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BUSINESS-ENVIRONMENT-AND-CONCEPTS Exam Questions & Answers

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BUSINESS-ENVIRONMENT-AND-CONCEPTS Exam Questions & Answers

Vendor: Test Prep

Certifications: Test Prep Certifications

Exam Code: BUSINESS-ENVIRONMENT-AND-CONCEPTS

Exam Name: Certified Public Accountant (Business Environment & Concept)

Updated: Jan 19, 2023

Q&As: 530

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BUSINESS-ENVIRONMENT-AND-CONCEPTS Online Practice Questions and Answers

Questions 1

Considering the SCOR Model of supply chain operations, which of the following key management processes does managing accounts receivable and collections from customers fall into?

A. Plan.

B. Source.

C. Make.

D. Deliver.

Show Answer
Questions 2

The Moore Corporation is considering the acquisition of a new machine. The machine can be purchased for $90,000; it will cost $6,000 to transport to Moore's plant and $9,000 to install. It is estimated that the machine will last 10 years, and it is expected to have an estimated salvage value of $5,000. Over its 10year life, the machine is expected to produce 2,000 units per year with a selling price of $500 and combined material and labor costs of $450 per unit. Federal tax regulations permit machines of this type to be depreciated using the straight-line method over 5 years with no estimated salvage value. Moore has a marginal tax rate of 40 percent.

What is the net cash flow for the tenth year of the project that Moore Corporation should use in a capital budgeting analysis?

A. $81,000

B. $68,400

C. $63,000

D. $60,000

Show Answer
Questions 3

A company has total costs of $100,000, of which 40% is variable costs. What is the operating leverage?

A. .40

B. .60

C. 1.5

D. 2.5

Show Answer More Questions

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