2024年1月12日发(作者：)

财经网络教育领导品牌_________________________________________________________________AICPA考试BEC真题2010（题目）fthefollowingeconomictermsdescribesageneraldeclineinpricesforgoodsandservicesandinthelevelofinterestrates?marypurposeoftheconsumerpriceindex(CPI)isto:terminetheFederalReserveBank'$1,000,estimatesitcansellthelandfor$1,200,000,andisnotsold,Carterplanstodevelopthelandatacostof$1,500,estimatesnetcashflowfromthedevelopmentinthefirstyearofoperationswouldbe$500,Carter'sopportunitycostofthedevelopment?a.$1,500,000b.$1,200,000c.$1,000,000d.$500,theformulaforcalculatingtheprofitabilityindexofaproject?thepresentvalueoftfthefollowingstatementsiscorrectregardingtheweighted-averagecostofcapital(WACC)?高顿网校AllRightsReserved版权所有复制必究1

财经网络教育领导品牌_________________________________________________________________company'alwaysequaltothecompany'easeinwhichofthefollowingshouldcausemanagementtoreducetheaverageinventory?fthefollowingratioswouldmostlikelybeusedbymanagementtoevaluateshort-termliquidity?fthefollowingratioswouldbeusedtoevaluateacompany'sprofitability?lient'saccountspayablecomputersystemwasrelocated,thuently,fthefollowingsituationsrepresentsthegreatestsecurityrisk?tydoingbusinessontheInternetmostlikelycoulduseanyofthefollowingmethods高顿网校AllRightsReserved版权所有复制必究2

财经网络教育领导品牌_________________________________________________________________topreventunauthorizedintrudersfromaccessingproprietaryinformationexcept:fthefollowinginformationtechnology(IT)departmentalresponsibilitiesshouldbedelegatedtoseparateindividuals?fthefollowingtransactionprocessingmodesprovidesthemostaccurateandcompleteinformationfordecisionmaking?fthefollowingisconsideredanapplicationinputcontrol?fthefollowingtermsreferstoasitethathasbeenidentifiedandmaintainedbytheorganizationasadataprocessingdisasterrecoverysitebuthasnotbeenstockedwithequipment?ntinformationformaterialAfollows:高顿网校AllRightsReserved版权所有复制必究3

财经网络教育领导品牌_________________________________________________________________Actualquantitypurchasedandused6,rdquantityallowed6,price$3.80Standardprice$4.00WhatwasthedirectmaterialquantityvarianceformaterialA?a.$2,000favorable.b.$$1,900unfavorable.d.$2,tualsalesarelessthanbudget,Smartwouldreportfavorablevariancesonwhichofthefollowingexpensecategories?easeinproductionlevelswithinarelevantrangemostlikelywouldresultin:uldrecommendimplementinganactivity-basedcostingsystemunderwhichofthefollowingcircumstances?theclient'entproducedmanydifferentproductsthathomogeneouslyconsumeresources.高顿网校AllRightsReserved版权所有复制必究4

财经网络教育领导品牌_________________________________________________________________nythatproduces10,000unitshasfixedcostsof$300,000,variablecostsof$50perunit,andasalespriceof$earningthatitsvariablecostswillincreaseby20%,thecompanyisconsideringanincreaseinproductionto12,entsiscorrectregardingthecompany'snextsteps?uctionisincreasedto12,000units,profitswillincreaseby$50,uctionisincreasedto12,000units,profitswillincreaseby$100,uctionremainsat10,000units,profitswilldecreaseby$50,uctionremainsat10,000units,profitswilldecreaseby$100,erycompanyisimplementingasystemtocom415isdriven125,000milesperyearatavariablecostof$415hasacapacityof28,ountisthetruck'sdeliverycostperpound?a.$0.00163perpound.b.$$0.58036perpound.d.$fthefollowingisanassumptioninaperfectlycompetitivefinancialmarket?ationaboutborrowing/ry'fthefollowingstatementsaboutthecountryiscorrect?ideringaprojectthatyieldsannualnetcashinflowsof$420,000foryears高顿网校AllRightsReserved版权所有复制必究5

财经网络教育领导品牌_________________________________________________________________1through5,andanetcashinflowof$100,jectwillrequireaninitialinvestmentof$1,800,'scostofcapitalis10%.Presentvalueinformationispresentedbelow:Presentvalueof$1for5yearsat10%tvalueof$1for6yearsat10%tvalueofanannuityof$1for5yearsat10%sSalem'sexpectednetpresentvalueforthisproject?a.$83,000b.($108,200)c.($152,200)d.($442,000)ndAirlinesprovidedthefollowinginformationaboutitstwooperatingdivisions:PassengerCargoOperatingprofit$40,000$50,000Investment250,000500,000Externalborrowingrate6%8%Measuringperformanceusingreturnoninvestment(ROI),whichdivisionperformedbetter?godivision,withanROIof10%.sengerdivision,withanROIof16%.godivision,withanROIof18%.sengerdivision,withanROIof22%.timatesitcansellthelandfor$1,200,000,notsold,evaluatesitsoptionsfordevelopmentorsaleoftheproperty,whattypeofcostwouldthepotentialsellingpricerepresentinEgan'sdecision?le.高顿网校AllRightsReserved版权所有复制必究6

财经网络教育领导品牌_________________________________________________________________fthefollowingstatementsiscorrectregardingthepaybackmethodasacapitalbudgetingtechnique?ntageof$onwiththedebtissuance?uctionofLarson',Inc.,afinancialinvestment-consultingfirm,,amanufacturerofceramictiles,wasintheprocessofbuyingBay,Inc.,'sfinancialanalystmadeanindependentdetailedanalysisofBay'saveragecollectionperiodtodeterminewhichofthefollowing?fthefollowingitemswouldbemostcriticaltoincludeinasystemsspecificationdocumentforafinancialreport?icationchangemanagementconsiderations.高顿网校AllRightsReserved版权所有复制必究7

财经网络教育领导品牌_________________________________________________________________rpriseresourceplanning(ERP)systemhaswhichofthefollowingadvantagesovermultipleindependentfunctionalsystems?sedressedamountofthefollowingstructuresreferstothecollectionofdataforallvendorsinarelationaldatabase?theannualaudit,itwaslearnedfromaninterviewwiththecontrollerthattheaccountingsystemuldmeanthatindividualtransactionswere:uponentry,edtogroupsbeforeposting,uponentry,andeacedtogroupsbeforeposting,andeacrecontinuityintheeventofanaturaldisaster,thefirmshouldadoptwhichofthefollowingstrategies?ishoff-sitemirroredwebserver.高顿网校AllRightsReserved版权所有复制必究8

财经网络教育领导品牌_________________________________________________________________fthefollowingistheprimaryadvantageofusingavalue-addednetwork(VAN)?bunitthatreportedthefollowingdataforYear1:Asset(investment)turnover1.5timesSales$750,000Returnonsales8%Theimputedinterestrateis12%.a.$60,000b.$30,000c.$20,000d.$0WhatisthedivisionresidualincomeforYear1?50%debt,10%preferredequity,and40%erestrateondebtis6%,theyieldonthepreferredis7%,thecostofcommonequityis11.5%,andthetaxrateis40%.Traggle'sweighted-averagecostofcapital?a.6.50%b.6.77%c.7.10%d.8.30%,ratingincomeof$5,000,'snetbookvalueofplantassetsatJanuary1andDecember31were$22,000,000and$18,000,000,chieveda25percentreturnoninvestmentfortheyear,reGalax'ssalesfortheyear?a.$55,000,000b.$50,000,000c.$45,000,000d.$20,000,000高顿网校AllRightsReserved版权所有复制必究9

财经网络教育领导品牌_________________________________________________________________menthasreviewedthestandardcostvarianceanalysisandistryingtoexplainanunfavorablelaborefficiencyvarianceof$8,fthefollowingisthemostlikelycauseofthevariance?,woproducts,lowingdatawascompiledbytheaccountantbeforemakinganyallocations:ProductXProductYQuantityproduced10,00020,000Directmanufacturinglaborhours15,0005,000Setuphours5001,500Thetotalcostofsettingupmanufacturingprocessesandequipmentis$400,hissystem,allocatedcostswere$300,000and$100,000forXandY,tivity-basedsystemisused,whatwouldbetheallocatedcostsforeachproduct?ProductXProductYa.$100,000$300,000b.$150,000$250,000c.$200,000$200,000d.$250,000$150,nyisofferedaone-timespecialorderforitsprodssprofitforthespecialorderwillbe10%,whichis15%pactwillthisorderhaveontotalfixedcostsandoperatingincome?ixedcostsincrease,ixedcostsdonotchange,ixedcostsdonotchange,ixedcostsincrease,andoperatingincomedecreases.高顿网校AllRightsReserved版权所有复制必究10

财经网络教育领导品牌_________________________________________________________________参与AICPA考试的考生可按照复习计划有效进行，另外高顿网校官网考试辅导高清课程已经开通，还可索取AICPA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。更多详情可登录高顿网校官网或关注高顿AICPA官方微信公众号gaodunaicpa进行咨询。高顿网校AllRightsReserved版权所有复制必究11