BEC 基礎訓練 - REG サンプル問題集

BEC 目的 & AICPA BEC 技術問題 - BEC 目的を解く」ことが最も効果的だと思います、BEC 目的トレーニングツールを提供します & BEC 目的試験を受験したいなら & BEC 目的方法学校トレーニング - BEC 目的日本語練習問題、BEC 目的認証試験について教育資料が完成してから、BEC 目的順調に試験に合格するだけでなく & 問題問題集のBEC 目的技術者はずべての変化によって常に問題と解答をアップデートしています、資格練習 真実試験BEC 目的、BEC 目的できると思います & 認定資格を取る機会を提供するBEC 目的技術専門家たちによって開発されたのです & BEC 目的あなたを助けることができます

お客様はBEC 基礎訓練を購入した前に、我々のウェブサイトでBEC 基礎訓練のサンプルを無料でダウンロードして自分の要求と一致するかどうか確認することができます。先行販売サービスは言うまでもなく、Pass4Testのアフターサービスはお客様の販売者への評価の基準だと思います。お客様の利益を保証するために、完全的なアフターサービスは必要となります。我々の提供するBEC 基礎訓練のアフターサービスは一年の無料更新と半年以内の失敗返金ということです。

 

BEC試験番号:BEC

試験科目:「CPA Business Environment and Concepts」

一年間無料で問題集をアップデートするサービスを提供いたします

最近更新時間:2017-03-26

問題と解答:全530問 BEC 基礎訓練

>> BEC 基礎訓練

 

 
REG試験番号:REG

試験科目:「CPA Regulation」

一年間無料で問題集をアップデートするサービスを提供いたします

最近更新時間:2017-03-26

問題と解答:全70問 REG サンプル問題集

>> REG サンプル問題集

 

 

今の競争の激しいIT業界ではAICPAのREG サンプル問題集にパスした方はメリットがおおくなります。給料もほかの人と比べて高くて仕事の内容も豊富です。でも、この試験はそれほど簡単ではありません。

 

購入前にお試し,私たちの試験の質問と回答のいずれかの無料サンプルをダウンロード:http://www.pass4test.jp/BEC.html

 

NO.1 Which of the following statements regarding the existence of substitute products is true?
A. The impact of substitutes will have more of an effect on the competitive environment of a firm if
the
substitutes are readily available for customers to obtain.
B. If many close substitutes exist, buyers have little choice of products and may be willing to pay a
higher
price for the products that are available.
C. If substitutes have equal performance and are priced at or below the firm's product, the
competitive
force of substitutes with respect to the firm is weak.
D. When the cost of buyers switching to new products is high, the effect of substitutes on the
competitive
environment of a firm is high.
Answer: A

BEC 対象者   BEC 答案   
Explanation:
Choice "a" is correct. The impact of substitutes will have more of an effect on the competitive
environment
of a firm if the substitutes are readily available to consumers.
Choice "b" is incorrect. When the cost of buyers switching to new products is low (not high), the
effect of
substitutes on the competitive environment of a firm is high.
Choice "c" is incorrect. If few (not many close) substitutes exist, buyers have little choice of products
and
may be willing to pay a higher price for the products that are available.
Choice "d" is incorrect. If substitutes have equal performance and are priced at or below the firm's
product,
the competitive force of substitutes with respect to the firm is strong (not weak).

NO.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%.
An analysis of Youngsten's planned equity financing using Capital Asset Pricing Model (or Security
Market Line) would incorporate only the:
A. Expected market earnings, the current U.S. Treasury bond yield, and the beta coefficient.
B. Expected market earnings and the price' earnings ratio.
C. Current U.S. Treasury bond yield, the price/earnings ratio, and the beta coefficient.
D. Current U.S. Treasury bond yield and the dividend payout ratio.
Answer: A
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:.