美国CPA考试BEC商业环境模拟试题(2020-08-13)

发布时间：2020-08-13

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美国注册会计师考试是全英文考试，相信大家都知道，为了帮助大家更好的备考，下面51题库考试学习网为大家准备了USCPA考试BEC商业环境模拟试题，备考的小伙伴赶紧来练练手吧。

1.The calculation of depreciation is used in the determination of the net present value of an investment for which of the following reasons?

a. Depreciation represents a cash outflow that must be added back to net income.

b. The decline in the value of the investment should be reflected in the determination of net present value.

c. Depreciation adjusts the book value of the investment.

d. Depreciation increases cash flow by reducing income taxes.

【答案】C

2.A client wants to know how many years it will take before the accumulated cash flows from an investment exceed the initial investment， without taking the time value of money into account. Which of the following financial models should be used?

a. Discounted payback period.

b. Net present value.

c. Payback period.

d. Internal rate of return.

【答案】C

3. Which of the following conditions is most true during a recession:

a. The natural rate of unemployment will increase dramatically.

b. Output (real GDP) will be increasing.

c. Actual output will exceed potential output.

d. Potential output will exceed actual output.

【答案】D

4. Which of the following conditions is most true during a recession:

a. The natural rate of unemployment will increase dramatically.

b. Output (real GDP) will be increasing.

c. Actual output will exceed potential output.

d. Potential output will exceed actual output.

【答案】D

5. A recession can be caused by:

a. A decrease in aggregate demand.

b. An increase in aggregate demand.

c. Both "d" and "a".

d. A decrease in aggregate supply.

【答案】C

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下面小编为大家准备了 美国CPA考试 的相关考题，供大家学习参考。

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