安全具有保證的 BEC 題庫資料

在談到 BEC 最新考古題，很難忽視的是可靠性。我們是一個為考生提供準確的考試材料的專業網站，擁有多年的培訓經驗，AICPA BEC 題庫資料是個值得信賴的產品，我們的IT精英團隊不斷為廣大考生提供最新版的 AICPA BEC 認證考試培訓資料，我們的工作人員作出了巨大努力，以確保考生在 BEC 考試中總是取得好成績，可以肯定的是，AICPA BEC 學習指南是為你提供最實際的認證考試資料，值得信賴。

AICPA BEC 培訓資料將是你成就輝煌的第一步，有了它，你一定會通過眾多人都覺得艱難無比的 AICPA BEC 考試。獲得了 AICPA Certification 認證，你就可以在你人生中點亮你的心燈，開始你新的旅程，展翅翱翔，成就輝煌人生。

選擇使用 AICPA BEC 考古題產品，離你的夢想更近了一步。我們為你提供的 AICPA BEC 題庫資料不僅能幫你鞏固你的專業知識，而且還能保證讓你一次通過 BEC 考試。

購買後，立即下載 BEC 題庫 (CPA Business Environment and Concepts): 成功付款後, 我們的體統將自動通過電子郵箱將您已購買的產品發送到您的郵箱。（如果在12小時內未收到，請聯繫我們，注意：不要忘記檢查您的垃圾郵件。）

免費一年的 BEC 題庫更新

為你提供購買 AICPA BEC 題庫產品一年免费更新，你可以获得你購買 BEC 題庫产品的更新，无需支付任何费用。如果我們的 AICPA BEC 考古題有任何更新版本，都會立即推送給客戶，方便考生擁有最新、最有效的 BEC 題庫產品。

通過 AICPA BEC 認證考試是不簡單的，選擇合適的考古題資料是你成功的第一步。因為好的題庫產品是你成功的保障，所以 AICPA BEC 考古題就是好的保障。AICPA BEC 考古題覆蓋了最新的考試指南，根據真實的 BEC 考試真題編訂，確保每位考生順利通過 AICPA BEC 考試。

優秀的資料不是只靠說出來的，更要經受得住大家的考驗。我們題庫資料根據 AICPA BEC 考試的變化動態更新，能夠時刻保持題庫最新、最全、最具權威性。如果在 BEC 考試過程中變題了，考生可以享受免費更新一年的 AICPA BEC 考題服務，保障了考生的權利。

BEC 題庫產品免費試用

我們為你提供通过 AICPA BEC 認證的有效題庫，來贏得你的信任。實際操作勝于言論，所以我們不只是說，還要做，為考生提供 AICPA BEC 試題免費試用版。你將可以得到免費的 BEC 題庫DEMO，只需要點擊一下，而不用花一分錢。完整的 AICPA BEC 題庫產品比試用DEMO擁有更多的功能，如果你對我們的試用版感到滿意，那么快去下載完整的 AICPA BEC 題庫產品，它不會讓你失望。

雖然通過 AICPA BEC 認證考試不是很容易，但是還是有很多通過的辦法。你可以選擇花大量的時間和精力來鞏固考試相關知識，但是 Sfyc-Ru 的資深專家在不斷的研究中，等到了成功通過 AICPA BEC 認證考試的方案，他們的研究成果不但能順利通過BEC考試，還能節省了時間和金錢。所有的免費試用產品都是方便客戶很好體驗我們題庫的真實性，你會發現 AICPA BEC 題庫資料是真實可靠的。

最新的 AICPA Certification BEC 免費考試真題:

1. Downs, Frey, and Vick formed the DFV general partnership to act as manufacturers' representatives.
The partners agreed Downs would receive 40% of any partnership profits and Frey and Vick would each
receive 30% of such profits. It was also agreed that the partnership would not terminate for five years.
After the fourth year, the partners agreed to terminate the partnership. At that time, the partners' capital
accounts were as follows: Downs, $20,000; Frey, $15,000; and Vick, $10,000. There also were
undistributed losses of $30,000.
Vick's share of the undistributed losses will be:

A) $0
B) $1,000
C) $9,000
D) $10,000

2. When employing the MACRS method of depreciation in a capital budgeting decision, the use of MACRS
as compared to the straight-line method of depreciation will result in:

A) MACRS producing less total depreciation than straight line.
B) MACRS producing more total depreciation than straight line.
C) Equal total depreciation for both methods.
D) Equal total tax payments, after discounting for the time value of money.

3. Price owns 2,000 shares of Universal Corp.'s $10 cumulative preferred stock. During its first year of
operations, cash dividends of $5 per share were declared on the preferred stock but were never paid. In
the second year, dividends on the preferred stock were neither declared nor paiD. If Universal is dissolved,
which of the following statements is correct?

A) Universal will be liable to Price as a secured creditor for $20,000.
B) Universal will be liable to Price as an unsecured creditor for $10,000.
C) Price will have priority over the claims of Universal's bond owners.
D) Price will have priority over the claims of Universal's unsecured judgment creditors.

4. Carlisle Company presently sells 400,000 bottles of perfume each year. Each bottle costs $.84 to produce
and sells for $1.00. Fixed costs are $28,000 per year. The firm has annual interest expense of $6,000,
preferred stock dividends of $2,000 per year, and a 40 percent tax rate. Carlisle uses the following
formulas to determine the company's leverage.

If Carlisle Company did not have preferred stock, the degree of total leverage would:

A) Increase in proportion to an increase in financial leverage.
B) Decrease but not have an effect on financial leverage.
C) Decrease but not be proportional to the decrease in financial leverage.
D) Decrease in proportion to a decrease in financial leverage.

5. Foster Inc. is considering implementing a lock-box collection system at a cost of $80,000 per year. Annual
sales are $90 million, and the lock-box system will reduce collection time by 3 days. If Foster can invest
funds at 8 percent, should it use the lock-box system? Assume a 360-day year.

A) No, producing a loss of $60,000 per year.
B) No, producing a loss of $20,000 per year.
C) No, producing a loss of $140,000 per year.
D) Yes, producing savings of $60,000 per year.

問題與答案：