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：2025-09-15

問題と解答：全530問

BEC 無料でデモをダウンロード：

PDF版 Demo ソフト版 Demo オンライン版 Demo

無料問題集BEC 資格取得

質問 1：
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. 8.50 percent.
B. 9.44 percent.
C. 7.77 percent.
D. 8.56 percent.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 2：
In situations when management must decide on accepting or rejecting one-time-only special orders,
where there is sufficient idle capacity, which one of the following is not relevant to the decision?
A. Variable costs.
B. Absorption costs.
C. Incremental costs.
D. Direct costs.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 3：
Which of the following is a requirement for a small business corporation to elect S corporation status?
A. It has more than 75 shareholders.
B. It has only one class of stock.
C. It has at least one partnership as a shareholder.
D. It has international ownership.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 4：
According to Michael Porter, which of the following are the two major categories of business activities?
A. Demand activities and supply activities.
B. Internal activities and external activities.
C. Firm activities and customer activities.
D. Primary activities and support activities.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 5：
In 1990, Amber Corp., a closely held corporation, was formed by Adams, Frank, and Berg as
incorporators and stockholders. Adams, Frank, and Berg executed a written voting agreement which
provided that they would vote for each other as directors and officers. In 1994, stock in the corporation
was offered to the public. This resulted in an additional 300 stockholders. After the offering, Adams holds
2 5%, Frank holds 15%, and Berg holds 15% of all issued and outstanding stock. Adams, Frank, and Berg
have been directors and officers of the corporation since the corporation was formed. Regular meetings of
the board of directors and annual stockholders meetings have been held.
For this question refer to the formation of Amber Corp. and the rights and duties of its stockholders,
directors, and officers.
A. Amber Corp.'s articles of incorporation must include the names of all stockholders.
B. Amber Corp. must include its corporate bylaws in the incorporation documents filed with the state.
C. Amber Corp. must be formed under a state's general corporation statute.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 6：
What is the primary disadvantage of using return on investment (ROI) rather than residual income (RI) to
evaluate the performance of investment center managers?
A. ROI does not reflect all economic gains.
B. ROI is a percentage, while RI is a dollar amount.
C. ROI may lead to rejecting projects that yield positive cash flows.
D. ROI does not necessarily reflect the company's cost of capital.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 7：
An increase in the market supply of beef would result in a(n):
A. Decrease in the demand for beef.
B. Increase in the price of beef.
C. Increase in the quantity of beef demanded.
D. Decrease in the quantity of beef demanded.
正解：C
解説: (Topexam メンバーにのみ表示されます)

安全的な支払方式を利用しています

Credit Cardは今まで全世界の一番安全の支払方式です。少数の手続きの費用かかる必要がありますとはいえ、保障があります。お客様の利益を保障するために、弊社のBEC問題集は全部Credit Cardで支払われることができます。

領収書について：社名入りの領収書が必要な場合、メールで社名に記入していただき送信してください。弊社はPDF版の領収書を提供いたします。

一年間の無料更新サービスを提供します

君が弊社のAICPA BECをご購入になってから、我々の承諾する一年間の更新サービスが無料で得られています。弊社の専門家たちは毎日更新状態を検査していますから、この一年間、更新されたら、弊社は更新されたAICPA BECをお客様のメールアドレスにお送りいたします。だから、お客様はいつもタイムリーに更新の通知を受けることができます。我々は購入した一年間でお客様がずっと最新版のAICPA BECを持っていることを保証します。

弊社は失敗したら全額で返金することを承諾します

我々は弊社のBEC問題集に自信を持っていますから、試験に失敗したら返金する承諾をします。我々のAICPA BECを利用して君は試験に合格できると信じています。もし試験に失敗したら、我々は君の支払ったお金を君に全額で返して、君の試験の失敗する経済損失を減少します。

弊社は無料AICPA BECサンプルを提供します

お客様は問題集を購入する時、問題集の質量を心配するかもしれませんが、我々はこのことを解決するために、お客様に無料BECサンプルを提供いたします。そうすると、お客様は購入する前にサンプルをダウンロードしてやってみることができます。君はこのBEC問題集は自分に適するかどうか判断して購入を決めることができます。

BEC試験ツール：あなたの訓練に便利をもたらすために、あなたは自分のペースによって複数のパソコンで設置できます。

弊社のAICPA BECを利用すれば試験に合格できます

弊社のAICPA BECは専門家たちが長年の経験を通して最新のシラバスに従って研究し出した勉強資料です。弊社はBEC問題集の質問と答えが間違いないのを保証いたします。

この問題集は過去のデータから分析して作成されて、カバー率が高くて、受験者としてのあなたを助けて時間とお金を節約して試験に合格する通過率を高めます。我々の問題集は的中率が高くて、100％の合格率を保証します。我々の高質量のAICPA BECを利用すれば、君は一回で試験に合格できます。

TopExamは君にBECの問題集を提供して、あなたの試験への復習にヘルプを提供して、君に難しい専門知識を楽に勉強させます。TopExamは君の試験への合格を期待しています。

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

1. Under monopoly, strategic plans focus on:

A) Maintaining the market share and being responsive to market conditions related to sales price.
B) Maintaining the market share, ensuring product differentiation, and adapting to price changes or
required changes in production volume.
C) Profitability from production levels that maximize profits.
D) Maintaining the market share and planning for enhanced product differentiation.

2. Which one of the following is not a characteristic of a negotiable certificate of deposit? Negotiable
certificates of deposit:

A) Have yields considerably greater than bankers' acceptances and commercial paper.
B) Are usually sold in denominations of a minimum of $100,000.
C) Are regulated by the Federal Reserve System.
D) Have a secondary market for investors.

3. 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

4. Suppose the equilibrium wage for low skilled workers in California is $6.00 an hour. If the government
increases the minimum wage to $7.00 an hour, what would be the effect on the market for low skilled
labor?

A) The supply of labor would increase.
B) An excess supply of labor would result.
C) An excess demand for labor would result.
D) The demand for labor would decrease.

5. The determination of gross domestic product (GDP) by the expenditure approach would include:

A) Compensation to employees.
B) Business profits.
C) Net exports.
D) A capital consumption allowance.

質問と回答：

質問 # 1
正解： C

質問 # 2
正解： A

質問 # 3
正解： D

質問 # 4
正解： B

質問 # 5
正解： C