2024年最新の有効なCORe試験最新問題で2024年最新の学習ガイド
CORe認定で究極のガイド [2024年更新]
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質問 # 62
A student wants to analyze the relationship between the percentage of the population in a given city with some college experience and the newspaper circulation in that city. College experience is defined as the percentage of adults in the city that have completed high school and taken some classes at the college level. The appropriate data were collected and a regression analysis was performed, the results of which are displayed below.
Assuming a 5% significance level, what can be said about the relationship between newspaper circulation and the percent of the population with some college experience?
- A. The student should not reject the null hypothesis: there is enough evidence to conclude that there is a significant relationship between the percent of the population with some college experience and newspaper circulation.
- B. The student should reject the null hypothesis: there is not enough evidence to conclude that there is a significant relationship between the percent of the population with some college experience and newspaper circulation.
- C. The student should reject the null hypothesis: there is enough evidence to conclude that there is a significant relationship between the percent of the population with some college experience and newspaper circulation.
- D. The student should not reject the null hypothesis: there is not enough evidence to conclude that there is a significant relationship between the percent of the population with some college experience and newspaper circulation.
正解：D
質問 # 63
An individual is considering whether to fly or take the train for an upcoming trip. This individual works remotely for $10/hour, but will not be able to work while on the airplane or train. The flight would take two hours and cost $125; the train would take eight hours and cost $50. What are the respective total economic costs of taking the flight and taking the train?
- A. $145 and $130
- B. $125 and $50
- C. $20 and $80
- D. $75 and $175
正解：A
質問 # 64
Why are ratios important when comparing different companies within the same industry?
- A. Accounting policies might be different between companies.
- B. They eliminate the effect of size differences among the different companies.
- C. They are useful for assessing the stage of the industry.
- D. They reflect macroeconomic factors.
正解：B
質問 # 65
The government of a country intends to limit pollution by issuing factories tradable permits to pollute. In order for this pollution market to function successfully, the government must:
- A. Prevent the trading and selling of pollution credits between companies.
- B. Determine the desired level of total pollution from the factories.
- C. Mandate that the most efficient companies completely eliminate pollution.
- D. Decide the equilibrium price of a unit of pollution.
正解：B
質問 # 66
A company paid $150,000 of income tax for 2013. During the year, the company recognized $80,000 of interest revenue from municipal bonds. Income from municipal bonds are tax exempt. The company's net deferred tax assets increased from $45,000 to $75,000. The income tax rate is 30 percent. What is the amount the company should report as its pretax accounting income for 2013?
- A. $480,000
- B. $520,000
- C. $320,000
- D. $680,000
正解：A
質問 # 67
Which of the following scenarios is an example of a Type I error?
- A. A null hypothesis which is true is not rejected.
- B. A null hypothesis which is false is not rejected.
- C. A null hypothesis which is false is rejected.
- D. A null hypothesis which is true is rejected.
正解：D
質問 # 68
A local restaurant owner decides to poll individuals randomly regarding how much they would be willing to spend on a romantic dinner for two. The owner takes a preliminary sample of 32 people and finds that the average amount those surveyed were willing to pay is $35 with a standard deviation of $10. The owner is not satisfied, however, because the owner wants to be 95% sure that the mean of the new sample falls within $2 of the true mean. What is the minimum number of people the owner should interview? Note that z=1.96 for a 95% confidence interval.
- A. 0
- B. 1
- C. 2
- D. 3
正解：B
質問 # 69
A DVD manufacturer is considering shutting down its production facility and only selling its movies through digital downloads. The company has signed a contract to pay $3,000 a month for its production facility for the next three years. If the company continues to sell its movies as DVDs, it is projected to earn $8,500 in revenue and spend $3,500 in variable costs each month. Variable costs for the digital downloads are 0. Under what circumstances should the company switch to selling digital downloads?
- A. If the projected revenue from the digital downloads is more than $5,000 per month
- B. If the projected revenue from the digital downloads is more than $2,000 per month
- C. If each digital download would earn more profits than each DVD sale
- D. If the demand for movies is expected to decrease in the future
正解：A
質問 # 70
In the figure below, what do the two red lines represent?
- A. The total sum of squares
- B. A point forecast
- C. The residual sum of squares
- D. A prediction interval
正解：D
質問 # 71
Which of the following transactions is presented in the above journal entry?
- A. A sale of fix assets with a loss
- B. An extraordinary disposal of machinery paid in kind
- C. A sale on credit of fixed assets at a gain
- D. A change of depreciation method during the year
正解：C
質問 # 72
Accounting standards establish that companies should depreciate a long-lived physical asset, because:
- A. Not all assets are paid in cash at the time they are purchased.
- B. Assets lose value in the long term.
- C. Costs should be matched with the benefits that are realized over multiple periods.
- D. It is an explicit transaction beyond the current period.
正解：C
質問 # 73
A ski coach is interested in estimating the 68% confidence interval around the mean time (in seconds) of all the gold medal winners in Olympic downhill skiing. The coach collects the data, presented below, for all of the winners from 1948 to 2014. The mean of the sample is 122.5 seconds, with a standard deviation of 23 seconds. Which Excel function below is the BEST option for determining the 68% confidence interval?
Please note that the Excel functions for confidence intervals are =CONFIDENCE.NORM(alpha, standard_dev, size) and =CONFIDENCE.T(alpha, standard_dev, size).
- A. = 122.5 +- CONFIDENCE.NORM(0.32,23,18)
- B. = 122.5 +- CONFIDENCE.NORM(0.68,23,18)
- C. = 122.5 +- CONFIDENCE.T(0.68,23,18)
- D. = 122.5 +- CONFIDENCE.T(0.32,23,18)
正解：D
質問 # 74
A shop owner wants to determine the effect of a new marketing strategy on the number of customers visiting the shop. What information should the shop owner consider when deciding whether to conduct a one-sided or two-sided hypothesis testing?
- A. The calculated one-sided and two-sided p-values
- B. The significance level
- C. The objective of the hypothesis test
- D. Analysis of the actual samples collected
正解：C
質問 # 75
The graph below reflects which of the following situations in the market for apples?
- A. There is a shortage of apples.
- B. A new disease kills apple trees.
- C. New equipment decreases the costs of harvesting apples.
- D. The government introduces a tax on oranges.
正解：B
質問 # 76
A college bookstore sells textbooks at a 15 percent discount to professors while successfully selling the same books at full price to students. What conditions are present so that the bookstore can charge different prices? (Select all that apply.)
- A. The books can also be purchased online.
- B. The bookstore is owned by the college where it sells books.
- C. Professors are unable to resell books.
- D. The demand for the books is elastic.
- E. The bookstore has few close competitors.
正解：C、E
質問 # 77
A group of season ticket holders wants to forecast attendance at National Football League (NFL) games for the upcoming season. One ticket holder argues that using the population of the United States as the only independent variable would explain as much as using both the United States population and the percent change in disposable income (per capita) as independent variables. Another ticket holder argues that using the percent change in disposable income (per capita) asthe only independent variable would provide the most accurate forecast. Listed below are the Adjusted R2 values for three regression models. Based on these values, and keeping in mind that the ticket holders are only concerned about forecasting, what is the correct conclusion?
- NFL Attendance vs. US Population and Percent Change in Disposable Income.
Adjusted R2= 0.8964 - NFL Attendance vs. US Population: Adjusted R2= 0.8609 - NFL Attendance vs. Percent Change in Disposable Income. Adjusted R2= -0.0244
- A. The Adjusted R2 of NFL Attendance vs. US Population and Percent Change in Disposable Income is higher than that of either single variable regression model, so both US Population and Percent Change in Disposable Income should be included in the regression model.
- B. There is not any information regarding the p-values of the independent variables, so it is impossible to determine the explanatory power of the regression models.
- C. The Adjusted R2 of NFL Attendance vs. US Population is higher than that of NFL Attendance vs. Percent Change in Disposable Income, so US Population should be the only independent variable in the regression model.
- D. The Adjusted R2 of NFL Attendance vs. Percent Change in Disposable Income is negative, so Percent Change in Disposable Income should be excluded from any regression model.
正解：A
質問 # 78
Which of the following options BEST exemplifies an unbiased question?
- A. Should stricter gun control be enforced to reduce inner city crime?
- B. Inner city crime is so high right now; what can be done to reduce it?
- C. What is the best way to reduce inner-city crime?
- D. Rampant drug use has been shown to be a cause of inner city crime; what can be done to prevent it?
正解：C
質問 # 79
Which of the following options would increase the willingness to pay for new cars in a country?
- A. The overall price of cars decreases by 15 percent.
- B. The government increases the tax on new cars.
- C. The number of commuters that use public transit to get to work increases.
- D. A new highway is built between two major cities.
正解：D
質問 # 80
For valuation purposes, the opportunity cost and inflation are two main concepts that explain the:
- A. Economic value added
- B. Real rates of interest
- C. Time value of money
- D. Riskiness of a project
正解：C
質問 # 81
For a standard normal distribution (=0, =1), the area under the curve to the left of 0.37 is 0.6443. What is the probability of getting a value less than -0.37 or greater than 0.37?
- A. 35.57%
- B. 64.43%
- C. 28.86%
- D. 71.14%
正解：D
質問 # 82
A landlocked student believes that people would prefer to live near the ocean if they could afford the additional expense. To test this, the student wants to see whether states bordering an ocean are more likely to have a larger percent of wealthy families than states without an ocean coast. The student collects data from the 50 U.S. states on the percent of families making over $200,000 a year along with whether the state has an ocean coast (where 1 means the state has an ocean coast).
Based on the regression results given below, what can be said at the 95% confidence level?
- A. On average, the wealthy make up 4.12% of the population of states without an ocean coast and 2.77% of states with an ocean coast. The result is statistically significant.
- B. On average, the wealthy make up 4.12% of the population of states without an ocean coast and 6.89% of states with an ocean coast. The result is statistically significant.
- C. On average, the wealthy make up 4.12% of the population of states without an ocean coast and 2.77% of states with an ocean coast. The result is not statistically significant.
- D. On average, the wealthy make up 4.12% of the population of states without an ocean coast and 6.89% of states with an ocean coast. The result is not statistically significant.
正解：B
質問 # 83
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