Secondly software version does not limit to the number of installed computers, and it simulates the real BEC Reliable Mock Exam actual test guide, but it can only run on Windows operating system. Thirdly, online version supports for any electronic equipment and also supports offline use at the same time. For the first time, you need to open BEC Reliable Mock Exam exam questions in online environment, and then you can use it offline. In the matter of quality, our BEC Reliable Mock Exam practice engine is unsustainable with reasonable prices. Despite costs are constantly on the rise these years from all lines of industry, our BEC Reliable Mock Exam learning materials remain low level. Success does not come only from the future, but it continues to accumulate from the moment you decide to do it.
AICPA Certification BEC The reality is often cruel.
We attract customers by our fabulous BEC - CPA Business Environment and Concepts Reliable Mock Exam certification material and high pass rate, which are the most powerful evidence to show our strength. A good learning platform should not only have abundant learning resources, but the most intrinsic things are very important, and the most intuitive things to users are also indispensable. The BEC Valid Exam Questions test material is professional editorial team, each test product layout and content of proofreading are conducted by experienced professionals who have many years of rich teaching experiences, so by the editor of fine typesetting and strict check, the latest BEC Valid Exam Questions exam torrent is presented to each user's page is refreshing, but also ensures the accuracy of all kinds of learning materials is extremely high.
So we take this factor into consideration, develop the most efficient way for you to prepare for the BEC Reliable Mock Exam exam, that is the real questions and answers practice mode, firstly, it simulates the real CPA Business Environment and Concepts test environment perfectly, which offers greatly help to our customers. Secondly, it includes printable PDF Format, also the instant access to download make sure you can study anywhere and anytime. All in all, high efficiency of BEC Reliable Mock Exam exam material is the reason for your selection.
AICPA BEC Reliable Mock Exam - So Omgzlook a website worthy of your trust.
It is known to us that our BEC Reliable Mock Exam study materials have been keeping a high pass rate all the time. There is no doubt that it must be due to the high quality of our study materials. It is a matter of common sense that pass rate is the most important standard to testify the BEC Reliable Mock Exam study materials. The high pass rate of our study materials means that our products are very effective and useful for all people to pass their exam and get the related certification. So if you buy the BEC Reliable Mock Exam study materials from our company, you will get the certification in a shorter time.
Do not spend too much time and money, as long as you have Omgzlook learning materials you will easily pass the exam. In order to help you more Omgzlook the AICPA BEC Reliable Mock Exam exam eliminate tension of the candidates on the Internet.
BEC PDF DEMO:
QUESTION NO: 1
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: 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
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.
QUESTION NO: 4
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: 5
An increase in government spending will tend to cause:
A. Real GDP to fall and unemployment to rise.
B. Real GDP to rise and unemployment to fall.
C. Real GDP to rise and unemployment to rise.
D. Real GDP to fall and unemployment to fall.
Answer: B
Explanation:
Choice "b" is correct. An increase in government spending causes an increase in aggregate demand
(i.e.,
causes the aggregate demand curve to shift right). As a result, an increase in government spending causes real GDP to rise and unemployment to fall.
Choice "a" is incorrect. Real GDP will rise, not fall.
Choice "c" is incorrect. Unemployment will fall, not rise.
Choice "d" is incorrect. Real GDP will rise, not fall.
VMware 2V0-11.24 - Be supportive to offline exercise on the condition that you practice it without mobile data. It is well known that Omgzlook provide excellent AICPA ACAMS CAMS-KR exam certification materials. We strongly advise you to purchase all three packages of the PMI DASSM exam questions. HP HPE7-A01 - With a good career, and of course you can create a steady stream of corporate and national interests, so as to promote the development of the national economy. Buying all our information can guarantee you to pass your first AICPA certification USGBC LEED-AP-ND exam.
Updated: May 26, 2022