성공을 위해 길을 찾고 실패를 위해 구실을 찾지 않는다는 말이 있습니다. AICPA인증 BEC시험내용시험이 영어로 출제되어 시험패스가 너무 어렵다 혹은 회사다니느라 공부할 시간이 없다는 등등은 모두 공부하기싫은 구실에 불과합니다. Omgzlook의 AICPA인증 BEC시험내용덤프만 마련하면 실패를 성공으로 바꿀수 있는 기적을 체험할수 있습니다.제일 간단한 방법으로 가장 어려운 문제를 해결해드리는것이Omgzlook의 취지입니다. 안심하시고 Omgzlook가 제공하는 상품을 사용하시고, 100%통과 율을 확신합니다. Omgzlook에는 전문적인 업계인사들이AICPA BEC시험내용시험문제와 답에 대하여 연구하여, 시험준비중인 여러분들한테 유용하고 필요한 시험가이드를 제공합니다. AICPA인증 BEC시험내용덤프구매로 시험패스가 쉬워지고 자격증 취득율이 제고되어 공을 많이 들이지 않고서도 성공을 달콤한 열매를 맛볼수 있습니다.
AICPA Certification BEC Omgzlook를 선택은 여러분이 최고의 선택입니다.
AICPA BEC - CPA Business Environment and Concepts시험내용덤프는 시험문제변경에 따라 업데이트하여 항상 가장 최선버전이도록 유지하기 위해 최선을 다하고 있습니다. Omgzlook덤프들은 모두 보장하는 덤프들이며 여러분은 과감히 Omgzlook의 덤프를 장바구니에 넣으세요. Omgzlook에서 여러분의 꿈을 이루어 드립니다.
IT업계에 종사하고 계신 분은AICPA BEC시험내용 시험을 패스하여 자격증을 취득하려고 검색하다 저희 블로그를 보게 되시고 저희 사이트까지 방문하게 될것입니다. 방문하는 순간 AICPA BEC시험내용시험에 대한 두려움이 사라질것입니다. 완벽한 구매후 서비스까지 겸비하고 있어 자격증을 취득하는데서의 믿음직스러운 동반자로 되어드릴게요.
AICPA BEC시험내용 - Omgzlook는 시험에서 불합격성적표를 받으시면 덤프비용을 환불하는 서
경쟁율이 심한 IT시대에AICPA BEC시험내용인증시험을 패스함으로 IT업계 관련 직종에 종사하고자 하는 분들에게는 아주 큰 가산점이 될수 있고 자신만의 위치를 보장할수 있으며 더욱이는 한층 업된 삶을 누릴수 있을수도 있습니다. AICPA BEC시험내용시험을 가장 쉽게 합격하는 방법이 Omgzlook의AICPA BEC시험내용 덤프를 마스터한느것입니다.
많은 사이트에서 AICPA인증 BEC시험내용시험대비덤프를 제공해드리는데Omgzlook를 최강 추천합니다. Omgzlook의AICPA인증 BEC시험내용덤프에는 실제시험문제의 기출문제와 예상문제가 수록되어있어 그 품질 하나 끝내줍니다.적중율 좋고 가격저렴한 고품질 덤프는Omgzlook에 있습니다.
BEC PDF DEMO:
QUESTION NO: 1
Lisa is a limited partner in a limited partnership. Jen, one of the other limited partners, is seeking to sell
her interest in the partnership to Karen and allow Karen to become a new limited partner. Which of the
following statements is true?
A. Lisa may engage in the management of the limited partnership without losing her limited liability.
B. Jen may transfer her interest and make Karen a new limited partner without the approval of the other partners.
C. Jen may withdraw from the limited partnership without giving notice to the partnership.
D. Lisa has a right to vote on the transferring of interest to and admission of Karen as a limited partner.
Answer: D
Explanation:
Choice "d" is correct. Limited partners have the right to vote on the transfer of interest and admission of a
new partner. Admission of a new partner requires unanimous consent. Choice "a" is incorrect. A limited
partner who acts as a general partner loses her limited liability status to those she acted as a general partner towards. Choice "b" is incorrect. Partners can freely transfer their interests in profits and losses to
third parties, but the third party cannot become a limited partner without the unanimous consent of the
other partners.
Choice "c" is incorrect. Limited partners must give 6 months notice of withdrawal in absence of an agreement to the contrary.
QUESTION NO: 2
The use of an accelerated method instead of the straight-line method of depreciation in computing the net
present value of a project has the effect of:
A. Raising the hurdle rate necessary to justify the project.
B. Lowering the net present value of the project.
C. Increasing the present value of the depreciation tax shield.
D. Increasing the cash outflows at the initial point of the project.
Answer: C
Explanation:
Rule: The greater the depreciation expense, the greater the depreciation tax shield.
Deprecation Tax Shield =
Depreciation Expense * Marginal Tax Rate
Choice "c" is correct. Use of an accelerated method instead of the straight-line method of depreciation in
computing the NPV of a project has the effect of increasing the PV of the deprecation tax shield.
Choice "a" is incorrect. Depreciation method does not affect the hurdle rate. The hurdle rate is independently selected by management.
Choice "b" is incorrect. Using an accelerated method instead of the straight-line method of depreciation
will increase the present value of the deprecation tax shield and therefore increase the net present value
of the project.
Choice "d" is incorrect. Depreciation method does not affect cash outflows at the initial point of the project.
QUESTION NO: 3
The theory underlying the cost of capital is primarily concerned with the cost of:
A. Long-term funds and old funds.
B. Short-term funds and new funds.
C. Long-term funds and new funds.
D. Any combination of old or new, short-term or long-term funds.
Answer: D
Explanation:
Choice "d" is correct. The cost of capital considers the cost of all funds - whether they are short-term, long-term, new or old.
Choices "a", "b", and "c" are incorrect, per above.
QUESTION NO: 4
In 1992, Anchor, Chain, and Hook created ACH Associates, a general partnership. The partners orally
agreed that they would work full time for the partnership and would distribute profits based on their capital
contributions. Anchor contributed $5,000; Chain $10,000; and Hook $15,000.
For the year ended December 31, 1993, ACH Associates had profits of $60,000 that were distributed to
the partners. During 1994, ACH Associates was operating at a loss. In September 1994, the partnership
dissolved.
In October 1994, Hook contracted in writing with Ace Automobile Co. to purchase a car for the partnership.
Hook had previously purchased cars from Ace Automobile Co. for use by ACH Associates partners.
ACH
Associates did not honor the contract with Ace Automobile Co. and Ace Automobile Co. sued the partnership and the individual partners.
Determine whether (A) or (B) is correct. Select the answer that corresponds to the correct statement.
A. ACH Associates and Hook would be the only parties liable to pay any judgment recovered by Ace
Automobile Co.
B. Anchor, Chain, and Hook would be jointly and severally liable to pay any judgment recovered by
Ace
Automobile Co.
Answer: B
Explanation:
Choice "b" is correct. Since Ace brought suit against both the partnership and the individual partners, if
judgment is rendered against the partnership, all partners could be held jointly and severally liable.
QUESTION NO: 5
Which one of the following is not a characteristic of a negotiable certificate of deposit?
Negotiable
certificates of deposit:
A. Have a secondary market for investors.
B. Are regulated by the Federal Reserve System.
C. Are usually sold in denominations of a minimum of $100,000.
D. Have yields considerably greater than bankers' acceptances and commercial paper.
Answer: D
Explanation:
Choice "d" is correct. Negotiable CDs generally carry interest rates slightly lower than bankers' acceptances (which are drafts drawn on deposits at a bank) or commercial paper (which is unsecured debt issued by credit worthy customers).
Choice "a" is incorrect. Negotiable CDs have a formal secondary market.
Choice "b" is incorrect. Negotiable CDs are a product of the banking industry, which is regulated by the
Federal Reserve Board.
Choice "c" is incorrect. Negotiable CDs are usually sold in denominations of a minimum of $100,000.
AICPA Microsoft AI-102덤프의 문제와 답을 모두 기억하시면AICPA Microsoft AI-102시험에서 한방에 패스할수 있습니다.시험에서 불합격 받으시면 결제를 취소해드립니다. Omgzlook 의 AICPA인증 Microsoft AZ-140시험에 도전장을 던지셨나요? 현황에 만족하지 않고 열심히 하는 모습에 박수를 보내드립니다. Microsoft SC-300 - 우리의 문제집으로 여러분은 충분히 안전이 시험을 패스하실 수 있습니다. Omgzlook의AICPA인증 CompTIA SY0-601덤프품질을 검증하려면 구매사이트의 무료샘플을 체험해보시면 됩니다.자격증을 많이 취득하여 멋진 IT전문가로 되세요. 만약AICPA인증IBM C1000-156시험을 통과하고 싶다면, Pass4Tes의 선택을 추천합니다.
Updated: May 26, 2022