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BEC 基礎訓練 - REG サンプル問題集

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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

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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

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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。

 

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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:.