SUBJECTS
|
BROWSE
|
CAREER CENTER
|
POPULAR
|
JOIN
|
LOGIN
Business Skills
|
Soft Skills
|
Basic Literacy
|
Certifications
About
|
Help
|
Privacy
|
Terms
|
Email
Search
Test your basic knowledge |
Financial Forecasting
Start Test
Study First
Subject
:
business-skills
Instructions:
Answer 21 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. Net Income / Equity OR Net Margin/profitability Asset Turnover/Efficiency Leverage/financing
Total Financing Need
ROE
Asset Turnover
What accounts don't necessarily fall under either spontaneous or non-spontaneous?
2. RE = Old RE + Change in RE (NI - Dividends)
Definition of pro-forma
Asset Turnover
Objective of Financial Forecasting
Classic RE Formula
3. 1) Slow sales growth (e.g. increase price - net margin; decrease assets needed) 2) Examine capacity restraints (e.g. full capacity? outsource?) 3) Lower dividend payout (ratio) 4) Higher net margin (raise price - cut costs)
Spontaneous Accounts
DuPont Equation for ROE
4 Ways to Decrease the DFN
Sustainable Growth Rate Equation
4. Garbage in - garbage out. A characteristic of financial forecasting - i.e. if our assumptions are dumb - our answers will also be dumb
Spontaneous Accounts
GIGO
DFN
Classic RE Formula
5. = 1 - (B - Payout Ratio) (This is the flipside of the payout ratio)
Net Margin
Definition of pro-forma
What accounts don't necessarily fall under either spontaneous or non-spontaneous?
Plowback Ratio
6. The rate of growth where the firm's big four $$ ratios (DuPont ratios and Payout) remain constant and no equity is required to fund growth. - G* = ROE (1-B) ROE = Net Margin Asset Turnover Leverage B = Payout Ratio 1-B = Plowback Ratio (G* is a fun
Total Financing Need
Sustainable Growth Rate Equation
Spontaneous Accounts
Asset Turnover
7. Cash Dividends / NI (Informs us how much of net income we pay out in dividends; its flipside is the plowback ratio)
Payout Ratio
DFN Formula
Net Margin
ROE
8. Sales / Assets (As this goes up - more sales are generated per dollar of assets and the firm requires less investment to increase sales)
ROE
Asset Turnover
Forecasting RE Formula
DFN
9. Assets / Equity (When company is willing to borrow more and increase leverage - it has more cash to support growth)
Leverage
Net Margin
4 Ways to Decrease the DFN
Forecasting RE Formula
10. Interest (assumed no change) -Retained Earnings (must be independently forecasted)
Warning
: Invalid argument supplied for foreach() in
/var/www/html/basicversity.com/show_quiz.php
on line
183
11. Forecasting - future
Percent of Sales Method
Definition of pro-forma
GIGO
DuPont Equation for ROE
12. Total Assets needed to finance the new sales level
Sustainable Growth Rate Equation
Classic RE Formula
Total Financing Need
What accounts don't necessarily fall under either spontaneous or non-spontaneous?
13. Discretionary Financing Need; the amount of additional financing the firm will need to work the assumptions and pro forma financial statements.
DFN
Total Financing Need
Objective of Financial Forecasting
DuPont Equation for ROE
14. Projected Total Assets - Projected Total Liabilities - Projected Owner's Equity
DFN Formula
Sustainable Growth Rate Equation
What accounts don't necessarily fall under either spontaneous or non-spontaneous?
Objective of Financial Forecasting
15. AKA Discretionary Accounts. Line-item accounts that do not automatically change as sales increase; these include: Notes Payable -Long-term liability -Common stock
4 Ways to Decrease the DFN
Plowback Ratio
Non-spontaneous Accounts
Net Margin
16. Line-item accounts that change automatically as sales increase. These include: Most current assets -Accounts payable -Accruals (e.g. accrued wages) -SOMETIMES fixed assets
Net Margin
Leverage
Spontaneous Accounts
Forecasting RE Formula
17. NI / Sales
Spontaneous Accounts
DFN
Classic RE Formula
Net Margin
18. ROE = Net Margin Asset Turnover Equity Multiplier 1) Net Margin = NI / Sales 2) Asset Turnover = Sales / Asset 3) Equity Multiplier = Assets / Equity
DuPont Equation for ROE
Asset Turnover
Sustainable Growth Rate Equation
Forecasting RE Formula
19. Method of forecasting that relates everything back to sales
Sustainable Growth Rate Equation
Percent of Sales Method
DuPont Equation for ROE
Payout Ratio
20. To understand the possible implications of today's decisions on tomorrow's performance
Objective of Financial Forecasting
Asset Turnover
Forecasting RE Formula
DFN
21. Future RE = Old RE + Projected Sales X Net Margin X (1 - Payout Ratio)
What accounts don't necessarily fall under either spontaneous or non-spontaneous?
Spontaneous Accounts
Forecasting RE Formula
4 Ways to Decrease the DFN