1) Proceeds of company shares of sold stock is recorded in___________? a. Preferred stock account b. Common stock account c. Due stock account d. Preceded stock account
|
||||
2) In time value of money, nominal rate is_______________? a. Not shown on timeline b. Shown on timeline c. Multiplied on timeline d. Divided on timeline
|
||||
3) An annual estimated cost of assets uses up every year is included__________? a. Depreciation and amortization b. Net sales c. Net profit d. Net income
|
||||
4) In calculation of net cash flow, depreciation and amortization are treated as________? a. Current liabilities b. Income expenses c. Non-cash revenues d. Non-cash charges
|
||||
5) Stockholders that do not get benefits even if company’s earnings grow are classified as_____________? a. Preferred stockholders b. Common stockholders c. Hybrid stockholders d. Debt holders
|
||||
6) Number of shares outstanding if it is divided by net income for using to calculate___________? a. Earning per share b. Dividends per share c. Book value of share d. Market value of shares
|
||||
7) An income available for shareholders after deducting expenses and taxes from revenues is classified as______________? a. Net income b. Net earnings c. Net expenses d. Net revenues
|
||||
8) Process of calculating future value of money from present value is classified as____________? a. Compounding b. Discounting c. Money value d. Stock value
|
||||
9) In balance sheet, sum of retained earnings and common stock are considered as_____________? a. Preferred equity b. Due equity c. Common perpetuity d. Common equity
|
||||
10) Purchase cost of assets over its useful life is classified as_________? a. Appreciation b. Depreciation c. Appreciated assets d. Appreciated liabilities
|
||||
11) Securities with less predictable prices and have longer maturity time is considered as_______________? a. Cash equivalents b. Long-term investments c. Inventories d. Short-term investments
|
||||
12) An information uses by investors for expecting future earnings is all recorded in__________? a. Five years report b. Annual report c. Stock report d. Exchange report
|
||||
13) Non cash revenues and non cash charges if it subtracted from net income is equal to___________? a. Free cash flow b. Retained cash flow c. Net cash flow d. Financing cash flow
|
||||
14) Land, buildings, and factory fixed equipment are classified as____________? a. Tangible asset b. Non-tangible assets c. Financial asset d. Financial liability
|
||||
15) An interest rate which is paid by money borrower and charged by lender is considered as_____________? a. Annual rate b. Periodic rate c. Perpetuity rate of return d. Annuity rate of return
|
||||
16) Intangible assets such as copyrights, trademarks and patents are applicable for____________? a. Depreciation b. Amortization c. Stock amortization d. Perishable assets
|
||||
17) A loan that is repaid on monthly, quarterly and annual basis in equal payments is classified as____________? a. Amortized loan b. Depreciated loan c. Appreciated loan d. Repaid payments
|
||||
18) Nominal rate which is quoted to consumers on loans is considered as__________? a. Annual percentage rate b. Annual rate of return c. Loan rate of return d. Local rate of return
|
||||
19) Financial securities that can be converted into cash at closing to their book value price are classified as_______________? a. Inventories b. Short-term investments c. Cash equivalents d. Long-term investments
|
||||
20) Prices of bonds will be decreased if an interest rates_________? a. Rises b. Declines c. Equals d. None of above
|
||||
21) If payment of security is paid as $100 at end of year for three years, it is an example of______________? a. Fixed payment investment b. Lump sum amount c. Fixed interval investment d. Annuity
|
||||
22) Collection of net income, amortization and depreciation is divided by common shares outstanding to calculate______________? a. Cash flow of financing activities b. Cash flow per share c. Cash flow of investment d. Cash flow of operations
|
||||
23) In time value of money, periodic rate is_________? a. Not shown on timeline b. Shown on timeline c. Multiplied on timeline d. Divided on timeline
|
||||
24) Payment if it is divided with interest rate will be formula of__________? a. Future value of perpetuity b. Present value of perpetuity c. Due perpetuity d. Deferred perpetuity
|
||||
25) In calculation of time, value of money, ”N ”represents___________? a. Number of payment periods b. Number of investment c. Number of installments d. Number of premium received
|
||||
26) Procedure of finding present values in time value of money is classified as____________? a. Compounding b. Discounting c. Money value d. Stock value
|
||||
27) Rate of return that an investment provides its investor is classified as__________? a. Investment return rate b. Internal rate of return c. International rate of return d. Intrinsic rate of return
|
||||
28) In calculation of net cash flow, deferred tax payments are classified as______________? a. Non-cash revenues b. Non-cash charges c. Current liabilities d. Income expense
|
||||
29) Method of inventory recording gives lower cost of goods sold in income statement is classified as______________? a. Last in first out b. Last out receivable c. First out receivable d. First in first out
|
||||
30) A company who issues bonds or stocks in result raised funds which finally____________? a. Increases liabilities b. Increases equity c. Increases cash d. Decreases cash
|