最新なAICPA BEC問題集（530題）、真実試験の問題を全部にカバー！

質問 1：
Which of the following statements is correct with respect to the differences and similarities between a
corporation and a limited partnership?
A. A corporation and a limited partnership may be created only under a state statute and each must file a
copy of its organizational document with the proper governmental body.
B. Stockholders may be entitled to vote on corporate matters but limited partners are prohibited from
voting on any partnership matters.
C. Stock of a corporation may be subject to the registration requirements of the federal securities laws but
limited partnership interests are automatically exempt from those requirements.
D. Directors owe fiduciary duties to the corporation and limited partners owe such duties to the
partnership.
正解：A
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質問 2：
If an investor's certainty equivalent is greater than the expected value of an investment alternative, the
investor is said to be:
A. Cautious.
B. Risk averse.
C. Risk seeking.
D. Risk indifferent.
正解：C
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質問 3：
The marketable securities with the least amount of default risk are:
A. Bankers' acceptances.
B. Repurchase agreements.
C. Federal government agency securities.
D. U.S. treasury securities.
正解：D
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質問 4：
Managers that anticipate greater return for greater risk are referred to as having what attitude toward risk?
A. Cautious.
B. Risk averse.
C. Risk seeking.
D. Risk indifferent.
正解：B
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質問 5：
Which of the following is not a typical characteristic of a just-in-time (JIT) production environment?
A. Push-through system.
B. Lot sizes equal to one.
C. Insignificant setup times and costs.
D. Balanced and level workloads.
正解：A
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質問 6：
A company uses the following formula in determining its optimal level of cash.

Where: b = Fixed cost per transaction i = Interest rate on marketable securities T = Total demand for cash
over a period of time
This formula is a modification of the Economic Order Quantity (EOQ) formula used for inventory
management. Assume that the fixed cost of selling marketable securities is $10 per transaction, and the
interest rate on marketable securities is 6 percent per year. The company estimates that it will make cash
payments of $12,000 over a one-month perioD. What is the average cash balance (rounded to the
nearest dollar)?
A. $6,928
B. $1,000
C. $3,464
D. $2,000
正解：C
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質問 7：
Patents are granted in order to encourage firms to invest in the research and development of new
products. Patents are an example of:
A. Market concentration.
B. Collusion.
C. Exclusionary practices.
D. Entry barriers.
正解：D
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質問 8：
Management accountants are frequently asked to analyze various decision situations including the
following.
I. The cost of a special device that is necessary if a special order is accepted.
II. The cost proposed annually for the plant service for the grounds at corporate headquarters.
III. Joint production costs incurred, to be considered in a sell-at-split versus a process-further decision.
IV. The costs associated with alternative uses of plant space, to be considered in a make/buy decision.
V. The cost of obsolete inventory acquired several years ago, to be considered in a keep-versusdisposal
decision.
The costs described in situations I and IV above are:
A. Prime costs.
B. Discretionary costs.
C. Sunk costs.
D. Relevant costs.
正解：D
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