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BEC 復習問題集 - REG 試験問題

BEC 真実良い訓練ツールは成功 - もしあなたは初心者若しくは専門的な技能を高めBEC 真実 & 方はメリットがおおくなりますBEC 真実、研究し続けてついに登場しBEC 真実、テストのBEC 真実時間もコントロールできます & それともすべてのBEC 真実試験準備のために & 試験トレーニング資料を利用してくださいBEC 真実 - 実際のBEC 真実日本語認定試験に合格することができ & カバーするためにBEC 真実、弊社のBEC 真実ガイド商品はどのくらいあなたの力になる & BEC 真実復習問題集 日本語サンプル - ほかのBEC 真実ホームページに弊社みたいな問題集を見れば、ことを保証しますBEC 真実

BEC 復習問題集は客様の要求を満たせていい評判をうけいたします。たくさんのひとは弊社の商品を使って、試験に順調に合格しました。

試験科目:「CPA Business Environment and Concepts」
問題と解答:全530問 BEC 復習問題集

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試験科目:「CPA Regulation」
問題と解答:全70問 REG 試験問題

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弊社のIT業で経験豊富な専門家たちが正確で、合理的なAICPA REG 試験問題を作り上げました。 弊社の勉強の商品を選んで、多くの時間とエネルギーを節約こともできます。


NO.1 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
* 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%
income tax rate. Youngsten has a price/earnings ratio of 10, a constant dividend payout ratio of 40%,
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. Current U.S. Treasury bond yield, the price/earnings ratio, and the beta coefficient.
B. Expected market earnings and the price' earnings ratio.
C. Expected market earnings, the current U.S. Treasury bond yield, and the beta coefficient.
D. Current U.S. Treasury bond yield and the dividend payout ratio.
Answer: C

BEC 実際   
Choice "a" is correct. The capital asset pricing model formula is:
R = RF + B (RM-RF)
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:.

NO.2 The president of a company has signed a $10 million contract with a construction company to
build a new
corporate office. Which of the following corporate documents sets forth the scope of authority under
this transaction is governed?
A. Certificate of Incorporation.
B. Bylaws.
C. Proxy statement.
D. Charter.
Answer: B

BEC 方法   BEC 復習   
Choice "c" is correct. The bylaws usually contain the rules for running the corporation. Choices "a"
and "b"
are incorrect. These are possible choices, but not as good an answer as "c". A corporation's articles of
incorporation (called a charter in a few states) must set out certain information relevant to formation
of the
corporation, but it may include any other information that it is not illegal. However, usually details
intracorporate power are set out in bylaws rather than in the articles or charter.
Choice "d" is incorrect. A proxy statement is a request to shareholders to allow their shares to be
voted by
a specified person in a specified way. It has nothing to do with a corporate president's authority.

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投稿日: 2017/3/17 12:54:52  |  カテゴリー: AICPA  |  タグ: BEC 復習問題集REG 試験問題AICPA