Tài chính tiền tệ nhóm 1

1. Which of the following is NOT typically included in the calculation of net income?

• Advertising costs

• Interest expense

• Rent expense

• Dividends paid to shareholders

2. A company sells a product for $100 per unit. The variable cost per unit is $60, and fixed costs are $200,000. How many units must the company sell to achieve a pre-tax profit of $100,000?

• 8,000 units

• 9,000 units

• 7,500 units

• 6,000 units

3. Which of the following is NOT a component of the cost of goods sold?

• Inventory shrinkage

• Research and development costs

• Administrative expenses

• Selling expenses

4. Which of the following is an example of a non-cash expense that would reduce net income but not cash flow?

• Utilities expense

• Rent expense

• Depreciation expense

• Advertising expense

5. Which of the following is an example of a related party transaction that would require disclosure in the financial statements?

• Sales to customers at arm's length

• Purchases from suppliers at market prices

• Loans to officers at below-market interest rates

• All of the above

6. 6. A company's return on assets (ROA) is 10%. Its debt-to-equity ratio is 1:1. What is the company's return on equity (ROE)?

• 20%

• 10%

• 15%

• 5%