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NEW QUESTION: 1
Capital assets include:
A. A corporation's accounts receivable from the sale of its inventory.
B. Seven-year MACRS property used in a corporation's trade or business.
C. A manufacturing company's investment in U.S. Treasury bonds.
D. A corporate real estate developer's unimproved land that is to be subdivided to build homes, which will
be sold to customers.
Answer: C
Explanation:
Explanation
Choice "c" is correct. Investment assets of a taxpayer that are not inventory are capital assets. The
manufacturing company would have capital assets including an investment in U.S. Treasury bonds.
Choice "a" is incorrect. Accounts receivable generated from the sale of inventory are excluded from the
statutory definition of capital assets.
Choice "b" is incorrect. Depreciable property used in a trade or business is excluded from the statutory
definition of capital assets.
Choice "d" is incorrect. Land is usually a capital asset, but when it is effectively inventory, as when it is
used by a developer to be subdivided, it is excluded from the statutory definition of capital assets.

NEW QUESTION: 2
조직은 가장 수익성 있는 생산 속도를 결정하는 모델을 개발했습니다. 조직은 모델의 인건비를 변경하여 변경 사항이 최적의 생산 수준에 미치는 영향을 결정합니다. 이 시나리오는 어떤 유형의 분석을 보여줍니까?
A. 중요 경로.
B. 예측.
C. 감도.
D. 결정.
Answer: C

NEW QUESTION: 3
Sie hosten Exchange Server 2013-Organisationen für mehrere hundert Mandanten.
Die Infrastruktur enthält mehrere benutzerdefinierte Transportagenten.
Sie müssen verhindern, dass die Transport-Agents die Prozessoren auf einem der Exchange-Server überlasten.
Welches Cmdlet sollten Sie ausführen?
A. Set-TransportAgent
B. Set-WorkloadPolicy
C. Set-ThrottlingPolicy
D. Set-ResourcePolicy
Answer: B

NEW QUESTION: 4
기업은 추가 자본이 아닌 부채를 통해 내년 자본 프로젝트에 자금을 조달하기로 결정했습니다. 이 프로젝트의 벤치 마크 자본 비용은 다음과 같아야 합니다.
A. 새로운 부채 금융의 세전 비용.
B. 가중 평균 자본 비용.
C. 새로운 부채 금융의 세후 비용.
D. 자본 조달 비용.
Answer: B
Explanation:
A weighted average of the costs of all financing sources should be used, with the weights determined by the usual financing proportions. The terms of any financing raised at the time of initiating a particular project do not represent the cost of capital for the entity.
When an entity achieves its optimal capital structure, the weighted-average cost of capital is minimized. The cost of capital is a composite, or weighted average, of all financing sources in their usual proportions. The cost of capital should also be calculated on an aftertax basis.


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SIAMP Exam Info

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SIAMP Exam Topics

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SIAMP Offcial Page

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