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Exam Code: BUSINESS-ENVIRONMENT-AND-CONCEPTS
Exam Name: Certified Public Accountant (Business Environment & Concept)
Updated:
Q&As: 530
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Under the Revised Model Business Corporation Act, when a corporation's bylaws grant stockholders preemptive rights, which of the following rights is(are) included in that grant?
A. Option A
B. Option B
C. Option C
D. Option D
Which of the following is not considered a factor that increases the bargaining power of the customer?
A. Much information is available to the customer to compare and contrast features of all products on the market.
B. One group of customers makes up a large volume of the firm's business.
C. Strategic alliances have been formed with suppliers and other firms.
D. Several alternate suppliers (sellers) of the product exist.
Of the following items, the one item that would not be considered in evaluating the adequacy of the budgeted annual operating income for a company is:
A. Return on assets.
B. Long-range profit objectives.
C. Industry average for earnings on sales.
D. Internal rate of return.
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