BEC 絶対合格 & BEC 認定資格試験

 

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試験番号:BEC 問題集
試験科目:「CPA Business Environment and Concepts」
最近更新時間:2017-02-28
問題と解答:530

>> BEC 問題集

 

NO.1 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

BEC 最新版   
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.

NO.2 Demand for a product tends to be price inelastic if:
A. The product is considered a luxury item.
B. Few good complements for the product are available.
C. People spend a large share of their income on the product.
D. Few good substitutes are available for the product.
Answer: D

BEC 的中率   BEC 市販本   
Explanation:
Choice "d" is correct. Demand for a product tends to be price inelastic if few good substitutes are
available
for the product. Even if price increases, consumers are then unable to switch to substitute goods,
because there aren't any.
Choice "a" is incorrect. Luxury items may have good substitutes available.
Choice "b" is incorrect. Complementary goods are those whose demand fluctuates in unison;
substitute
goods are more relevant here.
Choice "c" is incorrect. If consumers spend a large share of their income on the product, they will be
very
sensitive to any price changes and hence product demand would be more "elastic."

NO.3 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. Current U.S. Treasury bond yield and the dividend payout ratio.
B. Current U.S. Treasury bond yield, the price/earnings ratio, and the beta coefficient.
C. Expected market earnings and the price' earnings ratio.
D. Expected market earnings, the current U.S. Treasury bond yield, and the beta coefficient.
Answer: D

BEC 更新   
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:.

NO.4 A project's net present value, ignoring income tax considerations, is normally affected by the:
A. Amount of annual depreciation on the asset to be replaced.
B. Amount of annual depreciation on fixed assets used directly on the project.
C. Carrying amount of the asset to be replaced by the project.
D. Proceeds from the sale of the asset to be replaced.
Answer: D

BEC 受験記   
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.

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