100%保證通過第一次 BEC 考試

AICPA BEC 考古題根據最新考試主題編訂，適合全球的考生使用，提高考生的通過率。幫助考生一次性順利通過 AICPA BEC 考試，否則將全額退費，這一舉動保證考生利益不受任何的損失，還會為你提供一年的免費更新服務。

AICPA BEC 題庫資料不僅可靠性強，而且服務也很好。我們的 AICPA BEC 題庫的命中率高達100%，可以保證每個使用過 BEC 題庫的人都順利通過考試。當然，這也並不是說你就完全不用努力了。你需要做的就是，認真學習 AICPA BEC 題庫資料裏出現的所有問題。只有這樣，在 AICPA BEC 考試的時候你才可以輕鬆應對。

這是唯一能供給你們需求的全部的 AICPA BEC 認證考試相關資料的網站。利用我們提供的學習資料通過 BEC 考試是不成問題的，而且你可以以很高的分數通過 AICPA BEC 考試得到相關認證。

購買之前可享有免費試用 BEC 考古題

在購買 AICPA BEC 認證考試培訓資料之前，你還可以下載免費的 BEC 考古題樣本作為試用，這樣你就可以自己判斷 AICPA BEC 題庫資料是不是適合自己。在購買 AICPA BEC 考古題之前，你可以去本網站瞭解更多的資訊，更好地瞭解這個網站。您會發現這是當前考古題提供者中的佼佼者，我們的 AICPA BEC 題庫資源不斷被修訂和更新，具有很高的通過率。

我們正在盡最大努力為我們的廣大考生提供所有具備較高的速度和效率的服務，以節省你的寶貴時間，為你提供了大量的 AICPA BEC 考試指南，包括考題及答案。有些網站在互聯網為你提供的最新的 AICPA BEC 學習材料，而我們是唯一提供高品質的網站，為你提供優質的 AICPA BEC 培訓資料，在最新 AICPA BEC 學習資料和指導的幫助下，你可以第一次嘗試通過 AICPA BEC 考試。

由專家確定真實有效的 BEC 考古題

我們提供給大家關於 AICPA BEC 認證考試的最新的題庫資料，AICPA BEC 題庫資料都是根據最新的認證考試研發出來的，可以告訴大家最新的與 BEC 考試相關的消息。AICPA BEC 考試的大綱有什麼變化，以及 BEC 考試中可能會出現的新題型，這些內容都包括在了資料中。所以，如果你想參加 AICPA BEC 考試，最好利用我們 AICPA BEC 題庫資料，因為只有這樣你才能更好地準備 BEC 考試。

我們的題庫產品是由很多的資深IT專家利用他們的豐富的知識和經驗針對相關的 AICPA BEC 認證考試研究出來的。所以你要是參加 AICPA BEC 認證考試並且選擇我們的考古題，我們不僅可以保證為你提供一份覆蓋面很廣和品質很好的 AICPA BEC 考試資料，來讓您做好準備來面對這個非常專業的 BEC 考試，而且還幫你順利通過 AICPA BEC 認證考試，拿到 AICPA Certification 證書。

購買後，立即下載 BEC 題庫 (CPA Business Environment and Concepts): 成功付款後, 我們的體統將自動通過電子郵箱將您已購買的產品發送到您的郵箱。（如果在12小時內未收到，請聯繫我們，注意：不要忘記檢查您的垃圾郵件。）

最新的 AICPA Certification BEC 免費考試真題:

1. Which of the following activities is considered a primary activity?

A) Delivery of products.
B) Procurement of materials.
C) Accounting.
D) Human resources.

2. Which of the following is not correct regarding best cost provider strategies?

A) The best cost strategy is a combination of the benefits of the cost leadership and differentiation
strategies.
B) When generic products are not acceptable to buyers, yet they still remain price sensitive to the value
they are receiving for their money, the best cost strategy may work well.
C) The best cost strategy strives to have the firm evaluate and change its value chain such that it can
achieve the highest cost among its closest competitors with a quality differentiated product in an effort to
obtain the highest profits.
D) The overall lowest cost in the industry is not a viable option in best cost strategies because the firm
could not compete profit-wise with its differentiation strategy component.

3. All of the following are complementary goods, except:

A) Gas and motor oil.
B) Cameras and rolls of film.
C) VCRs and video cassettes.
D) Margarine and butter.

4. All of the following are alternative marketable securities suitable for investment, except:

A) Eurodollars.
B) Commercial paper.
C) Convertible bonds.
D) Bankers' acceptances.

5. 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) 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.

問題與答案：