AICPA CPA Business Environment and Concepts : BEC

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구매후 BEC덤프를 바로 다운: 결제하시면 시스템 자동으로 구매한 제품을 고객님 메일주소에 발송해드립니다.(만약 12시간이내에 덤프를 받지 못하셨다면 연락주세요.주의사항:스펨메일함도 꼭 확인해보세요.)

AICPA BEC 시험 요강 주제:

최신 AICPA Certification BEC 무료샘플문제

문제 #1
With respect to price elasticity of demand:

A. Product demand is more inelastic when more substitutes are available.
B. The shorter the time period, the more product demand becomes elastic because less choices are
available.
C. Product demand is more elastic when more substitutes are available.
D. Product demand is more elastic when fewer substitutes are available.

문제 #2
In order to increase production capacity, Gunning Industries is considering replacing an existing
production machine with a new technologically improved machine effective January 1, 1997. The
following information is being considered by Gunning Industries.
. The new machine would be purchased for $160,000 in cash. Shipping, installation, and testing would
cost an additional $30,000.
. The new machine is expected to increase annual sales by 20,000 units at a sales price of $40 per unit.
Incremental operating costs are comprised of $30 per unit in variable costs and total fixed costs of
$ 40,000 per year.
. The investment in the new machine will require an immediate increase in working capital of $35,000.
. Gunning uses straight-line depreciation for financial reporting and tax reporting purposes. The new
machine has an estimated useful life of five years and zero salvage value.
. Gunning is subject to a 40 percent corporate income tax rate.
Gunning uses the net present value method to analyze investments and will employ the following factors
and rates.

The acquisition of the new production machine by Gunning Industries will contribute a discounted
net-oftax contribution margin of:

A. $363,936
B. $242,624
C. $303,280
D. $454,920

문제 #3
Which of the following statements regarding the existence of substitute products is true?

A. When the cost of buyers switching to new products is high, the effect of substitutes on the competitive
environment of a firm is high.
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. 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.
D. 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.

문제 #4
Which of the following statements regarding the existence of substitute products is correct?

A. When the cost of buyers switching to new products is high, the effect of substitutes on the competitive
environment of a firm is high.
B. If few substitutes exist, buyers have little choice of products and may be willing to pay a higher price for
the products that are available.
C. The impact of substitutes will have more of an effect on the competitive environment of a firm if the
substitutes are difficult for customers to obtain.
D. If few substitutes exist, buyers may have a limit on the maximum price that they are willing to pay and
may choose to not purchase the firm's product if the price is too high.

문제 #5
An increase in the personal income tax will tend to cause:

A. Real GDP to rise and unemployment to fall.
B. Real GDP to rise and unemployment to rise.
C. Real GDP to fall and unemployment to rise.
D. Real GDP to fall and unemployment to fall.

질문과 대답: