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Test your basic knowledge |
Finance Basics
Start Test
Study First
Subject
:
business-skills
Instructions:
Answer 50 questions in 15 minutes.
If you are not ready to take this test, you can
study here
.
Match each statement with the correct term.
Don't refresh. All questions and answers are randomly picked and ordered every time you load a test.
This is a study tool. The 3 wrong answers for each question are randomly chosen from answers to other questions. So, you might find at times the answers obvious, but you will see it re-enforces your understanding as you take the test each time.
1. Finding the proper values of individual securities
Security Analysis
Sole Proprietorships
Equilibrium
Net Operating Profit After Taxes (NOPAT)
2. An investor whose views determine the actual stock price
Annual Report
Formulas for Calculating Stockholders' Equity (SE)
Marginal Investor
Dividends Per Share (DPS)
3. Current assets - (Current liabilities - Notes payables)
Expected Stock $
Net Operating Working Capital (NOWC)
Federal Reserve System
Hostile Takeover
4. Indicates how large a company is. What assets the company owns & who has claims on those assets as of a given date. Displayed in 2 columns with the assets (what the company owns) on the left side and the firms liabilities and equity on the right side
Net Operating Profit After Taxes (NOPAT)
Portfolio Theory
Balance Sheet
Net Working Capital (NWC)
5. Indicates a rapidly growing company (investing in new assets) which is ok as long as the company eventually utilizes the assets to become profitable and contribute to its FCF
Negative FCF
Partnership
Formulas for Calculating Stockholders' Equity (SE)
Sets of Financial Statements
6. Current assets - (Current liabilities - Notes payable)
Corporation or C Corporation
Net Working Capital (NWC)
Net Operating Working Capital (NWOC)
Capital Markets
7. Receive fix payments regardless of how well the company does - often in conflict with stockholders
Stock Market
Security Analysis
Shareholder Wealth Maximization
Bondholders
8. Amount of cash that could be withdrawn from a firm without harming its ability to operate and to produce future cash flows/ how much cash a firm can distribute to its investors - [ EBIT x (1-T) + Depreciation & Amoritization] - [Capital expenditures
Equilibrium
3 Reasons to Form a Corporation
Net Operating Working Capital (NOWC)
Free Cash Flow (FCF)
9. Dividends paid to common shareholders / Common shares outstanding
Market Analysis
Formulas for Calculating Stockholders' Equity (SE)
Dividends Per Share (DPS)
Retained Earnings
10. Total common equity / Common shares outstanding
Expected % Gain of Stock Price
Intrinsic Value
Corporate Raider
Book Value Per Share (BPS)
11. An estimate of a stock's 'true' value based on accurate risk adn return data - it can be estimated but not measured precisely - estimate by stock analysts - a long term concept - management should maximize this value not the market price
Capital Markets
Intrinsic Value
Stockholders
Bondholders
12. An unincorporated business owned by 2 or more persons. 3 advantages - Easy and inexpensive to form - subject to few government regulations - and subject to lower income taxes than corporations. 3 disadvantages - Unlimited personal liability for the
Expected Stock Price Formula
Stock Market
Retained Earnings
Partnership
13. Investor psychology is examined in an effort to determine if stock prices have been bid up to unreasonable heights in a speculative bubble or driven down to unreasonable lows in a fit of irrational pessimism
Securities and Exchange Commission (SEC)
Income Statement
Behavioral Finance
Working Capital
14. Regulates the trading of stocks and bonds in public markets
Earnings Per Share (EPS)
Securities and Exchange Commission (SEC)
Dividends Per Share (DPS)
Sets of Financial Statements
15. Usually considered a debt (fixed charge) by stockholders and equity by bondholders. A hybrid between convertible bonds and long-term leases
Preferred Stock
Equilibrium
True Valuation
Retained Earnings
16. Debt securities that give the bondholder an option to exchange their bonds for shares of common stock
EBITDA
Dividends Per Share (DPS)
Free Cash Flow (FCF)
Convertible Bonds
17. Situation in which the actual market price equals the intrinsic value so investors are indifferent between buying or selling a stock
Annual Report
Equilibrium
Preferred Stock
Partnership
18. An uninicorporated business owned by one individual. 3 advantages - Easy and inexpensive to form - subject to few government regulations - and subject to lower income taxes than corporations. 3 disadvantages - Unlimited personal liability for the bu
Security Analysis
Income Statement
Dividends Per Share (DPS)
Sole Proprietorships
19. Acquisition of a company over the opposition of its management
Security Analysis
Corporate Raider
Hostile Takeover
Convertible Bonds
20. The issue of whether stock and bond markets at any given time are 'too high' or 'too low' or 'about right' - Behavioral Finance is a tool often used to aid in this analysis
Earnings Per Share (EPS)
Sets of Financial Statements
Market Analysis
Business Ethics
21. For example - based on 50% probability of failure/success and current bond value of $1000 - a current stock price of $10 and projected new stock price of $2000 if successful
Expected Stock Price Formula
Marginal Investor
Corporate Raider
Free Cash Flow (FCF)
22. Cumulative total of all earnings kept by the company during its life - a claim against assets - they do not represent cash on the balance sheet
Operating Income /(EBIT)
Retained Earnings
Areas of Finance
Earnings Per Share (EPS)
23. A company's attitude and conduct toward its employees - customers - community - and stockholders
Sarbanes-Oxley Act
Limited Liability Partnership (LLP)
Business Ethics
Asset Funding
24. Similar to an LLC but used for professional firms in the fields of accounting - law - and architecture. It has limited liability like corporations - but is taxed like partnerships.Investors have votes in proportion to their share of ownership
Limited Liability Partnership (LLP)
Marginal Investor
Bondholders
Free Cash Flow (FCF)
25. Sole Proprietorships - Partnerships - Corporations (incl. S Corp. and Non-profits - Limited Liability Companies (LLC) and Limited Liability Partnerships
Asset Valuation
Legal Structures of Business Organizations
Sarbanes-Oxley Act
Net Operating Profit After Taxes (NOPAT)
26. Focuses on decisions relating to how much and what types of assets to acquire - how to raise the capital needed to purchase assets - and how to run the firm so as to maximize its value
Financial Management/Corporate Finance
Marginal Investor
Balance Sheet
Limited Liability Corporation (LLC)
27. 1) Increased globalization of business 2) Ever improving information technology 3) Corporate governance (the way top managers operate and interface with stockholders)
Important Business Trends
Portfolio Theory
Statement of Stockholders' Equity
Finance Department
28. The best way to structure portfolios or 'baskets' of stocks and bonds
Behavioral Finance
Corporation or C Corporation
Portfolio Theory
Marginal Investor
29. A non-cash charge similar to depreciation except that it is used to write off the costs of intangible assets over their useful life
Amoritization
Book Value Per Share (BPS)
Business Ethics
Dividends Per Share (DPS)
30. Bears = pessimists - Bulls = optimists
Investments
Dividends Per Share (DPS)
Working Capital
Stock Market
31. Law passed by Congress that requires CEO's & CFO's to certify their firms financial statements are accurate and deal with the consequences if the statements are not accurate
3 Reasons to Form a Corporation
Depreciation
Operating Income /(EBIT)
Sarbanes-Oxley Act
32. An individual who targets a corporation for takeover because it is undervalued
Corporate Raider
Areas of Finance
Income Statement
Equilibrium
33. A legal entity created by a state - separate and distinct from its owners and managers - having unlimited life - easy transferability of ownership an limited liability. Major drawback is double taxation - earnings are taxed and dividends paid out
Sole Proprietorships
Net Working Capital (NWC)
Annual Report
Corporation or C Corporation
34. Success (0.5 x $2000) + Failure (0.50 x $0) = $1 - 000 (New Stock Price)
Asset Valuation
Sets of Financial Statements
Expected Stock $
S Corporation
35. Expected % Gain of Stock Price = Increase of stock $ less original stock $ ($1 - 000 - $10) divided by original stock price (/ $10 x 100%) (100% is a constant)
Expected % Gain of Stock Price
Limited Liability Partnership (LLP)
Corporate Raider
Federal Reserve System
36. The markets where interest rates - along with stock and bond prices are determined
Hostile Takeover
Preferred Stock
Capital Markets
Expected Stock $
37. Regulates banks and controls the supply of money
Portfolio Theory
Federal Reserve System
Expected % Gain of Stock Price
Net Operating Working Capital (NOWC)
38. Principal task is to evaluate proposed decisions and judge how they will affect the stock price and thus shareholder wealth. Success or lack thereof of projects can determine the stock prices
Finance Department
Behavioral Finance
Legal Structures of Business Organizations
Preferred Stock
39. New investments - raise funds through financing - repurchased debt or equity - or paid dividends. How much cash the firm started the year with - how much it ended up with and what it did to increase or decrease its cash. A report that shows how th
Stock Market
Statement of Cash Flows
Security Analysis
Expected % Gain of Stock Price
40. The larger the expected cash flows - and the lower the perceived risk the higher the stock's price
Amoritization
Income Statement
Federal Reserve System
Stock Valuation
41. Current assets - Current liabilities
Intrinsic Value
Net Working Capital (NWC)
Annual Report
Investments
42. Financial Management - Capital Markets - & Investments
Convertible Bonds
Portfolio Theory
Areas of Finance
Stock Market
43. Shows the amount of equity the stockholders had at the start of the year - the items that increased or decreased it and the equity at the end of the year
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44. A special designation that allows small businesses that meet qualifications to be taxed as if they were a proprietorship or a partnership rather than a corporation - exempt from corporate tax - must have less than 100 stockholders to qualify
Sole Proprietorships
Expected % Gain of Stock Price
Business Ethics
S Corporation
45. The value of any asset is the present value or the stream of cash flows that the asset provides to its owners over time. In general the valuation is different if it is the 'market value' or the 'book value'
Statement of Cash Flows
Depreciation
Asset Valuation
Stockholders' Equity
46. Represents the amount that stockholders paid the company when shares were purchased and the amount or earnings the company has retained since its origination
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47. A relatively new type of organization that is a hybrid between a partnership and a corporation. It has limited liability like corporations - but is taxed like partnerships. Investors have votes in proportion to their share of ownership
Market Analysis
Expected % Gain of Stock Price
Statement of Stockholders' Equity
Limited Liability Corporation (LLC)
48. The primary goal for managers of publicly owned companies implies that decisions should be made to maximize the long-run value of the firm's common stock. Corporate social responsibility is not inconsistent with maximizing shareholder value
Expected Stock Price Formula
Formulas for Calculating Stockholders' Equity (SE)
Shareholder Wealth Maximization
Net Operating Working Capital (NOWC)
49. Profit a company would generate if it had no debt and held only operating assets - = EBIT x (1-T)
Net Operating Profit After Taxes (NOPAT)
Stockholders' Equity
Book Value Per Share (BPS)
Shareholder Wealth Maximization
50. Earnings Before Interest - Taxes - Depreciation & Amoritization = Sales revenues - operating costs
Legal Structures of Business Organizations
Asset Funding
EBITDA
Statement of Stockholders' Equity