AICPA BEC 問題集

質問 1：
A stockholder's right to inspect books and records of a corporation will be properly denied if the
stockholder:
A. Intends to commence a stockholder's derivative suit.
B. Is investigating management misconduct.
C. Employs an agent to inspect the books and records.
D. Wants to use corporate stockholder records for a personal business.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 2：
If the demand for a normal good is inelastic, then the sales price of the product would increase following
a(n):
A. Increase in the number of suppliers of the product.
B. Decrease in the supply of the product.
C. Increase in the supply of the product.
D. Decrease in the price of a substitute good.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 3：
Management accountants are frequently asked to analyze various decision situations including the
following.
I. The cost of a special device that is necessary if a special order is accepted.
II. The cost proposed annually for the plant service for the grounds at corporate headquarters.
III. Joint production costs incurred, to be considered in a sell-at-split versus a process-further decision.
IV. The costs associated with alternative uses of plant space, to be considered in a make/buy decision.
V. The cost of obsolete inventory acquired several years ago, to be considered in a keep-versusdisposal
decision.
The cost described in situation II above is a:
A. Sunk cost.
B. Relevant cost.
C. Prime cost.
D. Discretionary cost.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 4：
An oligopolist faces a "kinked" demand curve. This terminology indicates that:
A. An oligopolist is similar to a monopolist, and as the quantity demanded for its product increases, the
demand curve for that firm shifts to the right.
B. When an oligopolist lowers its price, the other firms in the oligopoly will match the price reduction, but if
the oligopolist raises its price, the other firms will ignore the price change.
C. An oligopolist faces a non-linear demand for its product, and price changes will have little effect on
demand for that product.
D. An oligopolist can sell its product at any price, but after the "saturation point," another oligopolist will
lower its price and, therefore, shift the demand curve to the left.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 5：
A company with $4.8 million in credit sales per year plans to relax its credit standards, projecting that this
will increase credit sales by $720,000. The company's average collection period for new customers is
expected to be 75 days; and the payment behavior of the existing customers is not expected to change.
Variable costs are 80 percent of sales. The firm's opportunity cost is 20 percent before taxes. Assuming a
3 60-day year, what is the company's benefit (loss) on the planned change in credit terms?
A. $126,000
B. $144,000
C. $120,000
D. $28,800
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 6：
Considering the SCOR Model of supply chain operations, which of the following key management
processes does managing accounts receivable and collections from customers fall into?
A. Deliver.
B. Source.
C. Make.
D. Plan.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 7：
Minon, Inc. purchased a long-term asset on the last day of the current year. What are the effects of this
purchase on return on investment and residual income?

A. Option A
B. Option C
C. Option D
D. Option B
正解：D
解説: (Topexam メンバーにのみ表示されます)