BTF adasd

A consultant has made two statements about the primary focus of the users of financial statements of an entity. Statement (1) – The primary focus of suppliers is on the entity’s liquidity; Statement (2) – The primary focus of shareholders is on the entity’s risk and return. Identify whether each statement is true or false.

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• Statement (1) is false; Statement (2) is true.

• Statement (1) is true; Statement (2) is false

• Statement (1) is false; Statement (2) is false.

• Statement (1) is true; Statement (2) is true.

………..refers to the situation in which the finance function becomes one of providing advice and support to other areas of the business to help them maximize their performance.

• Business strategy.

• Business alliance.

• Business analysis.

• Business partnering.

Tan works in the finance function of BA Ltd., which trades with many companies around the world. His duties involve managing the company’s foreign exchange requirements. Tam is employed by BA Ltd in its finance function’s:

• Financial transactions recording section.

• Treasury management section.

• Financial reporting section.

• Management accounting section.

In what area does the finance function provide advice on pricing based on the analysis of sales volumes?

• Research and Development.

• Operations/Production.

• Human Resources.

• Marketing.

Regarding types of performance measures, numbers of orders received from customers or number of machine breakdowns are included in:

• Liquidity measures.

• Profitability measures.

• Solvency measures.

• Activity measures.

What is the primary limitation of financial measures?

• Lack of historical data

• Difficulty in industry comparison

• Summarized information

• Inability to adapt to changing environments

What role do accountants play in measuring sustainability and natural capital?

• Responding to uncertainty and risk

• Developing new markets

• Improving operational efficiency

• Engaging employees in sustainability efforts

Financial instruments issued by large companies, which can be held to maturity or sold to a third party before maturity, are:

• Treasury bills.

• Certificate of Deposit.

• Bonds.

• Commercial paper.

In the bailor/bailee relationship, what is the bank's obligation regarding the customer's property stored in its safe deposit?

• The bank must keep the property for its own use.

• The bank must safeguard the property against loss or damage.

• The bank must sell the property if requested by the customer.

• The bank must return the property to the customer's heirs upon their demise.

Which of the following statements concerning preference shares is correct?

• Preference shares carry the same voting rights as ordinary shares

• The payment of a preference share dividend is guaranteed each year.

• Preference shares carry the right to a fixed rate of dividend each year.

• Preference shares are always a type of debt capital.