AICPA CPA Business Environment and Concepts : BEC

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三つのバージョン

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AICPA BEC 試験シラバストピック:

AICPA CPA Business Environment and Concepts 認定 BEC 試験問題：

1. When a firm finances each asset with a financial instrument of the same approximate maturity as the life
of the asset, it is applying:

A) Working capital management.
B) Return maximization.
C) Operating leverage.
D) Financial leverage.

2. Kemple Cleaning Services is a newly established janitorial firm, and the owner is deciding which type of
checking account to open. Kemple is planning to keep a $500 minimum balance in the account for
emergencies and plans to write an average of 80 checks per month. The bank charges $10 per month
plus a $0.10 per check charge for a standard business checking account with no minimum balance.
Kemple also has the option of a premium business checking account, which requires a $2,500 minimum
balance but has no monthly fees or per check charges. If Kemple's cost of funds is 10 percent, which
account should Kemple choose?

A) Standard account, since the savings is $16 per year.
B) Premium account, since the savings is $16 per year.
C) Premium account, since the savings is $34 per year.
D) Standard account, since the savings is $34 per year.

3. 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
1 994, 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.

A) Anchor, Chain, and Hook jointly owning income producing property establishes a partnership
relationship.
B) Anchor, Chain, and Hook jointly owning and conducting a business for profit establishes a partnership
relationship.

4. Absent a specific provision in its articles of incorporation, a corporation's board of directors has the
unilateral power to do all of the following, except:

A) Amend the articles of incorporation.
B) Declare dividends.
C) Fix compensation of directors.
D) Repeal the bylaws.

5. Which of the following is not consistent with full employment?

A) Cyclical unemployment.
B) Structural unemployment.
C) An unemployment rate greater than zero.
D) Frictional unemployment.

質問と回答：