BEC CPA EXAM 2025 QUESTIONS| WITH
ALREADY SOLVED CORRECTLY
ANSWERS!! | ASSURED SUCCESS
Dumping occurs when: - 🧠ANSWER ✔✔the price charged to foreign
customers on exported goods is LESS THAN either the price charged in
the DOMESTIC MARKET or less than the PRODUCTION COST.
A short position is the right way to go when a company has sold goods and
payment is coming due in a foreign currency. - 🧠ANSWER ✔✔
General IT Controls ensure that an organization's control environment is
well-managed and stable. - 🧠ANSWER ✔✔Examples: IT infrastructure,
,security mangagement, sofwtware acquisition, development, opearations,
and maintenance.
Symetric Encryption - both sender & receiver use the same private key to
encrypt & decrypt the message.
Asymetric Encryption - Public key is used to encrypt the message &.
private key is used to decrypt the message (this key is NOT shared). only
intended user can decrypt the message. - 🧠ANSWER ✔✔
Calculating the value of a company's stock (zero growth):
P=D/R
P = Price
D = Dividend (Par x Fixed %)
R = Required Return
,Contstant Growth:
P = D / (R-G) - 🧠ANSWER ✔✔When there is expected growth (dividend
growth model)
Value of the stock today:
Pt = [Dt+1 (1.0G) / (R - G)
but first have to solve for D(t+1) = Dividend the following period
D(t+1) = Dt X (1.0G)^2
Dt = current dividend
If year 3 or year 4 then --> ^3, ^4
Steps of the Data ETL process: - 🧠ANSWER ✔✔1. Extraction
3
COPYRIGHT©JOSHCLAY 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
, 2. Transformation
3. Loading
Transfer Pricing:
Transfer pricing is applicable in a situation in which two companies that are
owned by the same parent company engage in transactions with each
other.
goal = lowest overal tax burden paid for the entity by having:
- profits in country w/ LOWEST tax burden - aka seller has the lower tax
rate
- costs in country w/ HIGHEST tax burden - buyer has a higher tax rate -
🧠ANSWER ✔✔
Special orders = decision whether to accept or reject.
- Reject if don't have any extra capacity
- If Accepted --> minimum selling price = Variable Costs per unit associted
w/ production (DM, DL, Shipping)
ALREADY SOLVED CORRECTLY
ANSWERS!! | ASSURED SUCCESS
Dumping occurs when: - 🧠ANSWER ✔✔the price charged to foreign
customers on exported goods is LESS THAN either the price charged in
the DOMESTIC MARKET or less than the PRODUCTION COST.
A short position is the right way to go when a company has sold goods and
payment is coming due in a foreign currency. - 🧠ANSWER ✔✔
General IT Controls ensure that an organization's control environment is
well-managed and stable. - 🧠ANSWER ✔✔Examples: IT infrastructure,
,security mangagement, sofwtware acquisition, development, opearations,
and maintenance.
Symetric Encryption - both sender & receiver use the same private key to
encrypt & decrypt the message.
Asymetric Encryption - Public key is used to encrypt the message &.
private key is used to decrypt the message (this key is NOT shared). only
intended user can decrypt the message. - 🧠ANSWER ✔✔
Calculating the value of a company's stock (zero growth):
P=D/R
P = Price
D = Dividend (Par x Fixed %)
R = Required Return
,Contstant Growth:
P = D / (R-G) - 🧠ANSWER ✔✔When there is expected growth (dividend
growth model)
Value of the stock today:
Pt = [Dt+1 (1.0G) / (R - G)
but first have to solve for D(t+1) = Dividend the following period
D(t+1) = Dt X (1.0G)^2
Dt = current dividend
If year 3 or year 4 then --> ^3, ^4
Steps of the Data ETL process: - 🧠ANSWER ✔✔1. Extraction
3
COPYRIGHT©JOSHCLAY 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
, 2. Transformation
3. Loading
Transfer Pricing:
Transfer pricing is applicable in a situation in which two companies that are
owned by the same parent company engage in transactions with each
other.
goal = lowest overal tax burden paid for the entity by having:
- profits in country w/ LOWEST tax burden - aka seller has the lower tax
rate
- costs in country w/ HIGHEST tax burden - buyer has a higher tax rate -
🧠ANSWER ✔✔
Special orders = decision whether to accept or reject.
- Reject if don't have any extra capacity
- If Accepted --> minimum selling price = Variable Costs per unit associted
w/ production (DM, DL, Shipping)
