwaren zu kaufen? Dann was Sie jetzt tun müssen ist, dass die Demo der AICPA BEC Fragenpool, die wir bieten, kostenlos herunterladen! Sie werden finden, dass diese Vorbereitungsunterlagen was Sie gerade brauchen sind! Die Belastung der AICPA BEC Fragenpool Test zu erleichtern und die Leistung Ihrer Vorbereitung zu erhöhen sind unsere Pflicht!
AICPA BEC Fragenpool - Aber die Konkurrenz ist zugleich auch sehr hart.
Sich für IT-Branche interessierend Sie bereiten sich jetzt auf die wichtige AICPA BEC Fragenpool Prüfung? Lassen wir Omgzlook Ihnen helfen! Was wir Ihnen garantieren ist, dass Sie nicht nur die AICPA BEC Fragenpool Prüfung bestehen können, sondern auch Sie der leichte Vorbereitungsprozess und guter Kundendienst genießen.
Die meisten Ressourcen von anderen Websites stammen hauptsächlich aus Omgzlook. Omgzlook ist eine Website, die am schnellsten aktualisierten AICPA BEC Fragenpool Zertifizierungsmaterialien von guter Qualität bietet.
BEC PDF DEMO:
QUESTION NO: 1
If a firm increases its cash balance by issuing additional shares of common stock, working capital:
A. Remains unchanged and the current ratio remains unchanged.
B. Increases and the current ratio remains unchanged.
C. Increases and the current ratio decreases.
D. Increases and the current ratio increases.
Answer: D
Explanation:
Choice "d" is correct. If a firm increases its cash balance by issuing additional shares of common stock,
working capital increases and the current ratio increases.
QUESTION NO: 2
Youngsten Electric is contemplating new projects for the next year that will require
$30,000,000 of new
financing. In keeping with its capital structure, Youngsten plans to use debt & equity financing as follows:
* Issue $10,000,000 of 20-year bonds at a price of 101.5, with a coupon of 10%, and flotation costs of
2 .5% of par value.
* Use internal funds generated from earnings of $20,000,000.
The equity market is expected to earn 15%. U.S. treasury bonds currently are yielding 9%. The beta coefficient for Youngsten's common stock is estimated to be .8. Youngsten is subject to a 40% corporate
income tax rate. Youngsten has a price/earnings ratio of 10, a constant dividend payout ratio of 40%, and
an expected growth rate of 12%.
An analysis of Youngsten's planned equity financing using Capital Asset Pricing Model (or Security
Market Line) would incorporate only the:
A. Expected market earnings, the current U.S. Treasury bond yield, and the beta coefficient.
B. Expected market earnings and the price' earnings ratio.
C. Current U.S. Treasury bond yield, the price/earnings ratio, and the beta coefficient.
D. Current U.S. Treasury bond yield and the dividend payout ratio.
Answer: A
Explanation:
Choice "a" is correct. The capital asset pricing model formula is:
R = RF + B (RM-RF)
Where:
R = Required return rate on equity
RF = Risk free rate earned on U.S. treasury bonds.
B = Beta coefficient
RM = Expected market return (earnings).
Choices "b", "c", and "d" are incorrect, per the above Explanation:.
QUESTION NO: 3
A project's net present value, ignoring income tax considerations, is normally affected by the:
A. Proceeds from the sale of the asset to be replaced.
B. Carrying amount of the asset to be replaced by the project.
C. Amount of annual depreciation on the asset to be replaced.
D. Amount of annual depreciation on fixed assets used directly on the project.
Answer: A
Explanation:
Choice "a" is correct. A project's net present value is a function of current and future cash flows, including
proceeds from the sale of the old asset.
Choice "b" is incorrect. A project's net present value is a function of current and future cash flows.
The carrying amount of the asset does not affect cash flows.
Choice "c" is incorrect. A project's net present value is a function of current and future cash flows.
Depreciation is a noncash item and does not affect cash flows.
Choice "d" is incorrect. A project's net present value is a function of current and future cash flows.
Depreciation is a noncash item and does not affect cash flows.
QUESTION NO: 4
A working capital technique that increases the payable float and, therefore, delays the outflow of cash is:
A. Concentration banking.
B. A draft.
C. A lock-box system.
D. The use of a local post office box.
Answer: B
Explanation:
Choice "b" is correct. A draft is a working capital technique that increases the payable float and, therefore,
delays the outflow of cash.
Each of the three following choices accelerate the flow of cash and/or data:
Choice "a" is incorrect. Concentration banking automatically channels funds from every source of the business into a single usable account, thus quickly identifying available funds each day, and moving them
to accounts that have funding requirements that day, and investing the remainder in short-term, interestbearing instruments until needed.
Choice "c" is incorrect. A lock-box system is simply a central collection location that receives payment checks (generally, the bank where a central checking account is maintained by the firm).
Choice "d" is incorrect. The use of a local post office box allows more rapid access to mail than actual delivery to a street address.
QUESTION NO: 5
Corbin Inc. can issue three-month commercial paper with a face value of $1,000,000 for
$980,000.
Transaction costs would be $1,200. The effective annualized percentage cost of the financing, based on a
3 60-day year, would be:
A. 2.16%
B. 8.48%
C. 8.65%
D. 8.00%
Answer: C
Explanation:
Choice "c" is correct. The cost to issue the commercial paper is the $20,000 original issue discount ( $1 million - $980,000), plus transaction costs of $1,200 for a total of $21,200. Therefore, it costs $21,200 to
borrow $980,000 for 3 months. The 3-month interest cost is 2.16% ($21,200 / $980,000).
The annual interest cost is 8.65%
Choices "a", "b", and "d" are incorrect, per the above calculation.
Nicht alle Unternehmen können die volle Rückerstattung beim Durchfall garantieren, weil die AICPA Oracle 1Z0-106 nicht leicht zu bestehen ist. Wenn Sie das AICPA SAP C_HRHFC_2405 (CPA Business Environment and Concepts) Zertifikat haben, können Sie sicher Ihre Wettbewerbsfähigkeit verstärken. Unsere Prüfungsunterlage zu AICPA Scrum PSK-I (CPA Business Environment and Concepts) enthältet alle echten, originalen und richtigen Fragen und Antworten. SASInstitute A00-485 - Dann würden Sie finden, dass die Übungen von Omgzlook ist die umfassendesten und ganau was, was Sie wollen. AICPA Lpi 030-100 ist eine der wichtigsten Zertifizierungsprüfungen.
Updated: May 26, 2022