최신 AICPA Certification BEC 무료샘플문제:
1. Karen Parker wants to establish an environmental testing company that would specialize in evaluating the
quality of water found in rivers and streams. However, Parker has discovered that she needs either
certification or approval from five separate local and state government agencies before she can
commence business. Also, the necessary equipment to begin would cost several million dollars.
However, Parker believes that if she is able to obtain capital resources, she can gain market share from
the two major competitors.
The large capital outlay necessary for the equipment is an example of a(n):
A) Minimum efficiency scale.
B) Entry barrier.
C) Created barrier.
D) External cost.
2. An increase (shift right) in aggregate demand causes:
A) A decrease in the price level and a decrease in real GDP.
B) An increase in the price level and a decrease in real GDP.
C) An increase in the price level and an increase in real GDP.
D) A decrease in the price level and an increase in real GDP.
3. If a nation has superior conditions in which to grow coffee beans and firms are able to grow them at very
low costs, which of the four major factors that Michael Porter has indicated impact the global competitive
environment would allow this nation to fare better with respect to global competitive advantage?
A) Conditions of the factors of production.
B) Conditions of domestic demand.
C) Firm strategy, structure, and rivalry.
D) Related and supporting industries.
4. A company obtained a short-term bank loan of $500,000 at an annual interest rate of eight percent. As a
condition of the loan, the company is required to maintain a compensating balance of $100,000 in its
checking account. The checking account earns interest at an annual rate of three percent. Ordinarily, the
company maintains a balance of $50,000 in its account for transaction purposes. What is the effective
interest rate of the loan?
A) 9.44 percent.
B) 8.50 percent.
C) 8.56 percent.
D) 7.77 percent.
5. The level of safety stock in inventory management depends on all of the following, except the:
A) Level of customer dissatisfaction for back orders.
B) Level of uncertainty of the sales forecast.
C) Cost to reorder stock.
D) Level of uncertainty in lead-time for stock shipments.
질문과 대답:
| 질문 # 1 정답: B | 질문 # 2 정답: B | 질문 # 3 정답: A | 질문 # 4 정답: C | 질문 # 5 정답: C |
811 개 고객 리뷰
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