최신 AICPA Certification BEC 무료샘플문제:
1. Which of the following decreases stockholder equity?
A) Investments by owners.
B) Distributions to owners.
C) Acquisition of assets in a cash transaction.
D) Issuance of stock.
2. The net present value method of capital budgeting assumes that cash flows are reinvested at:
A) The discount rate used in the analysis.
B) The risk-free rate.
C) The cost of debt.
D) The rate of return of the project.
3. Quantree Company is quoted credit terms of 3/15, net 60 (using a 360-day year). The effective cost of not
taking this discount and paying on day 60 is (rounded to nearest hundredth):
A) 18.56 percent.
B) 18.00 percent.
C) 24.00 percent.
D) 24.74 percent.
4. In 1990, Amber Corp., a closely held corporation, was formed by Adams, Frank, and Berg as
incorporators and stockholders. Adams, Frank, and Berg executed a written voting agreement which
provided that they would vote for each other as directors and officers. In 1994, stock in the corporation
was offered to the public. This resulted in an additional 300 stockholders. After the offering, Adams holds
2 5%, Frank holds 15%, and Berg holds 15% of all issued and outstanding stock. Adams, Frank, and Berg
have been directors and officers of the corporation since the corporation was formed. Regular meetings of
the board of directors and annual stockholders meetings have been held.
For this question refer to the formation of Amber Corp. and the rights and duties of its stockholders,
directors, and officers. Amber Corp.'s day-to-day business ordinarily would be operated by its:
A) Officers.
B) Stockholders.
C) Directors.
5. When do cost leadership strategies fail?
A) Buyers become less price sensitive and start to have brand loyalty.
B) New entry firms are able to influence buyers to switch to their product by cutting the price of their
product for a period of time in an effort to gain market share and increase profits.
C) Buyers have large amounts of bargaining power in the market.
D) Heavy price competition exists in the market.
질문과 대답:
| 질문 # 1 정답: B | 질문 # 2 정답: A | 질문 # 3 정답: D | 질문 # 4 정답: A | 질문 # 5 정답: A |
835 개 고객 리뷰
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