최신AICPA CPA Business Environment and Concepts - BEC무료샘플문제
문제1
To address the problem of a recession, the Federal Reserve Bank most likely would take which of the
following actions?
To address the problem of a recession, the Federal Reserve Bank most likely would take which of the
following actions?
정답: A
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문제2
Which of the following partners of a limited liability partnership (LLP) may avoid personal liability when a
partner commits a negligent act?
Which of the following partners of a limited liability partnership (LLP) may avoid personal liability when a
partner commits a negligent act?
정답: B
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문제3
The CFO of a company is concerned about the company's accounts receivable turnover ratio. The
company currently offers customers terms of 3/10, net 30. Which of the following strategies would most
likely improve the company's accounts receivable turnover ratio?
The CFO of a company is concerned about the company's accounts receivable turnover ratio. The
company currently offers customers terms of 3/10, net 30. Which of the following strategies would most
likely improve the company's accounts receivable turnover ratio?
정답: C
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문제4
Capital investments require balancing risk and return. Managers have a responsibility to ensure that the
investments that they make in their own firms increase shareholder value. Managers have met that
responsibility if the return on the capital investment:
Capital investments require balancing risk and return. Managers have a responsibility to ensure that the
investments that they make in their own firms increase shareholder value. Managers have met that
responsibility if the return on the capital investment:
정답: C
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문제5
Which of the following inventory management approaches orders at the point where carrying costs equate
nearest to restocking costs in order to minimize total inventory cost?
Which of the following inventory management approaches orders at the point where carrying costs equate
nearest to restocking costs in order to minimize total inventory cost?
정답: C
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문제6
If an investor's certainty equivalent is greater than the expected value of an investment alternative, the
investor is said to be:
If an investor's certainty equivalent is greater than the expected value of an investment alternative, the
investor is said to be:
정답: A
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문제7
Heather, Erika, and Shelby are members in HES LLC. Heather dies. Absent an agreement to the contrary,
what is the result?
Heather, Erika, and Shelby are members in HES LLC. Heather dies. Absent an agreement to the contrary,
what is the result?
정답: B
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문제8
When the overall price level is rising, nominal interest rates tend to be:
When the overall price level is rising, nominal interest rates tend to be:
정답: D
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문제9
A partner's interest in specific partnership property is:
A partner's interest in specific partnership property is:
정답: C
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문제10
When the Economic Order Quantity (EOQ) model is used for a firm, which manufactures its inventory,
ordering costs consist primarily of:
When the Economic Order Quantity (EOQ) model is used for a firm, which manufactures its inventory,
ordering costs consist primarily of:
정답: A
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