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validation_Accounting_28
<image 1> ใ‚ตใƒณใƒใ‚งใ‚นใƒปใƒดใ‚ฏใƒŸใƒณLLPใฏใ€ใ‚คใƒชใƒŽใ‚คๅทžใ‚ทใ‚ซใ‚ด่ฟ‘้ƒŠใซใ‚ใ‚‹ใƒ•ใƒซใ‚ตใƒผใƒ“ใ‚นใฎไผš่จˆไบ‹ๅ‹™ๆ‰€ใงใ™ใ€‚ๆ˜จๅนดใ€ๅŒ็คพใฏ500ไบบใฎ้กงๅฎขใซ็จŽๅ‹™็”ณๅ‘Šใ‚ตใƒผใƒ“ใ‚นใ‚’ๆไพ›ใ—ใพใ—ใŸใ€‚็ทๅ›บๅฎš่ฒปใฏยฅ26,500,000ใงใ€็ทๅค‰ๅ‹•่ฒปใฏยฅ18,000,000ใงใ—ใŸใ€‚ใ“ใฎๆƒ…ๅ ฑใซๅŸบใฅใ„ใฆใ€800ไบบใฎ้กงๅฎขใซๅฏพใ™ใ‚‹็ท่ฒป็”จใ‚’ๆฑ‚ใ‚ใฆใใ ใ•ใ„ใ€‚
['ยฅ71,200,000', 'ยฅ63,200,000', 'ยฅ28,800,000', 'ยฅ42,400,000']
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['Tables']
A
Medium
multiple-choice
Managerial Accounting
validation_Accounting_16
ใ‚ธใƒฃใƒใƒƒใƒˆใƒปใƒฉใƒ‰ใƒญใƒผใฎไผš็คพใฏใ€ใ™ในใฆใฎใ‚ขใƒŠใƒชใ‚นใƒˆใซไบŒๆฎต้šŽใฎ้…ๅฝ“ๅ‰ฒๅผ•ใƒขใƒ‡ใƒซ๏ผˆDDM๏ผ‰ใจ่ณ‡ๆœฌ่ณ‡็”ฃไพกๆ ผใƒขใƒ‡ใƒซ๏ผˆCAPM๏ผ‰ใ‚’ไฝฟ็”จใ—ใฆๆ ชๅผใ‚’่ฉ•ไพกใ™ใ‚‹ใ‚ˆใ†ใซๆฑ‚ใ‚ใฆใ„ใพใ™ใ€‚CAPMใจDDMใ‚’ไฝฟ็”จใ—ใฆใ€ใƒฉใƒ‰ใƒญใƒผใฏใ‚ฏใ‚คใƒƒใ‚ฏใƒ–ใƒฉใƒƒใ‚ทใƒฅ็คพใ‚’1ๆ ชใ‚ใŸใ‚Šยฅ6,300ใจ่ฉ•ไพกใ—ใพใ—ใŸใ€‚ๅฝผๅฅณใฏไปŠใ€ใ‚นใƒžใ‚คใƒซใƒ›ใƒฏใ‚คใƒˆ็คพใ‚’่ฉ•ไพกใ—ใชใ‘ใ‚Œใฐใชใ‚Šใพใ›ใ‚“ใ€‚ๆฌกใฎ่กจใฎๆƒ…ๅ ฑใ‚’ไฝฟ็”จใ—ใฆใ€ใ‚นใƒžใ‚คใƒซใƒ›ใƒฏใ‚คใƒˆ็คพใฎๆœŸๅพ…ๅŽ็›Š็އใ‚’่จˆ็ฎ—ใ—ใฆใใ ใ•ใ„: <image 1>
['14%', '15%', '16%']
4.5% + 1.15(14.5% - 4.5%) = 16%
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['Tables']
C
Easy
multiple-choice
Investment
validation_Accounting_24
ๆ ชๅผAใจBใฎ2ใคใฎ๏ผˆ่ถ…้ŽๅŽ็›Š๏ผ‰ใ‚คใƒณใƒ‡ใƒƒใ‚ฏใ‚นใƒขใƒ‡ใƒซๅ›žๅธฐ็ตๆžœใ‚’่€ƒใˆใฆใใ ใ•ใ„ใ€‚ใ“ใฎๆœŸ้–“ใฎ็„กใƒชใ‚นใ‚ฏๅˆฉๅญ็އใฏ6๏ผ…ใงใ€ๅธ‚ๅ ดใฎๅนณๅ‡ๅŽ็›Š็އใฏ14๏ผ…ใงใ—ใŸใ€‚ใƒ‘ใƒ•ใ‚ฉใƒผใƒžใƒณใ‚นใฏ่ถ…้ŽๅŽ็›ŠใซๅŸบใฅใใ‚คใƒณใƒ‡ใƒƒใ‚ฏใ‚นใƒขใƒ‡ใƒซๅ›žๅธฐใ‚’ไฝฟ็”จใ—ใฆๆธฌๅฎšใ•ใ‚Œใพใ™ใ€‚<image 1> ใ‚คใƒณใƒ•ใ‚ฉใƒกใƒผใ‚ทใƒงใƒณใƒฌใ‚ทใ‚ชใ‚’่จˆ็ฎ—ใ—ใฆใใ ใ•ใ„ใ€‚
['(1) 0.0971 (2)0.01047', '(1) 0.1134 (2)0.01722', '(1) 0.1149 (2)0.01322']
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['Tables']
A
Hard
multiple-choice
Investment
validation_Accounting_18
ใ‚ใ‚‹ไผš็คพใฏๅนดๅบฆไธญใซยฅ7,732,100ใฎๅŽŸๆๆ–™ใ‚’่ณผๅ…ฅใ—ใ€ยฅ12,590,000ใฎ็›ดๆŽฅๅŠดๅ‹™่ฒปใ‚’็™บ็”Ÿใ•ใ›ใพใ—ใŸใ€‚่ฃฝ้€ ้–“ๆŽฅ่ฒปใฏ็›ดๆŽฅๅŠดๅ‹™่ฒปใฎ75%ใฎๅ‰ฒๅˆใง้…่ณฆใ•ใ‚Œใพใ™ใ€‚ไปฅไธ‹ใฏๅœจๅบซๆฎ‹้ซ˜ใฎๆƒ…ๅ ฑใงใ™: <image 1> ็”Ÿ็”ฃใซไฝฟ็”จใ•ใ‚ŒใŸๆๆ–™่ฒปใ‚’็ฎ—ๅ‡บใ—ใฆใใ ใ•ใ„ใ€‚
['ยฅ7,228,300', 'ยฅ7,328,300', 'ยฅ7,428,300', 'ยฅ7,528,300']
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['Tables']
D
Easy
multiple-choice
Managerial Accounting
validation_Accounting_9
ใƒ•ใ‚ฉใƒฌใ‚นใƒˆใ‚ซใƒณใƒ‘ใƒ‹ใƒผใฏ12ๆœˆไธญใซไปฅไธ‹ใฎๅ–ๅผ•ใ‚’่กŒใ„ใพใ—ใŸใ€‚12ๆœˆ31ๆ—ฅใฎ็พ้‡‘ๆฎ‹้ซ˜ใฏใ„ใใ‚‰ใงใ™ใ‹๏ผŸ <image 1>
['ยฅ600,000', 'ยฅ615,000', 'ยฅ609,000', 'ยฅ606,000']
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['Tables']
C
Medium
multiple-choice
Financial Accounting
validation_Accounting_10
ไปฅไธ‹ใฎใƒญใ‚ฑใƒƒใƒˆใƒปใƒˆใƒฉใƒณใ‚นใƒใƒผใƒˆ็คพใฎใ‚ญใƒฃใƒƒใ‚ทใƒฅใƒ•ใƒญใƒผใฎใƒ‡ใƒผใ‚ฟใ‚’ไฝฟ็”จใ—ใฆใ€ๅŒ็คพใฎ(1)ๆŠ•่ณ‡ๆดปๅ‹•ใซใ‚ˆใ‚‹็ด”็พ้‡‘ๅŽๆ”ฏ (2)ๅนด้–“ใฎ็พ้‡‘ใฎ็ด”ๅข—ๆธ›้กใ‚’ๆฑ‚ใ‚ใชใ•ใ„ใ€‚<image 1>
['(1)ยฅ3,900,000 ; (2)8,400,000', '(1)ยฅ3,600,000 ; (2)7,700,000', '(1)ยฅ3,865,000 ; (2)8,291,000']
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['Tables']
A
Medium
multiple-choice
Investment

JMMMU dev/val split (custom)

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