更新された2022年02月22日検証済み！合格できるCORe試験一発合格保証付き
無料で使えるCOReサンプルには問題100%カバー率でリアル試験問題（更新された265問あります)
質問 82
A dance club earns revenues by charging an entry fee and then selling drinks to attendees. This pricing scheme is MOST similar to:
- A. Selling a computer and word processing software as a package.
- B. Offering a rebate on a new television.
- C. A movie theater providing a discount to college students.
- D. A grocery store that is open only to paying members.
正解: D
質問 83
Which of the following practices conforms to the conservatism principle?
- A. Capitalizing research costs incurred before a product is proven to be technologically feasible
- B. Reporting inventory at the lesser value between cost and market value
- C. Reporting a fixed asset at its net book value
- D. Recognizing a gain when investments appreciate in value
正解: B
質問 84
Although they may vary, cash flows from financing activities in a mature company are usually:
- A. positive, because companies may require funds to maintain research and development (R&D) activities
- B. negative, because companies may receive enough funds fromoperations to cover investments
- C. negative, because companies maybe paying their main suppliers
- D. positive, because there is no need to fund growth
正解: B
質問 85
In determining Earnings before Interest and Taxes (EBIT), an analyst needs to make what adjustments to the net income amount with regards to income statement items? (Select all that apply.)
- A. Deduct capital expenditures
- B. Add interest expense
- C. Add taxes
- D. Deduct change in net working capital
- E. Add depreciation
正解: B,C
質問 86
A company purchased a piece of equipment for $100,000 on Jan. 1, 2012. The estimated useful life is 10 years with no salvage value at the end of the10-year period. The company used the straight-line method to depreciate this equipment in 2012. However, in 2013, the company decided to change the depreciation method to the double-declining method. What effect did this change in depreciation methods have on the income statement for 2013 and the balance sheet as of Dec. 31, 2013?
- A. The total assets increased, and the net income increased.
- B. The total assets decreased, and the net income increased.
- C. The total assets decreased, and the net income decreased.
- D. The total assets increased, and the net income decreased.
正解: C
質問 87
A company believes a "low-cost" strategy would help increase revenues. The company lowers the price of its product but actually sees a decrease in revenues. What information could explain this result?
- A. The company failed to cut costs significantly.
- B. The demand for the product is relatively inelastic.
- C. The company's product is not perceived as a necessity.
- D. The market is in an economic boom.
正解: B
質問 88
When a company declares and pays dividends to its shareholders, which of the following options is affected?
- A. Current ratio
- B. Interest coverage ratio
- C. Accounts receivable turnover
- D. Gross profit margin
正解: A
質問 89
A researcher wants to determine the relationship between the number of sea-turtles and the depth of the ocean.
Based on the data below, select the correct columnsfor the Excel regression inputranges.
(Select all that apply.)
- A. D1:D18
- B. A1:A18
- C. E1:E18
- D. C1:C18
- E. B1:B18
正解: A,B
質問 90
A manager wants to examine the effect of season (Spring, Summer, Autumn or Winter) and time of the game (Morning, Afternoon or Evening) on the number of television viewers for a National Basketball Association game. How many dummy variables should be included in the multipleregression?
- A. 0
- B. 1
- C. 2
- D. 3
正解: D
質問 91
A cafe located near a university used to only sell one type of coffee for $1.50 a cup. It decided to start selling a new premium cup for $2.50 while still keeping its standard coffee at $1.50. What recent event might have prompted this new product offering?
- A. The opening of a large and expensive apartment complex close to the cafe
- B. The university announcing decreased enrollment numbers for next year
- C. An increase in the cafe's rent
- D. The expansion of the university, displacing office buildings in the neighborhood
正解: A
質問 92
A DVD manufacturer is considering shutting down its production facility and only selling its movies through digital downloads. The company has signed a contract to pay $3,000 a month for its production facility for the next three years. If the company continues to sell its movies as DVDs, it is projected to earn $8,500 in revenue and spend $3,500 in variable costs each month. Variable costs for the digital downloads are 0. Under what circumstances should the company switch to selling digital downloads?
- A. If the demand for movies is expected to decrease in the future
- B. If each digital download would earn more profits than each DVD sale
- C. If the projected revenue from the digital downloads is more than $5,000 per month
- D. If the projected revenue from the digital downloads is more than $2,000 per month
正解: C
質問 93
An online music streaming company has two subscription options:
1.Listen to unlimited music with five minutes of advertisements for every hour of music.
2.Pay a monthly fee and listen to unlimited music with no ads.
If a potential customer wants to subscribe to the company but is indifferent between options 1 and 2, the customer's willingness to pay (WTP) is:
- A. 0 for music and negative for advertising.
- B. Positive for music and negative for advertising.
- C. Positive for music and positive for advertising.
- D. Positive for music and unknown for advertising.
正解: B
質問 94
A student gathers information and performs a regression analysis comparing a person's undergraduate GPA to that person's starting salary after college graduation.
Based on this regression, what would a student with a GPA of 3.67 expect to earn on average upon college graduation?
- A. $17,124.95
- B. $45,670.40
- C. $50,351.10
- D. $29,622.42
正解: C
質問 95
If an analyst looks at a start-up's statement of cash flows for the past three years, it is MOST likely that the analyst will find:
- A. a significant positive operating cash flow because of the effect of depreciation.
- B. a significant positive operating cash flow, because the start-up may achieve a large market share.
- C. a positive investing cash flow, because the start-up has just enough equipment to operate.
- D. a large positive financing cash flow, because the start-up has been funded by investors or other third parties.
正解: D
質問 96
A company is considering a project to develop a nascent technology to harness energy from ocean waves but wants to determine its economic viability. This 10-year project will cost the company $10 million in research and development costs and $25 million to build infrastructure. Each megawatt of energy costs $60 to produce, but the government offers a subsidy of $5 permegawatt. The price per megawatt of energy will be $56 for the next five years, and the company expects to produce 1 million megawatts per year. Ignoring the time value of money (i.e. assuming cash flows across different years are directly comparable), if costs, output, and subsidies remain constant, what will the market price of a megawatt of energy need to be in years six through ten to make this project economically viable?
- A. $59
- B. $56
- C. $71
- D. $61
正解: D
質問 97
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