A company wants to increase its current ratio. Which of the following would help the most?
Borrowing a long term loan 0.0%
Borrowing a short term loan 0.0%
Creating more stringent collection policies to decrease accounts receivable 100.0%
Using cash to pay down accounts payable 0.0%
Accounting scandals of the past 5 years ______.
resulted in criminal convictions of senior executives at large US corporations like Enron and WorldCom 100.0%
resulted in the criminal conviction of at least one major independent auditing firm 0.0%
resulted in record fines being paid by major brokerage companies to the SEC 0.0%
resulted in the strengthening of the SEC's enforcement powers 0.0%
All of the above are true 0.0%
An inventory pricing procedure in which the oldest costs incurred rarely have an effect on the final inventory valuation is ________.
FIFO 0.0%
LIFO 0.0%
Retail 0.0%
Weighted-average 100.0%
Asset Turnover is defined as ______.
Assets/Inventory 100.0%
Sales/Assets 0.0%
Sales/Net Income 0.0%
Assets/Net Income 0.0%
By doing/issuing which of the following could a company raise short-term funds by selling receivables?
By factoring receivable 0.0%
By pledging inventory 100.0%
By line of credit 0.0%
By Notes 0.0%
By term loan 0.0%
CAPM formula calculates which of the following?
Present value of equity 0.0%
Expected return on equity 100.0%
Discounted rate on equity 0.0%
Weighted interest rate on equity 0.0%
Financial managers use the _____________ to plan for monthly financing needs.
capital budget 100.0%
cash budget 0.0%
pro forma 0.0%
income statement 0.0%
Firm A has a Return on Equity (ROE) equal to 24%, while firm B has a ROE of 15% during the same year. Both firms have a total debt ratio (D/V) equal to 0.8. Firm A has an asset turnover ratio of 0....
Firm A has a higher profit margin than firm B 0.0%
Firm B has a higher profit margin than firm A 100.0%
Firm A and B have the same profit margin 0.0%
Firm A has a higher equity multiplier than firm B 0.0%
more information is needed to say anything about the firm's profit margin 0.0%
Gerald's had opening total stockholders' equity of $160,000. During the year, total assets increased by $240,000 and total liabilities increased by $120,000. Their net income was $180,000. No addit...
$20,000 0.0%
$60,000 100.0%
$140,000 0.0%
$220,000 0.0%
Government mandated requirements, such as installing pollution control equipment ______.
increase a company's profits in the long run 0.0%
drive many companies out of business 0.0%
have resulted in many instances of unethical behavior on the part of managers 0.0%
may reduce a company's earnings but are considered a necessary social responsibility for the firm 100.0%
do not affect a firm's profit potential 0.0%
How does Cash Flow Return on Investment differ from most financial ratios?
It is the only ratio involving cash flow 0.0%
It can be calculated from the income statement 0.0%
It assumes the stock market sets prices based on cash flow, not profitability 100.0%
It is the only ratio where a negative number is a good result 0.0%
How does Gross Income differ from Net Income?
Gross Income determines the company's cash flow, Net Income does not 0.0%
Gross Income includes several fixed costs, Net Income does not 0.0%
Gross Income includes all fixed costs, Net Income does not include any 0.0%
Gross Income measures profitability before operating expenses, whereas Net Income is calculated after all operating expenses 100.0%
How often can a company change its inventory valuation methodology and still be compliant with GAAP?
Once per month 0.0%
Anytime, there are no rules 0.0%
Once per year, but not every year 100.0%
Never, you decide once and only once 0.0%
If a company has a high P/E ratio relative to it's competitors ____.
it is expected to grow more rapidly 0.0%
the analyst has inside information 0.0%
it has a bad year for earnings, making the denominator smaller, and the P/E ratio higher 0.0%
everyone should invest in this stock and not the competitor's 100.0%
If a company using financing has a 60% chance of a $75,000 return under normal conditions but a 40% chance of a $20,000 return when money is tight and borrowing costs are higher, what is the expect...
$75,000 0.0%
$60,000 0.0%
$53,000 100.0%
$40,000 0.0%
$20,000 0.0%
If a firm has $100 in inventories, a current ratio equal to 1.2, and a quick ratio equal to 1.1, what is the firm's Net Working Capital?
$0 0.0%
$100 50.0%
$200 50.0%
$1,000 0.0%
$1,200 0.0%
If two companies have equal risk, which one will have the higher stock price?
The one with the expectations of higher returns 0.0%
The one that pays dividends 0.0%
The one that splits its stock 0.0%
The one whose stock is traded most frequently 0.0%
All of the above 100.0%
In 2002, the US passed the Sarbanes-Oxley law which ____.
did not change any function of the Boards of Directors of publicly traded corporations 0.0%
gave the Financial Accounting Standards Board the oversight responsibility for public auditing firms 0.0%
does not change the responsibilities of independent auditors 0.0%
was developed in response to the accounting scandals at Enron, Tyco, WorldCom and others 100.0%
protects senior executives from prosecution for accounting fraud if they are unaware of its existence 0.0%
In breakeven analysis, if fixed costs rise, then the breakeven point will __________.
fall 0.0%
rise 100.0%
stay the same 0.0%
none of the above 0.0%
Insider trading _____.
is permitted by the SEC as long as the information becomes public within 30 days 0.0%
is a victimless crime as no one suffers an economic loss 0.0%
serves no beneficial or economic purpose 0.0%
is not legal under any circumstances 100.0%
is not illegal as long as the person using the information obtained it from someone else 0.0%
Operating Efficiency is defined as ______.
Net Income/Operating Expenses 100.0%
Gross Profit/Operating Expenses 0.0%
Gross Profit/Sales 0.0%
Net Income/Sales 0.0%
Planning for future growth is called ________.
capital budgeting 50.0%
working capital management 0.0%
financial forecasting 50.0%
none of the above 0.0%
Pro forma statements are _______ statements.
actual 0.0%
projected 100.0%
previous years' 0.0%
next years' 0.0%
Rate of profit (r) is defined as ______.
r=(surplus-value)/(fixed assets) 0.0%
r=(surplus+value)/(capital invested) 0.0%
r=(surplus+value)/(fixed assets) 0.0%
r=(surplus-value)/(capital invested) 100.0%
Retained earnings will change over time because of several factors. Which of the following factors would lead to an increase in the Retained Earnings?
Net loss 0.0%
Net income 50.0%
Dividends 50.0%
Investments by stockholders 0.0%
Return on Assets is defined as _______.
Net Income/Current Assets 0.0%
Net Income/Total Assets 100.0%
Gross Margin/Current Assets 0.0%
Gross Margin/Total Assets 0.0%
The accounting scandals of recent years ______.
had no effect on the level of prices in the US stock markets 0.0%
were a complete surprise to analysts who followed the stocks of the companies involved as they were issuing positive recommendations of the securities to their clients 0.0%
brought out the fact that brokerage firms were promoting stocks to earn hefty fees for underwriting new security issues 0.0%
were of such a small magnitude that the government did not feel it was warranted to prosecute the companies and their officers that were involved 0.0%
have been dismissed as falling within the latitude of judgment for applying GAAP rules 100.0%
The three sections of a Statement of Cash Flows are _____.
Leverage, liquidity, financing 0.0%
Operating, investing, profit 0.0%
Operating, investing, financing 100.0%
Sales, investing, financing 0.0%
Operating, investing, borrowing 0.0%
To measure a firm's solvency as completely as possible, we need to consider ______.
the firm's relative proportion of debt and equity in its capital structure 0.0%
the firm's capital structure and the liquidity of its current assets 50.0%
the firm's ability to use Net Working Capital to pay off its current liabilities 0.0%
the firm's leverage and its ability to make interest payments on its long-term debt 50.0%
the firm's leverage and its ability to turn its assets into sales 0.0%
What does CAPM stand for?
Current Asset Pricing Model 50.0%
Capital Asset Pricing Model 50.0%
Current Average Product Model 0.0%
Capital Average Product Model 0.0%
What does Return on Assets indicate?
How well a company employs its capital investments 100.0%
How much cash the company has generated over the last year 0.0%
How much debt the company has to pay relative to its asset base 0.0%
How profitable a company is before leverage 0.0%
What does the Price to Earnings (P/E) ratio demonstrate?
The price of the company's products relative to how much they earn on the sale of those products 0.0%
A company's stock price relative to its earnings. Higher growth companies have higher P/E ratios 100.0%
The prices paid for goods relative to how much the company earns on those goods 0.0%
The ability of a company to pay dividends 0.0%
What is financial analysis?
Comparing ratios using numbers from the income statement and balance sheet 50.0%
Determining a company's financing needs 25.0%
Determining the pricing model for the next year 0.0%
Determining the company's stock price 25.0%
What is historical value?
Prices adjusted for inflation 0.0%
The current sale value of an asset 0.0%
The original cost or price paid for an asset 100.0%
The average value of an asset 0.0%
What is meant by "the goal of the corporation is to maximize shareholder wealth"?
Pay out dividends 0.0%
Maximize profits 0.0%
Achieve the highest possible value for the firm 100.0%
Control costs 0.0%
Increase sales 0.0%
What is one caveat when calculating ROA and comparing to other companies?
Asset values change over time 0.0%
Carrying value of assets may be valued differently (historical, market) by different companies 100.0%
Liabilities vary month to month making this ratio difficult to track accurately 0.0%
Every financial analyst calculates it differently making comparison useless 0.0%
What is operating leverage defined as?
Extent to which variable costs are utilized 100.0%
Extent to which fixed assets are utilized 0.0%
Extent to which fixed assets and fixed costs are utilized 0.0%
Extent to which fixed costs are utilized 0.0%
Extent to which prices change 0.0%
What is the DuPont analysis?
Breaks Return on Equity into 3 pieces: Operating Efficiency, Asset Use Efficiency, Financial Leverage 100.0%
An analysis created by the DuPont paint company 0.0%
A ratio analysis style based on factors beyond the financial numbers 0.0%
A modified cash flow analysis 0.0%
What is the formula for Return on Investor Capital?
ROIC = (NetOperatingProfitLessAdjustedTaxes) / (Fixed Assets) 0.0%
ROIC = (NetOperatingProfit) / (InvestedCapital) 0.0%
ROIC = (NetOperatingProfitLessAdjustedTaxes) / (InvestedCapital) 100.0%
ROIC = (NetOperatingProfitLess) / (Fixed Assets) 0.0%
What is the purpose of measuring liquidity?
To determine if the firm is keeping enough cash on hand to pay accounts payable 0.0%
To determine if the firm is investing their liquid assets to earn the highest return available 0.0%
To measure a firm's ability to remain cash flow positive and meet its short-term obligations 100.0%
To measure a firm's return on investment 0.0%
What is the purpose of measuring profitability?
To determine the amount of cash a company brings in on an average in a month 0.0%
To analyze specific expenses to look for cost cutting measures 0.0%
To measure a company's ability to earn a profit and continue to grow in the short-term and long-term 100.0%
To measure a company's ability to pay the highest dividend relative to its competitors 0.0%
What is the purpose of measuring solvency?
To determine a firm's ability to pay its creditors in the long term 50.0%
To determine a firm's ability to pay its creditors in the short term 50.0%
To measure a firm's cash flow turnover 0.0%
To measure a firm's current assets to current liabilities 0.0%
What is the purpose of measuring stability?
To determine if management is being ethical 0.0%
To determine if the company has an adequate product mix 0.0%
To determine the firm's ability to stay in business in the long run 100.0%
To determine if the company has too many high level executives 0.0%
What type of analysis will describe how changes in volume affect costs and profits?
Trend analysis 0.0%
Break even analysis 100.0%
Common size analysis 0.0%
Ratio analysis 0.0%
DuPont analysis 0.0%
When a company files a statement of their financial plans for the next two years with the SEC, it is called a ______.
Market plan 0%
Shelf registration 0%
Stock plan 0%
Statement of intent 0%
Prospectus 0%
Which cash collection technique is the most cost-effective for companies with many locations?
Self-addressed stamped envelopes 0.0%
Centralized collection system 0.0%
Lockbox system 0.0%
Using a post office box 0.0%
Regional collection offices 100.0%
Which financial statement best allows a firm to assess its ability to pay dividends?
Statement of Cash Flows 0.0%
Income Statement 0.0%
Balance Sheet 0.0%
Statement of Retained Earnings 100.0%
Statement of Operations 0.0%
Which is a characteristic of an efficient market?
Stock prices are high 0.0%
Prices adjust rapidly to new information 50.0%
Stock prices are low 0.0%
Trading is difficult 0.0%
There are only small daily changes in price 50.0%
Which is an example of a variable cost?
Management salaries 0.0%
Utilities 0.0%
Property taxes 0.0%
Raw material 100.0%
Depreciation 0.0%
Which is the primary financial statement used to measure profitability?
Balance Sheet 50.0%
Income Statement 50.0%
Cash Flow Statement 0.0%
Statement of Retained Earnings 0.0%
Which is/are the primary financial statements used to measure liquidity?
Balance Sheet 100.0%
Income Statement 0.0%
Balance Sheet and Income Statement 0.0%
Cash Flow Statement and Balance Sheet 0.0%
Which is/are the primary financial statements used to measure solvency?
Balance Sheet 0.0%
Income Statement 0.0%
Balance Sheet and Statement of Retained Earnings 0.0%
Cash Flow Statement and Income Statement 100.0%
Which is/are the primary financial statements used to measure stability?
Balance Sheet 50.0%
Income Statement 0.0%
Balance Sheet and Income Statement 50.0%
Statement of Cash Flows and Income Statement 0.0%
Which of the following are traded in the capital markets?
Convertible securities 0.0%
Bonds 0.0%
Common stock 0.0%
Preferred stock 0.0%
All of the above 100.0%
Which of the following does the cash flow cycle measure?
The time between purchase of raw materials and collection of cash 100.0%
The time it takes to invest liquid funds 0.0%
The time it takes for a check to get cleared in the bank 0.0%
The maturity date of corporate bonds 0.0%
The time between offering a marketable security and receiving funds from sale of one 0.0%
Which of the following equations properly represents a derivation of the fundamental accounting equation?
Assets + liabilities = owner's equity 0.0%
Assets = owner's equity 0.0%
Cash = assets 0.0%
Assets - liabilities = owner's equity 100.0%
Which of the following inventory methods will always produce the same results under both a periodic and a perpetual system?
FIFO 0.0%
LIFO 0.0%
Average 0.0%
All of these 100.0%
Which of the following is a flaw with financial analysis?
Each company uses different formulas to calculate the ratios 100.0%
Ratios are too difficult to calculate and require a specialist 0.0%
Auditors do not look at financial ratios 0.0%
One ratio alone does not tell much about the entire financial situation of a company 0.0%
It is complicated 0.0%
Changes in accounting policy can drastically affect the results of a ratio, making comparison analysis difficult 50.0%
Companies are required by law to do it, even when they do not want to 0.0%
Errors are inherent in financial analysis, rendering it useless 50.0%
Which of the following is an example of an area of business where use of "questionable" ethics is considered a necessity?
Attracting and sustaining new customers 0.0%
Aggressive accounting practices that stretch the intent of accounting standards 0.0%
Dealing with other firms who use "questionable" ethics 0.0%
Suppressing information that may negatively affect a firm's reputation 0.0%
None of the statements above is correct 100.0%
Which of the following is considered a profitability measure?
Day's sales in inventory 0.0%
Fixed asset turnover 0.0%
Price-earnings ratio 0.0%
Cash coverage ratio 0.0%
Return on Assets 100.0%
Which of the following is not a financial intermediary?
Commercial banks 0.0%
Credit unions 50.0%
Insurance companies 0.0%
Credit card companies 0.0%
Pension funds 50.0%
Which of the following is not a fundamental of accounting?
Materiality 0.0%
Timeliness 0.0%
Matching 0.0%
Magnitude 100.0%
Which of the following is not a part of cost of goods sold?
Raw material 0.0%
Labor 0.0%
Capital 100.0%
All of the above are part of cost of goods sold 0.0%
Which of the following is not an area which is assessed by financial analysis?
Profitability 0.0%
Solvency 0.0%
Stability 0.0%
Adequate Cash balances 100.0%
Which of the following transactions would have no impact on the stockholder's equity?
Purchase of land from the proceeds of a bank loan 100.0%
Dividends to stockholders 0.0%
Net loss 0.0%
Investments in cash by stockholders 0.0%
Which of the following types of firms may operate with high operating leverage?
A doctor's office 0.0%
An auto manufacturing facility 100.0%
A mental health clinic 0.0%
None of the above would have high operating leverage 0.0%
Which of the following would not be included in a balance sheet?
Accounts receivable 0.0%
Accounts payable 0.0%
Sales 100.0%
Cash 0.0%
Which of these items would be accounted for as an expense?
Repayment of a bank loan 0.0%
Dividends to stockholders 0.0%
Purchase of land 50.0%
Payment of the current period's rent 50.0%
Which ratio would you use to assess a company's ability to pay bills?
Interest coverage ratio 0.0%
Times interest earned ratio 0.0%
Price earnings ratio 0.0%
Current ratio 100.0%
Profit margin 0.0%
Which ratio would you use to measure how effectively the firm uses the money shareholders have invested?
Return on assets 0.0%
Profit margin 0.0%
Earnings per share 50.0%
Price earnings ratio 0.0%
Return on equity 50.0%
Which report does a publicly traded company file quarterly with the SEC?
8K 0.0%
10K 0.0%
10Q 100.0%
Prospectus 0.0%
Which security makes up the majority of external financing for corporations?
Common stock 0.0%
Preferred stock 0.0%
Bank loans 100.0%
Bonds 0.0%
Venture capital funds 0.0%
Which short-term financing rate always requires the use of international data?
Cost of failing to take a cash discount 0.0%
Prime rate 0.0%
LIBOR 100.0%
Effective rate 0.0%
Effective rate with compensating balances 0.0%
Why do you not subtract interest expense from operating profit when calculating Return on Investment Capital?
Denominator includes debt capital 0.0%
Numerator includes debt capital 0.0%
Interest is not material in the calculation 0.0%
It is important to include interest as it is part of expenses 100.0%
Why would a company calculate their Risk Adjusted Return on Capital?
Is required by the SEC 0.0%
Auditors will overlook other abnormalities if a firm demonstrates a favorable RAROC 0.0%
Gives companies the ability to allocate capital in the optimal structure 100.0%
Keeps the financial analysis department busy 0.0%
With which of the following regulatory bodies would a publicly traded company be much more involved than a private company would be?
SEC 100.0%
GAAP 0.0%
IRS 0.0%
FCC 0.0%