QCM FINOO
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Catégorie :Category: nCreator TI-Nspire
Auteur Author: NSRBIKE
Type : Classeur 3.0.1
Page(s) : 1
Taille Size: 5.95 Ko KB
Mis en ligne Uploaded: 25/10/2024 - 13:27:56
Uploadeur Uploader: NSRBIKE (Profil)
Téléchargements Downloads: 1
Visibilité Visibility: Archive publique
Shortlink : http://ti-pla.net/a4274954
Type : Classeur 3.0.1
Page(s) : 1
Taille Size: 5.95 Ko KB
Mis en ligne Uploaded: 25/10/2024 - 13:27:56
Uploadeur Uploader: NSRBIKE (Profil)
Téléchargements Downloads: 1
Visibilité Visibility: Archive publique
Shortlink : http://ti-pla.net/a4274954
Description
Fichier Nspire généré sur TI-Planet.org.
Compatible OS 3.0 et ultérieurs.
<<
Multiple Choice Questions The following groups are stakeholders of a public company: I) Shareholders II) Government III) Suppliers IV) Employees V) Bondholders VI) Management A) I and II only B) I, II, and III only C) I, II, III, and IV only D) I, II, III, IV, V, and VI (Answer: D) In the U.S. and the UK, laws and accounting procedures are designed to benefit: A) Shareholders (Answer) B) Managers C) Creditors D) Employees German laws and accounting procedures are generally designed to protect the interests of: A) Shareholders B) Managers C) Creditors (Answer) D) Employees Assets are listed on the balance sheet in order of: I) Decreasing liquidity II) Decreasing size III) Increasing size IV) Relative life A) I only (Answer) B) III and IV only C) II only D) IV only The following are known as current assets: I) Cash II) Marketable securities III) Receivables IV) Inventories V) Payables A) I, II, and III only B) I, II, III, and IV only (Answer) C) II, III, IV, and V only D) III, IV, and V only The difference between total assets of a firm and its total liabilities is called: A) Net working capital B) Net current assets C) Net worth (Answer) D) Net liabilities Inventory consists of: A) Finished goods B) Raw material and finished goods C) Raw material, work in process, and prepaid rent D) Raw material, work in process, and finished goods (Answer) The difference between current assets of a firm and its current liabilities is called: A) Net tangible fixed assets B) Net working capital (Answer) C) Gross working capital D) Net worth Net working capital (NWC) is calculated as: A) Total assets - total liabilities B) Current assets + current liabilities C) Current assets - current liabilities (Answer) D) Current liabilities - current assets Earnings before interest and taxes (EBIT) is calculated as: A) Total revenues - costs (Answer) B) Total revenues - costs - depreciation C) Total revenues - costs + depreciation - taxes D) Total revenues - costs - depreciation - taxes Which of the following costs are not accounted for on the income statement? A) Direct labor B) Indirect labor C) Opportunity cost (Answer) D) Legal costs Equity investors have contributed $250,000 to your start-up business, while creditors provided a loan of $300,000. With a WACC of 10%, an annual interest payment of $25,000, and a marginal corporate tax rate of 35%, what profit will equityholders need to earn for an EVA of zero? A) $25,000 B) $38,750 (Answer) C) $30,000 D) $13,075 If the debt ratio is 0.5, what is the debt-equity ratio? (Assume no leases.) A) 0.5 B) 1.0 (Answer) C) 2.0 D) 4.0 Which of the following is an example of a leverage ratio? A) Debt-equity ratio (Answer) B) Quick ratio C) Payout ratio D) Return on equity Assume: Long-term debt = 100, Value of leases = 20, Book value of equity = 80, Market value of equity = 100. Calculate the debt ratio. A) 0.50 B) 0.55 C) 0.56 D) 0.60 (Answer) With the above data, calculate the debt-equity ratio. A) 0.50 B) 0.60 C) 1.00 D) 1.50 (Answer) Given: EBIT = 100, Depreciation = 40, Interest = 20, Dividends = 10. Calculate the times interest earned (TIE) ratio. A) 7.0 (Answer) B) 5.0 C) 4.7 D) 14.0 Which of the following is an example of a liquidity ratio? A) Times interest earned (TIE) B) P/E ratio C) Return on equity D) Quick ratio (Answer) Assume: Current assets = 500, Current liabilities = 250, Inventory = 200, Accounts receivable = 200. Calculate the current ratio. A) 2.0 (Answer) B) 1.5 C) 1.0 D) 2.5 With the above data, calculate the quick ratio. A) 1.0 B) 2.0 C) 1.2 (Answer) D) 0.4 With the above data, calculate the cash ratio (assuming no marketable securities). A) 0.4 (Answer) B) 2.0 C) 1.5 D) 1.2 Assume: Sales = 3200, Cost of goods sold = 1600, Average total assets = 1600, Average inventory = 200. Calculate the asset turnover ratio. A) 2.0 (Answer) B) 0.94 C) 1.33 D) 1.0 With the above data, calculate the days in inventory. A) 18.3 B) 45.6 (Answer) C) 22.8 D) 16.0 Given: Sales = 3200, Cost of goods sold = 1600, Average receivables = 200. Calculate the average collection period. A) 24.3 B) 22.8 (Answer) C) 137 D) 45.6 When a firm improves (lowers) its days of inventory it generally: A) Requires additional cash investment in inventory B) Releases cash locked up in inventory (Answer) C) Does not alter its cash position D) Cannot reduce its inventories When a firm improves (lowers) its average collection period it generally: A) Requires additional cash investment in inventory B) Releases cash locked up in accounts receivable (Answer) C) Does not alter its cash position D) Cannot reduce its receivables Given: EBIT = 400, Tax = 100, Sales = 3000, Average total assets = 1500. Calculate the profit margin. A) 10% (Answer) B) 18.3% C) 7.5% D) 26.7% With the above data, calculate ROA (return on assets). A) 10% B) 20% (Answer) C) 7.5% D) 26.7% Operating profit margin is calculated as: A) (After-tax interest + net income) / sales B) Net income / sales (Answer) C) Net income / c
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Compatible OS 3.0 et ultérieurs.
<<
Multiple Choice Questions The following groups are stakeholders of a public company: I) Shareholders II) Government III) Suppliers IV) Employees V) Bondholders VI) Management A) I and II only B) I, II, and III only C) I, II, III, and IV only D) I, II, III, IV, V, and VI (Answer: D) In the U.S. and the UK, laws and accounting procedures are designed to benefit: A) Shareholders (Answer) B) Managers C) Creditors D) Employees German laws and accounting procedures are generally designed to protect the interests of: A) Shareholders B) Managers C) Creditors (Answer) D) Employees Assets are listed on the balance sheet in order of: I) Decreasing liquidity II) Decreasing size III) Increasing size IV) Relative life A) I only (Answer) B) III and IV only C) II only D) IV only The following are known as current assets: I) Cash II) Marketable securities III) Receivables IV) Inventories V) Payables A) I, II, and III only B) I, II, III, and IV only (Answer) C) II, III, IV, and V only D) III, IV, and V only The difference between total assets of a firm and its total liabilities is called: A) Net working capital B) Net current assets C) Net worth (Answer) D) Net liabilities Inventory consists of: A) Finished goods B) Raw material and finished goods C) Raw material, work in process, and prepaid rent D) Raw material, work in process, and finished goods (Answer) The difference between current assets of a firm and its current liabilities is called: A) Net tangible fixed assets B) Net working capital (Answer) C) Gross working capital D) Net worth Net working capital (NWC) is calculated as: A) Total assets - total liabilities B) Current assets + current liabilities C) Current assets - current liabilities (Answer) D) Current liabilities - current assets Earnings before interest and taxes (EBIT) is calculated as: A) Total revenues - costs (Answer) B) Total revenues - costs - depreciation C) Total revenues - costs + depreciation - taxes D) Total revenues - costs - depreciation - taxes Which of the following costs are not accounted for on the income statement? A) Direct labor B) Indirect labor C) Opportunity cost (Answer) D) Legal costs Equity investors have contributed $250,000 to your start-up business, while creditors provided a loan of $300,000. With a WACC of 10%, an annual interest payment of $25,000, and a marginal corporate tax rate of 35%, what profit will equityholders need to earn for an EVA of zero? A) $25,000 B) $38,750 (Answer) C) $30,000 D) $13,075 If the debt ratio is 0.5, what is the debt-equity ratio? (Assume no leases.) A) 0.5 B) 1.0 (Answer) C) 2.0 D) 4.0 Which of the following is an example of a leverage ratio? A) Debt-equity ratio (Answer) B) Quick ratio C) Payout ratio D) Return on equity Assume: Long-term debt = 100, Value of leases = 20, Book value of equity = 80, Market value of equity = 100. Calculate the debt ratio. A) 0.50 B) 0.55 C) 0.56 D) 0.60 (Answer) With the above data, calculate the debt-equity ratio. A) 0.50 B) 0.60 C) 1.00 D) 1.50 (Answer) Given: EBIT = 100, Depreciation = 40, Interest = 20, Dividends = 10. Calculate the times interest earned (TIE) ratio. A) 7.0 (Answer) B) 5.0 C) 4.7 D) 14.0 Which of the following is an example of a liquidity ratio? A) Times interest earned (TIE) B) P/E ratio C) Return on equity D) Quick ratio (Answer) Assume: Current assets = 500, Current liabilities = 250, Inventory = 200, Accounts receivable = 200. Calculate the current ratio. A) 2.0 (Answer) B) 1.5 C) 1.0 D) 2.5 With the above data, calculate the quick ratio. A) 1.0 B) 2.0 C) 1.2 (Answer) D) 0.4 With the above data, calculate the cash ratio (assuming no marketable securities). A) 0.4 (Answer) B) 2.0 C) 1.5 D) 1.2 Assume: Sales = 3200, Cost of goods sold = 1600, Average total assets = 1600, Average inventory = 200. Calculate the asset turnover ratio. A) 2.0 (Answer) B) 0.94 C) 1.33 D) 1.0 With the above data, calculate the days in inventory. A) 18.3 B) 45.6 (Answer) C) 22.8 D) 16.0 Given: Sales = 3200, Cost of goods sold = 1600, Average receivables = 200. Calculate the average collection period. A) 24.3 B) 22.8 (Answer) C) 137 D) 45.6 When a firm improves (lowers) its days of inventory it generally: A) Requires additional cash investment in inventory B) Releases cash locked up in inventory (Answer) C) Does not alter its cash position D) Cannot reduce its inventories When a firm improves (lowers) its average collection period it generally: A) Requires additional cash investment in inventory B) Releases cash locked up in accounts receivable (Answer) C) Does not alter its cash position D) Cannot reduce its receivables Given: EBIT = 400, Tax = 100, Sales = 3000, Average total assets = 1500. Calculate the profit margin. A) 10% (Answer) B) 18.3% C) 7.5% D) 26.7% With the above data, calculate ROA (return on assets). A) 10% B) 20% (Answer) C) 7.5% D) 26.7% Operating profit margin is calculated as: A) (After-tax interest + net income) / sales B) Net income / sales (Answer) C) Net income / c
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