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BEC試験に変更がございました場合は、現在の試験と一致するよう、瞬時に学習資料を更新することができます。弊社は、お客様に最高、最新のAICPA BEC問題集を提供することに専念しています。なお、ご購入いただいた製品は365日間無料でアップデートされます。

JPNTestでAICPA BEC問題集をチョイスする理由

JPNTestは、1週間で完璧に認定試験を準備することができる、忙しい受験者に最適な問題集を提供しております。 BECの問題集は、AICPAの専門家チームがベンダーの推奨する授業要綱を深く分析して作成されました。弊社のBEC学習材料を一回のみ使用するだけで、AICPA認証試験に合格することができます。

BECはAICPAの重要な認証であり、あなたの専門スキルを試す認定でもあります。受験者は、試験を通じて自分の能力を証明したいと考えています。 JPNTest CPA Business Environment and Concepts は、AICPA Certificationの530の問題と回答を収集して作成しました。CPA Business Environment and Conceptsの知識ポイントをカバーし、候補者の能力を強化するように設計されています。 JPNTest BEC受験問題集を使用すると、CPA Business Environment and Conceptsに簡単に合格し、AICPA認定を取得して、AICPAとしてのキャリアをさらに歩むことができます。

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JPNTestのAICPA Certification BEC模擬試験問題集は、認定された対象分野の専門家と公開された作成者のみを使用して、最高の技術精度標準に沿って作成されています。

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JPNTestテスト問題集を初めて使用したときにAICPA Certification BEC試験（CPA Business Environment and Concepts）に合格されなかった場合は、購入料金を全額ご返金いたします。

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AICPA Certificationの基礎準備資料問題集には、AICPA Certification BEC試験を受けるために必要なすべての材料が含まれています。詳細は、正確で論理的なものを作成するために業界の経験を常に使用しているAICPA Certification によって研究と構成されています。

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

1. If no provisions are made in an agreement, a general partnership allocates profits and losses based on
the:

A) Number of hours each partner worked in the partnership during the year.
B) Number of partners.
C) Value of actual contributions made by each partner.
D) Number of years each partner belonged to the partnership.

2. The optimal level of inventory would be affected by all of the following, except the:

A) Current level of inventory.
B) Lead time to receive merchandise ordered.
C) Cost of placing an order for merchandise.
D) Cost per unit of inventory.

3. Sam, CPA, is one of the partners in a limited liability partnership with other CPAs. Sam avoids personal
liability for:

A) The negligent actions of his subordinates under his direct control.
B) The malpractice of his partners regarding errors and omissions.
C) His own negligent acts.
D) The wrongful acts of employees acting under his supervision.

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.

What is the net present value of this project?

A) $13,278
B) $(35,454)
C) $9,432
D) $15,842

5. In 1992, Anchor, Chain, and Hook created ACH Associates, a general partnership. The partners orally
agreed that they would work full time for the partnership and would distribute profits based on their capital
contributions. Anchor contributed $5,000; Chain $10,000; and Hook $15,000. For the year ended
December 31, 1993, ACH Associates had profits of $60,000 that were distributed to the partners. During
1 994, ACH Associates was operating at a loss. In September 1994, the partnership dissolved.
In October 1994, Hook contracted in writing with Ace Automobile Co. to purchase a car for the partnership.
Hook had previously purchased cars from Ace Automobile Co. for use by ACH Associates partners. ACH
Associates did not honor the contract with Ace Automobile Co. and Ace Automobile Co. sued the
partnership and the individual partners.

A) Ace Automobile Co. would win a suit brought against ACH Associates because Hook's authority
continues during dissolution.
B) Ace Automobile Co. would lose a suit brought against ACH Associates because Hook, as a general
partner, has no authority to bind the partnership.

質問と回答：