最新的AICPA CPA Business Environment and Concepts - BEC免費考試真題
During 1994, Deet Corp. experienced the following power outages:
Each power outage results in out-of-pocket costs of $400. For $500 per month, Deet can lease an
auxiliary generator to provide power during outages. If Deet leases an auxiliary generator in 1995, the
estimated savings (or additional expenditures) for 1995 would be:
Each power outage results in out-of-pocket costs of $400. For $500 per month, Deet can lease an
auxiliary generator to provide power during outages. If Deet leases an auxiliary generator in 1995, the
estimated savings (or additional expenditures) for 1995 would be:
正確答案: B
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Which of the following statements is correct concerning liability when a partner in a general partnership
commits a tort while engaged in partnership business?
commits a tort while engaged in partnership business?
正確答案: B
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Foster Inc. is considering implementing a lock-box collection system at a cost of $80,000 per year. Annual
sales are $90 million, and the lock-box system will reduce collection time by 3 days. If Foster can invest
funds at 8 percent, should it use the lock-box system? Assume a 360-day year.
sales are $90 million, and the lock-box system will reduce collection time by 3 days. If Foster can invest
funds at 8 percent, should it use the lock-box system? Assume a 360-day year.
正確答案: A
說明：（僅 Fast2test 成員可見）
Government price regulations in competitive markets that set maximum or ceiling prices below the
equilibrium price will in the short run:
equilibrium price will in the short run:
正確答案: B
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For capital budgeting purposes, management would select a high hurdle rate of return for certain projects
because management:
because management:
正確答案: A
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Which of the following methods of measuring transaction exposure to exchange rate risk uses standard
deviation, coefficient of correlation and other formal statistical techniques?
I. Measurement of currency variability.
II. Measurement of currency correlations.
deviation, coefficient of correlation and other formal statistical techniques?
I. Measurement of currency variability.
II. Measurement of currency correlations.
正確答案: B
說明：（僅 Fast2test 成員可見）
Managerial performance can be measured in many different ways including return on investment (ROI)
and residual income (RI). A good reason for using RI instead of ROI is that:
and residual income (RI). A good reason for using RI instead of ROI is that:
正確答案: C
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Which of the following would lead to a reduction in inflation?
正確答案: B
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The Moore Corporation is considering the acquisition of a new machine. The machine can be purchased
for $90,000; it will cost $6,000 to transport to Moore's plant and $9,000 to install. It is estimated that the
machine will last 10 years, and it is expected to have an estimated salvage value of $5,000. Over its
1 0-year life, the machine is expected to produce 2,000 units per year with a selling price of $500 and
combined material and labor costs of $450 per unit. Federal tax regulations permit machines of this type
to be depreciated using the straight-line method over 5 years with no estimated salvage value. Moore has
a marginal tax rate of 40 percent.
What is the net cash flow for the tenth year of the project that Moore Corporation should use in a capital
budgeting analysis?
for $90,000; it will cost $6,000 to transport to Moore's plant and $9,000 to install. It is estimated that the
machine will last 10 years, and it is expected to have an estimated salvage value of $5,000. Over its
1 0-year life, the machine is expected to produce 2,000 units per year with a selling price of $500 and
combined material and labor costs of $450 per unit. Federal tax regulations permit machines of this type
to be depreciated using the straight-line method over 5 years with no estimated salvage value. Moore has
a marginal tax rate of 40 percent.
What is the net cash flow for the tenth year of the project that Moore Corporation should use in a capital
budgeting analysis?
正確答案: B
說明：（僅 Fast2test 成員可見）