최신 BEC 무료덤프 - AICPA CPA Business Environment and Concepts

문제1

Under the Revised Model Business Corporation Act, which of the following statements regarding a
corporation's bylaws is(are) correct?
I. A corporation's initial bylaws shall be adopted by either the incorporators or the board of directors.
II. A corporation's bylaws are contained in the articles of incorporation.

A. Neither I nor II.

B. I only.

C. II only.

D. Both I and II.

정답: B

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문제2

Para Co. is reviewing the following data relating to an energy saving investment proposal:

What would be the annual savings needed to make the investment realize a 12% yield?

A. $8,189

B. $12,306

C. $13,889

D. $11,111

정답: B

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문제3

The following information regarding inventory policy was assembled by the JRJ Corporation. The
company uses a 50-week year in all calculations.

The reorder point is:

A. 2,100 units.

B. 1,300 units.

C. 5,200 units.

D. 3,300 units.

정답: A

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문제4

A stockholder's right to inspect books and records of a corporation will be properly denied if the
stockholder:

A. Wants to use corporate stockholder records for a personal business.

B. Employs an agent to inspect the books and records.

C. Intends to commence a stockholder's derivative suit.

D. Is investigating management misconduct.

정답: A

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문제5

Juan is a limited partner in Pet Food and Fun, Limited Partnership. Juan visited Chow, Inc., a local
supplier of dog food claiming to be a "partner" in the partnership and negotiated a distribution contract
between the supplier and limited partnership on behalf of the partnership.
As a result of these actions, Juan:

A. Has full personal liability to all creditors.

B. Has limited liability as a limited partner in reference to all creditors.

C. None of the above.

D. Has limited liability as a limited partner to all creditors except Chow, Inc.

정답: D

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문제6

At the peak of a business cycle:

A. The overall price level is likely to be falling.

B. There is likely to be an excess supply of labor and business inventories are likely to be high.

C. Capacity constraints and labor shortages are likely to put upward pressure on the overall price level.

D. Output (real GDP) tends to be below the potential level of output.

정답: C

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문제7

When markets are perfectly competitive, consumers:

A. Must search for the lowest price for the products they buy.

B. Do not receive any consumer surplus unless producers choose to overproduce.

C. Must choose the brands they buy solely on the basis of informational advertising.

D. Have goods and services produced at the lowest cost in the long run.

정답: D

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문제8

The length of time required to recover the initial cash outlay of a capital project is determined by using the:

A. Accounting rate of return method.

B. Net present value method.

C. Discounted cash flow method.

D. Payback method.

정답: D

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문제9

When does competition not become an even stronger force impacting the profitability of a firm?

A. The market is not growing fast.

B. Various firms use various types of strategic plans.

C. Customers do not have strong brand preferences.

D. The costs of exiting the market are less than the costs of continuing to operate.

정답: D

설명: (DumpTOP 회원만 볼 수 있음)

최신 BEC 무료덤프 - AICPA CPA Business Environment and Concepts

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