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AICPA CPA-Business Exam Dumps

Get All CPA Business Environment and Concepts Exam Questions with Validated Answers

CPA-Business Pack
Vendor: AICPA
Exam Code: CPA-Business
Exam Name: CPA Business Environment and Concepts
Exam Questions: 530
Last Updated: August 20, 2026
Related Certifications: Certified Public Accountant
Exam Tags: AICPA Managment
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Free AICPA CPA-Business Exam Actual Questions

Question No. 1

Which one of a firm's sources of new capital usually has the lowest after tax cost?

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Correct Answer: B

Choice 'b' is correct. Because debt is a cheaper source of financing than equity, bonds will be the cheapest form of financing. In addition, the company issuing bonds receives a tax deduction for interest paid. This further reduces the cost of bond financing.

Choices 'a', 'c', and 'd' are incorrect, per Explanation: above.


Question No. 2

In which stage of supply chain management will integration move external to the firm to involve those outside the firm who are able to work as a unified team in an attempt to obtain slow, profitable growth?

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Correct Answer: C

Choice 'c' is correct. In the extended supply chain stage of supply chain management, integration moves external to the firm to involve those outside the firm who are able to work as a unified team in an attempt to obtain slow, profitable growth.

Choice 'a' is incorrect. In the cross-functional teams stage of supply chain management, the firm's management will turn its attention to consolidation of the various departments that make up operations in order to solve the firm's problems, and the focus will be on customer service.

Choice 'b' is incorrect. In the integrated enterprise stage of supply chain management, the firm's management will move away from simple consolidation of its operations to an internally-integrated supply chain, which all work together towards the main business issue of the cost of customer service.

Choice 'd' is incorrect. In the supply chain communities stage of supply chain management, the extended supply chain forms a single competitive entity with a synchronized supply chain and a complex system of networks.


Question No. 3

Any business firm that has the ability to control the price of the product it sells:

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Correct Answer: A

Choice 'a' is correct. Any business firm that has the ability to control the price of the product it sells faces a downward-sloping demand curve for the firm. Only the firm in a competitive market is a price-taker facing a horizontal demand curve at the market equilibrium price.

Choice 'b' is incorrect. Firms in competitive industries have no entry or exit barriers and are price-takers.

Choice 'c' is incorrect, this is a far-out distractor.

Choice 'd' is incorrect. Only firms in perfectly competitive markets (price-takers) face horizontal demand curves.


Question No. 4

Return on assets:

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Correct Answer: B

Choice 'b' is correct. Return on assets is a profitability measure and can be used to evaluate the efficiency of asset usage and management, and the effectiveness of business strategies to create profits.

Choice 'a' is incorrect. This option defines gross profit margin.

Choice 'c' is incorrect. This option defines residual income.

Choice 'd' is incorrect. This option defines total asset turnover.


Question No. 5

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 10-year 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?

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Correct Answer: C

Choice 'c' is correct. $63,000 net cash flow for the tenth year.

Alternate Computation:

In year 10, Moore will generate a $100,000 profit from the incremental sales (2000 units ($500 - $450)). This profit will be taxed at 40%, so the net after-tax increase in cash flow is $60,000. The machine is fully depreciated in year 10 because it was depreciated over a 5-year life. The tax basis of the machine is zero on the date Moore receives a $5,000 salvage value for the machine. The gain on the machine of $5,000 ($5,000 SV $0 Basis) is taxed at 40%, or $2,000 in total tax outflow for the gain, so the net inflows on the salvage is $3,000. Therefore, the total after-tax cash flows in year 10 for the new machine is $60,000 + $3,000 = $63,000.


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