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：2025-01-15

問題と解答：全530問

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質問 1：
The discount rate set by the Federal Reserve is the:
A. Rate that commercial banks charge for loans to each other.
B. Rate that the central bank charges for loans to commercial banks.
C. Rate that commercial banks charge for loans to the general public.
D. Ratio of a bank's reserves to its demand deposits.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 2：
A firm with a higher degree of operating leverage when compared to the industry average implies that the:
A. Firm uses a significant amount of debt financing.
B. Firm is more profitable.
C. Firm has higher variable costs.
D. Firm's profits are more sensitive to changes in sales volume.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 3：
Which of the following statements regarding the existence of substitute products is correct?
A. When the cost of buyers switching to new products is high, the effect of substitutes on the competitive
environment of a firm is high.
B. If few substitutes exist, buyers may have a limit on the maximum price that they are willing to pay and
may choose to not purchase the firm's product if the price is too high.
C. If few substitutes exist, buyers have little choice of products and may be willing to pay a higher price for
the products that are available.
D. The impact of substitutes will have more of an effect on the competitive environment of a firm if the
substitutes are difficult for customers to obtain.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 4：
To decrease the money supply, the Fed might:
A. Buy government securities on the open market.
B. Sell government securities on the open market.
C. Lower the discount rate.
D. Decrease the required reserve ratio.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 5：
Harry, Betty, and Jim decide to form a hair salon business. Betty and Jim agree to equally manage the
business and have agreed to accept full personal liability for obligations of the business. Harry contributes
money to help them get started. Harry does not want any personal liability but does want access to the
books and records and to share in the profits. They have all agreed that unanimous consent is needed to
transfer their ownership interests. Assume any necessary filings have been made.
What type of business entity best reflects the terms of their agreement?
The three have formed:
A. A limited partnership.
B. A corporation.
C. A general partnership.
D. A limited liability company.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 6：
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)

質問 7：
Kore Industries is analyzing a capital investment proposal for new equipment to produce a product over
the next eight years. The analyst is attempting to determine the appropriate "end-of-life" cash flows for the
analysis. At the end of eight years, the equipment must be removed from the plant and will have a net
book value of zero, a tax basis of $75,000, a cost to remove of $40,000, and scrap salvage value of
$ 10,000. Kore's effective tax rate is 40 percent. What is the appropriate "end-of-life" cash flow related to
these items that should be used in the analysis?
A. $27,000
B. $(18,000)
C. $12,000
D. $(30,000)
正解：C
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. Which of the following is most likely to cause an increase in the amount of frictional unemployment in an
economy?

A) An increase in the average age of the work force.
B) A downturn in aggregate business activity.
C) A reduction in the average age of the work force.
D) An invention that renders an industry obsolete.

2. Minon, Inc. purchased a long-term asset on the last day of the current year. What are the effects of this
purchase on return on investment and residual income?

A) Option A
B) Option C
C) Option D
D) Option B

3. DQZ Telecom is considering a project for the coming year, which will cost $50 million. DQZ plans to use
the following combination of debt and equity to finance the investment.
. Issue $15 million of 20-year bonds at a price of 101, with a coupon rate of 8 percent, and flotation costs
of 2 percent of par.
. Use $35 million of funds generated from earnings.
The equity market is expected to earn 12 percent. U.S. treasury bonds are currently yielding 5 percent.
The beta coefficient for DQZ is estimated to be .60. DQZ is subject to an effective corporate income tax
rate of 40 percent.
The before-tax cost of DQZ's planned debt financing, net of flotation costs, in the first year is:

A) 8.08 percent.
B) 10.00 percent.
C) 11.80 percent.
D) 7.92 percent.

4. McLean Inc. is considering the purchase of a new machine that will cost $150,000. The machine has an
estimated useful life of three years. Assume for simplicity that the equipment will be fully depreciated 30,
4 0, and 30 percent in each of the three years, respectively. The new machine will have a $10,000 resale
value at the end of its estimated useful life. The machine is expected to save the company $85,000 per
year in operating expenses. McLean uses a 40 percent estimated income tax rate and a 16 percent hurdle
rate to evaluate capital projects.
Discount rates for a 16 percent rate are as follows.

What is the net present value of this project?

A) $(35,454)
B) $15,842
C) $13,278
D) $9,432

5. 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.

The acquisition of the new production machine by Gunning Industries will contribute a discounted
net-oftax contribution margin of: