BECの無料問題集（530題）、BEC認定試験参考書

AICPA BEC 問題集

試験コード：BEC

試験名称：CPA Business Environment and Concepts

最近更新時間：2024-04-23

問題と解答：全530問

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質問 1：
In general, which of the following statements is correct with respect to a limited partnership?
A. A limited partner's death or incompetency will cause the partnership to dissolve.
B. A limited partner will be personally liable for partnership debts incurred in the ordinary course of the
partnership's business.
C. A limited partner is unable to participate in the management of the partnership in the same manner as
general partners and still retain limited liability.
D. A limited partner is an agent of the partnership and has the authority to bind the partnership to
contracts.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 2：
The articles of organization for a limited liability company must contain everything, except the following:
A. Number of shares authorized and issued.
B. The name of the entity that includes some indication it is a LLC.
C. The name and address of the registered agent.
D. If the company is to be manager managed, a statement to that effect.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 3：
If demand is price inelastic:
A. An increase in price will result in an increase in total revenue.
B. An increase in price will result in an increase the quantity demanded that is more than the increase in
price.
C. An increase in price will have no effect on total revenue.
D. An increase in price will result in a decrease in total revenue.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 4：
McLean Inc. is considering the purchase of a new machine that will cost $150,000. The machine has an
estimated useful life of three years. Assume for simplicity that the equipment will be fully depreciated 30,
4 0, and 30 percent in each of the three years, respectively. The new machine will have a $10,000 resale
value at the end of its estimated useful life. The machine is expected to save the company $85,000 per
year in operating expenses. McLean uses a 40 percent estimated income tax rate and a 16 percent hurdle
rate to evaluate capital projects.
Discount rates for a 16 percent rate are as follows: The payback period for this investment would be:

A. 1.76 years
B. 2.09 years
C. 2.94 years
D. 2.95 years
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 5：
The Moore Corporation is considering the acquisition of a new machine. The machine can be purchased
for $90,000; it will cost $6,000 to transport to Moore's plant and $9,000 to install. It is estimated that the
machine will last 10 years, and it is expected to have an estimated salvage value of $5,000. Over its
1 0-year life, the machine is expected to produce 2,000 units per year with a selling price of $500 and
combined material and labor costs of $450 per unit. Federal tax regulations permit machines of this type
to be depreciated using the straight-line method over 5 years with no estimated salvage value. Moore has
a marginal tax rate of 40 percent.
What is the net cash outflow at the beginning of the first year that Moore Corporation should use in a
capital budgeting analysis?
A. $(105,000)
B. $(85,000)
C. $(96,000)
D. $(90,000)
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 6：
All of the following are components of the formula used to calculate gross domestic product, except:
A. Household income.
B. Gross investment.
C. Government spending.
D. Foreign net export spending.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 7：
Which of the following is correct regarding the consumer price index (CPI) for measuring the estimated
decrease in a company's buying power?
A. The CPI is measured only once every 10 years.
B. The CPI measures what consumers will pay for items.
C. The CPI is skewed by foreign currency translations.
D. The products a company buys should differ from what a consumer buys.
正解：D
解説: (Topexam メンバーにのみ表示されます)

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AICPA CPA Business Environment and Concepts 認定 BEC 試験問題:

1. Which of the following actions is required to ensure the validity of a contract between a corporation and a
director of the corporation?

A) The director must resign from the board of directors.
B) The shareholders must review and ratify the contract.
C) The director must disclose the interest to the independent members of the board and refrain from
voting.
D) An independent appraiser must render to the board of directors a fairness opinion on the contract.

2. Under the Uniform Partnership Act, which of the following statements is(are) correct regarding the effect
of the assignment of an interest in a general partnership?
I. The assignee is personally responsible for the assigning partner's share of past and future partnership
debts.
II. The assignee is entitled to the assigning partner's interest in partnership profits and surplus on
dissolution of the partnership.

A) I only.
B) Both I and II.
C) Neither I nor II.
D) II only.

3. The continual process of re-evaluating the strategic plans includes all of the following significant
questions a firm should be concerned with, except:

A) Is the firm able to be profitable under the current strategy?
B) Does the current strategy continue to be aligned with the established goals of the firm?
C) Has the firm been able to attain or maintain competitive advantage?
D) Has the firm been able to adapt to the preferences of its employees?

4. A parent corporation owned more than 90% of each class of the outstanding stock issued by a subsidiary
corporation and decided to merge that subsidiary into itself. Under the Revised Model Business
Corporation Act, which of the following actions must be taken?

A) The subsidiary corporation's board of directors must pass a merger resolution.
B) The subsidiary corporation's dissenting stockholders must be given an appraisal remedy.
C) The parent corporation's stockholders must approve the merger.
D) The parent corporation's dissenting stockholders must be given an appraisal remedy.

5. When markets are perfectly competitive, consumers:

A) Must search for the lowest price for the products they buy.
B) Have goods and services produced at the lowest cost in the long run.
C) Do not receive any consumer surplus unless producers choose to overproduce.
D) Must choose the brands they buy solely on the basis of informational advertising.

質問と回答：

質問 # 1
正解： C

質問 # 2
正解： D

質問 # 3
正解： D

質問 # 4
正解： B

質問 # 5
正解： B