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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. Stock value based on 'perceived' but possibly incorrect information as seen by the marginal investor
Market Price
Earnings Per Share (EPS)
Convertible Bonds
Net Working Capital (NWC)
2. 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'
Operating Income /(EBIT)
Asset Valuation
Balance Sheet
Annual Report
3. Financial Management - Capital Markets - & Investments
Sole Proprietorships
Free Cash Flow (FCF)
Limited Liability Partnership (LLP)
Areas of Finance
4. 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
Behavioral Finance
Portfolio Theory
Corporate Raider
Statement of Cash Flows
5. Finding the proper values of individual securities
Securities and Exchange Commission (SEC)
Statement of Stockholders' Equity
Security Analysis
Asset Valuation
6. Situation in which the actual market price equals the intrinsic value so investors are indifferent between buying or selling a stock
Equilibrium
Federal Reserve System
Corporate Raider
Securities and Exchange Commission (SEC)
7. Usually considered a debt (fixed charge) by stockholders and equity by bondholders. A hybrid between convertible bonds and long-term leases
Investments
Net Working Capital (NWC)
Sarbanes-Oxley Act
Preferred Stock
8. What investors would expect if they had all of the information that existed about a company
Net Working Capital (NWC)
True Valuation
Financial Management/Corporate Finance
Market Price
9. Receive more when the company does better - often in conflict with bondholders
Convertible Bonds
Net Working Capital (NWC)
Stockholders
Sole Proprietorships
10. 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
Shareholder Wealth Maximization
Limited Liability Partnership (LLP)
Convertible Bonds
Dividends Per Share (DPS)
11. 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
Financial Management/Corporate Finance
Partnership
Income Statement
12. A company's attitude and conduct toward its employees - customers - community - and stockholders
Business Ethics
Statement of Stockholders' Equity
Federal Reserve System
Asset Valuation
13. 1 for the IRS - the other for reporting to investors
Asset Valuation
Bondholders
Sets of Financial Statements
3 Reasons to Form a Corporation
14. Earnings Before Interest - Taxes - Depreciation & Amoritization = Sales revenues - operating costs
Expected % Gain of Stock Price
EBITDA
Securities and Exchange Commission (SEC)
Asset Valuation
15. 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
Equilibrium
Investments
Behavioral Finance
16. 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
True Valuation
Market Analysis
Partnership
Preferred Stock
17. An individual who targets a corporation for takeover because it is undervalued
Market Analysis
Amoritization
Behavioral Finance
Corporate Raider
18. Success (0.5 x $2000) + Failure (0.50 x $0) = $1 - 000 (New Stock Price)
Investments
Negative FCF
Working Capital
Expected Stock $
19. Receive fix payments regardless of how well the company does - often in conflict with stockholders
Bondholders
Net Working Capital (NWC)
Stockholders' Equity
Statement of Stockholders' Equity
20. 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
Expected % Gain of Stock Price
Retained Earnings
Statement of Cash Flows
Earnings Per Share (EPS)
21. Profit a company would generate if it had no debt and held only operating assets - = EBIT x (1-T)
Hostile Takeover
Net Operating Profit After Taxes (NOPAT)
Financial Management/Corporate Finance
Behavioral Finance
22. Represents the amount that stockholders paid the company when shares were purchased and the amount or earnings the company has retained since its origination
23. Focuses on decisions concerning stocks and bonds and includes a number of activities - 1) Security Analysis - 2) Portfolio Theory - & 3) Market Analysis
Operating Income /(EBIT)
Formulas for Calculating Stockholders' Equity (SE)
Investments
Areas of Finance
24. 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
Asset Funding
Sets of Financial Statements
Investments
25. Sole Proprietorships - Partnerships - Corporations (incl. S Corp. and Non-profits - Limited Liability Companies (LLC) and Limited Liability Partnerships
Capital Markets
Intrinsic Value
Legal Structures of Business Organizations
Finance Department
26. Categorized as current assets because are used & then replaced
Working Capital
Equilibrium
Income Statement
Sets of Financial Statements
27. 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
Earnings Per Share (EPS)
Retained Earnings
Financial Management/Corporate Finance
Security Analysis
28. Regulates the trading of stocks and bonds in public markets
Legal Structures of Business Organizations
Corporation or C Corporation
Securities and Exchange Commission (SEC)
Stock Market
29. An investor whose views determine the actual stock price
Asset Funding
True Valuation
Market Analysis
Marginal Investor
30. 1) Limited liability reduces the risks borne by investors - the lower the risk - the higher the value. 2) Firm's value is dependent on its growth opportunities - less risk easier to attract investor - more money more growth opportunities. 3) Valu
Legal Structures of Business Organizations
3 Reasons to Form a Corporation
Formulas for Calculating Stockholders' Equity (SE)
S Corporation
31. Dividends paid to common shareholders / Common shares outstanding
Earnings Per Share (EPS)
Formulas for Calculating Stockholders' Equity (SE)
Dividends Per Share (DPS)
Business Ethics
32. The larger the expected cash flows - and the lower the perceived risk the higher the stock's price
Market Price
Stock Valuation
Asset Funding
Financial Management/Corporate Finance
33. Net income / Common shares outstanding
Asset Valuation
Preferred Stock
Sarbanes-Oxley Act
Earnings Per Share (EPS)
34. 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
Legal Structures of Business Organizations
Dividends Per Share (DPS)
Free Cash Flow (FCF)
35. What investors DO expect given the limited information they actually have
Federal Reserve System
Perceived Valuation
Statement of Cash Flows
Important Business Trends
36. Accomplished through a combination of current liabilities - long-term debt - and common equity
Securities and Exchange Commission (SEC)
Formulas for Calculating Stockholders' Equity (SE)
Asset Funding
Bondholders
37. Issued annually by a corporation to its stockholders - containing basic financial statements as well as management's analysis of the firm's past operations and future prospects. Provides 4 basic reports - Balance Sheet - Income Statement - Stateme
Annual Report
Market Price
Areas of Finance
Stockholders
38. The best way to structure portfolios or 'baskets' of stocks and bonds
Marginal Investor
Portfolio Theory
Net Working Capital (NWC)
Income Statement
39. Debt securities that give the bondholder an option to exchange their bonds for shares of common stock
Earnings Per Share (EPS)
Retained Earnings
Partnership
Convertible Bonds
40. Current assets - Current liabilities
Net Working Capital (NWC)
Income Statement
Asset Valuation
Balance Sheet
41. 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
Retained Earnings
S Corporation
Equilibrium
Working Capital
42. 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
Sarbanes-Oxley Act
Stockholders' Equity
Net Working Capital (NWC)
Corporate Raider
43. Current assets - (Current liabilities - Notes payable)
Net Operating Working Capital (NWOC)
True Valuation
Operating Income /(EBIT)
Stock Market
44. The markets where interest rates - along with stock and bond prices are determined
Capital Markets
Expected Stock Price Formula
3 Reasons to Form a Corporation
Expected Stock $
45. How did sales perform and did it make a profit? A report summarizing a firm's revenues - expenses and profits during a reporting period (generally a quarter or a year)
Intrinsic Value
Finance Department
Partnership
Income Statement
46. 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
Behavioral Finance
Asset Valuation
Partnership
Net Operating Working Capital (NOWC)
47. 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
Net Operating Working Capital (NWOC)
Free Cash Flow (FCF)
Sole Proprietorships
Securities and Exchange Commission (SEC)
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
Shareholder Wealth Maximization
Depreciation
Negative FCF
Net Operating Working Capital (NWOC)
49. Charge used to reflect the cost of long term assets used up in the production process over their useful life (not a cash outlay). Accelerated generally used for the IRS and straight line for investors
Sets of Financial Statements
Depreciation
Perceived Valuation
Balance Sheet
50. 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
Securities and Exchange Commission (SEC)
Expected Stock Price Formula
Balance Sheet
Sets of Financial Statements