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質問 50
A company owns an empty office building and is deciding how to use it next year. It would cost $100,000 to staff the office and $15,000 for equipment. The revenues would be $160,000. Meanwhile, it could rent the office to another company for $75,000 in revenues. In both cases, the company must pay $5,000 for the building's electricity. If the company is seeking to maximize its economic profit, which course should it pursue and what is the outcome?
- A. Rent the office to another company, and earn $70,000 in economic profit.
- B. Use the office, and earn $40,000 in economic profit.
- C. Rent the office to another company, and earn $30,000 in economic profit.
- D. Rent the office, and earn $35,000 in economic profit.
正解: C
質問 51
Which of the following options is an example of revenue?
- A. An order for $3,000 received from a customer
- B. $10,000 received from a customer for goods purchased a month ago
- C. $300 received from a customer when they purchased and received an item
- D. $20,000 received as a down payment from a customer when they placed their order
正解: C
質問 52
A company had the following liabilities on Dec. 31, 2013:
What amount should the company report as current liabilities on its Dec. 31, 2013 balance sheet?
- A. $190,000
- B. $185,000
- C. $100,000
- D. $235,000
正解: A
質問 53
An online music streaming company has two subscription options:
1.Listen to unlimited music with five minutes of advertisements for every hour of music.
2.Pay a monthly fee and listen to unlimited music with no ads.
If a potential customer wants to subscribe to the company but is indifferent between options 1 and 2, the customer's willingness to pay (WTP) is:
- A. Positive for music and negative for advertising.
- B. 0 for music and negative for advertising.
- C. Positive for music and unknown for advertising.
- D. Positive for music and positive for advertising.
正解: A
質問 54
Which of the following histograms, each with nine observations, has a median of five? A)
B)
C)
D)
- A. Option B
- B. Option A
- C. Option C
- D. Option D
正解: D
質問 55
After some recent problems regarding the anti-lock brake systems in its cars, a major automobile company decides to take a random sample of 50 cars from its manufacturing plant. To make things easier, management decides to conduct the sampling from all cars produced on a particular day. Which of the options below represents the BEST way to take this sample?
- A. Create a focus group of managers from the plant to determine which cars should be selected for the sample.
- B. Test the first 50 cars manufactured that day to eliminate any bias in the selection process.
- C. Have the plant manager select 50 cars, because the manager will be most informed about the manufacturing process.
- D. Assign a random number to each car manufactured that day.Then identify the first 50 numbers in ascending order, and select the cars corresponding to those numbers.
正解: D
質問 56
For valuation purposes, the opportunity cost and inflation are two main concepts that explain the:
- A. Real rates of interest
- B. Economic value added
- C. Time value of money
- D. Riskiness of a project
正解: C
質問 57
A student is deciding whether to attend a two-year graduate school program. The tuition is $12,500 per year and the cost of books and supplies is an additional $1,000 per year. The studentcould work instead of going to graduate school and earn $50,000 per year. What is the economic cost of attending graduate school for the student?
- A. $63,500
- B. $127,000
- C. $27,000
- D. $73,000
正解: B
質問 58
An individual has relocated to a new city for a job and is looking for an apartment. Apartments in this city tend to be low in price but are often in disrepair and lack extra amenities. For each new apartment that comes on the market, there are dozens of people who wish to rent it. What could explain these conditions?
- A. The city is experiencing an economic recession.
- B. The city has become popular and more people are moving there.
- C. There is a price ceiling on apartment rental prices.
- D. Landlords are maximizing profits.
正解: C
質問 59
The owner of a small hardware store learns that a large competitor is opening a store nearby. The new competitor has smaller profit margins on each unit than the small store but earns profits through larger volume. Which of the following techniques would BEST help the small store remain competitive?
- A. Improve service by hiring workers specializing in the maintenance of power tools
- B. Run advertisements showing how neighborhoods improve through individual home improvement
- C. Lower prices below variable cost
- D. Increase the size of the store
正解: A
質問 60
At the end of the accounting period, nominal accounts on the income statement close out to which real account on the balance sheet?
- A. Dividends payable
- B. Cash
- C. Common stock
- D. Retained earnings
正解: D
質問 61
A company reported income before taxes of $800,000 for Year 2. The company did not have temporary taxable differences at the end of Year 1 but reported a net deferred tax asset of $6,000 for Year 2. The effective income tax rate is 30 percent. What amount should the company pay as income tax for Year 2?
- A. $241,800
- B. $234,000
- C. $246,000
- D. $240,000
正解: C
質問 62
Two competing companies sell very similar products that are manufactured in plants located near each other in the United States. Company A values inventory using last-in, first-out (LIFO) and uses accelerated depreciation for plant assets. Company B values inventory using first-in, first-out (FIFO) and uses straight-line depreciation. From this information, what conclusions can an analyst draw about the gross margin reported for the two companies?
- A. The gross margin would be higher for Company B.
- B. The gross margin would be higher for Company A.
- C. The gross margin would be similar for both companies.
- D. The analyst cannot draw conclusions from this information.
正解: D
質問 63
A company provided the following information on its financial statements for 2013: What is the company's accounts receivable turnover ratio for 2013?
- A. 2.06
- B. 2.40
- C. 3.36
- D. 2.88
正解: D
質問 64
A 95% confidence interval for a sample of data is as follows: Sample Mean: 90.5 Upper Bound: 98 Lower Bound: 83
Given this data, the tester is 95% confident that:
- A. the sample mean falls between 83 and 98.
- B. all of the observations will fall between 83 and 98.
- C. the sample mean of 90.5 equals the true population mean.
- D. the true population mean falls between 83 and 98.
正解: D
質問 65
The government decides to set a price ceiling on corn. The price ceiling is set 10% above the equilibrium price. What would be the result of this government action?
- A. The price ceiling would have no effect on the market.
- B. There would be a shortage of corn.
- C. Consumer surplus would increase.
- D. There would be a surplus of corn.
正解: A
質問 66
A project has an initial cost of $18,000. The estimated net cash flows of the project are as follows:
What is the project's payback period?
- A. 4.0 years
- B. 3.0 years
- C. 3.5 years
- D. 3.75 years
正解: C
質問 67
As of Dec. 31, 2013, a company had current assets of $600,000 and current liabilities of
$300,000. Sales of the company are expected to increase by 10 percent for each of the next two years. If all current asset and current liability accounts increase proportionately with sales, what would be the projected current ratio of the company on Dec. 31, 2015?
- A. 2.42
- B. 2.20
- C. 2.00
- D. 1.65
正解: C
質問 68
Company B has the following summarized Statement of Cash Flows for the year. Company B is MOST likely in what stage of the business life-cycle?
- A. Start-up - fast growing
- B. Declining - shrinking
- C. Profitable - moderate growth
- D. Mature - no growth
正解: C
質問 69
In which of the following scenarios would both the price and quantity sold of paperback books decrease?
- A. The government passes new environmental regulations that increase the price of paper.
- B. The price of bookmarks, a complementary good to paperback books, decreases.
- C. The price of e-books, a substitute for paperback books, decreases.
- D. Printers develop processes that significantly decrease their costs.
正解: C
質問 70
Government regulators in a country announce costly new safety regulations for an industry. These new regulations are welcomed by all the companies in the industry. Why might these companies want this added cost?
- A. The increased costs will allow companies to raise prices on their products.
- B. The new regulations are a fixed cost and will decrease the marginal cost of each unit.
- C. The new regulations will limit competition by discouraging future entrants.
- D. The new regulations will help differentiate the industry as a whole.
正解: C
質問 71
A manager learns that the government is planning to add an excise tax on the product the company sells. After researching, the manager expects that total expenditures for the good will rise. Of the following goods, which does the company MOST likely sell?
- A. Raspberries
- B. Leather handbags
- C. Ice cream
- D. Milk
正解: D
質問 72
In determining Earnings before Interest and Taxes (EBIT), an analyst needs to make what adjustments to the net income amount with regards to income statement items? (Select all that apply.)
- A. Add taxes
- B. Deduct capital expenditures
- C. Deduct change in net working capital
- D. Add interest expense
- E. Add depreciation
正解: A,D
質問 73
A ski coach is interested in estimating the 68% confidence interval around the mean time (in seconds) of all the gold medal winners in Olympic downhill skiing. The coach collects the data, presented below, for all of the winners from 1948 to 2014. The mean of the sample is 122.5 seconds, with a standard deviation of 23 seconds. Which Excel function below is the BEST option for determining the 68% confidence interval?
Please note that the Excel functions for confidence intervals are =CONFIDENCE.NORM(alpha, standard_dev, size) and =CONFIDENCE.T(alpha, standard_dev, size).
- A. = 122.5 +- CONFIDENCE.NORM(0.68,23,18)
- B. = 122.5 +- CONFIDENCE.NORM(0.32,23,18)
- C. = 122.5 +- CONFIDENCE.T(0.68,23,18)
- D. = 122.5 +- CONFIDENCE.T(0.32,23,18)
正解: D
質問 74
A student wants to know the probability of getting a value less than -0.76 in a standard normal distribution (=0, =1). The student finds that the area under the curve to the left of positive 0.76 is 0.7764. What is the probability of getting a value less than -0.76?
- A. 22.36%
- B. 77.64%
- C. 76.00%
- D. 27.64%
正解: A
質問 75
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