質問 1:Which of the following actions is the acknowledged preventive measure for a period of deflation?
A. Increasing the money supply.
B. Increasing interest rates.
C. Decreasing interest rates.
D. Decreasing the money supply.
正解:A
解説: (Topexam メンバーにのみ表示されます)
質問 2:What is the primary disadvantage of using return on investment (ROI) rather than residual income (RI) to
evaluate the performance of investment center managers?
A. ROI does not reflect all economic gains.
B. ROI is a percentage, while RI is a dollar amount.
C. ROI may lead to rejecting projects that yield positive cash flows.
D. ROI does not necessarily reflect the company's cost of capital.
正解:C
解説: (Topexam メンバーにのみ表示されます)
質問 3:Which of the following actions is required to ensure the validity of a contract between a corporation and a
director of the corporation?
A. The director must resign from the board of directors.
B. The shareholders must review and ratify the contract.
C. The director must disclose the interest to the independent members of the board and refrain from
voting.
D. An independent appraiser must render to the board of directors a fairness opinion on the contract.
正解:C
解説: (Topexam メンバーにのみ表示されます)
質問 4:A vendor offered Wyatt Co. $25,000 compensation for losses resulting from faulty raw materials.
Alternately, a lawyer offered to represent Wyatt in a lawsuit against the vendor for a $12,000 retainer and
5 0% of any award over $35,000. Possible court awards with their associated probabilities are:

Compared to accepting the vendor's offer, the expected value for Wyatt to litigate the matter to verdict
provides a:
A. $4,000 loss.
B. $38,000 gain.
C. $21,000 gain.
D. $18,200 gain.
正解:A
解説: (Topexam メンバーにのみ表示されます)
質問 5:A company has daily cash receipts of $150,000. The treasurer of the company has investigated a lockbox
service whereby the bank that offers this service will reduce the company's collection time by four days at
a monthly fee of $2,500. If money market rates average four percent during the year, the additional annual
income (loss) from using the lockbox service would be:
A. $(12,000)
B. $(6,000)
C. $6,000
D. $12,000
正解:B
解説: (Topexam メンバーにのみ表示されます)
質問 6:Under monopolistic competition, strategic plans focus on:
A. Maintaining the market share and being responsive to market conditions related to sales price.
B. Maintaining the market share, ensuring product differentiation, and adapting to price changes or
required changes in production volume.
C. Profitability from production levels that maximize profits.
D. Maintaining the market share and planning for enhanced product differentiation.
正解:D
解説: (Topexam メンバーにのみ表示されます)
質問 7:The imputed interest rate used in the residual income approach to performance evaluation can best be
described as the:
A. Target return on investment set by the company's management.
B. Marginal after-tax cost of capital on new equity capital.
C. Average return on investments for the company over the last several years.
D. Historical weighted average cost of capital for the company.
正解:A
解説: (Topexam メンバーにのみ表示されます)
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AICPA CPA Business Environment and Concepts 認定 BEC 試験問題:
1. The internal rate of return is the:
A) Rate of interest that equates the present value of cash outflows and the present value of cash inflows.
B) Weighted average rate of return generated by internal funds.
C) Required rate of return.
D) Risk-adjusted rate of return.
2. Which of the following is a requirement for a small business corporation to elect S corporation status?
A) It has more than 75 shareholders.
B) It has only one class of stock.
C) It has at least one partnership as a shareholder.
D) It has international ownership.
3. In which stage of supply chain management will the firm's management turn its attention to consolidation
of the various departments that make up operations in order to solve the firm's problems, with a focus on
customer service?
A) Supply chain communities.
B) Integrated enterprise.
C) Extended supply chain.
D) Cross-functional teams.
4. Which one of the following statements about supply and demand is true?
A) If demand increases and supply remains constant, equilibrium price will fall.
B) If demand increases and supply decreases, equilibrium price will increase.
C) If supply increases and demand remains constant, equilibrium price will rise.
D) If demand increases and supply increases, equilibrium quantity will fall.
5. Which of the following formulas should be used to calculate the economic rate of return on common
stock?
A) Market price per share divided by earnings per share.
B) (Net income - preferred dividend) divided by common shares outstanding.
C) Dividends per share divided by market price per share.
D) (Dividends + change in price) divided by beginning price.
質問と回答:
質問 # 1 正解: A | 質問 # 2 正解: B | 質問 # 3 正解: D | 質問 # 4 正解: B | 質問 # 5 正解: D |