BECの無料問題集（530題）、BEC認定試験参考書

AICPA BEC 問題集

試験コード：BEC

試験名称：CPA Business Environment and Concepts

最近更新時間：2025-03-01

問題と解答：全530問

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質問 1：
Managers that anticipate greater return for greater risk are referred to as having what attitude toward risk?
A. Risk seeking.
B. Risk indifferent.
C. Cautious.
D. Risk averse.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 2：
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%.
Assume Youngsten has an after-tax cost of debt of 9% and an after-tax cost of equity of 15%.
Youngsten's weighted average cost of capital is:
A. 12.0%
B. 11.0%
C. 13.0%
D. 11.8%
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 3：
A limited liability partnership must:
A. Not have partners with professional licenses.
B. Hold all partners personally liable for all debts and liabilities of the partnership and partners.
C. File registration documents with the state in which it is formed.
D. Carry no less than one hundred thousand dollars of property insurance.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 4：
Which of the following actions may be taken by a corporation's board of directors without stockholder
approval?
A. Selling substantially all of the corporation's assets.
B. Purchasing substantially all of the assets of another corporation.
C. Dissolving the corporation.
D. Amending the articles of incorporation.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 5：
Which of the following methods is designed to measure transaction exposure in terms of the maximum
one day loss related to holdings denominated in foreign currency?
I. Measurement of currency variability.
II. Measurement of currency correlations.
III. Value at risk.
A. III only.
B. I only.
C. II only.
D. I, II, and III.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 6：
Which of the following statements is correct if there is an increase in the resources available within an
economy?
A. More goods and services will be produced in the economy.
B. The technological efficiency of the economy will improve.
C. The economy will be capable of producing more goods and services.
D. The standard of living in the economy will rise.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 7：
Strategy is a broad term that usually means the selection of overall objectives. Strategic analysis would
generally exclude the:
A. Target product mix and production schedule to be maintained during the year.
B. Trends that will affect the entity's markets.
C. Forms of organizational structure that would best serve the entity.
D. Best ways to invest in research, design, production, distribution, marketing, and administrative
activities.
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. Following the formation of a corporation, which of the following terms best describes the process by which
the promoter is released from, and the corporation is made liable for, pre-incorporation contractual
obligations?

A) Accord and satisfaction.
B) Assignment.
C) Delegation.
D) Novation.

2. In order to increase production capacity, Gunning Industries is considering replacing an existing
production machine with a new technologically improved machine effective January 1, 1997. The
following information is being considered by Gunning Industries.
. The new machine would be purchased for $160,000 in cash. Shipping, installation, and testing would
cost an additional $30,000.
. The new machine is expected to increase annual sales by 20,000 units at a sales price of $40 per unit.
Incremental operating costs are comprised of $30 per unit in variable costs and total fixed costs of
$ 40,000 per year.
. The investment in the new machine will require an immediate increase in working capital of $35,000.
. Gunning uses straight-line depreciation for financial reporting and tax reporting purposes. The new
machine has an estimated useful life of five years and zero salvage value.
. Gunning is subject to a 40 percent corporate income tax rate.
Gunning uses the net present value method to analyze investments and will employ the following factors
and rates.

Gunning Industries' discounted annual depreciation tax shield for the year 1997 would be:

A) $15,200
B) $20,725
C) $16,762
D) $13,817

3. An increase in the minimum wage will benefit specific economic wage groups as outlined below:
I. Employees at the minimum wage rate who remain employed will benefit, since they will receive more
money.
II. Many of the unskilled could lose their jobs. There would be fewer jobs for the currently unemployed
such as less educated and untrained personnel (e.g., teenagers) who will have more difficulty finding
work as firms reduce their labor force and pursue more efficiency.

A) Only I.
B) Only II.
C) Both I and II.
D) Neither I nor II.

4. Compared to firms in a perfectly competitive market, a monopolist tends to:

A) Produce substantially less and charge a lower price.
B) Produce substantially more and charge a higher price.
C) Produce substantially less but charge a higher price.
D) Produce the same output and charge a higher price.

5. The three elements needed to estimate the cost of equity capital for use in determining a firm's weighted
average cost of capital are:

A) Current dividends per share, expected growth rate in earnings per share, and current market price per
share of common stock.
B) Current earnings per share, expected growth rate in earnings per share, and current book value per
share of common stock.
C) Current earnings per share, expected growth rate in dividends per share, and current market price per
share of common stock.
D) Current dividends per share, expected growth rate in dividends per share, and current market price per
share of common stock.

質問と回答：

質問 # 1
正解： D

質問 # 2
正解： D

質問 # 3
正解： A

質問 # 4
正解： C

質問 # 5
正解： D