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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1. Which of the following facts must be proven for a plaintiff to prevail in a common law negligent misrepresentation action?

a. The plaintiff justifiably relied on the misrepresentations.

b. The misrepresentations were in writing.

c. The defendant made the misrepresentations with a reckless disregard for the truth.

d. The misrepresentations concerned opinion.

【答案】A

2. Green was adjudicated incompetent by a court having proper jurisdiction. Which of the following statements is correct regarding contracts subsequently entered into by Green?

a. All contracts are enforceable.

b. All contracts are voidable.

c. All contracts are void.

d. All contracts are valid.

【答案】C

3. Coldwell is using a constant growth dividend discount model to forecast the value of a share of common stock. Inherent in Coldwell\'s assumptions is the idea that：

a. Stock price will grow at the same amount as the dividend.

b. Dividends will grow at a rate faster than the presumed discount rate.

c. Compounding growth is linear.

d. Stock price will grow at the same rate as the dividend.

【答案】D

4. Which of the following is an advantage of net present value modeling?

a. It is measured in time, not dollars.

b. It uses accrual basis, not cash basis accounting for a project.

c. It accounts for compounding of returns.

d. It uses the accounting rate of return.

【答案】C

5. The discount rate is determined in advance for which of the following capital budgeting techniques?

a. Payback.

b. Net present value.

c. Accounting rate of return.

d. Internal rate of return.

【答案】B

the connected transactions caused indirect damage to the shareholder’s interests.

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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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